Authorized capital upon liquidation of an LLC: how to return the contribution to the founder - rules for returning the capital upon closure of the company, write-off entries

"1C: Accounting 8": how to create a liquidation balance sheet

It guarantees the interests of creditors and serves as security for the statutory activities of the Company.

LLC is an institution where the authorized capital of the LLC is divided into shares. As evidenced by the Federal Law “On Limited Liability Companies” dated 02/08/1998 N 14-FZ (Article 2. Clause 1). It is possible to establish an LLC with one participant, the Law allows.

Let's look at the procedure for creating an LLC using an example. In practice, the formation of authorized capital occurs as follows:

• a meeting of two founders makes a decision to open a Company with an authorized capital of LLC 10 thousand rubles;
• The authorized capital, by decision of the meeting of founders, is formed in equal shares - 5 thousand rubles each. from each founder;
• Each founder opens a savings account in a bank with an asset of 5 thousand rubles. Bank orders for a total amount of 10 thousand rubles. confirm this fact;
• documents are submitted for LLC registration;
• After the official registration of the LLC, a current account is opened in the same bank. Funds are transferred from savings accounts. Confirmation documents – bank statements.

Severance pay

When an enterprise is liquidated, most employees are entitled to certain payments in addition to wages. No additional payments are due to persons hired under the terms of a fixed-term employment contract for a period of 2 months. And such employees must be notified of the upcoming dismissal 3 days in advance.

If the company has seasonal workers, they are entitled to receive severance pay in the amount of 2 weeks of average earnings. And inform about dismissal 7 days in advance.

The rest of the employees will have to be paid for all time worked, compensate for vacations not taken, and compensate for earnings for the entire period until the person finds a new job. However, if the job search has been delayed, then already in the third month the employer does not have to pay anything, only in extreme cases, if the employment service makes an appropriate decision. In addition, if an employee does not register with the employment service, he will not be paid benefits.

The costs of liquidating an enterprise for internal part-time workers are the same as for other employees. If a person is hired as an external part-time worker, then he is not entitled to any compensation, since he has his main job at another company.

All payments to employees must be made on the day of dismissal.

Postings on authorized capital when creating an LLC

If the newly created LLC will keep accounting records in full, then the following entries will be generated (as of the date of state registration):

• Based on an accounting certificate (as a primary document)

D 75.01 - By 80.01 the amount is 10 thousand rubles. – formation of authorized capital;

• Based on two bank statements (for each founder)

D 51 - K 75.01 amount 5 thousand rubles. founder 1;

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D 51 - K 75.01 amount 5 thousand rubles. founder 2.

If a newly created LLC applies the simplified tax system, then it is exempt from the obligation to maintain accounting records.

When calculating income tax when determining the tax base, expenses for contributions to the authorized capital are not taken into account (Article 270, paragraph 3 of the Tax Code of the Russian Federation).

Expenses

In connection with the liquidation of the enterprise, you will have to pay a state fee for making a corresponding entry in the Unified State Register of Legal Entities. Today, according to the requirements of the Tax Code, the founders of the company are required to pay a fee in the amount of 20% of the amount of the fee that was paid when registering a legal entity. The fee is 4 thousand rubles. Accordingly, you will have to pay 800 rubles. For individual entrepreneurs, the fee is 160 rubles.

In addition, you will have to pay for publication in the State Registration Bulletin and spend money on written notifications to creditors (postage). For the property sale procedure, independent appraisers will have to be involved. If there is no lawyer and accountant on staff, you will have to hire them from outside and pay for their work. It will be necessary to pay a notary; some of the documents that are being prepared will have to be certified during the process. Submitting documents to the archive is also not free.

If forced closure is carried out, the costs of liquidating the enterprise will be greater. You will have to pay for the services of the commission members and the arbitration manager. It will be necessary to spend money on the procedure for selling the property. If the company itself does not have enough funds to carry out the liquidation procedure, then the LLC participants will have to pay for them out of their own pockets.

Naturally, you will have to pay off all debts that arose to creditors, pay the labor of hired employees and pay off all arrears on taxes.

Postings on the authorized capital during the liquidation of an LLC

In such a situation, interim and final liquidation balance sheets are drawn up. The interim balance sheet should show the status of mutual settlements with debtors and creditors; indicators of losses or profits; figures for the state of the authorized capital - account 80.1.

It should be borne in mind that when checking before the closure of an LLC or the liquidation of a CJSC, the tax office may impose fines, which should also be reflected in the interim liquidation balance sheet.

If an enterprise is liquidated with a profit, then the repayment of debts to creditors occurs at the expense of it. Otherwise, it is the authorized capital that is the source of debt repayment: K 80.1 – D 75.2 Mutual settlements with creditors.

