Today we will figure out when a company has a PNO (permanent tax liability) and when it will have to reflect a deferred tax asset in accounting. In accounting, organizations must reflect differences arising from discrepancies between accounting profit and profit calculated in accordance with the requirements of Chapter 25 of the Tax Code of the Russian Federation.

The obligation to form PNO is established by PBU 18/02 “Accounting for calculations of corporate income tax”, approved by Order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n (as amended by Order of the Ministry of Finance of Russia dated February 11, 2008 No. 23n).

PBU 18/02 may not be applied by organizations that are small businesses (small enterprises), as well as non-profit organizations.

Organizations related to small businesses are determined in accordance with the Federal Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in Russian Federation».

PTI or permanent and deferred tax assets and liabilities arise when income or expenses are recognized in different amounts in accounting and tax accounting. And also due to the different order of formation of the initial value of assets in accounting and tax accounting.

Information on permanent and temporary differences is generated in accounting or on the basis of primary accounting documents directly for accounts accounting, or in another manner that is determined by the organization independently (for example, in non-system accounting registers - tables, calculations, etc.). At the same time, the organization must separately reflect permanent and temporary differences in accounting, as well as provide analytical accounting for temporary differences. They must be reflected differentiated by the types of those assets and liabilities in respect of which this temporary difference arose.

The rules for reflecting information on permanent and temporary differences in accounting and the method of maintaining analytical accounting of temporary differences should be fixed in the accounting policies of the organization.

Let's consider the procedure for forming in accounting the indicators provided for by PBU 18/02.

Permanent tax assets and liabilities(PNO and PNA)

Permanent tax assets and liabilities are formed due to the appearance of permanent differences between accounting and tax accounting data.

Constant differences- these are income and expenses that affect the formation of accounting profit (loss), but are not taken into account when determining the tax base for income tax for both the reporting and subsequent reporting periods.

Permanent differences are also income and expenses that are taken into account when determining the tax base for the profit tax of the reporting period, but are not recognized for accounting purposes as income and expenses of both the reporting and subsequent reporting periods.

Permanent differences arise if:

• any expenses are taken into account when forming the financial result in accounting in full, and for tax accounting purposes they are normalized (representation expenses, advertising expenses, expenses for creating reserves for doubtful debts, etc.);
• any expenses are accepted in tax accounting, but in accounting do not affect the formation of the financial result;
• the organization transferred its property (goods, works, services) free of charge. When calculating the tax base for income tax, expenses associated with the gratuitous transfer of property, including the residual value of fixed assets and intangible assets, are not taken into account. In accounting, these amounts are reflected as expenses;
• there remains a loss from previous years, which after 10 years cannot be accepted for tax purposes (Article 283 of the Tax Code of the Russian Federation);
• other differences appeared between accounting and tax accounting data.

Permanent tax liability (PNO)- this is the amount of tax that leads to an increase in income tax payments in the reporting period.

Permanent tax asset (PTA), on the contrary, reflects a decrease in income tax.

Permanent tax liabilities and assets are formed in the reporting period in which the permanent difference arose.

The amount of the permanent tax liability (asset) is equal to the product of the permanent difference and the income tax rate in effect at the reporting date.

Organizations reflect permanent tax liabilities and assets in their accounting on account 99 sub-account “Permanent tax liabilities/assets” in correspondence with account 68 sub-account “Calculations for income tax”:

Debit 99 Credit 68 subaccount “Calculations for income tax” - a permanent tax liability has been accrued (PNO);

Debit 68 subaccount “Calculations for income tax” Credit 99 - a permanent tax asset has been accrued.

Temporary differences, deferred tax asset and IT

Deferred tax assets and deferred tax liabilities are formed if temporary differences arise between accounting and tax accounting.

Temporary differences are income and expenses that form accounting profit (loss) in one reporting period, and the tax base for income tax in another or other reporting periods.

Temporary differences are divided into:

• for deductible temporary differences;
• taxable temporary differences.

Deductible temporary differences are formed if any expenses in accounting in the reporting period reduced the accounting profit, and in tax accounting they will be accepted only in the next reporting (tax) period or even later. For example, if:

• in the reporting period, depreciation for accounting purposes was accrued in a larger amount than in tax accounting;
• the organization applies different ways recognition of commercial and administrative expenses in the cost of products sold (goods, works, services) for accounting and tax purposes;
• the organization uses the cash method to calculate income tax and at the end of the reporting period it has accounts payable for purchased goods (works, services). The amount of this debt is recognized in accounting as part of the organization's expenses when the acquired property (work, services) is accepted for accounting, and in tax accounting - only after payment.

The occurrence of a deductible temporary difference leads to the appearance deferred tax asset(SHE). The amount of the deferred tax asset increases the profit tax in the reporting period (at the time of its occurrence) and reduces the profit tax in the following or subsequent reporting (tax) periods.

Deferred tax asset are formed in the reporting period when deductible temporary differences arise. The amount of the deferred tax asset is equal to the product of the deductible temporary difference and the income tax rate in effect at the reporting date.

Organizations reflect deferred tax assets in their accounting on account 09 “Deferred tax assets” in correspondence with account 68 sub-account “Calculations for income tax”:

Debit 09 Credit 68 subaccount “Calculations for income tax” - deferred tax asset accrued.

Organizations are given the right to independently decide how detailed they need to maintain analytical accounting when reflecting deferred tax assets. The chosen method should be fixed in the accounting policy. Analytical accounting of deferred tax assets should be structured in such a way that it is possible to determine what caused the deductible temporary difference.

