What are tax registers of income and expenses. Basic principles of tax accounting

Organizations that are payers of income tax, to determine tax base must keep tax records. It is conducted on the basis of primary documents (Article 313 of the Tax Code of the Russian Federation).

What types of tax accounting registers are there?

At the core tax accounting organizations may have registers accounting. If these registers contain insufficient information to determine the tax base, then the organization must develop tax accounting registers. To do this, you need to choose the most suitable option:

• supplement the accounting registers with additional details;
• develop independent tax accounting registers.

Analytical tax accounting registers

Analytical tax accounting registers are consolidated forms of tax accounting, the data in which is systematized and grouped in accordance with the requirements of Chapter. 25 of the Tax Code of the Russian Federation without distribution among accounting accounts (paragraph 1 of Article 314 of the Tax Code of the Russian Federation).

Mandatory details of analytical tax accounting registers

The Tax Code provides a list mandatory details, which must be contained in analytical tax accounting registers:

• register name;
• period (date) of compilation;
• transaction meters in kind (if possible) and in monetary terms;
• name of business transactions;
• signature (decryption of signature) of the person responsible for compiling these registers.

How to maintain tax registers

Organizations can maintain tax accounting registers as follows: paper media, and in electronic form (paragraph 6 of article 314 of the Tax Code of the Russian Federation).

Is it possible to make corrections to tax accounting registers?

If an error is detected in the tax accounting register, the organization must make corrections to it. To do this, it is necessary to indicate the correct data in the register, provide a justification for the correction made, put the date of the correction and certify it with the signature of the person who made the correction.

Tax accounting registers: sample

The Tax Code does not provide for mandatory forms of tax accounting registers. AND tax office does not have the right to require an organization to maintain registers in any established form (

Z Filling out a declaration based on tax accounting data

The income tax return is filled out according to the taxpayer’s tax records.

According to Art. 315 of the Tax Code of the Russian Federation, the calculation of the tax base for the reporting (tax) period is compiled by the taxpayer independently in accordance with the standards established by Chapter 25 of the Tax Code of the Russian Federation, based on tax accounting data on an accrual basis from the beginning of the year.

Article 315 contains a list of data that the calculation of the tax base for income tax must contain:

1. The period for which the tax base is determined (from the beginning of the tax period on an accrual basis);

The amount of income from sales received in the reporting (tax) period, including proceeds from sales:

— purchased goods;

- fixed assets;

— goods (works, services) service industries and farms;

3. The amount of expenses incurred in the reporting (tax) period, reducing the amount of income from sales, including expenses:

— for the production and sale of goods (works, services) own production(divided into straight And indirect expenses);

- on the sale of property, property rights;

- on implementation valuable papers, not traded on the organized market;

— on the sale of securities traded on the organized market;

— on the sale of purchased goods;

- related to the sale of fixed assets;

— expenses of service industries and farms when they sell goods (works, services);

4. Profit (loss) from sales, including:

— goods (works, services) of own production;

— property, property rights;

— securities not traded on an organized market;

— securities traded on an organized market;

— purchased goods;

- fixed assets;

— service industries and farms;

5. The amount of non-operating income, including:

1) income from transactions with financial instruments derivatives transactions traded on the organized market;

2) income from transactions with financial instruments of futures transactions not traded on the organized market;

6. The amount of non-operating expenses, in particular:

1) expenses for transactions with financial instruments of futures transactions traded on the organized market;

2) expenses for transactions with financial instruments of futures transactions not traded on the organized market;

7. Profit (loss) from non-operating operations;

8. Total tax base for the reporting (tax) period;

9. The amount of loss to be carried forward is excluded from the tax base.

Example

The organization carries out trading activities and provides property rental services. An organization maintains tax accounting using accounting and tax registers, on the basis of which the organization, at the end of the reporting (tax) period, fills out a consolidated tax register to calculate the tax base. Data from the consolidated register is transferred to Appendices No. 1 and No. 2 to Sheet 02 of the declaration.

