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18:37 Keeping books of income and expenditure should be implemented properly as organizations and businesses |
Individual entre preneur conducting the Book of income and expenditure involved in the following way. Data were entered only the final amount for the month. That is a breakdown of individual numbers were not. The tax is calculated correctly and paid on time. This raises the question of the need to fix it.Rules
of the Book of income and expenses are shared and applied in accordance
with paragraph 1.1 should both organizations and individual
entrepreneurs. Recall that this procedure was approved by order of the Ministry of Finance of Russia № 154n of December 31, 2008. In accordance with Article 346.24 of the Tax Code, the book is a register of tax accounting.Books for the wrong management of revenues and expenses. that is, an incorrect reflection of business operations in tax accounting registers, there may be penalties. A
fine from 10,000 to 30,000 rubles Article 120 establishes the Tax Code,
even if the violation did not result in an understatement of tax
amounts.Therefore,
to avoid problem situations in the future with tax authorities and
legal entities and individual entrepreneurs better display correctly in
the Book of the information under the Regulations adopted by the
Ministry of Finance.In
the process of book revenues and expenses taxpayers must ensure the
integrity, reliability and continuity of accounting for all the
indicators of entrepreneurial activity, necessary for calculating the
tax base and tax amounts. To
this end, the book displays information for all business operations and
show them in a clear chronological order, placing them in separate
designated for each operation line.Separately, we note that any record in the conduct of the Book of income and expenditure must be confirmed in primary records. Therefore, if the instrument PIs conducted properly, it must result in the order book in accordance with applicable law.Note that the maintenance of books of income and expenditure may be carried out in the program 1C 8. It
is very convenient and practical from the point of view, that in case
of any errors, the accountant is able to quickly fix it and print the
book again.And
if the conduct of accounting books of income and expenditure is carried
out on paper, there will need to spend much time on fixing it. In this situation it is necessary to cross out incorrect entries and a number to indicate the correct information. Next, the corrected record shall be signed by PI, and if the print is placed on the correct date.In conclusion, we want to recall that the Book of accounting must certify to the tax office. But
if this organization or the employer did not, penalties should not be
followed, since under current tax law does not penalize you for. By the way, talking about it and the Federal Tax Service in its letter № AS-4-3/13352 @ August 16, 2011. This is what we wrote in our last article. As well as illegitimate fines confirmed a fresh arbitration practice, which we just recently published.
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