Example 1

On November 20, 2013, the organization accepted for accounting an item of fixed assets with an initial cost of 750,000 rubles. with a deadline beneficial use 5 years. The income tax rate is 20%.

For accounting purposes, an organization calculates depreciation using the reducing balance method, and for the purpose of determining the tax base for income tax - using the straight-line method.

The amount of depreciation accrued during the fourth quarter of 2013, according to accounting data, amounted to 38,900 rubles, according to tax accounting - 37,500 rubles.

Thus, the deductible temporary difference amounted to 1,400 rubles. (RUB 38,900 – RUB 37,500).

The deferred tax asset is calculated as follows:

1400 rub. x 20% = 280 rub.

The formation of ONA in accounting is reflected by the posting:

- 280 rub. - deferred tax asset accrued.

According to the norms of PBU 18/02, an organization can generally abandon detailed analytical accounting of deferred tax assets if it is not particularly difficult for it to track the movement of these amounts based on the existing analytics of deductible temporary differences.

As deductible temporary differences decrease or are fully settled, deferred tax assets will decrease or be fully settled.

The repayment amount is reflected in the accounting records as follows:

Debit 68 subaccount “Calculations for income tax” Credit 09 - repaiddeferred tax asset.

If there is no taxable profit in the current reporting period, but it is probable that it will arise in subsequent reporting periods, then the amounts of the deferred tax asset remain unchanged until the reporting period when taxable profit arises in the organization.

If the accounting object in connection with which the deferred tax asset was accrued is disposed of, the balance of the outstanding deferred tax asset is written off to account 99 “Profits and losses”:

Debit 99 Credit 09 - deferred tax asset is written off.

Taxable temporary differences arise if, due to any business transactions the tax base for income tax is reduced, and accounting profit will be reduced by this amount in the next reporting period or in subsequent periods. For example, if:

• in the reporting period, depreciation was accrued in accounting in a smaller amount than in tax accounting;
• The organization applies the cash method for the purpose of calculating income tax and accounts receivable are included in its accounting, the amount of which is included in income when forming IT accounting profit, and in tax accounting will be recognized as income after receiving payment from the buyer (customer).

The occurrence of taxable temporary differences leads to the formation deferred tax liabilities (DTL). They lead to a decrease in the amount of income tax in the current reporting period (at the time it arises) and to an increase in income tax in the following or subsequent reporting (tax) periods.

Deferred tax liabilities are recognized in the reporting period in which taxable temporary differences arise. IT is calculated as the product of the taxable temporary difference and the income tax rate in effect at the reporting date. In accounting, IT is reflected by posting:

Debit 68 subaccount “Calculations for income tax” Credit 77 - deferred tax liability accrued.

Example 2

On September 25, 2013, the organization accepted for accounting an item of fixed assets with an initial cost of 480,000 rubles. with a useful life of 5 years. The income tax rate is 20%.

For accounting purposes, the organization calculates depreciation using the straight-line method, and for the purpose of determining the tax base for income tax, using the non-linear method.

The amount of depreciation accrued during the fourth quarter of 2013 was:

• according to accounting data - 24,000 rubles,
• according to tax records - 48,000 rubles.

The taxable temporary difference amounted to RUB 24,000. (48,000 rubles – 24,000 rubles).

The deferred tax liability is calculated as follows:

24,000 rub. x 20% = 4800 rub.

In accounting, the formation of deferred tax liabilities is reflected by the following entry:

Debit 68 Credit 77
- 4800 rub. - deferred tax liability has been accrued.

An organization may not accrue deferred tax liabilities for each temporary difference that arises and not reflect them in detail in accounting, but rather determine their value based on the final data on the amount of taxable temporary differences formed during the reporting period.

As taxable temporary differences decrease or are fully settled, deferred tax liabilities will decrease or be fully settled.

Amounts by which deferred tax liabilities are reduced or fully repaid in the reporting period are reflected in the accounting records by posting:

Debit 77 Credit 68 - deferred tax liability repaid.

If the accounting object in connection with which the deferred tax liability was accrued is disposed of, the amount of the incompletely repaid tax liability is written off to the credit of account 99 “Profits and losses”:

Debit 77 Credit 99 - deferred tax liability written off.

If the legislation provides for different income tax rates for certain species income, then when forming a deferred tax asset or deferred tax liability, the income tax rate must correspond to the type of income that leads to a decrease or complete repayment of the deductible or taxable temporary difference in the following or subsequent reporting periods.

Conditional expense (conditional income) and current income tax

PBU 18/02 “Accounting for income tax calculations” introduced the concept of “conditional expense (conditional income) for income tax.” This is the amount calculated as the product of the financial result according to accounting data and the income tax rate.

The conditional expense (conditional income) for income tax is reflected in accounting in account 99 “Profits and losses” subaccount “Conditional income tax expense/income”. The conditional income tax expense is accrued by posting:

Debit 99 Credit 68 - reflects the amount of conditional income tax expense.

The amount of conditional income tax is reflected as follows:

Debit 68 Credit 99 - accrued conditional income for income tax.

Current income tax PBU 18/02 refers to the amount of conditional income tax expense (income), adjusted to the amount of permanent tax liability (asset), increase or decrease in deferred tax asset and deferred tax liability of the reporting period. It is calculated by the formula:

Npr = +(–)UN + PNO– PNA +(–) SHE + +(–) IT,

where Npr is the current income tax;

UN - conditional expense (conditional income);

PNO - permanent tax liability;

PNA - permanent tax asset;

OTA - deferred tax asset;

IT is a deferred tax liability.