Consolidated tax register No. 315

Calculation of the tax base for income tax

Period: year 2014

In Art. 313 Tax Code Russian Federation(Tax Code of the Russian Federation) it is determined that tax accounting is a system for summarizing information to determine the tax base for a tax (in this case, corporate income tax) based on data from primary documents, grouped in accordance with the procedure provided for by the Tax Code of the Russian Federation.

Unlike accounting, the tax accounting system is not yet regulated by law. In accordance with Article 313 of the Tax Code of the Russian Federation, the tax accounting system is organized by the taxpayer independently based on the principle of consistency in the application of tax accounting norms and rules, that is, it is applied sequentially from one tax period to another. The procedure for maintaining tax accounting is established by the taxpayer in accounting policy for tax purposes, approved by the relevant order (instruction) of the head.

According to Article 314 of the Tax Code of the Russian Federation, the formation of tax accounting data presupposes the continuity of reflection in chronological order of accounting objects for tax purposes (including transactions whose results are taken into account in several reporting periods or are postponed for a number of years). Based on the principle of continuity of reflection in chronological order of accounting objects for tax purposes, tax accounting registers are formed for all transactions that are accounted for tax purposes in one way or another. Moreover, if the procedure for grouping and accounting of objects and business transactions for tax purposes corresponds to the order of their grouping and reflection in accounting, then the accounting registers can be declared by the taxpayer as tax accounting registers, and, therefore, the objects recorded in such registers will be taken into account to calculate the tax base in the amount and manner provided for both in the accounting system and in tax legislation.

The taxpayer analyzes the business transactions that arise in the course of his activities and independently determines for which accounting objects he must develop and approve forms of tax accounting registers, which must provide a set of all the data necessary for the correct determination of tax return indicators, based on the requirements of Chapter .25 of the Tax Code of the Russian Federation for accounting for relevant income and expenses.

• primary accounting documents(including an accountant's certificate);
• calculation of the tax base.

In accordance with Article 9 Federal Law dated November 21, 1996 N 129-FZ “On Accounting”, all business transactions carried out by an organization must be documented with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is conducted.

Thus, primary documents serve as the basis for maintaining both accounting and tax accounting.

Tax accounting registers are maintained in the form of special forms on paper, in in electronic format and/or any computer media. At the same time, analytical accounting must be organized by the taxpayer in such a way as to ensure continuous reflection of facts in chronological order. economic activity and the procedure for forming the tax base was revealed.

Specific features of registers are developed by organizations independently and approved in the order on accounting policies for tax purposes. Based on this requirement of Article 314 of the Tax Code of the Russian Federation, we can conclude that the forms of tax accounting registers are approved by the organization itself, that is, the organization has the right to decide which accounting registers can be used for tax accounting purposes, and which registers should be developed based on the specifics of its activities and differences between accounting and tax accounting.

Forms of analytical tax accounting registers for determining the tax base must contain the following details:

• register name;
• period (date) of compilation;
• transaction meters in physical and monetary terms;
• signature (decryption of signature) of the person responsible for compiling these registers.

According to Article 314 of the Tax Code of the Russian Federation, the correct reflection of business transactions in tax accounting registers is ensured by the persons who compiled and signed them.

When stored, tax accounting registers must be protected from unauthorized corrections.

Correction of an error in the tax accounting register must be justified and confirmed by the signature of the person who made the correction, indicating the date and justification for the correction made.

The organization of a tax accounting system involves determining a set of indicators that directly or indirectly affect the size of the tax base, criteria for their systematization in tax accounting registers, as well as the procedure for maintaining tax accounting, generating and reflecting information about accounting objects in registers.

• business transaction registers;
• registers for recording the status of a tax accounting unit;
• accounting registers targeted funds non-profit organizations;
• registers of intermediate settlements;
• registers for generating reporting data.

