Offset or refund of taxes according to the new rules dated October 1, 2020 in 1C: Accounting ed. 3.0

Accounting reports based on the results and reports of tax audits

The decision to offset the amount of overpaid tax against the taxpayer's upcoming payments is made by the tax authority within 10 days from the date of receipt of the taxpayer's application or from the date of signing by the tax authority and this taxpayer of a joint reconciliation report of the taxes paid by him, if such a joint reconciliation was carried out.

However, this does not mean that the accountant has the right to arbitrarily select the correspondence of accounts and the line to reflect such expenses in the income statement. Penalties are accrued for the period from the day following the expiration date of the period allotted for repayment of the tax obligation until the day of actual payment of the debt.

The penalty is defined as 1/300 of the refinancing rate of the resulting debt.

Before starting a discussion of the entries and nuances of accounting and tax accounting for penalties, it is important to understand their semantic meaning. Penalty (penalty), according to paragraph 1 of Article 175 of the Tax Code of the Russian Federation, is a certain amount of money that the taxpayer organization is obliged to pay, in addition to the amount of the tax itself.

Refund or credit - which is better?

In addition to a tax refund, the taxpayer has the right to ask the Federal Tax Service to offset the amount of any overpayment of tax against the enterprise's existing obligations to the budget.

However, there is a limitation when crediting excess tax. It can only be done for taxes within one budget (federal, regional or local).

In most cases, the decision on a refund or offset is made only by the taxpayer (in the absence of tax debts). Therefore, what is better is a credit or a refund, each business entity decides independently, assessing the current situation in specific conditions, as well as the amount of overpaid tax.

In addition, it matters in what status the tax overpayment occurred. After all, if an excess payment was made by a tax agent, then he cannot take these amounts into account for obligations where he acts as a taxpayer. Only returns are possible here.

Postings offset of overpayments for taxes

They are calculated for each day that elapses from the date when the payment was due until the day the debt is repaid. Calculated based on the refinancing rate.

The organization must document all expenses. What entries show the accrual of penalties on tax payments in accounting? There is no clear regulatory regulation for accounting for penalties on taxes in organizations.

Accrual of penalties for taxes - accounting entries for such a transaction can be very different. Before proceeding with making the appropriate entries, it is necessary to dwell in more detail on the general methodology for recording such transactions.

Postings for calculating penalties for late insurance premiums. Overdue period – 2 days; Overdue amount – RUB 5,000.00; Refinancing rate – 11%.

Expert opinion

If I understand correctly, you signed a joint reconciliation report with the Federal Tax Service without disagreement, which means you agreed with the data of the tax authority and admitted errors in your accounting.

Typical entries for calculating insurance premiums for public sector employees

We disclosed key definitions, standards and tax rates in a separate material “Who should pay insurance premiums now.” The basic rules for filling out payment orders for transferring insurance payments have a number of distinctive features. To avoid mistakes, read the article on how to pay a budget organization.

Since 2021, officials have radically changed the procedure for providing insurance coverage to employees. Now you need to pay mandatory fees to the Federal Tax Service. Let us remind you that employee insurance is mandatory for all categories of specialists, both those working under the main employment contract, and external part-time workers and those working under a civil law contract.

Accounting for fines and penalties for taxes and insurance premiums

Almost all contracts have a liability clause, which usually stipulates the conditions under which a penalty arises and its amount. If this is a fixed value, then it is usually called a fine, and the penalty, which is obtained by calculation, is a penalty.

To correctly create a debit posting, indicate the subaccount on which the debt arose, and for a credit – the subaccount with the identified overpayment.

After the payment has been made, you check the SALT account 68.04.1 with maximum analytics up to the budget, that everything has “collapsed” due to penalties.

The concept of penalties

The legal concept of “fine” is established in paragraph 2 of Article 330; a penalty is a sum of money that the debtor is obliged to pay in case of improper performance of his obligations.
Such payments may be:

established by legislative act;
are specified in the contract.

The condition on the accrual of a penalty for improper fulfillment of any obligations must be established in writing without fail. The only exceptions are statutory penalties (for taxes and fees).

How to challenge tax penalties for debt?

I do not have data on the accrual of these penalties. Should a penalty be charged on the return date to close this payment? A penalty is a tool to ensure the obligation to pay taxes. The payer is obliged to pay the amount of the accrued penalty to the budget if he is late in paying the due tax.

Transport tax is regional. Its rates are regulated by regional authorities, but they should not differ more than 10 times from the rate specified in the Tax Code (Article 28 of the Tax Code of the Russian Federation).

There are opinions in accounting circles that account 91 Other expenses can also be used to display accrued penalties and fines. However, in this case, a permanent tax liability arises, which somewhat complicates the process of accounting for them.

Which posting in 2021 reflects the return of penalties paid last year in a government institution?

Svetlana, according to Instructions No. 65n, expenses associated with the payment of penalties for late payment for services provided are reflected in article 290 “Other expenses” of KOSGU. To account for settlements with suppliers for the amount of penalties, account 302.91 “Settlements for other expenses” is used. Moreover, in a situation where penalties under agreements (contracts) are accrued as the execution of judicial acts of the Russian Federation, settlement agreements, CVR 831 “Execution of judicial acts of the Russian Federation and settlement agreements on compensation for harm caused” is used to pay them. In case of voluntary payment of penalties under agreements (contracts) with suppliers, KVR 853 “Payment of other payments” is applied. It is advisable to write off such expenses immediately to the debit of account 401.20 “Other expenses”.