The current income tax calculated in accounting must be equal to the income tax calculated according to tax accounting data.

According to paragraph 22 of PBU 18/02, an organization can determine the amount of current income tax in one of two ways:

• calculate the amount of current income tax based on data generated in accounting in accordance with paragraphs 20 and 21 of PBU 18/02 (that is, based on the amount of conditional expense or conditional income tax income, adjusted for the amount of permanent and deferred tax assets and obligations);
• calculate the amount of current income tax based on tax return on income tax.

The organization must establish the method for determining the amount of the current income tax in its accounting policies. Moreover, no matter which method she chooses, the amount of the current income tax must be equal to the amount of income tax reflected in the tax return. In addition, all organizations must, as before, make accounting entries for the formation of the amount of conditional expense (conditional income) for income tax, as well as the amounts of permanent tax assets and liabilities and deferred tax assets and liabilities. The amount of the current income tax from the tax return can only be used to determine the amount of certain tax amounts provided for by PBU 18/02. Thus, if such indicators as conditional income tax expense (conditional income), permanent tax liabilities (assets) and current income tax for the reporting period are known, you can easily calculate the amount of deferred taxes.

Example 3

LLC "Saratov Expanses" determines the amount of the current income tax in the first way. In the organization, the financial result (profit) revealed at the end of the reporting period according to accounting data amounted to 250,000 rubles.

In the reporting period, LLC Saratov Spaces identified the following differences:

As a result, the following tax assets and tax liabilities were formed:

To simplify the example, let’s assume that at the beginning of the reporting period there were no balances on accounts 09 and 77.

We calculate the conditional income tax expense:

250,000 rub. x 20% = 50,000 rub.

Let's do the wiring:

Debit 99 subaccount “Conditional income tax expense/income” Credit 68 subaccount “Calculations for income tax”

We check the compliance of tax accounting data with accounting data. To do this, it is convenient to use the formula:

NB = FR + (–) PR + VVR – NVR,

where NB is the tax base for income tax;

FR - financial result according to accounting data (if a loss is received, its amount must be taken with a minus sign);

PR - constant differences;

VVR - deductible temporary differences;

TVR - taxable temporary differences.

In this case, you should pay attention to the following. If a permanent difference has arisen due to the fact that when carrying out any business transaction in accounting, expenses are recognized in a larger amount than in tax accounting, then the amount of the permanent difference is added to the amount of the financial result. If, on the contrary, the difference arises due to the fact that expenses in tax accounting are recognized in a larger amount than in accounting, the amount of the permanent difference is deducted.

In our example, LLC “Saratov Expanses” has an income tax base of:

250,000 rub. + 500 rub. + 800 rub. – 7500 rub. = 243,800 rub.

The current income tax is:

RUB 243,800 x 20% = 48,760 rub.

This tax amount is calculated in the income tax return.

When reflecting tax assets and tax liabilities in accounting, the following entries were made:

- 100 rub. - a permanent tax liability has been accrued;

Debit 09 Credit 68 subaccount “Calculations for income tax”
- 160 rub. - deferred tax asset accrued;

Debit 68 subaccount “Calculations for income tax” Credit 77
- 1500 rub. - deferred tax liability accrued;

Debit 99 Credit 68 subaccount “Calculations for income tax”
- 50,000 rub. - a contingent income tax expense has been accrued.

Thus, at the end of the reporting period, LLC “Saratov Spaces” had a credit balance of the subaccount “Income Tax Calculations” of account 68:

50,000 rub. + 100 rub. + 160 rub. – 1500 rub. = 48,760 rub.

As can be seen from the example, the amount of current income tax accrued according to accounting data is equal to the amount of tax reflected in the declaration.

PNO

Permanent differences arise as a result of differences in accounting and tax accounting. Permanent tax liabilities (PLT) are formed due to the excess of the income tax calculated on the basis of tax accounting over the tax on accounting profits. The formation of a permanent obligation is carried out on the basis of PBU 18/02 (Order of the Ministry of Finance of the Russian Federation dated November 19, 2002 N114n).

What are permanent tax liabilities?

Income and expenses generated as a result of business activities are reflected differently in accounting and tax accounting. Some types of these indicators are recognized in both accounts in different amounts. Also, the formation of the initial value of assets differs in accounting and tax accounting. In this regard, PNO arises.

The differences between income tax calculated on the basis of tax accounting and tax on accounting profits are of two types:

• Permanent tax assets;
• Ongoing tax obligations.

Permanent tax assets appear when some expenses are recognized only in accounting for tax purposes or some income is reflected only in accounting. In this regard, accounting profit exceeds taxable profit. PNA equal to the value expenses or income accepted in tax or accounting, respectively, multiplied by 20%.

The appearance of PNO means that some income is recognized only in accounting for tax purposes or some expenses are recognized only in accounting. In this regard, a situation arises when profit according to accounting data is less than taxable profit. The permanent liability is calculated as expenses accepted in accounting (income taken into account in tax accounting) multiplied by 20%.

One of the purposes for which the above-described values ​​are calculated and taken into account is to explain the difference in the amount of profit according to accounting and tax reporting.

