How to keep a book of expenses
Based on the data of this book, the tax return on the USN is completed.
Keep a book of expenses should, adhering to the basic requirements for its preparation:
- should reflect all income and expenses for the tax (reporting) period, which are taken into account when calculating the single tax;
- the operations performed must be indicated in chronological order;
- each operation should be assigned a separate line;
- blots and erasures are not allowed.
Registration of accounting documents should be carried out at the time of the transaction of economic activity, if it is impossible - immediately after its completion.
It is necessary to start maintain new Books of account for each calendar year. It can be on paper or in electronic form, to make the transition from one form of reference books to the other at any time of the year.
You must remember that if the entrepreneur during the year, no activity, then at the end of the year must be filed "zero" Declaration, and the following year issued a new Book of the account of expenses and income.
According to the instruction of the Finance Department, annually, a certain period, the Ledger of costs and revenues, at the request of the entrepreneur should be submitted to tax authority and certified by his representative.
If it was not possible to keep the book of expenses without errors, it is necessary to make corrections. This can be done in the following ways:
- cross out the erroneous value of the indicator and write the correct one;
- perform an additional operation;
- use of the “red reversal” method (carrying out a similar operation with a minus sign).
Each correction made must be justified, a date and a signature must be stamped next to the corrected entry.
Basics of filling the book:
- The first section consists of 4 tables that reflect expenses and incomes for each quarter.
- The second section is designed to record the cost of purchases of fixed assets and intangible assets, which must be filled in when taxing "income minus expenses."
- The third section reflects the losses that reduce the base for a single tax, and is filled with the taxation of “income minus expenses”.