It is advisable to pay penalties and fines to budgetary institutions using funds from income-generating activities (KVD 2). However, current legislation does not directly prohibit the payment of economic sanctions using budget subsidies. At the same time, it should be understood that when such expenses are accrued and paid from subsidies, during control measures they can be classified, at a minimum, as ineffective.

Accounting entries for VAT offset

According to paragraph 4 of Article 75 of the Tax Code of the Russian Federation, the amount of penalties is calculated as 1/300 of the refinancing rate of the Central Bank of the Russian Federation by multiplying the interest received by the amount of late paid tax and the number of days of delay.

Legal information on the topic: “Accounting for fines and penalties on taxes” with detailed explanations. We have collected and systematized information on the topic and presented it in an easy-to-read form.

When returning an overpaid amount of tax, the organization does not generate income in relation to clause 2 of the Accounting Regulations “Income of the Organization” PBU 9/99, approved by Order of the Ministry of Finance of Russia dated 05/06/1999 N 32n, since such a return does not lead to an increase in the economic benefits of the organization .

The amount of the accrued penalty is regulated by Article 75 of the Tax Code of Russia, which states that it is accrued from the day following the payment deadline and ends on the day the arrears are repaid.

Accounting entries for penalties on insurance premiums 2021

the bulk of contributions (for compulsory health insurance, compulsory medical insurance, compulsory health insurance for disability and maternity) began to be subject to the Tax Code of the Russian Federation and the requirements that apply to tax payments;
contributions for injuries remained under the provisions of the law “On compulsory social insurance...” dated July 24, 2021 No. 125-FZ.

The date of sale is the date indicated in the report of the direct seller. The order of the executing bailiff specifies the dates for the repayment of the debt to the budget and the implementation of expenses related to the collection of property. The organization qualifies proceeds from the sale of property independently, guided by PBU 9/99.

Tell me about the postings, to calculate the overpayment of tax.

What entries show the accrual of penalties on tax payments in accounting? There is no clear regulatory regulation for accounting for penalties on taxes in organizations.

Turovets Anna Accounting and Taxes19 days ago. Value added tax transactions are reflected not only in tax registers, but also in accounting registers. Calculation of penalties for taxes - accounting entries: profit, VAT, personal income tax. How to formalize and reflect offsets in accounting.

The opinion that the amounts of the listed penalties should be reflected in the debit of account 91 “Other expenses” and credit 68 and 69 has become widespread in accounting practice. If you take into account penalties specifically for this account, a permanent tax liability (PNO) arises, which complicates accounting.

In the statement you will see your actual balance for each tax. Accounting entries for VAT accounting (with examples). In a modern depreciated accounting system, the machine will not write off more products or funds than are available. Implementation of analytical accounting in 1C:Enterprise 8.

When paying taxes, insurance premiums, and preparing reports, risks may arise that lead to the imposition of penalties and interest. How to reflect these transactions in accounting and generate accounting entries for calculating penalties for income taxes, VAT, personal income tax and insurance premiums will be discussed below.

For late submission of reports or submission of accounting information, for example, when opening a current account, or payment of taxes later than the due date, penalties are imposed, the amount of which is regulated by the relevant articles of the Tax Code.

The Tax Code of the Russian Federation provides that if a taxpayer discovers inaccurate information in the tax return submitted to the tax authority, as well as errors that do not lead to an understatement of the amount of tax payable, the taxpayer has the right to make the necessary changes to the tax return and submit an updated tax return to the tax authority in in the manner prescribed by this article.

No, there shouldn't be any downsides. You got your money back, but before that you had an accrual in your accounting for a smaller amount, but the payment was for a larger amount, or it should have been so.

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Expert opinion

The decision to collect a fine is made by the tax authorities. But in addition to penalties, in case of failure to pay the tax on time, the payer becomes obligated to pay a penalty.

Fines and penalties are what determine financial liability for failure to fulfill obligations. There are two types of liability that are different from each other. One of them relates to the contractual sphere and is regulated by civil law, and the second by tax law.

When reflecting penalties and fines in tax accounting, as in accounting, you need to clearly understand what type of sanctions we are talking about - contractual or tax. This affects both postings and recognition as expenses when calculating income taxes.

Next you will learn about these differences, but first you need to understand how the Civil and Tax Codes interpret the concepts of “Fine” and “Penalty”.

The content of the article:

1. Penalty in the Civil Code of the Russian Federation

2. Fines and penalties in the Tax Code of the Russian Federation

3. Postings for accrual and payment of fines in accounting

4. Tax accounting of penalties under the contract

5. Do I have to pay VAT on the fine received?

6. Reflection of fines and penalties for taxes in accounting

7. Reflection of tax penalties in accounting

8. Tax sanctions - penalties and fines in tax accounting

9. Postings for calculating fines and penalties in 1C 8.3

Now we will cover each of these points in detail.

Penalty in the Civil Code of the Russian Federation

The Civil Code of the Russian Federation does not define fines and penalties, but there is such a thing as “Forfeit” (Article 330 of the Civil Code of the Russian Federation).

Usually, to calculate penalties, the percentage for each day of violation of the terms of the contract and the indicator from which the penalties are calculated are determined.

