Explanatory note to the balance sheet. Sample Explanatory Note

Explanatory note materials, technical drawings and illustrative material are drawn up using: GOST 7.32-2001 (Report on research work. Structure and design rules.), GOST 19.701-90 (Schemes of algorithms, data programs and systems), GOST 2.104-68 (Forms of the title block), GOST 7.1 - 84 (System of standards for information, librarianship and publishing. Bibliographic description of the document. General requirements and rules for drawing up.), GOST 7.9 - 95 (System of standards for information, library and publishing. Abstract and annotation General requirements).

The normative control of the explanatory note, technical drawings and illustrative material is carried out by the head and consultants of the WRC.

9.1 General requirements

The presentation of the text and the design of the explanatory note are performed in accordance with the requirements of this standard, GOST 2.105 and GOST R 15.011-96. The pages of the text and the illustrations and tables included in the note must correspond to the A4 format in accordance with GOST 9327.

Explanatory note should be done using a computer and a printer on one side of a sheet of A4 white paper at one and a half intervals. The font color must be black, the height of letters, numbers and other characters must be at least 1.8 mm (size 12). Microsoft OfficeWord is recommended for computer design.

Page settings applied to the entire document:

Paper size - A4.

Orientation is bookish.

Margins: top - 20 mm, bottom - 20 mm, left - 20 mm, right - 10 mm.

Binding - 0.

To the header - 15 mm.

To the footer - 15 mm.

The line spacing throughout the document is one and a half.

Font - Times New Roman, 12 pt.

The paragraph is justified, the first line indent is 0.75 cm. It is not allowed to use tabs or spaces to form the first line indent.

It is desirable to format the text in Microsoft OfficeWord using styles.

For example,

It is allowed to use computer capabilities to focus on certain terms, formulas, theorems, using fonts of different typefaces.

Typos, misprints and graphic inaccuracies discovered in the process of preparing a note may be corrected by erasing or painting over with white paint and applying the corrected text (graphics) in the same place by typewritten method or black ink, paste or ink - by handwriting.

Damage to sheets of text documents, blots and traces of incompletely deleted previous text (graphics) are not allowed.

Surnames, names of institutions, organizations, firms, product names and other proper names in the note are given in the original language. It is allowed to transliterate proper names and give the names of organizations translated into the language of the note with the addition (at the first mention) of the original name.

Abbreviation of Russian words and phrases in the note - in accordance with GOST 7.12.

What is an explanatory note and how to write it correctly? Such questions arise not only among students in the process of preparing for a diploma, such questions are of interest to accountants, taxpayers, designers and other employees.

Consider the question, or rather how to find the correct way to draw up explanatory notes for your documents.

What is an explanatory note

The Explanatory Memorandum gets its name because it is intended to give a short, but nevertheless sufficient complete concept about the documentation it accompanies. An explanatory note can accompany both a research project and tax, accounting and other documentation that needs a brief thesis description. This task is solved by the explanatory note.

Based on this definition, we see that the content of the explanatory note will be directly determined by the type of document to which it is attached.

Writing an explanatory note

Like most documents, the explanatory note is drawn up on a standard sheet of A4 writing white paper in printed form.

If the explanatory note is lengthy and contains several pages, they are usually bound in a transparent cover.

The explanatory note starts with title page, on which the name of the document is written, for example, "Explanatory note to the project ...". Pages following the title page are usually numbered in the center or along the right border of the bottom margin of each page in 10-point font size.

Planning an explanatory note

The format of the explanatory note is established by the current regulations on the preparation of documentation. explanatory note regulatory documents not defined. But the format of the content must follow a number of stylistic rules.

The style of presentation of the explanatory memorandum should correspond to the formal spirit of business communication. The story should be straightforward, concise, concise, and accessible to an unbiased understanding.

If special terminology and abbreviations are used in the text of the note, they must fully comply with industry documentation standards.

In some cases, it is impossible to do without attachments to the explanatory note; often, in separate attachments, references to formulas, tables, drawings, graphs and ratios are placed in the text of the note.

A separate appendix contains a list of used literature, as well as the applied calculation methods and theoretical justification of the available calculations.

Explanatory note to the educational diploma project

How to write an explanatory note for a graduation project? In existing regulations state standard you can find samples of an explanatory note to the thesis of any technical university.

To facilitate and standardize the execution of documentation in educational institutions, their own rules are issued and guidelines on the registration of diplomas and explanatory notes for term papers and theses.

Let us analyze the typical structure of an explanatory note for a diploma project:

• Title page: name of the project, full name of the contractor, full name of the project manager, year of creation of the work.
• The task, in accordance with which the graduation project was made.
• Brief annotation describing the sections of the work carried out.
• Table of contents of the work.
• List of abbreviations and conventions used in the work.
• Introduction: the essence of the problem underlying the research work.
• The main part of the thesis project with the development of the main idea, calculations, analysis of the solution to this problem and the prerequisites for conclusions.
• Conclusion and conclusions on the work done.
• List of used and auxiliary literature.
• Applications with drawings, graphs, auxiliary diagrams, calculations and calculations.

Explanatory note to the tax

How to write an explanatory note to the tax office? Explanatory notes in tax office are drawn up in cases of direct claims from the tax authority, for example, the tax authority may require the accounting department of a legal entity to draw up an explanatory note on losses in tax reporting.

Upon receipt of such a request from the tax authorities, the accounting staff must draw up an explanatory note in it:

• The name of the tax office to which the explanatory note is addressed.
• TIN of your legal entity faces.
• Details of the letter, as a response to which this document is drawn up.
• Data on the document on which the tax authorities have additional questions (for example, tax reporting for the 1st quarter of 2017).
• Indicators of the balance of a legal entity, the level of income and expenses.
• Loss rate and waste for a given date.
• Data on the discrepancies between tax accounting and accounting as of the indicated date.

