Receipt type code. Receipt type code subsidy

The list of income codes for 2-personal income tax has changed in 2018: new personal income tax codes have appeared that will need to be applied from January 1, 2018. So, in particular, updated codes will need to be indicated when generating 2-NDFL certificates for 2017. Let's analyze what to look for in order to correctly fill out income statements.

Changes and innovations

In each 2-NDFL certificate, income and deduction codes must be affixed. This is required by paragraph 1 of Art. 230 of the Tax Code of the Russian Federation. In this matter, tax agents are obliged to rely on the order tax service Russia dated September 10, 2015 No. ММВ-7-11/387. Its Appendix No. 1 contains income codes, and Appendix No. 2 contains codes for the types of deductions.

The composition of the tax codes is periodically reviewed and supplemented with new codes. So, for example, last year the Federal Tax Service already made changes to the codes (order dated 11/22/2016 No. ММВ-7-11/). Codes were added to the list: 2002 - for bonuses that are included in wages; 2003 - for unearned bonuses from profits and earmarked funds. In addition, child deduction codes have been changed. Cm. " ".

This time, the amendments were made by the order of the Federal Tax Service of October 24, 2017 No. ММВ-7-11/820. It was officially published on December 21, 2017. Given this date, the amendments are effective from January 1, 2018. Therefore, income codes in 2-NDFL for 2017 must be affixed taking into account all changes and new income codes.

The commented Order of the Federal Tax Service adds new income codes for the formation of 2-NDFL certificates in 2018. Here is a table with new codes.

Table of new income codes with decoding since 2018

Such additions were required in order for the accountant to know how much the income of employees consists of. Previously, such payments were encoded in 2-NDFL certificates under a single code 4800 “Other income”. Since 2018, there have been more codes - they have become more accurate.

All income codes for 2018

Summarizing the above, the following is a table with a breakdown of income codes that may appear in income statements in 2018. It combines new and old codes. Use this table when generating 2-NDFL certificates.

Submission of certificates 2-NDFL for 2017: a new form and new codes

It is necessary to submit certificates of 2-NDFL for 2017 to the inspection no later than April 2, 2018. But employees can also ask for a document at any time. The document must be filled out separately for each employee, coding all income and deductions in them with the appropriate codes. Apply the new codes from January 1, 2018. In 2017, new codes cannot be applied.

If it is impossible to withhold from the taxpayer during 2017 personal income tax the agent must submit to his tax office, as well as to transfer the 2-NDFL certificates to the individual himself no later than 03/01/2018, indicating the sign “2” in the certificates (clause 5 of article 226 of the Tax Code of the Russian Federation). At the same time, the submission of a certificate with the sign “2” does not relieve the tax agent from the obligation to submit a certificate of 2-NDFL for the same persons and with the code “1”. And this will need to be done within the general time frame - no later than 04/02/2018.

Recall that the current form of the 2-NDFL certificate was approved by order of the Federal Tax Service of October 30, 2015 No. ММВ-7-11/485. However, a new form of certificate 2-NDFL has been prepared, which must be used when submitting certificates for 2017 to the IFTS. The old form won't work format-logical control or will not be accepted by the inspector. Download the new form 2-NDFL in 2018.

The need to change the 2-NDFL certificate and the procedure for filling it out, as follows from the explanations to the project, is due to the fact that the “old” form of the certificate did not allow the submission of information about the income of individuals for a tax agent by his legal successors. The following are the main changes in the new form 2-NDFL for 2018:

• in section 1 “Data on the tax agent” of the certificate, a new field “Form of reorganization (liquidation)” will appear, where the corresponding code (from 0 to 6) will be indicated, as well as the field “TIN / KPP of the reorganized organization”.
• amendments to the procedure for filling out the form provide that the legal successor of the tax agent indicates the OKTMO code at the location of the reorganized organization or a separate subdivision of the reorganized organization;
• if the Certificate is submitted by the legal successor of the reorganized organization, the name of the reorganized organization or a separate subdivision of the reorganized organization shall be indicated in the "Tax agent" field;
• from section 2 "Data on individual– recipient of income” fields related to the address of the place of residence are excluded;
• in section 4 of the certificate 2-personal income tax from the composition tax deductions investment is excluded.

You can complete the declaration either on paper or electronically. Those companies whose average number of employees for the previous taxable period exceeds 100 persons are required to report only electronically.

The ESHN declaration now consists of a title page, three sections and one subsection. Unlike the previous form, new declaration section 3 has been added, which is called “Report on the intended use of property (including funds), works, services received as part of charitable activities, earmarked receipts, target financing". If your company has not received earmarked revenue, this section is not required.

There are minor changes in all sections. So, new fields appeared where you need to specify the TIN and KPP of the reorganized legal entities. In section 1, instead of the OKATO code, OKTMO is now entered.

Because, neither title page, neither the first two sections have undergone major changes, let's dwell on how to fill out the new, third section of the Declaration on the Unified Agricultural Tax.

How to fill out section 3 of the declaration for the ESHN for 2014

This section is filled out only by those companies that received earmarked funding, earmarked receipts and other funds during the year. If an autonomous institution has received cash in the form of subsidies, such information does not need to be included in the declaration.

Count 1. Here you need to put down the code of the type of receipts. The codes themselves and their meaning can be found in Appendix 5 to Order No. ММВ-7-3/ [email protected]).

This is what the code table looks like:

Count 2. Here you need to enter the date of receipt of funds to the accounts or cash desk of the organization or the date the organization received property, work, services that have a period of use.

Count 3. Here you need to enter the cost of property, work, services or the amount of cash at the end of the reporting period.

Column 4. Here enters the amount of funds used for its intended purpose during due date.

Column 5. In this column, indicate the period for using the funds received during the year for targeted financing. This column in the declaration is located in the second column. At the top of the table, you will see the numbers 2/5. This means that column 2 is the top line, and column 5 is immediately below it, the line below.

Column 6. Here, enter the amount of the value of funds that have not yet expired. Column 6 is located on the line below column 3. See the numbers 3/6 at the top of the table. This means that there are two columns in the column. The third is higher, the sixth is lower.

Column 7. Enter here the amount of the value of funds used for other purposes or not used within the prescribed period. Column 7 is located in the fourth column of the table, the line below column 4.