Fines and penalties in the Tax Code of the Russian Federation

From the point of view of the tax code, a fine is a type of tax sanction - a measure of responsibility for a tax offense committed (Article 114 of the Tax Code of the Russian Federation). The amounts of fines are determined in the Tax Code. They primarily depend on what tax law requirement was violated.

Penalty (Article 75) ─ the amount of money that the taxpayer pays in case of delay in paying taxes, contributions, and fees. Its value depends on:

unpaid amount of mandatory payment
duration of delay
refinancing rate established by the Central Bank on the date of calculation of the penalty

If, in the event of a violation of contractual obligations, the violating party pays a fixed fine or an estimated amount of penalties, then in case of non-payment of taxes (contributions, fees) or parts thereof, the tax authorities will oblige the taxpayer to pay both the arrears, the fine, and the penalty.

Postings for accrual and payment of fines in accounting

Documenting. If the contract does not specify the procedure for filing a penalty, then the injured party can file a claim and send it to the debtor. The claim must be accompanied by a calculation of the amount of the penalty.

According to clause 7 of PBU 9/99 “Income of the organization” and clause 11 of PBU 10/99 “Expenses of the organization”, fines and penalties are classified as other expenses.

Entries in accounting for fines - accrual:

From Leto LLC: Dt 76-2 ─ Kt 91-1 ─ 3000 rub.

From Osen LLC: Dt 91-2 ─ Kt 76-2 ─ 3000 rub.

Postings for paying a fine and receiving it:

From Leto LLC: Dt 51 ─ Kt 76-2 ─ 3000 rub.

For Osen LLC: Dt 76-2 ─ Kt 51 ─ 3000 rub.

Read on to see how penalties and fines are reflected in tax accounting.

Tax accounting of penalties under a contract

An organization or individual entrepreneur on the OSN ─ the injured party ─ must include fines and penalties received from the counterparty as non-operating income if they are recognized as a debtor or there is a court decision imposing a penalty that has entered into force (Clause 3 of Article 250 of the Tax Code of the Russian Federation) .

A company on the OSN that has violated the terms of the contract, after recognizing the penalty or in the event of a court decision, can recognize it when calculating income tax as part of non-operating expenses (clause 13, clause 1, article 265 of the Tax Code of the Russian Federation).

Like companies on the simplified tax system, organizations and individual entrepreneurs on the simplified tax system must include penalties recognized by the debtor or by a court decision as part of non-operating income.

But a company that has violated the terms of the contract cannot recognize fines and penalties as part of its expenses, since they are not in the closed list of expenses of the simplified tax system (Article 346.16 of the Tax Code of the Russian Federation).

Please note that the fine recognized by the debtor and the fine paid by him are not the same thing. The penalty must be taken into account in income or expenses at the time it is recognized by the debtor.

Documents that can be used to confirm recognition of the fine:

agreement with relevant conditions
bilateral act
letter from the debtor, by which he acknowledges the fact and amount of the penalty

Having such documents is extremely important when you reflect penalties and interest in tax accounting. This becomes especially important at the turn of tax periods. For example, the debtor recognized the penalty in 2018, but paid only in 2021. The amount of the penalty must be included in the 2021 tax return.

To avoid late payments to counterparties, do not forget to conduct regular reconciliations with them. How to do this correctly, read the article .

Do I have to pay VAT on the fine received?

Until recently, tax authorities, the Ministry of Finance and the courts did not have a clearly developed position regarding the inclusion of received fines in the VAT tax base.

Tax officials referred to paragraph 2 of paragraph 1 of Article 162 of the Tax Code, which states that the VAT tax base must include all amounts “related to payment for goods sold (work, services).” And since the receipt of fines and penalties from counterparties is, one way or another, related to sales, they must be subject to VAT.

But later, a different practice developed for assessing received fines from a VAT point of view.

In the opposite situation, when the seller receives a penalty from the buyer for late payment for goods, the courts and tax authorities could not reach a consensus for a long time. The courts believed that such a penalty does not apply to payment for goods (work, services) within the meaning of Article 162 of the Tax Code of the Russian Federation.

Moreover, the SAC expressed its opinion back in 2008 ─ Resolution of the Presidium of the SAC dated 02/05/2008 No. 11144/07.

Reflection of fines and penalties for taxes in accounting

Expert opinion

Chapter 16 of the Tax Code of the Russian Federation lists possible types of tax offenses and liability for them. In each case, the tax office makes a decision, which is the basis for paying a fine.

Payment of penalties can be made by the taxpayer voluntarily. For example, a company drew up an updated declaration, paid additional tax, after which it calculated the amount of penalties and transferred it to the budget.

If the tax was assessed additionally by inspectors as a result of inspections, then the company will be charged with the arrears and will be required to pay a fine and penalties.

of tax fines

Dt 99 ─ Kt 68 ─ for the amount of the established fine

If you made a mistake in previous periods, you may have to correct it. How to do this, read the article about fixing errors .

Reflection of tax penalties in accounting

As for penalties , the regulations do not provide clear guidance on how to reflect them in accounting.

The instructions for using the chart of accounts establish that on account 99 it is necessary to take into account the “amounts of tax penalties due.” And penalties, according to the Tax Code of the Russian Federation, do not refer to tax sanctions (Chapter 15), but to methods of ensuring the fulfillment of obligations to pay taxes, fees, and insurance premiums (Chapter 11).

Therefore, there are two options for accounting for penalties.