Explanatory note to the balance sheet

Explanatory note to balance sheet, as well as to the profit and loss statement is drawn up in accordance with order No. 43n of the Ministry of Finance of the Russian Federation dated 06.07.1999 for submission of accounting reports.

The explanatory note to the balance sheet must contain data on the status for the reporting period:

• Fixed assets of the enterprise.
• Intangible assets.
• Profits and costs of the enterprise.
• Available financial investments.
• Receivables and payables existing for the company.
• Issued shares, if any.

An explanatory note is drawn up with the aim of the most complete disclosure of all information of a legal entity necessary for a reliable assessment of the results of the organization's activities and its financial position.

Hence, we see that each explanatory note, depending on the scope of its application, has its own structure and content; only the general structure and style of design will be common in explanatory notes for various areas of human activity. Drafting an explanatory note requires strict adherence to business correspondence standards and a deep understanding of the essence of the problem disclosed in the note.

Source: http://www.PapaJurist.ru/job/kak-napisat-poyasnitelnuyu-zapisku/

How to write an explanatory note correctly

Information, how to write an explanatory note, may be needed at any time: for taxpayers; students who are preparing for the defense of thesis; accountants; other citizens.

In this article, we will figure out how to correctly draw up explanatory notes.

How the explanatory note is written

First you need to figure out what an explanatory note is. This is a document that makes it possible to obtain general information about tax, accounting and other documentation, research project. the explanatory note is directly related to the document to which it is attached

What are the general rules for writing an explanatory note

The document must be prepared in hard copy on a standard A4 sheet. An explanatory note can be of several pages intertwined with a transparent cover. Pages in mandatory need to be numbered. The numbering itself starts from the title page, but there is no need to put a number on it. The number is written in the bottom field of each page in the center.

General requirements for writing an explanatory note

Currently operating regulations establish only general requirements for the content of the explanatory note. Some information is advisory in nature, while others are required. The textual content of the explanatory note is divided into a number of structural sections, which include lists, sections, subsections, sub-clauses, clauses.

You can add attachments to the explanatory note. As a rule, they carry out information about the diagrams, graphs, tables, drawings contained in the document. Also in the appendices there can be calculations, methods, justifications, a list of additional papers that were used in the development of the explanatory note.

How to write an explanatory note to the diploma project - design according to GOST

If you are a student of a technical university, applying for a specialist diploma and looking for a sample of the explanatory note for the diploma, then it can be found in the standards of GOST.

As a rule, educational institutions publish their own "manuals" for writing, both diplomas and explanatory notes to them.

It is for this reason that students can find an example of an explanatory note and the necessary background information on this issue in the library of the university.

A standard typical note for a thesis is as follows:

1. Title page. Here are the basic information about the artist and the name of the project.
2. The task that the supervisor assigned to the performer.
3. Abstract - here will be a concise presentation of the sections of the thesis.
4. Table of contents with page layout.
5. List of abbreviations and designations.
6. Introduction. In it, the student leads short review the topic under consideration.
7. The main part of the work, where the analysis of key concepts will be done.
8. Conclusion with conclusions on the research work.
9. List of sources that will be involved.
10. Applications. They will contain diagrams, tables, graphs, drawings.

How to write a note to the balance sheet correctly

If we turn to the order of the Ministry of Finance dated 06.07.1999, No. 43n, then it says that accounting employees should be engaged in drawing up a balance sheet, a profit and loss statement. Attached to them an explanatory note for the delivery of financial statements.

In the explanatory note, the accountant must reflect all information about the availability during the reporting period:

• Financial investments;
• Fixed assets;
• Intangible assets;
• Costs and benefits;
• Issued shares;
• Accounts payable;
• Accounts receivable.

How to write an explanatory note to the tax authority

In some situations, taxpayers are required to draw up explanatory notes to the documentation on tax reporting... For example, tax authorities have the right to require the responsible employees of the legal entity to draw up a note on losses in tax reporting.

In this document, the employee must register the following information:

1. TIN of the legal entity.
2. The name of the subdivision of the tax authority to which the note is addressed.
3. Details of the requirement, which became the basis for drawing up a note.
4. Details of the document for which explanations are provided.
5. Indicators of income and expenses of the organization.
6. Costly and unprofitable part.
7. Information about the discrepancies between the accounting in the tax authority and the bookkeeping department.

So, each explanatory note, be it to the balance sheet, to the thesis, to the tax authority, has its own specific features. This will depend on the purpose of the compilation and on the final recipient.

Source: http://www.mamajurist.ru/nalogi/kak-napisat-poyasnitelnuyu-zapisku/

How to write an explanatory note sample compilation

All documents related to the tax inspectorate must be filled out with special care, since even small errors may lead to the need to draw up a so-called explanatory note, a sample of which step by step instructions on filling are given below.

Sample explanatory note to the balance sheet (Word)

Example of an explanatory note on the reasons for VAT refund (Word)

Sample Response to Tax Requirements (Word)

When and how to provide a note

List of all situations in which the organization is required to provide an explanatory note at the request of the local tax office, defined by law:

1. If the reporting declaration contains errors or certain internal contradictions, inconsistencies between different data. In this case, it is necessary not only to correct this incorrect information, but also to describe the reason for the inconsistencies - all this is done in a free sample explanatory note.
2. If the tax amount in the declaration turned out to be less in comparison with the reporting documentation that was originally submitted to the tax office. Again, tax inspectors will most likely require not only to bring the information into full compliance, but also to explain their origin.
3. If the tax return contains income tax with a loss, then you need to describe in detail why this loss occurred.

It should be borne in mind that the chief accountant or other authorized person is given no more than 5 working days to correct all incorrect information. The course of this period begins on the working day that follows the day of receipt of the document.

NOTE. A document received from the tax office with a requirement to correct incorrect information and provide an explanatory note may be certified by a seal, but may remain unsealed. The Federal Tax Service always reserves this right.

It should also be borne in mind that in some cases the company is obliged to respond to the receipt of this letter with the requirement to provide an explanatory note.