Operations that cause PNO

Since permanent tax liabilities arise as a result of the fact that expenses are recognized as such only in accounting or income is taken into account only in tax accounting when creating the income tax base, there are many transactions that entail the occurrence of PIT:

• transfer of property of an organization, owned by it by right of ownership, to a third party without payment, that is, free of charge. In tax accounting, such a transfer, as well as the residual value of this property, are not taken into account as expenses. In accounting, gratuitous transfer is recognized as an expense;
• The organization incurred a loss in tax accounting, that is, at the end of the year, when calculating the income tax base, expenses exceeded income. Until 2017, the income tax base could be reduced by the amount of the loss in full within 10 years from the moment the loss occurred. After 10 years, the loss cannot be taken into account in tax accounting, while it continues to be taken into account in accounting;
• expenses associated with corporate events. When accepted for income tax accounting, expenses must be documented, have justification, and must also be related to business activities. Since expenses for corporate events do not meet these requirements, they are not accepted in tax accounting;
• revaluation of a fixed asset associated with a change in the value of the object on the market. During the revaluation, the initial value of the fixed assets or the current value (if the object has already been revalued) is recalculated. This entails recalculating depreciation from the moment the asset begins to be used. However, these changes are taken into account only in accounting; they do not matter for tax accounting.

Let's consider how the amount of compensation will be reflected in accounting. According to paragraph 5 of PBU 10/99, expenses associated with the manufacture and sale of products, the acquisition and sale of goods, expenses the implementation of which is associated with the performance of work and the provision of services are expenses for ordinary activities. Since the employee’s personal transport is used for business purposes, the compensation amounts will represent expenses for ordinary activities. Such expenses, based on paragraph 9 of PBU 10/99, are included in the cost of goods, products, works, and services sold.

The date of recognition of expenses is determined in accordance with paragraph 18 of PBU 10/99, which states that expenses are recognized in the reporting period in which they occurred, while the recognition of expenses does not depend on the time of actual payment of funds and other forms of expenses.

The accrual of the amount of compensation will be reflected on the credit of the account in correspondence with the debit of the production cost accounts, these can be accounts, , and others. Payment of compensation will be reflected in the debit of the account in correspondence with account 50 “Cash”.

When calculating the amount of compensation, it should be taken into account that if the employee was on a business trip, vacation, did not go to work due to temporary disability or was absent from work for other reasons, then for the period when the employee did not work and, accordingly, his car was not in use, no compensation is paid.

When calculating income tax, you can reduce taxable income not by the entire amount of compensation, but only by that part of it that does not exceed the established norm. This requirement is established by subparagraph 11 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. To reduce income by the amount of compensation for the use of a personal car, it is necessary to document the expense (clause 1 of Article 252 of the Tax Code of the Russian Federation).

If an organization uses the accrual method to calculate income tax, then to determine the date of expenses it must be guided by Article 272 of the Tax Code of the Russian Federation. Subclause 4 of clause 7 of this article establishes that the date of incurring expenses in the form of compensation for the use of personal cars and motorcycles for business trips is the date of transfer of funds from the current account (payment from the cash register) of the taxpayer. Expenses for payment of compensation within the limits of the norms are taken into account for profit tax purposes, are recognized as other expenses associated with production and sales, are classified as indirect expenses and are written off as expenses of the reporting (tax) period in full.

In the event that an organization pays an employee an amount of compensation in larger size, than provided for by Decree of the Government of the Russian Federation of February 8, 2002 No. 92 “On establishing standards for organizations’ expenses for the payment of compensation for the use of personal cars and motorcycles for business trips, within which, when determining the tax base for corporate income tax, such expenses are classified as other expenses associated with production and sales” (hereinafter referred to as Resolution No. 92), then the taxpayer has a permanent difference, entailing the emergence of a permanent tax liability. Let us recall that in accordance with paragraph 4 of the Accounting Regulations PBU 18/02, this constant difference represents the amount of expense that forms the accounting profit (loss) of both the reporting and subsequent reporting periods.

Example 1.

The trade organization Mirage LLC is hiring a sales agent, subject to the condition of using labor activity personal car VAZ 2107. Employment contract it is stipulated that the employee is paid a monthly compensation amount in advance no later than the 10th day of the first month of the quarter in the amount of 9,000 rubles.

In accordance with Resolution No. 92, the VAZ 2107 belongs to the class of cars with an engine capacity of less than 2,000 cubic meters. see. Therefore, for tax purposes, Mirage LLC will be able to take into account for the quarter only an amount of 3,600 rubles (1,200 x 3 months). The amount of (9,000 rubles – 3,600 rubles) = 5,400 rubles is recognized as a permanent difference arising for the organization in the current quarter. Accordingly, the amount of the permanent difference reflected monthly will be 1,800 rubles.

Let’s assume that the organization’s working Chart of Accounts stipulates that the following subaccount has been opened to the balance sheet account:

68-2 “Income tax”.

In the accounting of the organization, payment of compensation to the sales agent, recognition of expenses and reflection of permanent differences is reflected as follows:

Account correspondence		Amount, rubles
Debit	Credit
By the 10th day of the first month of the quarter
			The amount of compensation given to the employee for the quarter
On the last day of the first month of the quarter
			Compensation accrued for 1 month of the quarter
			A permanent tax liability for 1 month of the quarter is reflected (RUB 1,800 x 24%)
On the last day of the second month of the quarter
			Compensation accrued for the second month of the quarter
			A permanent tax liability for the 2nd month of the quarter is reflected (RUB 1,800 x 24%)
On the last day of the third month of the quarter
			Compensation accrued for the third month of the quarter
			A permanent tax liability for the 3rd month of the quarter is reflected (RUB 1,800 x 24%)

Pay attention!