First option . Take into account penalties on account 91-2 “Other expenses”. Although the article “Penalties paid on obligatory payments” is not in the list of other expenses in PBU 10/99, there is an item “other expenses” there.

Dt 91-2 ─ Kt 68 ─ for the amount of the penalty

The second option for accounting for penalties is to still use account 99. According to clause 6 of PBU 1/08 “Accounting Policy”, when reflecting the facts of economic activity, the priority of content must be observed over form. And in their meaning, penalties for late payment of taxes are close to fines, and therefore to tax sanctions.

The accounting entries for accrual of penalties in this case are the same as for fines:

Dt 99 ─ Kt 68 ─ for the amount of the penalty

In both options, you need to document the calculation of the amount of the penalty using an accounting certificate.

And since there are different ways to reflect penalties in accounting, it is better to consolidate the chosen option in the accounting policy.

Postings for payment of fines and penalties . The transfer of fines and penalties is reflected in accounting in the same way:

Dt 68 ─ Kt 51 ─ for the amounts of the listed fines or penalties

Tax sanctions - penalties and fines in tax accounting

Clause 2 of Article 270 of the Tax Code of the Russian Federation stipulates that all penalties and interest that were transferred to the budget for non-payment or late payment of taxes, contributions, and fees are not taken into account in expenses when calculating income tax.

This means that when a fine or penalty on taxes is paid, a permanent tax liability (PNO) appears in the organization’s tax records, which increases the amount of tax payable.

Do I need to make postings to take into account PNO?

If fines and penalties were accrued on the debit of account 99 and the credit of account 68, then in this case additional entries are not needed. The fact is that account 99 does not participate in the formation of the tax base for income tax.

In the case where penalties were taken into account in accounting on account 91-2 as other expenses, it is necessary to additionally accrue PNO:

Dt 99 ─ Kt 68 ─ by 20% (income tax rate) of the amount of penalties

Postings for calculating fines and penalties in 1C 8.3

How to make entries for calculating fines and penalties in 1C 8.3, see this video.

Expert opinion

There are no particular difficulties in accounting and tax accounting for fines and penalties. The main thing is to understand that there is a big difference between the consequences of failure to fulfill the terms of the contract and liability for violations of tax laws.

This is what influences how to reflect penalties and fines in tax accounting, whether to accept them or not for profit taxation, and which accounts will be included in accounting entries. Leave your questions about accounting for fines and penalties in the comments.

If the amounts of tax debt and accrued penalties were not paid independently within the established time frame, then the right to collection arises. Payment of tax debt and accrued penalties can occur either voluntarily or through the court. In case of neglect of voluntary payment, the following collection methods are used:

A collection order is sent to the payer's bank;
By a court decision, bailiffs can collect the required amount of debt from the debtor’s property assets;
If the debtor is an individual, then debt collection may occur through confiscation of the payer's assets.

Which posting in 2021 reflects the return of penalties paid last year in a government institution?

If the insurance premiums accrued by the policyholder (in this case, the institution) are not enough to pay insurance coverage to the insured persons in full, the institution applies for the necessary funds to the territorial body of the Social Insurance Fund at the place of its registration (clause

insurance", type of payment - "Received from the executive body of the Social Insurance Fund" (1), DDS article - "Other receipts" (2), purpose of payment - "Reimbursement from the Social Insurance Fund for the payment of child care benefits" (3). Ministry of Finance of the Russian Federation dated December 16, 2021 No. 174n (hereinafter referred to as instruction No. 174n);

Accounting for the return of overpayments of income tax for previous years

Despite the fact that the above letters from the Ministry of Finance of Russia provide explanations for taxpayers using the simplified tax system, they are also applicable for organizations that apply the general taxation system and pay income tax, since the provisions of Art. 41 of the Tax Code of the Russian Federation are applied to both of these categories of taxpayers.

Thus, returned funds in the form of excessively transferred tax are not taken into account as part of income when determining the tax base for corporate income tax. Accounting According to paragraph.

2 PBU 9/99 “Income of the organization” (hereinafter referred to as PBU 9/99), the income of an organization is recognized as an increase in economic benefits as a result of the receipt of assets (cash, other property) and (or) repayment of liabilities, leading to an increase in the capital of this organization, with the exception of contributions of participants (owners of property).

Which posting in 2021 reflects the return of penalties paid last year in a government institution?

However, further accounting for temporary buildings Having considered the issue, we came to the following conclusion: In the budget accounting of a government institution, the correction of an error from previous years regarding the transfer of an object from account 00 to account 00 can be reflected using account 96 “Other calculations of previous years.”

We recommend reading: Using mat capital to pay off a VTB 24 mortgage

The bill “On Amendments to Article 36 of the Housing Code of the Russian Federation” was developed in order to ensure reliable judicial protection of the integrity of the structures of an apartment building for the entire long period of its operation and the restoration of violated rights of owners. Cases of illegal registration of ownership of non-residential premises intended to serve an apartment building are quite common in the Russian Federation. All articles Return of accounts receivable: features of accounting Zernova I. Accounts receivable are the property claims of an institution to other persons who are its debtors.

Refund of overpayment of income tax posting

The return of the excessively collected amount to the organization's current account is reflected by a reverse entry - to the debit of account 51 and the credit of account 68 (Instructions for using the Chart of Accounts). EXAMPLE of reflecting in accounting the additional accrual and return from the budget of an excessively collected amount of tax, penalties and fines Situation As a result of an on-site tax audit based on the results of 2011.