Let us give an example of the formation of a tax accounting register for such types of non-operating income as the amount of penalties calculated by the organization for violation of contractual obligations by the counterparty. Organizations accounting for income using the accrual method reflect the amounts of penalties due to be received (as opposed to accounting) in tax accounting registers in the tax period in which they are subject to accrual under the terms of an agreement with a counterparty or by court decision.

Example accounting for penalties under contracts. Organization A entered into a lease agreement with organization B non-residential premises dated 02/26/2002 N 15. According to the terms of the agreement, the rent is 6,000 rubles. with VAT is carried out monthly until the 15th day of the month following the reporting month. For late rent payment there is a penalty of 1% of the rent amount for each day of delay.

Consequently, for the period from February 26 to May 7, 2002, organization A was obliged to accrue sanctions for violation of the terms of the contract and reflect them in the register “Calculation of the amounts of accrued penalties for reporting period" (see Table 1).

Table 1

Register "Calculation of amounts of accrued penalties"

Period from 03/01/2002 to 05/31/2002

The approximate form of the register includes the following indicators:

• details of the agreement or court decision;
• a sign of income or expense;
• the period for which penalties are calculated;
• the procedure for calculating penalties in the current reporting period (base, rate, time unit of calculation);
• the amount of sanctions accrued for the current period.

In the column "Details of the agreement" the name of the counterparty (organization B) and the basis for settlements are indicated (lease agreement for non-residential premises dated February 26, 2002 N 15).

Sanctions to be received from the counterparty are recognized as non-operating income.

Therefore, in the column “Income / Expense Attribute”, “Income” is indicated.

In table 1 shows a fragment of the register for the reporting period March - May 2002.

In column 3 of table. 1 shows the period for which penalties are calculated. In the example under consideration, sanctions are accrued from the due date of payment - March 15, 2002. Since the rent was received on May 7, 2002, sanctions are accrued until May 31, 2002.

The counterparty's debt as of May 7, 2002 amounted to 535.70 rubles. (excluding VAT) - for three days of February and 5000 rubles. (excluding VAT) - for March. These amounts are formed by the value of column 4 “Base” of the table. 1.

We provide a calculation of the base or debt for rent.

1. We determine the amount of rent per month excluding VAT:

6000 rub. — (6000 rub. x 16.67%) = 5000 rub.

1. We determine the rent arrears for three days of February:

5000 rub. : 28 days x 3 days = 535.70 rub.

In the columns "Rate" and "Temporary unit of calculation" of table. 1 indicates the corresponding values ​​of the details from the contract. In the example under consideration, sanctions are charged at the rate of 1% for each day.

In the "Amount" column of the table. 1 shows the amount of sanctions accrued for the current period.

Register "Accounting for settlements of penalties" (see table.

2) is a report that is generated for a specific contract. In the reporting period, such registers are printed as the accrual of penalties for the accounting object ceases, and at the end of the tax period - for all unfinished calculations that require the payment of penalties.

table 2

Register of accounting for settlements of penalties

Taxpayer Organization A
An identification number taxpayer 7701028560
Details of the agreement Lease agreement for non-residential premises from
02/26/2002 N 15 with organization B
Start date for accrual of penalties: March 15, 2002
The date of termination of accrual of penalties is May 7, 2002

A.E. Voloshin

Belgorod region

A.V.Klimenko

Belgorod region

E. Bukach, expert, AKDI "Economy and Life"

Should an organization mandatory keep tax records to calculate income tax? What forms of tax accounting registers can an organization use? If there are no discrepancies between accounting and tax accounting, then can printouts of accounts from accounting programs be used as tax registers? What sanctions can be applied for the lack of tax accounting registers?

Taxpayers calculate the tax base based on the results of each reporting (tax) period based on tax accounting data (Article 313 of the Tax Code of the Russian Federation).

Tax accounting is a system for summarizing information to determine the tax base for a tax based on data from primary documents, grouped in accordance with the Tax Code of the Russian Federation.

On this basis, we come to the conclusion that maintaining tax records is an obligation, not a right of the taxpayer.