If the enterprise is liquidated at a loss, then amounts are paid to the founders from the current account in proportion to contributions to the authorized capital of the LLC.

It is transactions of this type: K 80.1 – 51 (for each founder) that are indicated in the final liquidation balance sheet. Based on bank statements. After this, the company's current account is closed.

Concept and types

The instructions for liquidating an enterprise, prescribed in regulations, state that closure can be voluntary or forced. In any case, after making the appropriate entry in the Unified State Register of Legal Entities, the organization is considered to have completely ceased its activities.

Forced closure is usually the result of a court order. The reason may be a violation of current business regulations, financial problems, and others. Voluntary closure usually occurs at the initiative of the owners.

The very procedure for liquidating an enterprise involves the cessation of any activity, settlement of debt obligations, settlement with employees, their dismissal and sale of property.

The liquidation balance must be zero or not

Sooner or later in the life of every accountant there comes a time when he has to draw up an interim liquidation balance sheet. How does it differ from regular, annual or liquidation, and this article is written.

Every enterprise goes through three mandatory stages in its life cycle:

• - registration;
• — functioning, making a profit;
• - liquidation.

The first two stages of existence require the organizers and participants to be extremely focused and accurately prepare documents. The process of LLC liquidation is no less important.

Settlements with alimony payers

This category of persons is found in almost every enterprise. Settlements with them in case of forced dismissal have their own characteristics.

Benefits upon liquidation of an enterprise are the same for them as for other employees. Despite the fact that the benefit is not regarded as wages, alimony will still have to be collected from him. According to List No. 841, alimony is also deducted from benefits that are provided for by current labor legislation. By the way, the above List clearly limits the list of types of income from which alimony cannot be paid, and it is not very large: payments for the birth of a child, for the burial of relatives, in connection with marriage registration, travel expenses, depreciation deductions for tools or equipment that belongs to employee.

Settlements with pregnant women and those on maternity leave

As you know, you cannot fire a pregnant woman. However, this rule does not apply to cases where a legal entity is completely liquidated and there is no succession. Payment for leave is made by social protection authorities until the baby reaches 12 months of age.

There are no benefits provided for persons who are on parental leave. They are dismissed on a general basis. In this case, child care benefits are paid from the social protection fund.

Closing account 09 in 1C

Account 09 - deferred tax assets (DTA) displays the enterprise's obligations to pay taxes, summarizes information about the presence and movement of these assets.
It is formed when a temporary difference arises when accounting for types of assets. This value is obtained due to the difference in profit between tax and accounting reporting. This situation can occur when taxes are recorded in accounting earlier than in the tax summary. The regulations for transactions on account 09 are established by PBU 18/02, for municipal organizations - clause 1 of PBU, and small and medium-sized enterprises and non-profit organizations can refuse this reporting.

Closing the “deferred tax assets” account corresponds to entries: 68, 99.

Example

To begin closing account 09 at 1 C, you need to calculate the value of ONA. We create a monthly closing, select “income tax calculation”

The report is generated for the entire past year (using the example of 2021), which is closed. At the close of the period, the “loss” will be characterized as “recognition of a deferred tax asset.” To view the result for the entire period, select “Operations” in the menu, then “references-calculations”.

And according to the calculation formed, the value is 388,138.43 rubles. Next we move on to the transfer of losses. When closing the 09th account in 1C 8.3, a “Turnover - balance sheet” is formed. In this case, the amount of DTA (deferred tax assets) for the entire period is determined: 388138.43 * 20% = 77627.68 rubles. This figure is transferred manually to the loss of the current period, according to the scheme: menu - “operations” - “operations entered manually”.

Next, 2 positions will be added manually:

• Value 77627.68 rub. moves to “Deferred expenses”. Please note that the score remains unchanged.
• Loss 388,138.43 rubles. is transferred to other expenses of future periods. With the “loss for 2021” indicator, which is set independently and manually.

The write-off period is indicated as 2021 – 2023. Having finished with all the edits, a turnover is generated in which the final balance is 77,627.68 rubles. refers to deferred expenses.

Loss 388,138.43 rubles. will be reflected on account 97.21; for this, select from the menu: “Main” - “Getting Started” - “Balance Entry Assistant” - “Account 09”. The “Month Closing” processing is done, where profits and write-offs for last year’s losses are viewed. Those. profit is less by the amount IT.

In the 1C: Accounting 8 program, to close account 09 at a loss, you need to generate three reports for accounts 99.01, 97.21, 68.4.2.

Answer:

If at the end of the year the organization incurred a loss, then before reforming the balance sheet it is necessary to carry out an operation to transfer this loss to the future. If this is not done, then when processing “Month Closing” for January of the next year, an error message will be displayed on the screen with a recommendation to carry forward the loss of the previous year - create an “Operation” document with two transactions for the last day of last year (Fig. 1) .