You just need to confirm the fact of delivery of the document by transferring the receipt of acceptance in the same way(by mail or electronic system). It should be borne in mind that the notification of receipt must be sent no later than 6 business days.

The course of this period starts from the day of sending the explanatory note at the request of the tax office.

If no notification of receipt has been received, the tax office may block the firm's account. To unlock, you need to pass to the inspectors:

• receipt of document acceptance;
• an explanatory note - by mail, through an electronic system or during a personal appearance of a company representative.

Then the blocking of the account is lifted no later than the next business day (usually on the same day).

NOTE. It is necessary to separate the cases when the declaration contains obvious errors (due to inattention) or simply inconsistencies. If there is incorrect information, then you need to send not an explanatory note, but a completely revised declaration.

There are two ways to send an explanatory note, regardless of the reasons for the requirements of the tax office:

1. You can bring it yourself to the office of the department - a company representative authorized for such actions comes in person.
2. You can also send a document by mail, while the letter should be accompanied by a list of attachments of all documents, indicating their number and type (original or copy). You need to send only by registered mail.

It is best to always keep a copy of your explanatory note with you. It may be needed if, for some reason, the letter does not reach the tax office or if she asks to send it again.

V general view this document is preceded by the words:

Sample Explanatory Note 2017

There is no set form for the explanatory memorandum, so the organization can follow its own model, taking as an example some of the options below.

Explanation of losses

This is one of the most common cases. Clarifications may not be needed in all situations. In addition, individual entrepreneurs are not required to draw up an explanatory note - this is the responsibility of only legal entities.

In practice, the situation has developed that the tax services are not interested in the losses of companies that were registered within the first 2-3 years, since such situations are in most cases economically justified.

However, if losses are observed for more than this period for 2 consecutive years, the tax office will most likely be interested in the reasons for this phenomenon.

Clarifications are required mainly in such situations:

1. The losses are significant.
2. Losses are observed during several reporting periods in a row.

For the company, the main risk is that inspectors may begin to suspect it of intentionally concealing income and, accordingly, of evading payment of mandatory taxes.

Therefore, you need to understand that providing correct justifications in an explanatory note at the request of the tax office is, first of all, in the interests of the company itself. .

An example sample should contain the following sections:

1. A cap that indicates the full name of the organization, its address, details and contacts of the person in charge (almost always the chief accountant).
2. This is followed by the word "EXPLANATION" or "EXPLANATORY NOTE".
3. Then you need to indicate the type of main activity of the organization and describe the actual situation - i.e. duplicate the part that caused comments from tax inspectors (revenue is indicated, expenses of all types - direct, indirect, etc.).
4. Then a description of the reasons for these losses is given and an indication total amount loss for the reporting period under review. This is a very important point, since it is here that the reasons are explained. These typically include:

• an increase in rental or labor costs;
• differences in exchange rates, periodic fluctuations;
• seasonal or other decrease in demand, which led to an inevitable decrease in prices;
• break economic ties with suppliers for various reasons, as a result of which the purchase of goods and raw materials had to be at higher prices;
• unstable economic situation in the industry in which the company operates;
• force majeure that could not have been foreseen and calculated initially.

1. The following is a list of all applications that substantiate the reasons described.
2. Finally, the signature is put general director, transcript, seal and date of preparation of the explanatory note.

You can proceed from such a sample.

Explanations on VAT

In case of discrepancies on such important tax like VAT, the tax authorities will definitely require clarifications. In this case, the sample of the explanatory note is also arbitrary, and the information from the purchase book is filled in in the form of a table.

NOTE. The department accepts explanations on VAT only in in electronic format- the attendance of the employee is not required in this case.

You can take such a sample as a basis.

Usually, in such cases, justification is made in connection with the purchase of certain goods with the aim of their further resale.

Additional agreements that have been concluded with counterparties are cited as evidence, for example, that the area of ​​the leased premises will be increased, which is why the amount of VAT increases as compared to the previous reporting period. Copies of the relevant invoices are also attached to the note.

Explanations in the presence of a deduction and the absence of charges

The essence of this situation is that inspectors are always interested in why there is a deduction in the declaration, but the corresponding VAT from the supplier was not taken into account and charged. As practice shows, main reason is that the supplier's representatives did not perform this operation. And although his accounting department is in fact to blame, the company itself is also at risk.

Another possible reason is that the supplier is only an intermediary, because in this case, although invoicing takes place, the VAT itself is not charged.

Regardless of the specific reason, initially, you should contact the supplier for clarification... You need to ask to send documentary evidence that he is exclusively an intermediary.

A copy of the corresponding letter is sent to the tax office as the main evidence.

Explanations for different deductions and accruals

The essence of this case is that the deduction according to the invoice turns out to be more than the VAT that was charged according to the supplier's data. The most likely reason is a technical error or carelessness. In the explanatory part, you need to indicate that the purchase book is filled in correctly. Explanations can be given in free form.

Explanations if revenue is less than accruals

If the declaration indicates a smaller amount of revenue in comparison with the amounts actually credited to bank deposit, this is also the basis for a request for clarification. The main reason in this case is related to the mistake of the buyer's side.

The counterparty may indicate, for example, that he paid an advance, but in fact sends funds for the goods received. Accordingly, in the explanatory part, it is necessary to indicate that the company correctly took into account both the revenue and all credited advances.

You can also refer to the fact that both revenue and advance payments do not always coincide with the amounts presented in the bank statements.

Discrepancies in paid wages

In this case, representatives of the tax office can make comments that income tax is calculated in an amount that does not correspond to the salary. And another common case is when an employee receives a salary below the official minimum wage. You need to proceed from the following documents:

• accepted staffing table;
• an employment contract, which always indicates whether the employee is working full-time or part-time;
• an order for the employment of this employee, which also contains similar information.

Incorrectly accrued personal income tax

These are quite rare situations, since accrual of personal income tax- standard procedure. Therefore, the main reason is carelessness or technical error. As a result, you need to correct the declaration.