The tax accounting system is organized independently based on the principle of the sequence of transition from one tax period to another. The procedure for maintaining tax accounting is established in the accounting policy for tax purposes, which is approved by order of the manager. Tax and other authorities cannot establish mandatory forms of tax accounting documents.

Tax accounting data is confirmed by:

primary accounting documents (including accounting certificates);

analytical tax accounting registers;

calculation of the tax base.

Such a list is established in Art. 313 Tax Code of the Russian Federation. Based on this list, we can conclude that it is necessary to maintain tax accounting registers.

Tax accounting registers are analytical documents in which information necessary for calculating income tax is entered.

Based on this information, the tax base is calculated. This is stated in Art. 314 Tax Code of the Russian Federation.

Due to the fact that one approved form There are no tax accounting registers; the organization must develop it independently and indicate it in the accounting policy for profit tax purposes.

Tax accounting register forms must contain the following details:

register name;

period of compilation;

meters of transactions in kind (if possible) and in monetary terms;

name of business transactions;

signature (decryption of the signature) of the person responsible for compiling the specified details.

Article 313 of the Tax Code of the Russian Federation provides that if the accounting registers contain insufficient information to determine the tax base, the taxpayer has the right to independently enter additional details into the applicable accounting registers, thereby forming tax accounting registers, or maintain independent tax accounting registers.

Thus, if there are no discrepancies between accounting and tax accounting, then printouts of accounts from accounting programs can serve as tax accounting registers.

An organization can use the recommendations for compiling the specified tax accounting registers “Tax accounting system recommended by the Federal Tax Service of Russia for calculating profits in accordance with the norms of Chapter 25 of the Tax Code of the Russian Federation.”

Thus, the organization has the right to develop register forms independently. At the same time, she can use the recommendations of the Federal Tax Service of Russia on compiling tax registers. In addition, the organization has the right to use the data analytical accounting developed in accordance with accounting rules, provided that the information contains all necessary information to calculate income tax.

The Ministry of Finance of Russia came to a similar conclusion in letter dated 01.08.2007 No. 03-03-06/1/531.

Article 120 of the Tax Code of the Russian Federation provides for liability for gross violation of the rules for accounting for income and expenses and objects of taxation. A gross violation means, in particular, the absence of primary documents, invoices or accounting registers. Tax registers are not mentioned in this norm.

Thus, in our opinion, in the absence of tax accounting registers, Art. 120 of the Tax Code of the Russian Federation does not apply.

(hereinafter referred to as NP), that is, to calculate the tax base for NP for a certain period, you should collect information about all transactions carried out during this period, summarize all quantitative and monetary indicators according to primary documents and systematize this information depending on which section of the declaration they relate to. This system, with the correct separation of information, will form a system of tax registers for income tax (Article 313 of the Tax Code of the Russian Federation).

The taxpayer develops the tax accounting system (hereinafter referred to as TA) independently and reflects it in the TA accounting policy, regularly making additions to it in connection with changes in tax legislation.

Art. is directly devoted to NU registers. 314 Tax Code of the Russian Federation. It states that analytical registers of NU are collections of data that can be in any form convenient for the taxpayer: tables, certificates, other documents grouping information for a period, without posting information among accounting accounts. The system of these forms should reveal the procedure for forming the tax base for NP.

Requirements for tax registers

These forms must be approved in the appendices to the accounting policies. They are filled in continuously in chronological order. Can be in paper form, in electronic format, on separate information media, in special program. Specialists responsible for the correct maintenance of these registers must be appointed.

In analytical registers for income tax, developed independently, the following details must be present: name, period/date of compilation, transaction meters in physical (if possible) and monetary terms, name of the business operation and signature with a transcript of the employee responsible for compilation.

The organization should make every effort to protect against unauthorized interventions and corrections of NU registers.

An error found in the registry can be eliminated by correcting it. The correction must be confirmed by a justification (explanation of the reason) indicating the date and signature of the responsible person.