The tax authority revealed that Gamma LLC overestimated its expenses in tax accounting. In accounting, income and expenses are formed correctly.

How to reflect the refund of overcharged VAT in an organization’s accounting records

How to reflect in an organization's accounting the return of overcharged value added tax (VAT) by the tax authority? Based on the results of the on-site tax audit, the organization was assessed additional VAT for payment to the budget in the amount of 460,000 rubles, for which a corresponding demand was made. The audit was carried out for the last calendar year after the approval of the annual financial statements. The additional charge was made due to the fact that the tax authority considered it unlawful to deduct the above amount of VAT due to existing shortcomings in the preparation of the invoice. In fulfillment of the tax authority’s request, the organization transferred the additional accrued amount to the budget and went to court. The court found the additional charge unlawful, since the shortcomings of the invoice, in the opinion of the court, do not prevent the deduction of VAT. The organization filed an application with the tax authority for a refund of the overcharged VAT. The funds were returned to the organization within the period established by the Tax Code of the Russian Federation. The organization uses the accrual method of tax accounting.

Overpayment of income tax budget posting

an accountant's mistake, for example, an extra zero is indicated in the amount;
the amount was transferred to the budget twice, for example, due to a bank error;
the actual economic activity of the organization during the reporting year did not correspond to the planned one (losses were incurred), and advance payments were transferred to the budget.

First of all, you need to decide what to do: return the amount overpaid to the budget to the organization’s account or offset it against the payment of arrears or future payments. Possible options for action The return and offset procedure is regulated by Article 78 of the Tax Code of the Russian Federation.

In the course of their work, every accountant is faced with such concepts as fines and penalties, for example, when violating the laws on taxes and fees. In this article, we will study where to include tax fines in accounting, as well as the main entries for the accrual and payment of penalties, fines for taxes: profit, VAT, insurance premiums.

How to get back overpayment of overpaid taxes

If an organization or individual entrepreneur has discovered that the amount of taxes has been overpaid, then there are two possible scenarios: return the funds to your current account, or offset the excess to another tax (KBK).

Procedure for refund

If an organization decides that the overpaid tax must be returned back to the current account rather than offset, a special application for a tax refund is drawn up for this purpose.

A special KND form 1150058 has been developed for it. It was updated in 2021, and is currently more reminiscent of a declaration. The application must indicate the name of the company, the amount of overpayment, the BCC for the tax, and the details of the taxpayer’s current account.

The completed document is submitted to the Federal Tax Service in several ways:

In paper form personally by the taxpayer or his representative by proxy;
By post with notification of receipt;
In electronic form via the Internet, but an electronic digital signature will be required.

The process of refunding excess tax can be divided into several stages:

Determine that an overpayment has occurred. This can be done, for example, by requesting a tax reconciliation report from the Federal Tax Service. The document will show for what tax and in what amount the excess transfer of funds occurred.
Submit a return application. In it you need to indicate information about the company, the amount to be returned and the details of the bank account to which this should be done;
Submit the application to the tax office in person or through a representative, by mail or via the Internet;
After 10 days, receive the result of the application review. If the authority unlawfully refuses a return, prepare documents to transfer the case to court;
Within a month from the date of filing the application, the Federal Tax Service must return the funds to the current account;
If the time has expired, but enrollment has not been made, write a complaint to a higher inspection and prepare documents to transfer the case to court.

How to offset overpaid tax

If the taxpayer decides not to make a refund of overpaid tax, he can offset it:

For further payment of the same tax;
To pay off a debt for another unpaid tax.

When performing an offset, you must follow the rule - a payment can only be offset within the budget of the same level. That is, an overpayment for a federal tax will be credited only to another federal one, for a regional tax - to another regional one, etc.

The Federal Tax Service has the right, if an overpayment is detected, to independently offset the underpayment of another tax. In this case, the company's consent is not required.

To make an offset, you must submit an application for tax offset using a special form KND 1150057.

To what account should the refund from the tax office be credited?

Fine and penalty: what are their differences?

It should be noted that a fine and a penalty are different concepts:

The fine is assessed immediately when the above reasons occur. In addition, its size is clearly regulated by deadlines at the legislative level.
A penalty is a penalty payment that is charged for each day of late payment as a percentage of 1/300 of the refinancing rate of the Central Bank of the Russian Federation.

The procedure for collecting taxes and penalties from organizations:

Procedure for paying penalties on insurance premiums for 2021

Most insurance payments are currently subject to the provisions of the Tax Code of the Russian Federation and are considered from the point of view of tax deductions. These include pension, medical contributions and payments for mandatory social security. insurance. And insurance for injuries is still regulated by Federal Law No. 125-FZ.

Penalties are subject to calculation for each day from the date that occurred after the deadline for transferring funds towards contributions to the funds, and amount to 1:300 of the key rate. Read also the article: → “Adjusting the calculation of insurance premiums.”

To what account should penalties and fines for taxes be attributed in 1C 8.3, postings

I'm an atheist, but I watch it sometimes. As a rule, a representative of the management company already has several statements with him, in case one of the residents wants to refuse major repairs of an apartment building. The answer to the first question is 1.

When purchasing, maternity capital was used as part of the payment for the loan.

Certificate for the company's activities. If the cut on the trigger is in a place where a zipper would fit, then use the following technique: insert the zipper into the damaged area.