If this is not possible, then at the request of the tax inspectorate, an explanatory note of any sample should be provided.

For example, sometimes the reason may be due to the fact that the calculation methodology was not the same at different stages - then you need to describe this methodology in detail and give an example.

Clarifications due to discrepancies in reporting documents

There may be cases when in different declarations inconsistencies are observed. This is mainly because the tax base in each case is determined in accordance with its own characteristics. Another common reason is different rules tax accounting for specific situations, so it is not difficult to justify such "discrepancies".

By tax burden

If, in the opinion of the inspectors, the company has too low tax burden, they will almost always be interested in such cases. Possible reason- inaccuracies, errors due to which there was a decrease tax base.

Another common option is that the load is reduced due to increased costs, a decrease in income against the backdrop of force majeure, unforeseen circumstances, exchange rate differences, loss of suppliers, and many other reasons.

The following example can be taken as a basis for the explanation.

Other cases

In other, less common cases, the reasons for the discrepancies may be associated with all sorts of mistakes that were made by the counterparties of the company. Then we are talking about the so-called "oncoming" - ie.

counter verification. The company is obliged to provide all documents that confirm the transactions carried out with this counterparty.

And if there were none, the explanations indicate exactly this way:

Penalty for failure to provide

If, at the request of the tax inspectorate, an explanatory note was not provided, then as such there are no measures of responsibility - i.e. no penalties are imposed on the company.

However, there is administrative responsibility for the fact that a company representative was supposed to appear before the tax authority, but never did so. In addition, it is in the interests of the company itself to provide the tax authorities with both explanations of errors in the declaration, and a receipt for accepting documents, in order to avoid a possible blocking of the account.

And one more important point: the tax authorities may impose additional sanctions on the information provided in fact, in connection with which it will be necessary to challenge this decision, spending additional time and money.

Source: https://2ann.ru/obrazec-poyasnitelnoj-zapiski/

A sample of an explanatory note to the tax office on demand, detailed instructions for drawing up

Tax audits are not the most pleasant aspect of the process economic activity companies.

Even if tax officials do not come to visit, they continue to pay close attention to the reporting and movement of the company's turnover.

For this purpose, there are tax claims, which are a mini-version of remote verification caused by numbers that are not clear to the system.

Why do you need to respond to requirements?

The tax claim arrives at the enterprise in different ways:

• by mail;
• through the electronic document management system;
• by messenger.

According to the current legislation, since 2017, the company is obliged to respond to requests from the Federal Tax Service Inspectorate.

If earlier the inspectors recommended not to ignore their requests, since such companies could arouse increased interest from the control authorities, then since 2017, the absence of an explanatory note to the tax office upon request within the deadline set for the response will result in a fine of 5,000 rubles for the first offense ... The repeated delay in the response within a year increases the penalties to 20,000 rubles. In addition, the IFTS can block the bank accounts of the company.

In connection with the tightening of the rules, a sample of an explanatory note to the tax office on demand has become in demand among accountants and lawyers. In fact, the IFTS does not provide a mandatory template for explanations, but there are response rules. Their claims to the design of the explanatory note include a number of mandatory points:

• letterhead;
• details and contacts of the company;
• availability of the outgoing number and date of the note;
• mentioning in the body of the letter the details of the received requirement for the promptness of identification;
• transcript of the position and signature of the person who put the flourish on the letter.

In what form to write the explanations, the taxpayer decides. The answer mainly depends on the nature of the requirement. In any case, one must remember that answering a request with empty phrases is not good. Taxpayer must refer to specific facts, numbers and letter tax code giving documentary evidence.

When receiving a request for the submission of documents, you need to know that the tax authorities have the right to demand materials only when conducting an on-site or office audit. These requirements include:

• counter checks;
• identified discrepancies in reporting;
• the use of tax incentives by the firm;
• carrying out tax control measures.

In other cases, the organization is not required to submit documents and can directly indicate this circumstance in its response. An explanatory note to the tax office upon request for the provision of documents is drawn up depending on the nature of the information. But, in any case, copies of the requested materials must be attached to such a note.

How are applications designed?

The registration of evidence must be strictly within the framework of the law. If the taxpayer refers to the documents, then he must list them in the body of the explanatory note. A duly compiled set of copies of materials is attached to the letter. Documentation is copied onto blank sheets, stapled, numbered. Each page contains:

1. Serial number.
2. Copy is right.
3. Transcript of the position and signature of the certifying copy.
4. Signature.
5. Organization seal.

A copy of the power of attorney of the person who certified the documentation is attached to the kit. If the letter was signed by an employee who does not have the right to do so in the Federal Tax Service Inspectorate, then you must attach a copy of the power of attorney to perform actions.

Countercheck response

When writing responses to requests, you must comply with some conditions related to the nature of the requirement. If a company receives a request for a cross-check, then the company is obliged to provide the necessary documentation.

In this case, a sample of an explanatory note to the tax office at the request of a counter audit will look like a list of copies of the submitted materials.

Of course, it is necessary to mention the name, TIN / KPP of the company, the period being checked.

Lawyers do not recommend providing such information, citing the fact that the organization is not obliged to be aware of the events of the counterparty. Therefore, in the explanatory note to the tax office, upon request, a reference to the information contained in the contract with the counterparty will become a sample.

If you have received a VAT claim

If you were “lucky” to receive a claim regarding value added tax, then, most likely, errors and inconsistencies were found in the submitted declaration.

Since 2017, all VAT correspondence has been conducted electronically through telecommunications channels. The inspector will not accept a paper answer, as this is prohibited by law.

If errors are found in the declaration, the taxpayer is obliged to submit an updated calculation with the purchase and sale books attached within the time limits specified in the requirement.

In addition, he must upload a scanned copy of the clarifications. A sample explanatory note to the tax office on demand for VAT must contain the following excuses:

• causes of errors and inconsistencies;
• taxable difference that will be affected by the clarification;
• tax tendency to arrears or overpayment;
• a promise to correct the declaration;
• a list of attached scanned copies of documentary evidence, if any.