In the line "Total for the report" write the totals for each column separately: 3, 4, 6, 7.

LLC "Zeus" June 12, 2014 received a grant in the amount of 8 million rubles for the purchase of high-tech equipment for research. The grant term is November 10, 2014. During the established period, the company spent only 4 million rubles.

Here is how the accountant of Zeus LLC will fill out section 3 (a fragment of section 3 is given)

Professional press for accountants

For those who cannot deny themselves the pleasure of leafing through a fresh magazine, reading quality-written articles checked by experts.

Order of the Federal Tax Service of Russia dated July 28, 2014 No. ММВ-7-3/ [email protected] a new tax declaration for the UAT was approved (hereinafter referred to as the Declaration). Starting with reporting for 2014, companies paying UAT must report on new form.

Count 1.

Count 2.

Count 3.

Column 4.

Column 5

Column 6.

Column 7

In the line "Total for the report"

EXAMPLE LLC "Zeus" June 12, 2014 received a grant in the amount of 8 million rubles for the purchase of high-tech equipment for research. The grant term is November 10, 2014. During the established period, the company spent only 4 million rubles. Here is how the accountant of Zeus LLC will fill out section 3 (a fragment of section 3 is given)

2014 Unified Agricultural Tax Declaration Form

download in xls format >>

Professional press for accountants

For those who cannot deny themselves the pleasure of leafing through a fresh magazine, reading quality-written articles checked by experts. Select journal >>

If you have a question - ask it here >>

Hello,

According to the Instructions on how to use budget classification of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n, as amended by Order No. 190n of the Ministry of Finance of Russia dated December 1, 2015, from 2016 the income of state (municipal) institutions from receipts of subsidies for financial support for the fulfillment of the state (municipal) task by them is reflected in article 130 "Income from the provision of paid services (works)" KOSGU.

from 01/01/2016, subsidies are carried out on account 205.31 (130), this applies to KFO = 4, but what if the subsidies come for other purposes KFO = 5.

Which article should be attributed to 130 (205.31) or 180 (205.81)??? There is nothing in the instructions about KFO \u003d 5.

Journal "Autonomous Institutions: Accounting and Taxation" No. 4/2016

According to the updated Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated 01.07.2013 No. 65n (hereinafter referred to as Instructions No. 65n), since 2016, income in the form of a subsidy for the implementation of the state (municipal) task is reflected under the income code 130 “Income from provision of paid services" KOSGU instead of the previously used code 180 "Other income". Given these innovations, the order will also change. accounting specified income. We will discuss these and other changes in accounting for state (municipal) task subsidies in the article.

Autonomous institutions carry out the organization and maintenance of accounting in accordance with instructions No. 157n and 183n. By order of the Ministry of Finance of the Russian Federation dated December 31, 2015 No. 228n, amendments were made to Instruction No. 183n, which must be applied when forming accounting objects as of 01.01.2016. These changes, in particular, take into account the new budget classification codes that have been in force since 2016 in relation to income in the form of a subsidy provided to fulfill the state (municipal) task (hereinafter referred to as the state task subsidy).

According to the updated provisions of Instruction No. 183n, account 4 205 30 000 “Calculations on income from the provision of paid services, works” is used to reflect the calculations for the receipt and accrual of subsidies for the state task (instead of the previously used account 4 205 80 000 “Calculations on other income”).

Transfer of debit balances formed at the beginning of the year from subsidy receipts

Taking into account the application of the new account for settlements on subsidies for the state task, it is first necessary to analyze the balances previously formed according to such calculations as of 01/01/2016. In the presence of debit balances formed in 2015 on account 4,205,80,000, they must be transferred to account 4,205,30,000.

It should be noted that the debit balances on account 4,205,80,000 as of 01/01/2016 could have been formed as a result of the so-called underfunding of the subsidy for the state task (that is, in a situation where, upon fiscal year for which the state task is established, the subsidy for the financial support of its implementation has not been transferred in full, provided for by the agreement on the provision of this subsidy). In such a case, the autonomous institution - the recipient of the subsidy on account 4,205,80,000 reflects the founder's receivables for the amount of the lost subsidy (Letter of the Ministry of Finance of the Russian Federation dated April 28, 2015 No. 02-05-10 / 24457).

The obligation to transfer debit balances from account 4,205,80,000 to account 4,205,30,000 is stated in the Letter of the Ministry of Finance of the Russian Federation of March 14, 2014 No. .2016". The order of this transfer is also stated there. It is noted that the transfer of balances is made in the interreporting period on the basis of an accounting statement (f. 0504833). In addition, examples of registration of such certificates for the transfer of balances are attached to the letter. In particular, from example 4, attached to the said letter, it can be seen that the transfer of balances from the calculations for subsidies for the state task is carried out by the following accounting entry:

• Debit account 4 205 30 000 "Calculations on income from the provision of paid services, works"
• Credit of account 4 205 80 000 "Calculations on other income"

It should also be taken into account that when forming the first 17 digits for the account number 4,205,30,000, autonomous institutions must indicate code 130 in the 15th - 17th digits, reflecting the analytical group of the budget revenue subtype and corresponding to income in the form of a subsidy for the state task.

Receipt of a subsidy for the state task

By virtue of clause 44 of Regulation No. 640, the provision of a subsidy to an autonomous institution during the financial year is carried out on the basis of an agreement on the procedure and conditions for granting a subsidy concluded by this institution with its founder. Such an agreement determines, in particular, the volume and frequency of transferring the subsidy for the state task during the financial year.

The subsidy is transferred in accordance with the schedule contained in the agreement, but at least once a quarter in an amount not exceeding (clause 45 of Regulation No. 640):

Transfer of the subsidy in December current year is carried out no later than two working days from the date of submission by the autonomous institution of a preliminary report on the execution of the state task for the corresponding financial year (clause 46 of Regulation No. 640).

In order to receive a subsidy for a state task, autonomous institutions can open a personal account with a territorial OFC (a financial authority of a constituent entity of the Russian Federation ( municipality)) or an account in credit institution(Section 43 of Regulation No. 640, Art. 2 of the Law on Autonomous Institutions).