Some automated accounting programs, in particular “1C: Accounting”, form analytical registers at the time of accounting operations. But sometimes you have to create them manually or with partial automation.

To remove unnecessary questions when developing tax registers, tax authorities at the end of 2001 issued special recommendations with approximate forms of such registers. This is an unofficial document with a number and date, it is called “Tax accounting system recommended by the Ministry of Taxes of Russia for calculating profits in accordance with the norms of Chapter 25 of the Tax Code of the Russian Federation.” The above recommendations can be found in any legal reference system.

The NU system proposed in this document distinguishes 5 groups of registers:

1. Intermediate calculations.
2. Accounting for the condition of an accounting unit.
3. Accounting for business transactions.
4. Generating reporting data.
5. Accounting for targeted funds of non-profit organizations.

You can use the proposed forms of registers, you can develop your own, but the calculation of the tax base for a certain tax/reporting period should reveal the process of forming the final amounts:

• income from sales for this period of time;
• expenses related to these incomes;
• non-operating income;
• non-operating expenses;
• profits from sales and non-sales operations.

In order to create NU registers, you can use data from accounting registers: account turnover, cards, account analyses, etc. This is permitted by the Tax Code of the Russian Federation if tax and accounting are the same, i.e. there are no standardized or non-accounted expenses. You can conduct them in ordinary Excel tables or using software products.

We suggest looking at the difference between accounting and tax registers using examples.

Sample NU income register

Company N fills out an IR declaration for the six months. In the turnover formed during this period, the balance at the end of the period is Kt 90.1, i.e., revenue for the reporting period is 3,674,064 rubles, including VAT 20%, expenses related to sales (Dt 90.2) - 2,865,828, non-operating income (Kt 91.1) - 595,250, non-operating expenses (Dt 91.2) - 699,836 rubles.

The IR declaration is filled out without taking into account VAT, so let’s do a small calculation:

3,674,064 / 120 × 100 = 3,061,720 - this is the income for the six months excluding VAT, this is the amount that is shown in the income tax return.

After filling out sheet 02 of the report looks like this:

Don't know your rights?

Inspectors of the Federal Tax Service desk audit the received report was asked to be submitted to them for verification tax registers for the 2nd quarter.

The chief accountant checks whether the NU registers are filled out correctly according to balance sheet for the 2nd quarter.

Line 010 of the report (revenue including VAT) is checked against SALT account 90.1 - the amount of revenue for the period is indicated there.

Here's the flip:

The NU register for sales income was created by the chief accountant at the time of filling out the reports.

After repeating the calculations, Chief Accountant Company N was convinced of the correctness of the compiled taxes: all the details required by tax authorities are present in the registers and the amount of line 010 coincides with the results of calculations and the NU register.

Example of NU registers for non-operating expenses

It happens that some expenses cannot be accepted as NU, for example, the organization used standardized advertising expenses. In order to show an example of a tax register for income tax in this case, we will continue the previous example and check the correctness of the amount of non-operating expenses indicated in the same report on the IR of company N.

This requires account turnover 91.2 - for accounting for other expenses. In fact, we see that in the 2nd quarter some expenses not accepted for NU were incurred in the organization:

After this we can look at the NU register by non-operating expenses to check whether there are any errors in them, whether such non-acceptable expenses are counted in the amount shown on line 040 of sheet 02 of the NP declaration:

We made sure that the tax register is filled out correctly: there are no unnecessary expenses in NU; the period, name of the register, dates of acceptance of primary documents for accounting, content and amount of the transaction are indicated. The signature with the decoding of the person responsible for maintaining the register is also present.

Storage periods for tax registers

The tax authorities’ request for the submission of documents often contains a list of NU registers according to the number of completed declaration lines. The fine for each document not submitted is 200 rubles. (Article 126 of the Tax Code of the Russian Federation). They also have the right to apply Art. 120 of the Tax Code of the Russian Federation for a gross violation of the rules of the NU.