The documentation is uploaded to the TCS in separate files in accordance with the affiliation and details. It must be remembered that the electronic delivery method does not exempt from certification of copies in accordance with all the rules.

Can personal income tax be checked?

A sample explanatory note to the tax office on demand for personal income tax must also correspond to the requested information. Unlike reporting on VAT, personal income tax certificates are not tax returns, so the IFTS cannot conduct desk audits. Nevertheless, she has the right to check the correctness of the preparation of certificates and the calculation of tax.

If the organization received a claim for personal income tax, it means that when drawing up the certificates, errors were made in the calculations. Such errors can be:

• discrepancies between the calculated, withheld, paid tax;
• incorrectly applied deduction;
• a significant decrease in personal income tax in comparison with the previous period.

In response to a request from the fiscal authorities, it is necessary to make corrections in the certificates and indicate this in a note. In this case, you will have to list each employee by name, for whom a mistake was made, and make adjustments to the accounting.

How to answer for other taxes?

A sample explanatory note to the tax office on a request for other taxes is roughly similar to a response to VAT.

Since all submitted reports are subject to office audit, then first of all it is necessary to exclude the possibility of making mistakes. If the taxpayer is still mistaken, then he is obliged to submit the revised calculations within the specified period.

In its response, the company mentions how the new calculations will affect the amount of the tax in sum.

Upon request, the organization attaches certified copies of evidence to its sample explanatory note to the tax authority. It happens that the tax authorities' request for discrepancies in reporting is caused by the legal actions of the company.

For example, such discrepancies between income and expenses reflected in the VAT and income tax returns may be due to the presence of non-taxable amounts.

Many types of income and expenses reflected in the income tax return are not subject to VAT.

Reasonable discrepancies

However, they must be included in other income and expenses for tax purposes.

In this regard, there are no errors in the declaration, and the taxpayer, in an explanatory note to the tax office, upon request, a sample of which can be easily found on Internet resources, just needs to point out this circumstance, referring to the article of the tax code. In such cases, there is no need to submit revised declarations.

Quite often, there are claims about the inconsistency of the statement of financial results with tax return by profit. You should not be afraid of such requests.

The reason for the discrepancy lies in the difference between accounting and tax accounting.

In this case, a reasoned reference to different principles of reporting and accounting can be a sample of an explanatory note to the tax office on demand.

Suspicious losses

Income tax raises many questions from the IFTS, especially if instead of profit in the declaration, a loss is obtained. If the loss is of a one-time nature, then usually it does not attract the attention of the control authorities.

But in the event of permanent losses to the organization, quarterly requests from the Federal Tax Service Inspectorate should be expected.

Similar results commercial activities tax officials seem suspicious, especially if the company is not going to start bankruptcy proceedings.

The factors affecting the unprofitableness of the enterprise can be very different. In most cases, this is due to the high proportion of non-operating expenses not related to making a profit. For example, an organization has a large accounts receivable with an expired validity period and is obliged by law to create a reserve, the amounts of which fall into non-operating expenses.

An explanatory note to the tax office on the claim for losses must contain an explanation of the occurrence of the reasons for the excess of expenses over income.

If the results were influenced by macroeconomic factors, it should be written that the company is unable to change economic situation in the region, exchange rate, inflation rate and the like.

At the same time, it is desirable to promise to carry out cost optimization in the near future.

It must be remembered that the company is suspected of illegal actions and has the right to call the executives to the commission if the answer is not sufficiently substantiated. Clarifications are written in free form.

It is recommended to use a special template to design the text of the explanatory note. For neatness and consistency, it's best to use the styles created in the template.

The length of the explanatory note (not counting tables, figures, list of literature and table of contents) should not exceed: for bachelors - 30 pages, for masters - 80 pages.

A roughly explanatory note can be composed of the following chapters:

Introduction - (1-2 pages)

Contains general information to the explanatory note and to the topic of the thesis. Typically, in the introduction, they first write about the benefits of the problem in a broad sense (for example, about the benefits of operating microscopes or the benefits of automating release design documentation), then about the use of a narrower task (for example, about the use of high-quality lenses, or about the use of automated production of drawings for frames, etc.). Then it briefly describes the purpose of the thesis and its goals.

1. Literature review and problem statement (semantic name, for example, "Methods of control of optics")

The chapter should contain a review of the literature and the statement of the problem arising from the review. The main volume is occupied by a literature review. Here can be seen theoretical basis Your work, existing methods are described (algorithms, optical systems, etc.). Then the need to perform this work is deduced (1-2 pages): what are the disadvantages existing methods(algorithms, optical systems, etc.) and why it is necessary to create a new method (algorithm, etc.). At the end, the task of your work is clearly formulated (" Thus, the task of this work is ...")

2. Description of mathematical models and numerical methods used in the work
(semantic name, for example, "Calculation ... Research ...")

Contains a description of the mathematical apparatus and algorithms that will be directly used in your work. Or comparative analysis unexpected difficulties in solving the problem and a description of their successful overcoming, working out a strategy for achieving the assigned tasks.

3. Features of software implementation

This section can describe the environment or programming language - features, some general provisions(no more than 1-2 pages). Description of the data structure, description of the scenario of the user's work with the program. Description of the created software package, its appearance (you can give pictures with appearance programs). Class diagrams and the text of the key routines can be given in the Appendix, and in the text of the chapter you can refer to them.

4. Analysis of results

This chapter demonstrates and analyzes the main achievements obtained as a result of completing the final qualifying work. Examples of the program's work with different input data, you can give pivot tables and graphs. If the main task of the work was to conduct a study, then the methods and results of the study, classification of results, tabular comparative data are given.