In the conditions of the given example, the amount of compensation paid to the employee cannot be accepted immediately as an expense, both for accounting purposes (the requirements established by paragraph 16 of PBU 10/99 are not met) and for tax accounting purposes - paragraph 14 of Article 270 of the Tax Code of the Russian Federation . Therefore, expenses are recognized in both accounting and tax accounting on the last day of the reporting period.

End of the example.

Example 2.

In January, Kontakt LLC carried out a gratuitous transfer of fixed assets to a non-profit organization. The initial cost of the object (excluding VAT) is 150,000 rubles, depreciation accrued at the time of transfer is 90,000 rubles. The organization determines income and expenses using the accrual method; advance payments for income tax are paid monthly based on the actual profit received.

Let us turn to paragraph 29 of the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01, approved by Order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26n (hereinafter referred to as PBU 6/01). The named paragraph establishes that the cost of an item of fixed assets that is retired or is not capable of bringing economic benefits (income) to the organization in the future is subject to write-off from accounting. Also, paragraph 29 establishes that the disposal of an item of fixed assets occurs in the case of:

ü sales;

ü termination of use due to moral or physical wear and tear;

ü liquidation in case of an accident, natural disaster and other emergency;

ü transfer in the form of a contribution to the authorized (share) capital of another organization, a mutual fund;

ü transfers under an agreement of exchange, gift;

ü making a contribution under a joint activity agreement;

ü identifying shortages or damage to assets during their inventory;

ü partial liquidation during reconstruction work;

ü in other cases.

Since the list of cases of disposal of fixed assets is open, disposal of a fixed asset also occurs in the case of its gratuitous transfer.

A decrease in the economic benefits of an organization as a result of the disposal of assets, including in this case disposal of fixed assets, in accordance with paragraph 2 of the Accounting Regulations “Expenses of the Organization” PBU 10/99, approved by Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n (hereinafter referred to as PBU 10/99) is recognized as expenses of the organization. At the same time, according to paragraph 11 of PBU 10/99, expenses associated with the sale, disposal and other write-off of fixed assets are recognized as operating expenses of the organization.

Until the moment of gratuitous transfer, the fixed asset object, as a rule, has been in operation for some time. The amount of depreciation accumulated during the operation of an object according to the Chart of Accounts of accounting upon disposal of an object of fixed assets is written off to the credit of account 01 “Fixed assets” in correspondence with account 02 “Depreciation of fixed assets”. Upon completion of the disposal procedure, the residual value of fixed assets is written off from account 01 “Fixed assets” to the debit of account 91 “Other income and expenses”, subaccount 91-2 “Other expenses”.

The instructions for using the Chart of Accounts provide that to account for the disposal of fixed assets, including in the case of gratuitous transfer, a subaccount “Retirement of fixed assets” can be opened to account 01 “Fixed Assets”.

In accordance with paragraph 2 of Article 154 of the Tax Code of the Russian Federation, when selling fixed assets free of charge, the tax base is determined as the cost of these fixed assets, calculated on the basis of prices determined in a manner similar to that provided for in Article 40 of the Tax Code of the Russian Federation, taking into account excise taxes (for excisable goods) and without inclusion of tax in them.

If fixed assets are transferred free of charge to a non-profit organization to carry out its main statutory activities, then, on the basis of paragraph 3 of Article 39 of the Tax Code of the Russian Federation, such a transfer is not recognized as a sale and, accordingly, is not recognized as an object of VAT taxation in accordance with paragraph 2 of Article 146 of the Tax Code of the Russian Federation.

According to subparagraph 5 of paragraph 2 of Article 146 of the Tax Code of the Russian Federation, the transfer of fixed assets on a gratuitous basis to government and administrative bodies and bodies is not recognized as an object of taxation. local government, and also budgetary institutions, state and municipal unitary enterprises.

For profit tax purposes, in accordance with paragraph 16 of Article 270 of the Tax Code of the Russian Federation, the organization’s expenses in the form of the value of gratuitously transferred property and expenses associated with such transfer are not taken into account.

In the example, the amount of expenses that are taken into account when generating accounting profit exceeds the amount of expenses accepted for profit tax purposes. The excess amount is a permanent difference.

It is necessary to make entries in accounting using the following names of subaccounts:

01-1 “Fixed assets in operation”;

01-2 “Disposal of fixed assets.”

Account correspondence		Amount, rubles
Debit	Credit
			The initial cost of the fixed asset item is reflected
			Accrued depreciation written off
			The residual value of a gratuitously transferred fixed asset item has been written off
			The loss from the gratuitous transfer of fixed assets was written off

In accordance with PBU 18/02, the cost of gratuitously transferred fixed assets and expenses associated with such transfer are classified as permanent differences. In this case, the permanent difference will be 60,000 rubles, that is, the residual value of the object.

A permanent tax liability that arose in an organization in January and amounted to 14,400 rubles (60,000 x 24%) will increase the organization’s income tax and will be reflected in the accounting records with the following entry:

End of the example.

Example 3.

Sibir LLC transfers, under a donation agreement, a computer used for management purposes to the director. The cost of the computer is 18,480 rubles. When a computer is accepted for accounting, its useful life is set at 4 years. For accounting purposes, depreciation is calculated on a straight-line basis. The amount of accumulated depreciation at the time of transfer of the computer is 6,160 rubles.