Rice. 1

Before generating transactions, cancel the routine operation “Balance Reformation”. To generate transactions, you will need the amount of the balance at the end of the year in account 09 “Deferred tax assets” in accounting and in account 99.01.1 “Profits and losses from activities with the main tax system” in tax accounting.

• Section: Operations – Month Closing – set the closing month (“December” of the previous year).
• Click on the link with the name of the regulatory operation “Balance Reformation” and select “Cancel Operation” (Fig. 2).

Rice. 2

• Generate reports “Account Analysis” (or “Account Balance Sheet”) for last year for accounts 09 (Fig. 3) and 99.01.1 (Fig. 4).

Rice. 3

Rice. 4

• In the error message, go to the "Manual Entries" link and click the "Create" button. Or create an “Operation” document in the “Operations – Manually Entered Operations” section.
• Set the date to the last day of last year. Click the “Add” button to fill out the table section (Fig. 5): Posting No. 1:
• in the “Debit” column, indicate account 09 “Deferred tax assets” and its subaccount “Deferred expenses”;

in the “Credit” column, indicate account 09 “Deferred tax assets” and its subaccount “Current period loss”;

• In the “Amount” column, indicate the amount of the product of the loss and the income tax rate (balance at the end of the period in the sub-account “Loss of the current period” to account 09 “Deferred tax assets”).

Wiring No. 2:

• in the “Debit” column, indicate account 97.21 “Other deferred expenses” and its subaccount from the “Deferred expenses” directory (add a new element, for example, “Loss for 2017”: in the “Type for NU” field, select “Losses” previous years"; in the "Recognition of expenses" field, select "In a special order"; indicate the amount of the loss as a reference, since the amount of the balance according to accounting data will be used to write off the loss; in the "Write-off period from" field, indicate the beginning of the next year; field do not fill in “by”);
• in the “Credit” column, indicate account 99.01.1 “Profits and losses from activities with the main tax system” and its subaccount “Profit (loss) from sales.”
• Do not fill in the “Amount” column;
• in the columns “Amount Dt” and “Amount Kt”, indicate the amount of loss (the final balance at the end of the period in account 99.01.1 “Profits and losses on activities with the main tax system” in tax accounting) on ​​the line “NU” with a plus, on the line “VR” – with a minus.

Rice. 5

Open the “Month Closing” processing, set the “December” period of the year in which the loss was received. Using the “Reposting documents” link, set the switch to the “Reposting required” position and save the setting by clicking the “OK” button. Using the link with the name of the regulatory operation “Balance Reformation”, select “Perform operation” (Fig. 6).

Rice. 6

Examples

Let's prepare an overview of specific situations on the formation of turnover on account 09.

Increase

PJSC "Mask" in accepting income and expenses for the tasks of calculating tax amounts uses the method of accounting for final payment.

On February 10, 2017, the company purchased self-tapping screws from JSC Stolb for the amount of 90,000 rubles, incl. VAT – RUB 13,728.81 Inventory materials are transferred for use in the production process.

Based on the results of the 1st quarter of 2021, Maska PJSC made only partial payment for the supplied screws, namely RUB 70,000, incl. VAT RUB 10,677.97

The tax rate is 20%.

Calculation:

1. The accounting records fixed costs in the amount of RUB 76,271.19. (90,000 - 13,728.81).
2. In NU the costs amounted to 59,322.03 rubles. (70,000 - 10,677.97).
3. We determine the deductible temporary difference - 16,949.16 rubles. (76,271.19 - 59,322.03).

As of April 20, 2017, payment obligations to JSC Stolb were fulfilled in full.

Postings:

At a loss

The organization Dorma LLC sold a milling machine, which is an operating system, on May 20, 2017. The sale brought the company a negative result in the amount of 210,000 rubles. At the time of transfer of ownership, the remaining useful life was 7 months.

In the accounting system, the existing losses will be attributed to the final economic result immediately in May, and in the national accounting system they will be distributed proportionally over seven months (Article 268 of the Tax Code of the Russian Federation). As a result, the VR is determined in the amount of 210,000 rubles.

From June to December 2021, every month NU will incur expenses in the amount of 6,000 rubles. (42,000 / 7 months).

The write-off of the debit balance from account 09 will be reflected by the following entries:

Amount adjustment

Until January 1, 2021, the application of PBU 18/02 was not included in the accounting policy. And as a result of the inventory, I discovered an error in the accrual of OTA in 2021 in the amount of 1000 rubles. A decision was made to make an adjustment in order to correct the accounting and achieve the reliability of accounting information. To do this, the specialist prepares an accounting certificate with the entries: D-84, K-09 for the amount of the discrepancy.