According to new edition paragraphs 72, 77 of Instruction No. 183n, transactions for the receipt of a subsidy provided for the performance of a state (municipal) assignment will be reflected in the following accounting entries:

• receipt of a subsidy for a state task to the personal account of an autonomous institution opened with a territorial OFK (financial body of a subject of the Russian Federation (municipal formation) in the manner established by the legislation of the Russian Federation for making payments in order to fulfill the state (municipal) task:

• Debit account 4 201 11 000 "Cash funds of the institution on personal accounts in the treasury body"
• Credit of account 4 205 30 000 "Calculations on income from the provision of paid services, works"

• receipt of a subsidy for a state assignment to an account opened with a credit institution:

• Debit account 4,201 21,000 “Institutional funds on accounts with a credit institution”
• Credit of account 4 205 30 000 "Calculations on income from the provision of paid works, services"

At the same time, the amount of receipts in the form of a subsidy for the state task is taken into account on the off-balance account 17 “Receipts of funds to the accounts of the institution” with the indication of code 130 “Income from the provision of paid work, services” of KOSGU (paragraph 365 of Instruction No. 157n).

Calculation of subsidies for the state task

It was noted above that the provision of a subsidy to an autonomous institution is carried out in accordance with an agreement on the procedure and conditions for obtaining such a subsidy, concluded by the institution with the founder. Therefore, this agreement is the basis for the accrual of income in the form of a subsidy in accounting. A similar position is stated in the letters of the Ministry of Finance of the Russian Federation dated September 18, 2012 No. 02-06-07 / 3798, dated April 5, 2013 No. 02-06-07 / 11164.

At the same time, the question arises: to what extent is the subsidy for the state task to be calculated?

Proceeding from clause 197 of Instruction No. 157n, the accrual of settlements on the amounts of income is carried out in the amount of agreements (contracts) concluded. The agreement on the provision of a subsidy for the state task provides for the total (annual) amount of the subsidy provided, broken down into quarterly amounts, within which the subsidy is transferred to the institution during the year. Thus, on the basis of this agreement, the institution can accrue income in the form of a subsidy both in full and in the amount of quarterly amounts.

At the same time, by virtue of clause 178 of Instruction No. 183n, the accrual of income in the amount of subsidies received for the performance of a state task is reflected on the basis of an accounting statement (f. 0504833) (report on subsidies). In this case, we mean a report on the implementation of the state task, submitted by the institution to the founder with the frequency established in the state task itself. Therefore, based on paragraph 178 of Instruction No. 183n, income in the form of a subsidy for a state task must be accrued in accounting in the amount approved by the report on the completion of such a task.

Since at present the legislation does not clearly establish at what point and to what extent it is necessary to accrue the subsidy for the state task in accounting, the institution needs to fix the procedure for accruing income in the form of such a subsidy in the accounting policy.

With regard to the accounting entries used to reflect the operations for the accrual of a subsidy provided for the implementation of the state (municipal) task, we note the following. Updating the wording of clauses 96, 178 of Instruction No. 183n, the legislators forgot to correct the correspondence of the accounts to reflect the accrual of income in the form of subsidies for the state task. In these paragraphs, the old entries for reflecting the indicated incomes are retained (that is, using Article 180 of KOSGU). Since these accounting records contradict the current Instructions No. 65n, according to the author, they should not be guided by.

Taking into account the above new accounting entries for the receipt of a subsidy for a state task, according to the author, in 2016 the accrual of such a subsidy should be reflected in the following correspondence of accounts:

• Debit account 4 205 30 000 "Calculations on income from the provision of paid work, services"
• Account credit 4,401 10,130 “Income from the provision of paid services”

Despite the fact that the contradiction that arose in Instruction No. 183n between the entries for the receipt and accrual of a subsidy for a state task is obvious, we still recommend fixing the entries presented by the author for accruing the named subsidy in the accounting policy.

Reducing revenue in the form of a subsidy for the cost of services

Another important innovation related to accounting for a subsidy for a state task is the addition to paragraph 67 of Instruction No. 183n of an entry for attributing the actual cost of work performed, services rendered as part of the execution of a state (municipal) task by an autonomous institution to reduce financial result current financial year:

• Debit account 4 401 10 130 "Income from the provision of paid services"
• Account credit 4 109 60 000 “Cost finished products, works, services"

The fact is that before the introduction of the above posting, the provisions of Instruction No. 183n provided for the attribution of the generated cost of services (works) rendered both to a decrease in income and an increase in expenses. In this regard, many questions arose about the write-off of the generated cost within the framework of the state task. The added entry made it clear, and now all costs (expenses) that form the cost of services provided under the state task must be written off as a decrease in income in the form of a subsidy provided for the implementation of this task.

The cost of services provided under the state order includes:

• direct costs directly related to the provision of services (for example, labor costs and accruals on wages in respect of personnel directly involved in the provision of services, the cost of acquiring inventories necessary for the provision of services);
• overhead costs included in the cost of the service after distribution among several services provided within the framework of the state task (for example, labor costs (accruals for wages) of administrative and managerial personnel);
• general business costs included in the cost of the service after distribution.

List of direct costs, as well as types of invoices and general business expenses included in the cost of services and the procedure for their distribution are established in the accounting policy of the institution (clause 134 of Instruction No. 157n).

Costs that do not form the cost of services provided within the framework of the state task, but the source of financing of which is also a subsidy provided for the implementation of the state task, should be attributed to an increase in expenses (to account 4,401 20,200 “Expenses of an economic entity”). The named expenses include (clause 181 of Instruction No. 183n):

• expenses for the maintenance of immovable and especially valuable movable property of the institution;
• general business expenses not allocated to the cost of services;
• other expenses that do not form the cost of services (for example, expenses for the implementation of social payments and benefits, for the payment of taxes).

On January 11, 2015, between the founder and the autonomous institution subordinate to him, an agreement was concluded on the provision of a subsidy for the implementation of the state task for 2016 in the amount of 4,000,000 rubles. According to the payment schedule, the subsidy is provided to the institution on a quarterly basis in the amount of 1/4 of the total amount. The subsidy is transferred to the personal account of the institution opened in the territorial OFC, no later than the 13th day of the first month of the quarter.

In the first quarter of 2016, a subsidy in the amount of 1,000,000 rubles. received on the personal account on 01/12/2016.