Account correspondence		Amount, rubles
Debit	Credit
			The original cost of the computer is reflected
			The amount of accrued depreciation is written off
			The residual value of the transferred computer has been written off
			VAT charged (RUB 12,320 x 18%)
			The loss from the gratuitous disposal of the computer was written off (12,320 rubles + 2,218 rubles)

IN in this example the amount of expenses that are taken into account when forming accounting profit exceeds the amount of expenses accepted for profit tax purposes by 12,320 rubles. This excess is a permanent difference, and the amount of the permanent tax liability will be 12,320 rubles x 24% = 2,956.80 rubles. This amount will increase the organization’s profit tax and should be reflected in the accounting records as a debit to the sub-account “Income Tax” and a credit to account 68 “Calculations for taxes and fees” sub-account “Calculations for Income Tax”.

End of the example.

The main accounting document that guides borrower organizations when recording accrued interest amounts is the accounting standard PBU 15/01 “Accounting for loans and credits and the costs of servicing them,” approved by Order of the Ministry of Finance of the Russian Federation dated August 2, 2001 No. 60n (hereinafter PBU 15/01).

According to the provisions of this accounting standard, interest represents the costs associated with obtaining and using loans.

If an organization is engaged in trading activities, then entertainment expenses may be reflected in account 44 “Sales expenses”.

Recognition of entertainment expenses in accounting on the basis of paragraph 18 of PBU 10/99 is carried out in the reporting period in which they occurred, regardless of the time of their payment.

As a rule, entertainment expenses are carried out by accountable persons, therefore the recognition of entertainment expenses is carried out upon approval advance report accountable person.

When determining the financial result, entertainment expenses are written off to account 20 “Main production” or immediately attributed to account 90 “Sales” subaccount “Cost of sales” (depending on which method of writing off management expenses is fixed in the accounting policy of the organization).

Chapter 25 of the Tax Code of the Russian Federation includes entertainment expenses as part of other expenses associated with production and sales (subclause 22 of clause 1 of Article 264 of the Tax Code of the Russian Federation).

Representation expenses during the reporting (tax) period are included in other expenses taken into account when determining the tax base for income tax, in an amount not exceeding 4 percent of the taxpayer’s expenses for wages for this reporting (tax) period. This is precisely the rule established by paragraph 3 of subparagraph 22 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation.

Pay attention!

Entertainment expenses to the extent that they exceed the maximum amount established by the Tax Code of the Russian Federation are included by the taxpayer as expenses not taken into account for taxation (clause 42 of Article 270 of the Tax Code of the Russian Federation).

The date of recognition of entertainment expenses for taxpayers using the accrual method, in accordance with paragraph 5 of Article 272 of the Tax Code of the Russian Federation, is the date of approval of the advance report.

We remind you that in accordance with paragraph 3 of Article 318 of the Tax Code of the Russian Federation, the base for calculating the maximum amount of entertainment expenses is determined by the taxpayer on an accrual basis from the beginning of the tax period.

Since entertainment expenses in accounting are accepted in full, and in tax accounting are recognized in an amount not exceeding 4% of the amount of labor costs, this leads to a difference between accounting and tax profit.

Moreover, with regard to entertainment expenses, it is not always possible to immediately say clearly what difference will arise for the taxpayer - permanent or temporary. The only exception is the case when expenses incurred by the taxpayer cannot be considered representative from the point of view of the Tax Code of the Russian Federation. Such a difference is immediately recognized as permanent and forms a permanent tax liability, which is the amount of tax leading to an increase in income tax in the reporting period.

It may also happen that in one reporting period the standard for entertainment expenses will be less than the amount of actual expenses, and the taxpayer will accept as expenses the amount of entertainment expenses within the standard, and in the next reporting period the amount of the standard will increase, because it depends on the amount of labor costs, which is determined by the cumulative total. In other words, it is possible that in the next reporting period the taxpayer will be able to take into account as expenses the entire amount of entertainment expenses, including those not previously taken into account.

Example 5.

(Amounts shown in the example do not include value added tax).

In February 2006, Melena LLC held negotiations with Raduga LLC with the aim of organizing joint production of furniture. Let’s assume that the organization’s costs for conducting these negotiations are:

Costs for an official reception (lunch in a restaurant) – 10,000 rubles.

Transport services for negotiation participants – 1,000 rubles.

During the negotiations, a cultural program was envisaged, namely a visit to the local drama theater.

Theater tickets – 1,000 rubles.

Delivery of participants to the theater and back - 500 rubles.

Buffet service at the theater amounted to 1,200 rubles.

Thus, the total cost of receiving the delegation from Melena LLC amounted to 13,700 rubles.

Analyzing these expenses of the organization, the accountant must exclude from the entertainment expenses related to this meeting the amount associated with visiting the theater, since expenses associated with organizing entertainment, namely: the cost of tickets to the theater, delivery of delegation members to the theater and buffet service in the theater are not classified as entertainment for profit tax purposes. Thus, the amount of 2,700 rubles forms a permanent difference and the accountant must record a permanent tax liability in the amount of 2,700 rubles x 24% = 648 rubles.

The amount of expenses of the organization for tax purposes recognized as representative expenses will be 11,000 rubles.