Accrual

Based on the results of work in 2021, it was determined that the financial result of the activities for the year was a loss in the amount of 100,000 rubles. In accounting, cash losses will be reflected on the last day of the current year, and NU will be transferred to the next period.

Posting at the end of 2021 will be:

Emergence

According to the accounting records of the company DSK for 2015, an amount of fixed assets depreciation was calculated equal to 1 million rubles. At NU, these expenses amounted to 800,000 rubles, and VVR amounted to 200,000 rubles. The company's revenue is 35 million rubles.

The accountant made the following entries:

Write-off

Let's use the conditions of the previous situation and assume that Mars JSC in the 1st quarter. 2021 reached a profitable result with the amount of 1 million rubles. It was decided to reduce the tax amount due to the loss of the previous year:

Examples of ONA postings on account 09

To consider the features of accounting for transactions on account 09, we will analyze examples.

Posting for accrual of deferred tax asset

At the end of the 3rd quarter of 2015, 3 batches of materials (spare parts for electrical equipment) were delivered to the warehouse of Marker JSC for a total amount of 484,300 rubles, VAT 73,876 rubles. Payment for spare parts was made partially - in the amount of 232,500 rubles, VAT 35,466 rubles.

To reflect the amounts of IT in accounting, the accountant of Marker JSC made the following calculations:

1. Accounting expenses - 410,424 rubles. (484,300 rubles - 73,876 rubles).
2. Tax accounting expenses - 197,034 rubles. (RUB 232,500 - RUB 35,466).
3. Deductible temporary difference - 213,390 rubles. (RUB 410,424 - RUB 197,034).

Based on the above calculations, the following entries were made in the accounting of Marker JSC:

Write-off ONA

In April 2021, Bogatyr JSC sold a unit of production equipment. As of the date of sale, the amount of depreciation accrued on the equipment amounted to RUB 42,300. (accounting) and 39,800 rub. (tax accounting). The amount of IT for this object is 895 rubles.

When writing off equipment, the accountant of Bogatyr JSC will make the following entry:

Adjustment of the amount of ONA

From 01/01/2016 for Metropol JSC the income tax rate was reduced from 24% to 20%. The balance sheet of JSC Metropol as of December 31, 2015 on Dt 09 includes the amount of 64,900 rubles. The accountant recalculated the amount of ONA (64,900 rubles / 24% * 20% = 54,083 rubles) and made the following entry in accounting account 09:

Reflection of ONA in case of loss received

The Profit and Loss Statement and Tax Return of JSC Sever contains the following information:

Based on the above information, the following entries were made in the accounting of JSC Sever to repay the deferred tax asset:

Definition and causes

Account 09 in the accounting system is active and collects information on ONA. The debit account is for the accumulation of amounts, and the credit account is for writing them off.

So, deferred tax assets are the total differences in income taxes that appear when there are differences in accounting and tax information. Deviations according to information in accounting and accounting records are called deductible temporary differences (DTD), that is, they exist only for a certain period.

In simple terms, account 09 forms a share of income tax, which is transferred to subsequent periods. That is, the company postpones, temporarily postpones the fulfillment of the obligation to pay taxes to the budget.

During the year, account 09 accumulates the amounts for each transaction separately. Merger is not allowed. At the end of the period, the generated result must be transferred to the balance sheet in line 1180 of the non-current assets section (clause 23 of the PBU).

Due to the difference in requirements for accounting for expenses and income in accounting and tax accounting, the same business transactions can generate completely different results.

ONA are formed if, at the request of accounting, expenses are accepted at a time at the time of a business transaction, and in the accounting system they are distributed over subsequent periods. Also, a factor in the occurrence of a balance on the debit of account 09 is the situation with the benefit accepted into the tax base in the NU, but not generated in the accounting account.

Based on the totality of the company’s profits and costs, the amount of the non-profitable income, called conditional, is determined in accounting, and the current amount in the accounting system. It is the base calculated in NU that is the basis for calculating obligations to be paid to the state budget.

Here are several typical situations that affect the formation of SNA:

1. The amount of tax transferred to the budget exceeds the accrual amount.
2. A reserve for vacation pay has been created in the accounting department.
3. Different methods of calculating depreciation.
4. The procedure for accepting commercial and administrative expenses in accounting and financial institutions.
5. Loss upon sale of a fixed asset.

These situations lead to the conditional return amount being lower than the current one. Accordingly, the amount of tax also turns out to be different in terms of accounting and NU. Such differences are deferred tax assets.

The decision to maintain IT accounting is made by each organization independently and is enshrined in the accounting policy.