According to the accounting policy adopted by the institution, income in the form of a subsidy for a state task is accrued in accounting in full annual volume on the basis of an agreement concluded on the first business day of the current financial year (that is, 01/11/2016). Analytical accounting of such income on off-balance account 17 is carried out according to code 134 of KOSGU.

For the 1st quarter of 2016, the following expenses were incurred at the expense of a subsidy for the state task:

1) costs attributed to the cost of the service provided within the framework of the state task:

• direct expenses for remuneration of personnel directly involved in the provision of services in the amount of 500,000 rubles;
• the cost of other inventories used to provide the service is 70,000 rubles;
• overhead costs for the remuneration of administrative and managerial personnel (after distribution) - 230,000 rubles;

2) the costs of maintaining real estate, including:

• expenses for utility bills in the amount of 150,000 rubles;
• payment costs repair work- 50,000 rubles.

In the accounting of an autonomous institution, these operations will be reflected as follows:

Innovations in accounting for state assignment subsidies are primarily related to the procedure for applying the new KOSGU income type code - 130 - instead of code 180. Taking into account the foregoing, since 2016, income in the form of government assignment subsidies is reflected using the following accounts:

• 4,205 30,000 "Calculations on income from the provision of paid works, services";
• 4,401 10,130 "Income from the provision of paid services."

Thus, autonomous institutions need to bring into line with these accounts not only the turnovers generated in 2016, but also the balances formed earlier as of 01/01/2016.

Based on these innovations, Instruction No. 183n updated the accounting entries for income in the form of subsidies for the state task, the reduction of such income by the amount of the actual cost of services provided under the state task. You can analyze the procedure for applying the new account correspondence based on the example presented in the article.

The author notes the shortcomings of the new edition of Instruction No. 183n, which, apparently, the legislators forgot to correct. In particular, the old entries for the calculation of subsidies for state assignments have been retained. Until the appropriate corrections are made, the use of new accounts to reflect the accrual of a subsidy for a state task is recommended to be fixed in the accounting policy.

Registered with the Ministry of Justice of the Russian Federation on March 10, 2016. Registration number 41373.

Regulations on the formation of the state task for the provision public services(performance of work) in relation to federal government agencies and financial support for the implementation of the state task, approved. Decree of the Government of the Russian Federation of June 26, 2015 No. 640.

Federal Law No. 174-FZ of November 3, 2006 “On Autonomous Institutions”.

Subsidies for the implementation of the state task

(as amended and supplemented, effective from 01/01/2018) regarding federal budget or autonomous institutions, with a federal budgetary or autonomous institution in accordance with the standard form approved by the Ministry of Finance of the Russian Federation (hereinafter referred to as the agreement). The agreement defines the rights, duties and responsibilities of the parties, including the amount and frequency of transfer of the subsidy during the financial year.

(as amended on 06/04/2018) 1. In the budgets budget system The Russian Federation provides subsidies to budgetary and autonomous institutions for financial support for the fulfillment by them of the state (municipal) task, calculated taking into account the standard costs for the provision of state (municipal) services by them to individuals and (or) legal entities and the standard costs for the maintenance of state (municipal) property.

Subsidy for the implementation of the state task

The calculation itself does not cause any particular difficulties. Difficulties arise when accounting for expenses for each individual source of funds. Cost accounting for the execution of the PP is a rather laborious process if several services are provided. Separate accounting of expenditures for each direction will significantly simplify the preparation of reports on the implementation of the PP and PPCD.

Subsidies for financial support for the implementation of the state task are calculated as the product of the price of the service and the number of users. Subsidizing the state task may be the only source of funding for the PP, or may be part of it. For example, paying parental fees for Kindergarten is part of the public service fee.

Client Login

The deadline for the return of balances is usually specified in the assignment grant agreement, so autonomous institutions need to focus on this document and the date set in it. We note that now we should be guided by the previous agreement concluded regarding the assignment for 2017.

In practice, the return period can be very different: April 15, April 1, March 1, and even February 1 ... In some cases, the term is not indicated at all in the agreement, although the condition itself is prescribed for the return of the balance of the subsidy if the target indicators are not reached. For example, in the standard form of the agreement established by Decree of the Government of the Moscow Region dated October 18, 2016 No. 758/38, there are no references to the fact that the agreement with a subordinate institution must indicate a specific date for the return of balances. But in the standard form approved for federal ACs and BUs by Order of the Ministry of Finance of the Russian Federation of October 31, 2016 No. 198n, there is an indication of the need to set the date, month and year following the year of the subsidy as the return period.

Methodological explanations on the balance of subsidies for the performance of state tasks (Lovidova A

At the same time, in accordance with the Comments (comprehensive recommendations) on issues related to the implementation of the provisions of the Federal Law N 83-FZ (for executive authorities of the constituent entities of the Russian Federation and local governments), brought by the Letter of the Ministry of Finance of Russia of October 22, 2013 N 12-08 -06/44036, (hereinafter referred to as the Comprehensive Recommendations), when using the balance of the state assignment subsidy in the next year, the institution must comply with the following conditions:

When determining the direction of using the remnants of the subsidy for the fulfillment of the state task, one should proceed from the needs of the institution, taking into account that its main task is to fulfill the state (municipal) task in a given volume in accordance with the standard (if any) and with proper quality (if the indicators quality set).

Financing institutions: subsidies for the implementation of the state task

The activities of a cultural institution are financed by allocating budgetary appropriations to the enterprise from the funds of the relevant budget of the Russian Federation on the basis of a special estimate. This is stated in paragraph 2 of article 161 Budget Code RF. At the same time, the basic principles of financing cultural institutions must be observed. The most important of them are the provision of a regime of savings in spending funds, as well as strict observance of their intended use.

At the end of the year, part of the money will have to be returned to the budget if the institution does not complete the task in full. The amount of the refund will be determined by the founder according to the final report on the state task. Return the money from the rest of the subsidy for the state task. If these funds are not enough, use money from paid activities. Do not use earmarked subsidies and subsidies for capital investments.

Accrual, receipt and return of subsidies for the state task: we reflect in the accounting

• 25% annual subsidy during the first quarter;
• 50% (up to 65% - in terms of subsidies provided for the provision of public services (performance of works), the process of provision (performance) of which requires uneven financial support during the financial year) of the annual amount of the subsidy during the first half of the year));
• 75% of the annual subsidy for nine months.