5. The economic part (1-3 pages, only for masters!)

The free-form chapter covers the economics of your degree. The length of the chapter is 1-3 pages. This chapter can describe:

• the state of the market, an overview of existing competitors;
• the cost of your products, the cost of competitors' products, existing analogues;
• the expected benefit from the implementation of the development;
• prospective buyers (users);
• development costs;
• use of free and / or licensed software in development.

Conclusion (1-2 pages)

The result of the work is briefly described, you can list the solved problems. In fact, this is a brief repetition of the statement of the task, confirmation that everything that was planned has been completed. Further, they usually write where the results of this work can be used. And in conclusion, you can write about how it is planned to supplement and expand the work in the future (this is especially important for bachelors - like plans for a master's work).

Bibliography

The list of references is drawn up in accordance with GOST 7.1-2003.
Guidelines and examples of the design of the list of references according to GOST 7.1-2003 in comparison with GOST 7.1-1984.

Applications

Optional item. It contains various cumbersome tables, typical results of the program (for example, significant results are indicated in Chapter 5, and the rest - in the Appendix). Algorithms, class diagrams, program text.

Examples of explanatory notes made for diploma theses by profiles:

How to write an explanatory note? This information is often tried to find out not only by students preparing to defend their theses, but also by many other citizens, for example, taxpayers, accountants and other employees. How to correctly draw up explanatory notes will be described below.

How to write an explanatory note correctly

An explanatory note is a document that allows you to obtain general information about a research project, accounting, tax and other documentation.

An explanatory note is usually drawn up in hard copy on a standard A4 sheet.

The document can include several pages, which are interlaced with a transparent cover.

The pages of the note are numbered: the numbering begins with the title page (but is not affixed on it), the number is indicated in the center of the bottom margin of each page.

How to write an explanatory note. General requirements

Text content of the explanatory note is divided into a number of structural elements, which include sections, subsections, clauses, subclauses and lists.

When writing an explanatory memorandum, it is important to follow the formal business style of the storytelling. It is necessary that the information in the document is stated unambiguously, concisely, clearly and concisely.

The terminology and abbreviations used in the text must strictly comply with the established standards.

It is allowed to design annexes to an explanatory note. Usually, the applications include information about the tables, diagrams, drawings and graphs contained in the explanatory note. Also, the application may contain justifications, methods, calculations and a list of additional papers used in the development of the document.

Explanatory note to the graduation project. Design according to GOST

Sample explanatory note students of technical universities can find for their thesis in the standards of GOST.

Educational institutions usually publish their own guidelines for writing diplomas and explanatory notes to them, so students can also find example of an explanatory note and other reference information on this matter in the library of the educational organization.

A typical explanatory note for a thesis has the following structure:

• title page, which contains basic information about the name of the project and its performer;
• the task that the performer receives from the supervisor;
• an abstract with a summary of the sections of the research work;
• a table of contents with page-by-page markup;
• list of designations and abbreviations;
• an introduction, where the performer of the work gives a brief overview of the issue under consideration;
• the main part of the work with the analysis of key concepts;
• conclusion with conclusions on the study;
• list of sources used;
• applications that contain tables, drawings, graphs or diagrams.

Explanatory note to the tax office

In some cases, taxpayers are required to draw up explanatory notes to the tax reporting documentation.

For example, the tax authorities may require the responsible employees of the legal entity to draw up a loss note in the tax reporting.

In such an explanatory note, the employee will have to indicate:

• the name of the tax service unit to which the note is addressed;
• TIN of a legal entity;
• details of the requirement that became the basis for drawing up the note;
• details of the document for which explanations are provided;
• indicators of expenses and income of the organization;
• losses and costs;
• information on discrepancies between accounting and tax accounting.

In accordance with the order of the Ministry of Finance of the Russian Federation of 06.07.1999 No. 43n, the accounting staff draw up a balance sheet, a profit and loss statement with an explanatory note for submitting financial statements.

The explanatory notes to the accounting documents must fully disclose all information concerning the organization's policy necessary to assess its financial position and performance.

In an explanatory note, the accountant records information about the availability during the reporting period:

• intangible assets;
• fixed assets;
• financial investments;
• issued shares;
• costs and profits;
• accounts receivable and payable.

Thus, each explanatory note (to the diploma project, to the tax service, to the balance sheet) has its own specifics, depending on its recipient and the purpose of its preparation.

Explanatory note to the balance sheet

Explanatory note to the balance sheet

One of the conditional forms of financial statements is an explanatory note. As the name implies, it contains a kind of decoding of reporting, that is, in fact, it describes in words financial position the company at the end of the year and changes that have occurred in it during the reporting period.

Balance sheet explanatory note - required or not?

First of all, we note that one should not confuse an explanatory note and explanations to the balance sheet. The latter, according to clauses 5 and 28 of PBU 4/99 "Financial statements of the organization", are separate reporting forms, such as a motion report Money, the statement of changes in equity and other forms in the financial statements, which are actually considered to be appendices to the balance sheet and the statement of financial results. The explanatory note itself also refers to the explanatory notes in the reporting set.

Is an explanatory note to the balance sheet mandatory? Of course, the company must draw up it and submit it to the IFTS as part of the financial statements. There is one exception, however. If the peculiarities of the company's activities allow it to carry the status of a small business representative, then such a company can draw up its financial statements in a simplified form. This involves filing financial statements in only two forms: balance sheet and statement of financial results. A small business will also not have an explanatory note to the financial statements.

How to write an explanatory note correctly: a sample

The content of the explanatory note, in cases where it is necessary to draw up, should provide the regulatory authorities with information about the company's activities in reporting period... It indicates the main characteristics of the business as a whole, as well as factors affecting changes in certain indicators. There is no strict form for an explanatory note. That is, the accountant can draw up it in text form and use various tables, summaries, graphs or diagrams in it, in a word, apply in this report all the methods of presenting information that he considers necessary. The data set for the explanatory note is also determined by the accountant himself. At the same time, he should be guided by the very purpose of this form, in other words, to disclose in it the information necessary for the formation of an idea of ​​the company's activities among the controllers.