Let's assume that in the 1st quarter of 2006, labor costs at Melena LLC amounted to 235,000 rubles, therefore, the standard for entertainment expenses will be equal to 235,000 rubles x 4% = 9,400 rubles. The standard value is less than the amount of actual costs - 11,000 rubles. Consequently, for tax purposes, Melena LLC will be able to accept entertainment expenses within the standard (9,400 rubles), and the amount of 1,600 rubles (11,000 rubles - 9,400 rubles) will be recognized as a deductible temporary difference and the accountant must reflect the amount of deferred tax in accounting asset in the amount of 1600 rubles x 24% = 384 rubles.

The working chart of accounts of the organization stipulates that the balance sheet account:

To reflect transactions for settlements with employees of the organization, other than wages, the Chart of Accounts is intended for account 73 “Settlements with personnel for other transactions”. The accrual of the lifting amount will be reflected in the credit of account 73 “Settlements with personnel for other operations” in correspondence with the debit of the production cost accounts. Payment of the allowance amount will be reflected in the debit of account 73 “Settlements with personnel for other operations” in correspondence with account 50 “Cash”.

In tax accounting, the taxpayer's expenses for paying allowances when an employee moves to another area are included in other expenses associated with production and sales (subclause 5 of clause 1 of Article 264 of the Tax Code of the Russian Federation). Moreover, as we noted above, as an expense taken into account for taxation, the income tax payer can only take into account the amount of allowances within the limits established by Resolution No. 187.

The date of recognition of expenses in accordance with subparagraph 4 of paragraph 7 of Article 272 of the Tax Code of the Russian Federation for taxpayers using the accrual method is the date of transfer of funds from the current account (payment from the cash desk).

The amount of excess allowances is not taken into account by the taxpayer when calculating the tax base for income tax. This follows from paragraph 37 of Article 270 of the Tax Code of the Russian Federation.

Due to the fact that the amount of paid allowances in accounting is accepted as an expense in full, but in tax accounting - only within the limits of the norms, the taxpayer will have a permanent difference. Therefore, the accountant must apply PBU 18/02 and record the amount of the permanent tax liability.

Example 7.

Let’s assume that a production organization (Omsk city) hired an out-of-town specialist (Novokuznetsk city) with a salary of 35,000 rubles.

The employment contract stipulates that the employer reimburses the employee for all expenses associated with moving to the city of Omsk, namely:

· travel expenses for the employee and his family members in the amount (actually amounted to 15,000 rubles);

· expenses for transporting property – (actually amounted to 7,000 rubles);

· expenses for arrangement in the amount of 1.5 monthly salary 52,500 rubles.

· daily allowance – 100 rubles (one day of travel).

Since it was not immediately possible to determine the exact amount of compensation, the accountant of the production organization gave the employee an advance in the amount of 25,000 rubles.

Let’s assume that the employee’s travel expenses exceeded the norm established by Resolution No. 187 by 2,000 rubles (the figures are taken tentatively).

This is reflected in the organization's accounting as follows.

Account correspondence		Amount, rubles
Debit	Credit
			An advance was issued to the employee for moving to a new place of work
			The actual amount of moving expenses is reflected (15,000 + 7,000 + 52,500 + 100)
			A permanent tax liability is reflected in terms of excess travel expenses (2000 x 24%)
			The remaining amount of compensation to the employee was issued

End of the example.

In accounting, these expenses, in accordance with PBU 10/99, relate to other expenses that form expenses for ordinary activities. Recognition of expenses for replacing defective and missing copies of periodicals is carried out in accordance with paragraph 18 of PBU 10/99, in the reporting period in which they occurred.

In addition to the specified accounting standard, organizations engaged in publishing activities use “ Methodical recommendations on issues of planning and accounting for costs of production and sales of products (works, services) at publishing enterprises”, approved by the Ministry of Press, Television and Radio Broadcasting and Mass Media of the Russian Federation on November 25, 2002 (hereinafter referred to as the Methodological Recommendations).

Based on the location of detection, defects are divided into defects that are detected at the publishing house before the product is sent to the buyer (internal defects), and defects that are detected by the buyer (external defects).

The costs in question, which involve replacing defective copies of periodicals, are, of course, associated with external defects. Moreover, we note that external (as well as internal) marriage is divided into correctable and irreparable marriage.

The decision to write off the missing or possibly lost copies of periodicals should be accepted by a commission appointed by order of the head of the organization.

The write-off of missing copies of periodicals must be documented, that is, an act must be drawn up. Currently no unified form such an act, therefore the organization must develop it independently in any form, and the manager must approve it by his order.

Example 8.

Let's assume that the publishing house has printed the next issue of a periodical magazine, the circulation of which is 1000 copies. The cost of this edition was 50,000 rubles.

This magazine, in the amount of 800 copies, was shipped to bookstores in the city in May of this year at a price per piece of 141.60 rubles, including VAT -18%. In June, a buyer received a claim in connection with the discovery of defects in 200 magazines, with a request to replace the defective products.

The defective products were returned to the publishing house and accepted for accounting as waste paper at a cost of 500 rubles.

These business transactions will be reflected in the publishing house’s accounting records as follows:

Account correspondence		Amount, rubles
Debit	Credit
In May
			Revenue from the sale of the magazine is reflected (RUB 141.60 x 800)
			VAT charged
			Product cost written off (800 x 50 rubles)
			Payment received from buyers
			Profit from the sale of the magazine is reflected
In June
			Defective products accepted from buyer
			Products were transferred to replace defective ones
			Low-quality products written off as defective
			Waste paper accepted for accounting
			Loss from defects written off as expenses

End of the example.