The absence of conditions and factors preventing the payment of dividends is also recorded in the minutes of the meeting. To perform the functions assigned to him, the labor protection engineer is obliged to: 3.

Reflection of indicators in reporting forms

The composition of the data and the list of reporting forms for reflecting settlements with the counterparty for penalties, including the status of settlements, the amounts of accrued income and their cash execution are given in Table 1.

Table 1

Reflected indicator	Reporting forms
	budgetary and autonomous institutions	government institutions
Amounts of debt at the beginning and end of the period and indicators of its change - increase/decrease (according to settlement accounts - 209.40 or 205.41)	“Information on accounts receivable and payable” Columns 2-14 (except for columns 6 and
	"Balance…"
	Lines 580 or 590, columns 5, 9	Lines 580 or 590, columns 3, 6
	“Report on the financial results of the institution”
	Lines 481, 482, column 6	Lines 481, 482, column 4
Amounts of accrued income (account 401.10)	“Report on the financial results of the institution”
	Column 6 line 050	Column 4 line 050
	“Certificate on the conclusion by an institution of accounting accounts for the reporting financial year”	“Certificate on the conclusion of budget accounts for the reporting financial year”
	Counts: 5, 18, 13	Counts: 3, 4, 7
Amounts of income received to the cash desk, to the personal or current account of the institution (according to the relevant accounting accounts)	“Report on the institution’s implementation of its financial and economic activity plan”	“Report on budget execution...”
	Line 010, columns 5, 6, 7	Line 010, columns 5 (6)
	"Cash Flow Statement"
	Line 060 column 4

If transactions are correctly reflected in accounting in “1C: Public Institution Accounting 8”, the above indicators in the reporting forms are filled out automatically using the “Fill”
.

A budgetary institution should pay special attention when carrying out operations to fulfill planned income assignments without cash flow. An example is the transfer of payment under the contract in an amount reduced by the amount of the penalty. In accordance with the requirements of Instruction No. 33n, in this case, the amount of income must also be reflected in the Income section of the “Report on the institution’s implementation of its financial and economic activity plan (form 0503737)” in column 8.

Calculation of fines: postings

The amount of the penalty was repaid by Ramses JSC in full. The following entries were made in the accounting of Ramses JSC: Debit Credit Description Amount Document 91.2 76.2 The penalty recognized in connection with the violation of the terms of payment under the contract is reflected in the accounting 15.088 rubles.

Letter of claim 76.2 51 Funds were transferred in favor of Nefertiti LLC to pay off the debt under a previously received claim RUB 15,088. Payment order Satisfying the right to return the advance received Between Mramor LLC and Kremniy JSC an agreement was concluded for the supply of washing machines:

date of conclusion of the contract - 03.03.2016;
delivery date of goods - 04/08/2016;
delivery cost - 751,650 rubles, VAT 114,659 rubles.

03/12/2016 Mramor made full prepayment under the contract, but the washing machines were not delivered on time.

How are fines (penalties) paid by the obligated party to the contract reflected in accounting?

How are fines (penalties) paid by the obligated party to the contract reflected in accounting?

The party to the contract, which is obliged to compensate the counterparty for losses by paying a penalty, will generate the following entries:

Dt 91.2 Kt 76 (the penalty was recognized on the basis of a title document);
Dt 76 Kt 51 (the penalty is transferred within the time limits specified by law or contract).

If the penalty is paid to an individual in cash, this will be reflected by the posting: Dt 76 Kt 50.

In cases provided for by law, when making settlements with an individual, not only the penalties paid - fines (penalties) are reflected in the accounting records, but also the taxes and contributions accrued on them.

So, if the recipient of the penalty is an individual who is not registered as an individual entrepreneur, then the following correspondence may additionally be drawn up:

When the penalty arose within the framework of legal relations under an agreement, payments under which are subject to insurance premiums (for example, under a civil process agreement for the performance of work by an individual):

Dt 76 Kt 68 (personal income tax charged for a penalty);
Dt 68 Kt 51 (NDFL paid);
Dt 91.2 Kt 69 (contributions are calculated for the amount of the penalty - pension and medical, in accordance with subparagraph 1, paragraph 1, article 420 of the Tax Code of the Russian Federation);
Dt 69 Kt 51 (dues paid).

When the penalty arose within the framework of other legal relations:

Dt 76 Kt 68 (personal income tax charged);
Dt 68 Kt 51 (NDFL paid).

An example of such a penalty is compensation to an individual under a shared construction agreement (letter of the Ministry of Finance of Russia dated No. 03-04-06/59629). Contributions for this type of penalty are not charged.

In both of these cases, personal income tax must be paid no later than the next day after the calculations are made (clause 6 of Article 226 of the Tax Code of the Russian Federation). Contributions, if any, are made, as usual, by the 15th day of the month following the date in which the payments were made.

VAT: accounting questions

The company may be fined by the tax authorities, for example, for late submission of reports. Counterparties may impose fines for violating the terms of contracts. The opposite may also happen - the organization itself will receive monetary compensation from a supplier who did not ship the goods on time. Accounting for sanctions in each specific case has its own characteristics.

When answering questions, I ask you to adhere to the forum rules and not to answer questions previously deleted by the moderator. Question: The organization applies the simplified tax system. An employee caused material damage to the organization, which was withheld from his salary. Are amounts received included in income for tax purposes? Answer from Organizations that apply the simplified tax system, when determining the object of taxation, take into account non-operating income, which is determined in accordance with Art.