Example of an explanatory note

Explanatory note to the balance sheet for 2016 (sample)

1. General information
   1. Limited Liability Company "Alpha"
   2. Legal and actual address: Moscow st. Profsoyuznaya 99.
   3. Date of registration: August 21, 2013.
   4. OGRN: 1077077077077
   5. INN: 7727077700
   6. Gearbox: 772701001
   7. Registered with the Inspectorate of the Federal Tax Service of Russia No. 27 for Moscow, certificate of state registration 77 No. 000000077.
   8. Authorized capital: 10,000 (ten thousand) rubles, paid in full.
   9. Main activity: 70.3 - Provision of intermediary services related to real estate.
   10. The number of employees as of December 31, 2016 was 65 people.
   11. There are no branches, representative offices and separate subdivisions.
   12. The balance sheet is formed in accordance with the rules in force in the Russian Federation accounting and reporting.

The accounting policy for accounting purposes for 2016 was approved by order of the General Director dated December 25, 2015 No. 2015-12 / 28. In the reporting period accounting policy did not change.

1. According to approved document the organization applies linear method depreciation of fixed assets and intangible assets.
2. Inventory value, finished products carried out by actual cost;
3. Inventories are written off to production at average cost.
4. Financial results from the sale of products, works, services, goods is determined by shipment.

1. Key performance indicators (here you can give the main figures for the company's income and expenses, reflected for accounting purposes)

1. In the reporting year, the revenue of Alpha LLC was:
   1. For the main activity of providing intermediary services related to real estate - 158 456 120 rubles
   2. For other types of activities - 1,000,580 rubles.
2. Other income: 670,800 rubles.

1. Production and distribution costs:
   1. Purchase of fixed assets: 3,480,780 rubles
   2. Depreciation: 44,118 rubles,
   3. Purchase of materials: 110,880 rubles.
   4. Wage fund: 37,520,130 rubles,
   5. Travel expenses: 458 690 rubles,
   6. Rent: 5 420 180 rubles.
2. Other expenses: 980,456 rubles.

1. Explanation of balance sheet items as of December 31, 2016

(Here separate items of the balance sheet are deciphered with more detailed information and explanations that may be of interest to auditors. Here is an example of such an explanation for the line "Capital and reserves").

4.1. Capital and reserves.

In 2016, the capital ratio and reserves were increased due to the retained earnings of previous years, remaining after the payment of dividends to the founders of Alpha LLC at the end of 2015. Thus, the cost of capital and reserves amounted to RR 880,000 as of December 31.

1. Cost estimate net assets(the data of net assets calculated on the basis of accounting indicators as of December 31 of the reporting year are given).

1. The composition of fixed assets (the indicator of the corresponding balance line is deciphered).

1. Accounts payable (including it is advisable to indicate the debt to the budget at the end of the year).

General Director of LLC "Alpha" Ivanova T.N.

As already mentioned, the legislation does not offer a clear list of information regarding financial activities companies that the accountant would be obliged to include in the explanatory note to the balance sheet. The main thing when compiling it is to adhere to general principle compliance of accounting data.

Related parties in the explanatory note

However, when drawing up an explanatory note, special attention should be paid to information about related parties. It is recommended to indicate it in this document as a separate section (clause 14 of PBU 11/2008).

The company has the right to determine the list of related parties itself, the data on which it will reflect in the note. The data themselves must be disclosed in the context of information on transactions with related parties, as well as regardless of the performance of transactions, for those organizations and individuals that are recognized as affiliated.

Related parties in an explanatory note, example

1. Information about affiliated persons as of 12/31/2016:
2. Ivanova Tatyana Nikolaevna - the founder of a 50% share of ownership in the management company, holds the position of General Director.
3. Petrova Ekaterina Borisovna - the founder of a 50% share in the management company, holds the position of Deputy General Director.

1. Transactions carried out in the reporting period with related parties.

2.1. 03/20/2016 general meeting of the founders of Alpha LLC was reviewed and approved financial statements for 2015. The meeting decided to pay at the end of 2015 a profit in the amount of 7,800,000 rubles to the founders based on their share in the charter capital. The payment (taking into account the withholding tax on personal income) was made in 1504.2016.

2.2. In July 2016, Alpha LLC entered into a contract with the founder, E.B. Petrova. purchase agreement non-residential premises worth 1,250,000 rubles. The cost of the transaction is due to an independent appraisal of the value of the property, carried out by an independent appraiser. The settlements for the completed transaction were made in full in August 2016, at the same time the acceptance certificate of the premises was signed.

The main purpose of the explanatory note is a summary of the attached material.

The sample can be downloaded for free via the direct link.

An explanatory note will be necessary for its compiler for various reasons: to the balance sheet, project, work program, calendar and thematic planning, diploma material, curriculum and more. Its design will not cause particular difficulties for the author, since the form of execution of the explanatory note is free. On this page of the free resource, you can download a sample document for free and apply it in your own practice. The simplest format is easy to edit.

The main purpose of the explanatory note is a summary of the attached material. It sounded the main idea of ​​the totality of the attached documentation. An explanatory note has much in common with an explanation, cover letter, content, introduction. The structure and content of the accompanying documentation can be set out on several sheets and on one page. This circumstance depends on the amount of information provided and the submission of the material by the author.

Mandatory paragraphs of the explanatory note

• Name, number, date, place of compilation;
• Details of the institution and leadership positions;
• Information about the actual state of affairs;
• Explanation of some indicators, terms, concepts;
• Bosses' signatures and transcript.

Like any other written local act, the explanatory paper must be performed correctly, excluding spelling and punctuation errors. The addressee will first read the accompanying sheet. Further reading of the pact largely depends on the content of the first, explanatory document. Correctly presented information in the introduction gives weight to the entire folder of enclosed papers.