According to Instructions No. 65n, since 2016 (including when forming balances as of 01/01/2016), income in the form of subsidies provided to institutions for the implementation of the state (municipal) task is reflected under article 130 “Income from the provision of paid services (works)” of KOSGU. Recall that article 180 “Other income” of KOSGU was previously used. Based on this, taking into account the fact that, depending on the applied KOSGU code, one or another analytical accounting account is used, since 2016, the following new analytical accounts have been used to reflect the accrual and receipt of subsidies for the state task:

Posting the return of the subsidy for the performance of the state task

Here I would also like to draw the attention of readers to the phrase contained in the Letter of the Ministry of Finance of the Russian Federation dated. Thus, in fact, the Ministry of Finance allows two options for reflecting the accrual of income amounts within the framework of subsidies received by the institution. There is no such confusion in relation to targeted subsidies, since the income from such subsidies is accrued after the report on the expenditure of the amounts of the targeted subsidy is drawn up and approved. Reflection of subsidies allocated to an institution as deferred income is made when an agreement on the provision of a subsidy is concluded at the end of the financial year for the next year, for example, an agreement on the provision of a subsidy for the fulfillment of the task of the founder for a year is concluded between the institution and the executive authority that performs the functions of the founder in December of the year.

Explanations on the reflection on accounting accounts of accruals on income and receipts of budget subsidies were given in the Letter of the Ministry of Finance of the Russian Federation dated The correspondence of the accounts contained in this letter differs significantly from the one currently used by the institutions and established by paragraph 1 of Art.

Transfer of a subsidy for the implementation of a municipal task

chief administrator of budget revenues - a body of state power (state body), a local self-government body, a local administration body, a management body of a state extra-budgetary fund, determined by a law (decision) on the budget, central bank of the Russian Federation, another organization that has administrators of budget revenues and (or) is administrators of budget revenues, unless otherwise established by this Code;

New in accounting for state assignment subsidies

• 25% of the annual subsidy during the first quarter;
• 50% (up to 65% - in terms of subsidies provided for the provision of public services (performance of work), the process of provision (performance) of which requires uneven financial support during the financial year) of the annual amount of the subsidy during the first half of the year;
• 75% of the annual subsidy for nine months.

Since since 2016 the same code 130 of KOSGU has been applied to income in the form of a subsidy for a state task and to income from the provision of paid services, according to the author, in order to separately account for these incomes on an off-balance account 17, the institution has the right to provide for when forming accounting policy for this code, additional detail (within the third category of the code), especially since such a possibility is provided for by Instructions No. 65n. For example, income code 134 could be used for government assignment grants, and income code 132 could be used for income from paid services for income-generating activities.

Reflection of the movement of subsidies in the accounting of state institutions

Features of accounting for subsidies provided to budgetary and autonomous organizations for the implementation of statutory activities, as well as for other purposes, are discussed in detail in the letter of the Ministry of Finance of the Russian Federation No. 02-06-07 / 11164 of 04/05/2013. starting at the founder level. Below we provide a table from the attachment to this letter with a list of accounting entries.

targeted foreign loan (borrowing)- form of financing projects included in the program of state external borrowings Russian Federation, which provides for the provision of funds in foreign currency on a returnable and reimbursable basis by paying for goods, works and services in accordance with the goals of these projects. Targeted foreign loans (borrowings) include related loans foreign states, foreign legal entities, as well as non-financial loans from international financial organizations;

Taxpayers of the unified agricultural tax must file a tax return for 2014 using the new form. Section 3 has appeared in it, which is filled out by taxpayers who have received funding, earmarked income and other funds for charitable purposes.

Order of the Federal Tax Service of Russia dated July 28, 2014 No. ММВ-7-3/ [email protected] approved new tax declaration for ESHN (hereinafter referred to as the Declaration). Starting with reporting for 2014, companies paying UAT must report in a new form.

You can complete the declaration either on paper or electronically. Those companies with an average number of employees for the previous tax period exceeding 100 people are required to report only electronically.

The ESHN declaration now consists of a title page, three sections and one subsection. Unlike the previous form, section 3 has been added to the new declaration, which is called “Report on the intended use of property (including funds), works, services received as part of charitable activities, earmarked receipts, earmarked financing.” If your company has not received earmarked revenue, this section is not required.

There are minor changes in all sections. So, new fields have appeared where you need to specify the TIN and KPP of reorganized legal entities. In section 1, instead of the OKATO code, OKTMO is now entered.

Since neither the title page nor the first two sections have undergone major changes, let us dwell on how to fill out the new, third section of the Declaration on the ESHN.

How to fill out section 3 of the declaration for the ESHN for 2014

This section is filled out only by those companies that received earmarked funding, earmarked receipts and other funds during the year. If an autonomous institution received funds in the form of subsidies, such information does not need to be included in the declaration.

Count 1. Here you need to put down the code of the type of receipts. The codes themselves and their meaning can be found in Appendix 5 to Order No. ММВ-7-3/ [email protected]).

This is what the code table looks like:

Count 2. Here you need to enter the date of receipt of funds to the accounts or cash desk of the organization or the date the organization received property, work, services that have a period of use.

Count 3. Here you need to enter the cost of property, work, services or the amount of cash at the end of the reporting period.

Column 4. Here the amount of funds used for its intended purpose during the specified period is entered.

Column 5. In this column, indicate the period for using the funds received during the year for targeted financing. This column in the declaration is located in the second column. At the top of the table, you will see the numbers 2/5. This means that column 2 is the top line, and column 5 is immediately below it, the line below.

Column 6. Here, enter the amount of the value of funds that have not yet expired. Column 6 is located on the line below column 3. See the numbers 3/6 at the top of the table. This means that there are two columns in the column. The third is higher, the sixth is lower.

Column 7. Enter here the amount of the value of funds used for other purposes or not used within the prescribed period. Column 7 is located in the fourth column of the table, the line below column 4.

In the line "Total for the report" write the totals for each column separately: 3, 4, 6, 7.