Tax fines and penalties: accounting and postings

According to clause So, if an enterprise does not plan to appeal the accrual of a fine, then in accounting it will be shown in the expenses of the reporting period in which the tax notification-decision of the NUR was received from the tax authorities. At the same time, for fines it is better to open a separate sub-account to account 64, for example, a sub-account Fine paid: Dt - Kt basis - payment order. The fine for late registration of taxable income is paid directly to the budget from the current account. An incorrectly recognized amount of taxes for accounting purposes is an error. Having received an inspection report confirming the presence of an error or having discovered an error yourself, the first thing you need to do is draw up an accounting certificate 4, which shows the contents of the error, the amount and correspondence of the accounts that correct this error. It is important to remember: If an error was made in the current year, then:. If the error relates to the previous year and affects the amount of retained earnings of an uncovered loss, then its correction in accounting is carried out by adjusting the balance of retained earnings of an uncovered loss at the beginning of the reporting year, i.e.

How to reflect an administrative fine in accounting

Almost every company has at least once received from the Federal Tax Service a demand to pay a fine for late submission of a declaration or to pay penalties for late payment. We will tell you in this article how to independently calculate the amount of penalties and check the calculations of the tax service and what transactions to reflect tax sanctions. The definition of a tax penalty can be found in Art. According to the provisions of the Tax Code, a fine belongs to the category of tax sanctions.

Reflecting fines in accounting is often problematic for an accountant. Fines, penalties and other penalties levied on an enterprise are usually associated with penalties for violations of tax laws. Nevertheless, in the activities of any enterprise, situations may arise when penalties are not related to a violation of the law. One of the most common situations is non-compliance with contractual obligations by any of the parties, including the client or partner of the company.

Posting a fine for a tax violation

When paying fines for violating administrative legislation, the following entries are made:. These fines are not taken into account for profit tax purposes, therefore creating a permanent tax liability. The following entries are made in accounting:

WATCH THE VIDEO ON THE TOPIC: Fines in accounting

Accounting for fixed assets for public sector employees: what has changed since 2021. There is a very high probability that the claim has expired, which must be declared. Providing documents once is not enough. It should be borne in mind that consumption standards apply only in the absence of meters and the impossibility of installing them. Therefore, only those citizens who lived in the North for more than five years before the benefit was abolished continue to receive bonuses under these conditions.

3 cubic meters of cold water were consumed.

Reflection in accounting of sanctions under contracts with counterparties

How can accounting entries reflect fines or penalties that arise in relations with counterparties? Expenses or income generated by a legal entity in this case are among others (clause 7 of PBU 9/99 and clause 11 of PBU 10/99, approved by orders of the Ministry of Finance of Russia dated No. 32n and No. 33n). The chart of accounts (approved by order of the Ministry of Finance of the Russian Federation dated No. 94n) recommends using account 91 to reflect them, on the credit of which income will be shown, and on the debit - expenses.

The corresponding account for account 91 in the entry for reflecting a fine or penalty in accounting will be settlement account 76, to which the Chart of Accounts provides for the opening of a sub-account called “Settlements for claims.” Analytics in this sub-account is organized by counterparties and each arising claim.

That is, the entries for the accrual of penalties will look like this:

Dt 91 Kt 76 from a legal entity reflecting the claim addressed to it (i.e. its expense);
Dt 76 Kt 91 from a legal entity that has submitted a claim to its counterparty and is counting on the receipt of funds to its address.

The amount accompanying these postings will be determined in the same way for both entries: as corresponding to the volume of accruals, either recognized by the debtor or established by the court (clause 10.2 of PBU 9/99, clause 14.2 of PBU 10/99). Accordingly, the moment of reflection in accounting will coincide with the moment of either recognition or adoption of a court decision.

Payment of sanctions will be expressed by posting Dt 76 Kt 51 (transfer to the counterparty) or Dt 51 76 (receipt from the counterparty).

What is a penalty as an accounting object?

What is a penalty as an accounting object?

A penalty is a penalty determined by law or contract for failure to fulfill obligations by one party to the agreement to the other (others). From an accounting point of view, it is legitimate to consider a penalty:

other income of the receiving party (clause 7 of PBU 9/99);
other expenses of the obligated party (clause 11 of PBU 10/99).

Penalties as income are reflected in accounting in the reporting period in which the title documents on the basis of which the penalty was formed appeared. Such a document could be, for example, a court decision or a bilateral act of the parties to the agreement (clause 16 of PBU 9/99). The penalty as income or expense must be reflected in the balance sheet before the actual settlements of the parties (clause 76 of the regulations by order of the Ministry of Finance of Russia dated No. 34n).

The main accounting account for generating entries for penalties is 76. Let's study how it and its subaccounts are used to reflect transactions related to the payment of a penalty by a business entity (or its receipt of corresponding income from a counterparty).

How to reflect the accrual and payment of tax penalties and fines in accounting

The basis for making entries for penalties or fines assessed for payment to the budget are documents with the amounts of these payments issued by the tax authority:

decisions based on the results of the audit;
requirements for payment of taxes (contributions).

For the taxpayer, they represent an expense, which the Chart of Accounts recommends reflecting on account 99. However, it will not be a violation to use account 91 for this purpose (allowing for expansion of the list of other expenses listed in the Chart of Accounts) provided that they are separated in the analytics from penalties, accrued in favor of counterparties. The corresponding account for tax sanctions will be account 68, in which both penalties and fines should be allocated for each tax (contribution) in the analytics.