Expenses can be applied to reduce income only if they are justified and primary documents are available for confirmation (clause 1 of Article 252 of the Tax Code of the Russian Federation).

Accordingly, within 4 years (3 years possible on-site inspection + this year) it is necessary to ensure the safety of documents showing the receipt of income, expenses and payment of taxes (subclause 6, clause 1, article 23 of the Tax Code of the Russian Federation).

The Ministry of Finance recalled that given period begins at the end of the period in which this document was last used when drawing up tax reporting(letter dated July 19, 2017 No. 03-07-11/45829).

Thus, documents confirming the amount of loss, in the event of its transfer in order to reduce the tax base over several subsequent years (clause 4 of Article 283 of the Tax Code of the Russian Federation), are stored after completion of the transfer of this loss for 4 years (letter of the Ministry of Finance of the Russian Federation dated May 25 .2012 No. 03-03-06/1/278).

Documents confirming formation initial cost of a depreciable asset, begin to count their 4-year shelf life only after depreciation is completed (letter of the Ministry of Finance dated February 12, 2016 No. 03-03-06/1/7604).

It is clear that the corresponding NU registers are stored according to the same rules.

Every taxpayer must have tax registers for NP, since the Federal Tax Service has the right to request them during its regular checks of the reporting of any company for its whiteness and transparency.

It is important to understand what NU registers are and how to fill them out correctly so as not to expose your company to unwanted fines for unsubmitted documents or flagrant violation of NU rules.

The article provides examples of tax registers for income tax that will help fulfill the requirements of tax authorities for their registration.

All organizations working for common system taxation, must maintain tax accounting for income tax in analytical tax accounting registers, the forms of which are developed by the taxpayer independently and must be included in the appendices to the accounting policy for tax accounting.

The developers of the 1C:Accounting program have already included them in the configuration and today I will tell you where to find them and how to use them to decipher the data in the income tax return.
So, we fill out the income tax return in the program and move on to sheet 02 - tax calculation.

In our article D income tax return - how to fill it out in 1C: Enterprise Accounting 8, we considered the issue of comparing the declaration indicators with the data in the balance sheet, now we will decipher these same indicators using tax registers. You can find them in the section Reports:

All registers are divided into four blocks. For us, the main one will be the first one – Registers for generating reporting data.

you need to use the register

In this case, the data will be grouped by type of value: purchased goods and goods of own production, which will allow you to analyze the data on lines 011 and 012 of the declaration. In this case, you can open any implementation document directly from the register by double-clicking with the left mouse button on the desired document.

In the same application, line 100 – Non-operating income can be decrypted using the register of the same name 1.03:

Similarly, you can decipher the data in Appendix 02 to sheet 02 of the income tax return, which reflects various expenses of our organization.

To analyze direct expenses, you need to use register 1.04

For decryption indirect costs Let's use register 1.06. By simultaneously selecting two cells with the type of expenses Taxes and fees and Insurance premiums we will receive the amount that is reflected in line 041 of Appendix 3 of sheet 02 of the declaration:

I don’t think it’s worth considering all the registers. The main thing is that you understand where to find them and how to use them. I would also like to add that registers printed from the 1C: Accounting 8 program are often sufficient to respond to regulatory authorities to their request to decipher income tax return indicators.
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Recently, inspectors during inspections Special attention pay attention to tax registers maintained by the organization. The reason for their interest is very simple - the legislator has established very high fines for violations related to registers, and such violations are easy to detect and prove. But as often happens, inspectors try to impose fines not only for those violations that are provided for in the Tax Code. Let's figure out how to organize work with tax registers so as not to “get fined.”

What is a tax register

Let's start with the basic concepts associated with tax registers. Here we must remember that registers are an element of tax accounting, which only organizations that are payers of income tax, as well as tax agents are required to maintain. Moreover, regarding personal income tax, everything is quite clear and inspectors do not make unnecessary demands. After all, if an organization or an entrepreneur does not have employees, then there is nothing to ask of them as tax agents for personal income tax. But in terms of income tax, everything is far from so clear.