Http://www.buhgalteria.ru/ EXAMPLE June 12, 2014 Zeus LLC received a grant in the amount of 8 million rubles for the purchase of high-tech research equipment. The grant term is November 10, 2014. During the established period, the company spent only 4 million rubles. Here is how the accountant of Zeus LLC will fill out section 3 (a fragment of section 3 is given)

Journal "Institutions of culture and art: accounting and taxation" No. 7/2016

What are the procedures and conditions for providing targeted subsidies to cultural institutions? How to reflect in accounting operations for the accrual, receipt of such subsidies, as well as the return to the budget of unused balances of subsidy funds?

In accordance with par. 2 p. 1 art. 78.1 of the Budget Code of the Russian Federation, in addition to subsidies for the fulfillment of a state task, subsidies for other purposes may be provided to budgetary and autonomous institutions from the budgets of the budgetary system of the Russian Federation. The provision of targeted subsidies to budgetary institutions subordinate to the Ministry of Culture is carried out in the manner approved by the Order of the Ministry of Culture of the Russian Federation of May 12, 2016 No. 1032 (hereinafter - Procedure No. 1032). We will talk about the goals and conditions for providing such subsidies, as well as how to reflect them in accounting, in this article.

The procedure for granting targeted subsidies

Agreement.

To provide a targeted subsidy, an agreement is concluded between the Ministry of Culture and the institution, which provides for:

• purposes, procedure, conditions, amount and terms of granting the subsidy;
• the right of the Ministry of Culture to conduct inspections of compliance by the institution with the conditions established by the concluded agreements;
• the procedure for the return of the amounts used by the institution, in the event that, based on the results of inspections, the facts of violation of the conditions for granting a subsidy are established;
• other rights and obligations of the parties and the procedure for their interaction in the implementation of the agreement.

Purpose of provision.

In accordance with paragraph 3 of Order No. 1032, targeted subsidies may be provided for the purpose of financially supporting the following expenses of the institution:

1) overhaul of buildings, other real estate objects (including their constituent networks and systems of engineering and technical support), development project documentation(including engineering survey), implementation building control for the specified works and carrying out works on the preservation of cultural heritage sites, providing for the repair, restoration, adaptation of cultural heritage sites for modern use and including research, survey, design and production work, scientific management of work on the preservation of cultural heritage sites, technical and architectural supervision of these works. It should be noted that in this case, repaired (restored) real estate objects are understood as objects assigned to the institution both on the right of operational management and on the right of long-term lease or gratuitous use (clause 4 of Order No. 1032);

2) providing scholarships to students, graduate students, assistant trainees studying full-time education at the expense of the federal budget allocations, to students of preparatory departments studying at the expense of the federal budget allocations, including material support for needy students studying at the expense of the federal budget allocations, with the exception of payments subject to attribution to public obligations and execution in the manner established by the Government RF. The volume and recipients of subsidies provided for these purposes are determined in accordance with the legislation of the Russian Federation on the basis of calculations by the Ministry of Culture in the amount of the annual need;

3) expenses arising as a result of extraordinary circumstances (natural disaster, fire, accident). The amount of the subsidy for the financial support of these expenses is determined upon the provision of economic calculations (justifications), as well as documents confirming the occurrence of additional monetary obligations(clause 6 of Order No. 1032);

4) creation of fixed assets worth more than 2 million rubles. during the improvement of the territory of the institution. In this case, the expenses for the improvement of the territory of the institution, leading to the creation of new fixed assets, in order to ensure and increase the comfort of the conditions of stay of visitors to the institution and improve the sanitary and aesthetic condition of the territory, include the costs of designing, creating and reconstructing improvement objects, including lighting the territory , arrangement of footpaths, installation and creation of small architectural forms (elements of monumental and decorative design, devices for mobile and vertical gardening, urban furniture, household and technical equipment on the territory) (clause 7 of Procedure No. 1032);

5) payments of compensation for expenses for paying for residential premises, heating and lighting to teachers, heads, deputy heads, heads of structural divisions and their deputies of federal state educational organizations living and working in rural settlements, workers' settlements (urban-type settlements). Providing targeted grants to institutions for the implementation of monthly compensation is made on the basis of an application for financial support for these expenses;

6) making monthly cash payments to members of state academies of sciences. The amount of the subsidy for making such payments is determined in accordance with Decree of the Government of the Russian Federation of May 22, 2008 No. 386 “On the establishment of monthly cash payments to members of state academies of sciences”, as well as Decree of the Government of the Russian Federation of December 29, 2008 No. 2034-r “On the establishment of the maximum number of members Russian Academy of Arts".

In addition, for institutions of science and education subordinate to the Ministry of Culture, targeted subsidies can be provided for the purpose of financially supporting the costs of acquiring especially valuable movable property with an initial (maximum) purchase price of over 2 million rubles. per unit and term beneficial use more than five years (including equipment installation costs, other expenses that form original cost object in accounting). The amount of such targeted subsidies is determined when an application is submitted with justification for the need to purchase an object and the initial (maximum) price of the contract (information on producer prices, publicly available market research results, price lists and other similar information) (clauses 3, 10 of Procedure No. 1032).

The procedure for allocating and receiving targeted subsidies.

In order to receive a targeted subsidy, the institution sends applications to the Ministry of Culture with the application of relevant justifications and calculations, after verification of which, the ministry decides to allocate a subsidy. In addition, when providing a subsidy, the institution draws up a draft of information on transactions with targeted subsidies allocated government agency(f. 0501016) (hereinafter referred to as information (f. 0501016)). Such a project is considered by the Ministry of Culture within five days (clauses 11 - 14 of Order No. 1032).

It should be noted that if there is an electronic document flow between the institution and the Ministry of Culture, the listed documents can be sent by the institution in electronic form.

After agreeing on the information (f. 0501016), targeted subsidies are transferred. Operations with targeted subsidies are accounted for on a personal account intended for accounting for transactions with funds provided to an institution from the federal budget in the form of subsidies for other purposes, opened to an institution in the Federal Treasury (clause 17 of Procedure No. 1032, clause "b" clause 5 Order No. 24n).

Sanctioning the payment of monetary obligations of institutions whose source of financial support is a targeted subsidy (including its balance at the beginning of the current financial year) is carried out in accordance with Procedure No. 72n.

Report on spending targeted subsidies.