The accrual of sanctions in favor of the tax authorities will thus be reflected by the entry Dt 99 (91) Kt 68, and the entry for payment of fines or penalties will look like this: Dt 68 Kt 51.

If the payer of sanctions against a legal entity turns out to be a tax authority, then the accounting entries in this case will be similar to those used when calculating similar payments arising under contractual relationships with other counterparties:

Dt 76 Kt 91 - accrual of income under sanctions;
Dt 51 Kt 76 - receipt of funds for their payment.

The Chart of Accounts does not provide for the attribution of such income to account 99. The use of account 91 in this posting indicates the preference for reflecting tax sanctions paid by the taxpayer through account 91, since this provides a more convenient comparison of income and expenses.

Account 76.2 accounting for settlements of claims. example, wiring

Product delivery time is 08/03/2015.

Attention

JSC Sector did not deliver under the contract on time, and therefore Segment filed a claim demanding termination of the contract and return of the previously transferred advance payment. The claim was satisfied by Sector JSC in full.

The accountant of "Segment" made the following entries in the accounting: Debit Credit Description Amount Document 60 Advances issued 51 Funds were transferred in favor of JSC "Sector" as an advance payment for the supply of electrical goods 541,600 rubles. Payment order 68 VAT 76 VAT on advances issued VAT on the amount of the advance transferred in favor of Sector JSC was accepted for deduction of 82,617 rubles. Invoice 76.2 60 Advances issued The amount of the claim issued by Sector JSC for violation of the terms of delivery of electrical goods is taken into account: RUB 541,600. Letter of claim 51 76.2 Transfer of funds from Sector JSC for the claim RUB 541,600.

The Russian Ministry of Finance recommends taking into account the size and nature of the relevant items in the financial statements, the impact of the error on all its indicators for the period in which the error was identified (Letter dated January 24, 2011 N 07-02-18/01). ——————————– <2 Inaccuracy or failure to reflect a transaction in accounting, identified as a result of obtaining new information that the organization could not have known about previously, is not an error (clause 2 of PBU 22/2010). In such cases, PBU 22/2010 does not apply. EXAMPLE of correcting an error in accounting and reflecting the refund of overpaid tax The situation of Beta LLC in the fourth quarter of 2011

erroneously did not write off production costs and cost of sales, and also did not take into account in income tax expenses the cost of materials (50,000 rubles) used in performing work under the contract. The bug was discovered in May 2012.

Traffic police fines: accounting and tax accounting

Enterprises and individual entrepreneurs who have vehicles on any license sometimes face the need to pay traffic police fines for committing administrative offenses. At the same time, a business entity can pay a fine both for itself (if the fine is imposed on an enterprise or individual entrepreneur) and for the driver, with subsequent deduction of the amount of the fine from the latter’s wages.

Tax accounting

Under no taxation system can the amount of a fine paid be taken into account as an expense that reduces the tax base. This position is expressed quite unequivocally in the Tax Code (Article 270, paragraph 2). On this topic there are also letters from the Ministry of Finance dated 04/29/2013 No. 03-03-06/4/14917, dated 04/18/2011 No. 03-03-06/1/247. Thus, the cost of paying a fine cannot be taken into account in tax accounting in order to reduce the tax base.

Accounting

Due to the fact that the costs of paying an administrative fine do not pursue production purposes (purchase or creation of goods, works, services), such sanctions should be classified in the section other expenses, which is not exhaustive.

On this topic, the chart of accounts provides for account 91 “other income and expenses.”

Options for errors requiring a refund and their consequences

In relations between counterparties, errors in the transfer of funds are possible, associated with:

with the wrong choice of counterparty when generating a payment order;
indicating an incorrect payment amount;
reflection in the purpose of payment of the details of a document that does not exist in the relationship.

Such errors can be identified by any of the parties, but will require a mandatory written expression of the initiative of the payer of funds to take actions carried out in connection with their correction.

In a number of situations, the error can be corrected by adjusting the purpose of the payment if, for example, there is a supplier-buyer relationship between the counterparties, against which an erroneously transferred amount (or a payment with an incorrectly specified purpose) may be taken into account.

You will find a sample letter to the counterparty to clarify or change the purpose of payment in ConsultantPlus. If you do not already have access to this legal system, a full access trial is available for free.

Correction via payment adjustment cannot be applied if there are no current engagement agreements with the payee.

Regardless of the reason for which the payment was considered to have been made without reason, it is recorded by both the payer and the recipient using the same algorithms, taking into account the fact that for these two parties the transactions when returning the erroneously transferred funds will be mirror images.

Since erroneous transfers subject to refund have no connection with the calculations performed between suppliers and buyers, VAT on them is not allocated either for payment or as deductions. However, if calculations are carried out in foreign currency, then exchange differences attributable to income/expenses may arise. The recipient of the funds, when returning them, in the purpose of payment in the payment document should reflect information that this payment is used to return the funds erroneously transferred to him, and provide a link to the details of the document in which the payer expressed a request to return the money to him.

If the error is corrected by taking into account the transferred amount as payment under another supply agreement, then it will be taken into account in the usual manner for the supplier-buyer relationship with the implementation of the necessary VAT transactions.

If you need to return money to the buyer from the cash register, first look at what ConsultantPlus experts say about returns:

If you don't have legal access, a full access trial is available for free.