Unfortunately, the Tax Code does not clearly state that tax registers are required to be maintained exclusively by income tax payers. This allows tax authorities to demand registers from those taxpayers who do not pay. In this case, the inspectors refer to subparagraph 3 of paragraph 1 of Article 23 of the Tax Code, which requires all taxpayers to keep records of income, expenses and taxable items. And, they say, this norm does not say a word that we are talking only about income tax.

However, it is quite easy to “fight off” such demands. You just need to draw the attention of overzealous inspectors to the fact that the mentioned subparagraph of Article 23 of the Tax Code of the Russian Federation states: taxpayers must keep records if such an obligation is provided for by the legislation on taxes and fees. So, the obligation to conduct, in addition to Article 230, dedicated to personal income tax, is provided only in Articles 313 and 314 of the Tax Code. And these articles relate to income tax and nothing else! The Ministry of Finance also confirms these conclusions - in letter dated 08/01/07 No. 03-03-06/1/531 it is clearly stated that organizations are required to keep tax records to calculate corporate income tax. So if your organization is not a payer of income tax (that is, it is located on the simplified tax system, unified agricultural tax or UTII), or if you are an entrepreneur, then questions of tax registers in terms not related to personal income tax employees, you shouldn't worry at all.

What does a tax register look like?

For those organizations that pay income tax, the question is relevant: what should tax registers look like? (Example examples of tax accounting registers can be viewed and). Studying the Tax Code will not answer this question. In it, legislators defined only general points, leaving organizations to decide for themselves which tax registers to open and how to register them.

But these general rules necessary to know. Therefore, let's look at them in a little more detail. So, according to Article 314 of the Tax Code of the Russian Federation, tax registers are consolidated (for reporting or taxable period) forms of systematization of tax accounting data, grouped in accordance with the requirements of Chapter 25 of the Tax Code of the Russian Federation, without distribution among accounting accounts.

Establishes the Tax Code and the mandatory details that the tax register must contain. According to Article 313 of the Code, each register must contain the name, period or date of compilation, name business transaction and its measures in monetary and, if possible, in kind. Finally, the register must be signed by the responsible person and contain a transcript of his signature.

It is easy to see that these requirements coincide with the requirements for accounting primary documents. This means there is a great temptation to use existing ones. accounting documents as tax registers. The Tax Code does not prohibit this. Moreover, the option of using accounting registers as tax registers is directly provided for in Article 313 of the Tax Code of the Russian Federation, with the only caveat that if some information in the accounting registers is not enough, then they must be supplemented and the result will be a tax accounting register.

And for those organizations whose accountants still experience difficulties in creating tax registers, tax authorities have issued special recommendations containing sample forms such registers*.
We also note that technically registers can be maintained both on paper and electronically, printing them out at the request of the inspection.

How many lines in the declaration - how many registers?

Having dealt with the main points regarding the status and essence of tax registers, let's talk about responsibility. Legally, a fine directly related to tax registers is established in only one article of the Tax Code. It's about about Article 120 of the Tax Code of the Russian Federation as amended by last year’s Federal Law No. 229-FZ, which equated tax accounting registers to accounting registers. Now the absence in the organization of both those and others is recognized as a gross violation of the rules for accounting for income, expenses and objects of taxation. For this, the organization faces a fine of 10 to 40 thousand rubles, depending on the duration of the violation and its impact on the size of the tax base (if the lack of a register resulted in its underestimation, the fine is higher).

However, in practice, inspectors try to fine organizations not only for the complete absence of registers. For example, the following situation is common: during an inspection, inspectors ask the taxpayer for tax accounting registers. At the same time, the list of such registers, as a rule, is formed by the inspectors themselves, based on the lines of the declaration. And accordingly, for each document not submitted, a fine is imposed under Article 126 of the Tax Code of the Russian Federation in the amount of 200 rubles. And if the taxpayer expresses disagreement, they also threaten to apply Article 120 of the Tax Code of the Russian Federation, that is, to fine him for a gross violation of tax accounting rules.