In accordance with paragraph 23 of Procedure No. 1032, institutions quarterly, before the 5th day of the month following the reporting quarter, submit to the Ministry of Culture a report on the implementation of expenses, the source of financial support for which is a targeted subsidy. The form of such a report is given in Appendix 4 to Procedure No. 1032.

It should be noted that the spending of the target subsidy should be carried out in strict accordance with the purposes of its provision. The head of the institution is primarily responsible for spending subsidies (clause 25 of Procedure No. 1032).

Accounting for earmarked grants

In accordance with the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated 01.07.2013 No. 65n, income in the form of subsidies provided from the relevant budgets of the budget system of the Russian Federation (with the exception of subsidies for state assignments) is reflected under article 180 "Other income" KOSGU. State (municipal) institutions have the right, when forming an accounting policy, to provide for this article in the third category of the KOSGU code for additional detailing of operations in order to ensure the completeness of the reflection in the accounting (budgetary) accounting of information about ongoing operations (for example, to specify the types of targeted subsidies - a subsidy for repairs ( 181), improvement grant (182), etc.).

Reflection of transactions related to the receipt and expenditure of targeted subsidies in accounting is carried out by budgetary institutions in accordance with instructions No. 157n and 174n. Also, for the purpose of accounting for these transactions, it is necessary to bear in mind the explanations of the Ministry of Finance given in Letter No. 02-06-07/19436 dated April 1, 2016 (hereinafter - Letter No. 02-06-07/19436).

According to clause 21 of Instruction No. 157n, accounting for operations carried out at the expense of targeted subsidies is carried out using the code of the type of financial security in the 18th category of the numbers of accounting accounts - 5 “Subsidies for other purposes”.

Calculation and receipt of income in the form of a subsidy.

The accrual of income in the form of a targeted subsidy is reflected in accounting in the amount of expenses confirmed by the report, financial source the provision of which were targeted subsidies. Thus, the accrual of income is carried out only after the preparation of a report on the costs incurred. Based on such a report, an accounting statement is issued (f. 0504833).

In accounting, the operation for accruing a targeted subsidy is reflected by a budgetary institution with the following entry (clause 93, clause 150 of Instruction No. 174n):

Account debit 5 205 81 560 “Increase accounts receivable other income"

Account credit 5,401 10,180 "Other income"

The receipt of the subsidy to the personal account is carried out within the terms established in the agreement on its provision. Upon receipt of a targeted subsidy, the following accounting entry is made (clause 72 of Instruction No. 274n):

Debit of account 5 201 11 510 “Receipts of funds of the institution to personal accounts in the treasury body”

Credit of account 5,205 81,660 “Decrease in receivables from other income”

Autonomous institutions reflect in accounting transactions for the accrual of targeted subsidies with similar entries, indicating zeros in the 24th - 26th digits of the account numbers (clauses 72, 96, 178 of Instruction No. 183n).

Subsidy return.

The balances of the target subsidies not used at the beginning of the current financial year are subject to return to the budget in accordance with the Order of the Ministry of Finance of the Russian Federation dated July 28, 2010 No. municipal) unitary enterprises” (hereinafter – Order No. 82n).

At the same time, if there is a need for a target subsidy that was not used at the beginning of the current financial year, its balances can be used in the current financial year to finance expenses that correspond to the purposes of providing such a subsidy. The specified need must be confirmed by the relevant state (municipal) body that provided such a subsidy.

According to clause 20 of Order No. 1032, in order to obtain a decision from the Ministry of Culture on confirming the need for a target subsidy not used at the beginning of the current financial year for the same purposes, institutions submit an application to the ministry with the following documents confirming the need for the balance of funds in the current year:

• copies of contracts (agreements) and information to them on fulfilled and unfulfilled obligations as of the beginning of the current financial year;
• copies of invoices;
• copies of acts of acceptance of work performed;
• certificates from the accounting department on the accrual of expenses for the payment of annual benefits and the availability accounts payable by them;
• a copy of the notice of purchase.

It should be noted that since 2016, the procedure for accounting for the return of unused balances of the target subsidy has changed. New accounting entries for the execution of the specified operation are reported in Letter No. 02-06-07 / 19436.

Previously, when transferring the balance of a targeted subsidy to the budget, the accounting for the loan showed a decrease in the funds on the personal account (5,201 11,610), and the debit reflected the accrual of income calculations in the amount of the balance of the subsidy (5,205 81,560) (Letter of the Ministry of Finance of the Russian Federation dated 04/05/2013 No. 02-06-07/11164).

Now the return of the targeted subsidy is reflected in the accounting records using account 5 303 05 000 “Calculations on other payments to the budget”. Here are the new accounting entries according to Letter No. 02-06-07/19436:

The accounting entries given in the table can also be used by autonomous institutions to reflect the return of balances of targeted subsidies, indicating zeros in the 24th - 26th digits of the account numbers (with the exception of account 5 401 10 180).

It is worth noting that the new entries provided for by Letter No. 02-06-07 / 19436 are also given in the draft order on amendments to instructions No. 174n and 183n. You can get acquainted with the project on the official website of the Ministry of Finance.

On the basis of an agreement concluded with the founder, the theater (budgetary institution) was transferred to a separate personal account a targeted subsidy for the overhaul of the building. The amount of the subsidy amounted to 300,000 rubles. In order to carry out repairs for the entire amount of the subsidy, a contract was concluded with the contractor in accordance with Federal Law No. 44-FZ. The advance payment under the contract amounted to 90,000 rubles. The contract provides for a phased delivery of works. In the current financial year, works worth 230,000 rubles were handed over. The specified amount was also included in the report on expenditures made at the expense of the targeted subsidy. The last stage of work was planned to be completed at the beginning of the next financial year. In this regard, at the end of the financial year, an unused balance of the targeted subsidy in the amount of 70,000 rubles was formed. The Ministry confirmed the need for these funds and made a decision on the possibility of using them next year. Prior to the adoption of this decision, the funds were not transferred to the budget revenue.

In the accounting of the institution, operations will be reflected in the following accounting entries:

In accordance with paragraphs. “a”, paragraph 3 of Order No. 82n, the amount of balances of target subsidies, in respect of which the need to send them in the current financial year for the same purposes is confirmed by the body exercising the functions and powers of the founder, are indicated in column 6 “Allowed for use of the balance of the subsidy of past years at the beginning of 20__" information (f. 0501016).