Date: 2016-03-04

Explanatory note sample

When to provide an explanatory note

When conducting an inspection, the inspector has the right to request written explanations. Situations in which it is obligatory to provide an explanatory note to the tax office (we offer a sample for NPOs) are prescribed in clause 3 of Art. 88 of the Tax Code of the Russian Federation:

1. Errors in the submitted reports. For example, the declaration revealed inaccuracies or inconsistencies.

   Explanatory note to the tax office on demand: sample

   In this case, the tax authorities require you to provide a justification for these inconsistencies or send a corrective report.

2. In the corrective reporting, the amounts payable to the budget are significantly lower than in the initial calculations. In such a situation, the inspector may suspect a deliberate understatement of the tax base and payments and will demand an explanation of the changes.
3. Losses are reflected in the submitted income tax return. In any case, the Federal Tax Service will have to justify the unprofitable activity, therefore, an explanatory note on losses can be prepared in advance.

The inspection request should be answered within 5 working days from the date of official delivery of the request - such norms are enshrined in clause 3 of Art. 88, paragraph 6 of Art. 6.1 of the Tax Code of the Russian Federation. In special cases, the FTS will have to notify the receipt tax request(letter of the Federal Tax Service of the Russian Federation dated January 27, 2015 No. ED-4-15 / 1071).

Some requests may not have the official stamp. You will still have to answer such requirements - such explanations are given in the letter of the Federal Tax Service of the Russian Federation dated July 15, 2015 No. ED-3-2 / [email protected]

How to compose a document

When drawing up a document, we are guided by the following rules:

1. We compose the answer on the letterhead of the organization. If there is no such form, in the header of the document we indicate the full name of the institution, TIN, KPP, OGRN and the address.
2. We indicate the number and date of the requirement for which the explanatory note is drawn up. It is permissible to compose an answer to several tax inquiries at once.
3. If there are errors and inconsistencies in the report, double-check the reports to exclude typos or misprints.
4. In the descriptive part, we reveal in detail and consistently the circumstances of the situation that needs to be explained.
5. When responding to a request, rely on facts, document the circumstances. Attach copies of documents to your answer, if any.

If the inspector requires you to provide an explanatory note on inconsistencies in the value-added tax return, you will have to send a response electronically. An exception to the rule is assigned to organizations that report on VAT on paper. If the institution reported electronically, but provided an answer to the request on paper, then the tax authorities will consider such explanations not provided. Such norms are spelled out in the letter of the Federal Tax Service dated January 27, 2017 No. ED-4-15 / 1443.

How to write an explanatory note, sample

What will happen if you do not answer the requirement of the Federal Tax Service

No matter how the inspection officers threaten with punishments, the tax authorities cannot fine or issue an administrative penalty for the absence of explanations:

• Article 126 of the Tax Code of the Russian Federation is not a basis for punishment, since the provision of explanations does not apply to the provision of documents (93 of the Tax Code of the Russian Federation);
• Article 129.1 of the Tax Code of the Russian Federation is inapplicable, since a request for written explanations is not a "counter check" (93.1 of the Tax Code of the Russian Federation);
• Article 19.4 of the Administrative Code is not an argument, the punishment is applicable only if you fail to appear at the territorial inspection.

Similar explanations are given in clause 2.3 of the letter of the Federal Tax Service of Russia dated July 17, 2013 No. AS-4-2 / ​​12837.

Advance Reports - Are Service Notes Required?

1.3 days established by clause 11 of the Procedure cash transactions v Russian Federation(Approved by Decision of the Board of Directors of the Bank of Russia No. 40 dated September 22, 1993). But this is so irrelevant with reality, so organizations set their own deadlines. Although the order number 40 was, and remained. Nobody canceled it.

abilities (opportunities) will agree with the bank, tax. Usually they close their eyes for 10 days - there are no fundamental violations, the money is for a private organization.

Advance report

- This is a document that is used to record funds issued to employees of the organization for the report.

How to write an explanation to the tax office

It is a confirmation of the amounts spent by the accountable persons. The issuance of money under the report is carried out on the basis of the order of the head on the direction of the employee on a business trip, endorsed by the head of the application for the issuance of money.

Since January 1, 2002, legal entities all forms of ownership, except budgetary organizations, the unified form is applied advance report No. AO-1 (approx.

Reimbursement of expenses for fuel and lubricants during a business trip by personal transport

Under the new rules, an employee can travel on a business trip by personal transport.

Under what article does KOSGU reimburse employees' expenses for fuel and lubricants when traveling by personal transport?

An employee on a business trip by personal transport must draw up a memo with the dates of departure and arrival. Upon returning from a business trip, along with a memo, you must submit documents confirming the use of the car: waybill, cashier's checks(for gasoline), receipts (for parking, toll roads), bills, etc.

Filling out a service assignment to be sent on a business trip

A service assignment for a business trip is drawn up on the basis of the relevant information from the business trip plan. When an employee is sent on an urgent (unscheduled) business trip, the task is drawn up on the basis of the decision of the head of the organization (another authorized person), expressed, for example, in a resolution on a memo (other document).

As a rule, the unified form No. T-10a is used for the execution of official orders.

What does a service note for a taxi fare look like?

It would seem a trifle, but this small detail must be taken into account, must be correctly framed. There are many nuances when using a taxi for business purposes. Let's consider them in more detail.

A firm is not always able to provide a company car for its employees, this is a common practice. The same can be said about the personal transport of employees, it is not always available. However, travel on official business is often necessary.

Business trip clearance 2015

Regardless of the taxation system used by the organization tax law makes uniform requirements for documenting expenses, including for the registration of business trips in 2015. These expenses must meet the criteria for recognizing expenses for the purpose of taxation of profits, provided for in Art. 252 of the Tax Code of the Russian Federation, and, in particular, must be confirmed by documents drawn up in accordance with the legislation of the Russian Federation.

Travel certificate - 2015

The specifics of sending workers on a business trip are regulated by Government Decree No. 749 dated October 13, 2008. This document determines what documents employers and employees must draw up when sending on a business trip and returning from it, as well as the payment of daily subsistence and other expenses during a business trip.