But as we have already found out, the Tax Code does not contain a requirement that registers must be built according to the lines of the declaration. Or, simply put, the Tax Code of the Russian Federation does not require that each line of the declaration be justified by the corresponding register. Accordingly, such a requirement from inspectors is illegal. The organization has the right to decide for itself which registers to create separately as tax accounting registers, where it will use accounting registers, and where it will supplement these registers with the necessary tax data (Article 313 of the Tax Code of the Russian Federation). So inspectors can only ask for those registers that justify the data in the declaration. And it is not at all necessary that the number of these registers will coincide with the number of declaration lines.

The courts also confirm this conclusion. In particular, the Federal Antimonopoly Service of the Volga District, in its resolution dated July 14, 2009 No. A65-27027/2007, indicated that analytical accounting maintained by the taxpayer is needed to summarize information when determining the tax base. At the same time, the analytical register of tax accounting can characterize any element of the tax base at the choice of the taxpayer.

So, a taxpayer can be held accountable only for failure to submit those registers that he really must maintain in accordance with his accounting policy. If the inspection requires those registers that the taxpayer does not maintain and did not intend to maintain, then there can be no talk of any liability (Resolution of the Federal Antimonopoly Service of the North-Western District dated October 10, 2005 No. A42-7611/04-15).

Prepare your accounting policies more carefully

Since we have already touched upon the issue of securing the registers used in the accounting policy, let’s dwell on this in more detail. Let us say right away that the Tax Code does not establish any sanctions for the fact that an organization uses registers not mentioned in the accounting policy. Likewise, there are no penalties for the fact that the accounting policy does not indicate at all which registers the organization uses and which it does not.

However, we would not advise neglecting to consolidate the list of tax accounting registers in the accounting policy. After all, this can help the taxpayer himself in the event of a conflict with the tax authorities. Thus, in the case described above, the court prohibited the request from the organization of those registers that, according to its accounting policy, should not be maintained.

Note that this is not the only case. For example, Federal arbitration court another district - Povolzhsky, considering a similar case, indicated that the taxpayer, in accordance with Articles 313 and 314 of the Tax Code of the Russian Federation, organizes it independently, reflecting it in the accounting policy. That's why tax authorities They can neither establish mandatory forms of tax accounting documents for the taxpayer, nor require those tax accounting documents that are not provided for by the Tax Code of the Russian Federation or the accounting policy of the organization itself (Resolution dated June 1, 2006 No. A57-17061/05-26).

So accounting policy is a fairly powerful weapon in a dispute with inspectors over the issue of which tax accounting registers an organization should have and which should not. True, like any weapon, it also has “recoil”. If you have already fixed the register in the accounting policy, then please ensure that it is actually maintained. Otherwise - a fine. And completely legal.

Incomplete registers

Another common “nit-picking” of inspectors is the filling of lines in the registers themselves. This happens especially often if the taxpayer has decided to use the register forms recommended by the tax service, which we mentioned earlier. So, if inspectors find “empty” lines, they immediately declare the register invalid, since it does not ensure correct accounting. If there is no register, please pay a fine.

However, even here the study judicial practice suggests that there is no need to rush to pay fines. As we remember, the Tax Code contains a very limited list of mandatory tax register details. Accordingly, if these details are available, then failure to fill in any other data cannot be considered a violation. After all, registers are needed for the correct formation of the tax base. Therefore, the taxpayer can decide for himself which lines in which of the registers he needs to fill in to achieve specified purpose(see, for example, the already mentioned resolution of the Federal Antimonopoly Service of the Volga District dated July 14, 2009 No. A65-27027/2007).

*These recommendations are called “Tax accounting system recommended by the Ministry of Taxes of Russia for calculating profits in accordance with the norms of Chapter 25 of the Tax Code of the Russian Federation” and are not official document with date and number. But they are quite easy to find in any legal reference system.