The institution must submit the specified information to the territorial body of the Federal Treasury before July 1 of the financial year following the reporting one. If information is not provided within this period, the territorial body of the Federal Treasury, no later than the first business day after June 30 of the financial year following the reporting one, collects the balance of targeted subsidies by transferring them to an account opened by the Federal Treasury Department for the constituent entity of the Russian Federation on balance sheet account No. 40101 “Revenues distributed by the bodies of the Federal Treasury between the budgets of the budgetary system of the Russian Federation” for subsequent transfer to the federal budget (paragraph “b”, paragraph 3 of Procedure No. 82n).

In accordance with par. 2, 4 p. 1 art. 78.1 of the RF BC, the procedure for determining the volume and conditions for the provision of targeted subsidies from the budgets of the budgetary system of the Russian Federation are established respectively by the Government of the Russian Federation, the highest executive body of state power of a constituent entity of the Russian Federation, local administration or authorized bodies of state power (state bodies), local governments. This article discusses the procedure for granting subsidies to budgetary institutions subordinate to the Ministry of Culture. According to given order the purposes, volumes, as well as the conditions for providing an institution with a targeted subsidy are prescribed in an agreement concluded with the ministry.

When reflecting in accounting transactions related to the provision and expenditure of targeted subsidies, institutions should take into account new accounting entries for processing the return to the budget of unused balances of the subsidy.

Recall that the spending of targeted subsidies is carried out in strict accordance with the purposes of their provision. Misappropriation of funds entails the imposition administrative fine(Article 15.14 of the Code of Administrative Offenses of the Russian Federation):

• on the officials in the amount of 20,000 to 50,000 rubles. or disqualification for a period of one to three years;
• for legal entities - from 5 to 25% of the amount of funds received from the budget of the budgetary system of the Russian Federation, used for other purposes.

The procedure for opening and maintaining personal accounts by the territorial bodies of the Federal Treasury, approved. Order of the Treasury of the Russian Federation of December 29, 2012 No. 24n.

The procedure for authorizing federal expenditures budget institutions and federal autonomous institutions whose personal accounts are opened in territorial bodies Federal Treasury, the source of financial security of which are subsidies received in accordance with par. 2 p. 1 art. 78.1 and paragraph 1 of Art. 78.2 of the RF BC, approved. Order of the Ministry of Finance of the Russian Federation dated July 16, 2010 No. 72n.

Instructions for the use of the Unified Chart of Accounts for Public Authorities ( government agencies), local self-government bodies, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved. Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.

Instructions for the use of the Chart of Accounts for accounting of budgetary institutions, approved. Order of the Ministry of Finance of the Russian Federation of December 16, 2010 No. 174n.

Instructions for the use of the Chart of Accounts for accounting of autonomous institutions, approved. Order of the Ministry of Finance of the Russian Federation of December 23, 2010 No. 183n.

Federal Law No. 44-FZ dated 05.04.2013 “On the contract system in the field of procurement of goods, works, services to meet state and municipal needs”.

In this article, we will deal with the questions that are most often caused by Instructions for filling out Section 3 USN declaration. Recall that it indicates operations for the receipt and expenditure of targeted financing.

Section 3 of the USN Declaration is filled out by non-profit organizations. Commercial organizations fill out this section only if they receive earmarked funds. If the NPO carried out commercial activity, then in addition to Section 3, you need to fill out the remaining sections of the declaration (depending on the chosen taxation system "income" or "income minus expenses").

The declaration on the simplified tax system for organizations and individual entrepreneurs is in the BukhSoft program. The report is always on the current form, taking into account all changes in the law. Section 3 will be filled in automatically. All you have to do is download and print the document. Before being sent to the tax office, the declaration is tested by all verification programs of the Federal Tax Service. Try it for free:

Fill out the declaration on the simplified tax system online

Also, use the examples of filling out a "simplified" declaration with the objects "income" and "income minus expenses":

“Analytical accounting on account 86 “Target financing” is carried out according to the purpose of target funds and in the context of their sources of income.”

The receipt and expenditure of profits from entrepreneurial activities must be accounted for by the accountant of an NPO on a separate sub-account, separately from targeted contributions received from participants in an NPO.

It is not necessary to include these funds in Section 3 of the Declaration of the simplified tax system of the current year or in the amount of the balance of earmarked funding in the Declaration of the next year. Section 3 is a reference, it reflects only those receipts that are not subject to the single tax.

I am filling out a declaration on the simplified tax system, section number 3. I pay membership fees received from the members of the association under code 120. In 2015, a non-profit organization joined us (reorganization in the form of affiliation). Our score of 86.02 also increased by the amount of the affiliate's score of 86.02. Under what code should I deposit this amount in section No. 3? In addition, a commercial organization transferred funds to us for statutory activities. This amount was not taxed. By what code should I show this amount in section No. 3?

Answer

Funds received from the affiliated company commercial organization, report under code 120. Funds received from a commercial organization, include in section 3 as donations with code 140.

Rationale

Breaking news for accounting department:. Read in a magazine

How to draw up and submit a single tax declaration with simplification

LLC "Alpha" applies a simplified system, single tax pays at a rate of 15 percent.

On March 23, 2015, Alfa received a grant for the purchase of production equipment in the amount of 300,000 rubles.

The agreement on targeted financing indicated that the equipment must be purchased within two months from the date of receipt of funds to the organization's account (ie, no later than May 24). The equipment was purchased on 20 April. Its cost amounted to 553,000 rubles. That is, Alfa spent the entire amount of the received grant, as well as its own funds, on its acquisition.

Alfa's accountant organized separate accounting for income and expenses received and incurred within the framework of targeted financing.

As part of the declaration on the simplified tax system for 2014, the accountant filled out.

Order of the Federal Tax Service of Russia dated 04.07.2014 No. ММВ-7-3/ [email protected]"On the approval of the form tax return on tax paid in connection with the application of the simplified taxation system, the procedure for filling it out, as well as the format for submitting a tax return on tax paid in connection with the application of the simplified taxation system, in electronic form"

Appendix 5. Codes of property (including funds), works, services received as part of charitable activities, earmarked receipts, earmarked financing