Subclause 43 of clause 1 of Article 264 of the Tax Code of the Russian Federation determines that the costs of replacing defective, lost presentation during transportation and (or) sale and missing printed publications in packages are included in other costs associated with production and sales. But only within 7% of the cost of the corresponding circulation of the periodical. Excessive expenses are not taken into account by the taxpayer when calculating the tax base for income tax, as indicated in paragraph 41 of Article 270 of the Tax Code of the Russian Federation.

The date of recognition of these expenses is the day of delivery of products of proper quality.

If the actual costs of replacement exceed the established standard, then the income tax payer has a permanent difference, and therefore, the publishing house’s accounting records reflect the amount of a permanent tax liability, leading to an increase in income tax in a given reporting period.

So, in the conditions of example 8, the standard cost for replacing defective products is ((141.60 rubles - 21.60 rubles) x 1000 pcs.) x 7% = 8,400 rubles. The organization's actual costs for replacement amounted to 10,000 rubles. Therefore, in June, the organization has a permanent difference of 1,600 rubles, entailing the need to accrue a permanent tax liability in the amount of 1,600 rubles x 24% = 384 rubles.

Example 9.

The publishing house is engaged in the circulation and distribution of magazines that are published monthly. The May issue, containing information up to the end of April inclusive and produced in a circulation of 2,000 copies, was sold in only 1,650 copies.

The actual cost of the manufactured edition was 50,000 rubles. The amount of VAT on materials, services, and work used in the production of the edition in the amount of 5,500 rubles was accepted for deduction.

When conducting an inventory in November, the management of the publishing house decided to write off part of the unsold circulation and dispose of it by the publishing house. Disposal costs ( wages with accruals) amounted to 950 rubles.

In accounting, the cost of unsold circulation is fully included in operating expenses; in tax accounting, expenses in the form of the cost of unsold circulation are subject to normalization for profit tax purposes, which, according to subclause 44 of clause 1 of Article 264 of the Tax Code of the Russian Federation, leads to the formation of permanent differences (clause 4 of PBU 18/02).

The maximum amount of expenses taken into account when taxing profits will be 5,000 rubles (50,000 x 10%), as well as the cost of disposal of unsold circulation - 950 rubles.

End of the example.

Example 10.

The organization rented it from its employee car. The employee is a company driver. The rent amount specified in the contract is 6,000 rubles. The rented car is valued at 150,000 rubles. Based on the order of the manager, the employee was reimbursed for the cost of paying transport tax in the amount of 400 rubles.

The organization's expenses for paying an employee compensation for the amount of transport tax he paid cannot be classified as expenses for ordinary activities. This happens because Article 357 of the Tax Code of the Russian Federation places the obligation to pay transport tax on those persons to whom vehicles recognized as the object of taxation are registered.

The organization's expenses for compensating an employee for the amount of transport tax paid by him on the basis of paragraph 12 of PBU 10/99 should be classified as other non-operating expenses.

For profit tax purposes, such an expense is not taken into account, since it can be attributed to similar payments in favor of employees listed in paragraph 29 of Article 270 of the Tax Code of the Russian Federation. In this case, there is a situation where the amount of compensation to an employee is taken into account when determining accounting profit and is not taken into account when determining the tax base for income tax. A permanent difference arises, that is, an expense excluded from the calculation of the tax base for income tax for both the current reporting period and all subsequent reporting periods.

A permanent difference results in a permanent tax liability. In accounting, a permanent tax liability is reflected in the debit of account 99 “Profits and losses” subaccount “Permanent tax liability” and the credit of account 68 “Calculations for taxes and fees”

End of the example.

Example 11.

An organization that applies a simplified taxation system with the object of taxation being income and maintaining accounting records in the generally established manner in December of the previous year received from the buyer a 100% advance payment for the supply of goods in the current year, the contract price of which is 150,000 rubles, not subject to VAT.

From January 1 of this year, the organization switched to a general taxation regime using the accrual method when determining income and expenses. An agreement was concluded with the buyer to change the contract price of the goods, according to which the contract price is 150,000 rubles, including VAT at a rate of 18% - 22,881 rubles. The goods were shipped to the buyer in January of this year. The purchase price of the shipped goods is 100,000 rubles (the goods were previously purchased from an organization exempt from the obligations of a VAT payer under Article 45 of the Tax Code of the Russian Federation. Let's consider how to reflect these transactions in accounting.

In this case, the income from the sale of goods paid by the buyer in advance in December of the previous year was taken into account by the organization in full when determining the tax base for the single tax for the entire year. This allows, based on the last paragraph of paragraph 3 of Article 248 of the Tax Code of the Russian Federation, to conclude that for profit tax purposes, the amount of the specified income from the sale of goods should not be included in income when determining the tax base this year (in order to avoid double taxation).

Accordingly, the cost of purchasing the sold goods in this case should not reduce the income from the sale of purchased goods.

Consequently, in January (on the date of sale of goods) on the basis of paragraphs 4, 7 of PBU 18/02, the organization reflects in its accounting:

The amount of a permanent tax asset from the resulting permanent difference in the form of income from the sale of goods recognized in accounting (less VAT presented to the buyer) is 30,509 rubles ((150,000 rubles - 22,881 rubles) x 24%);

Profit from the sale of goods is reflected (the final turnover of the month) (excluding other business transactions (150,000 - 22,881 - 100,000)

End of the example.

Example 12.

A motor transport organization purchased a car from another organization in May under an exchange agreement in exchange for inventory. The accounting cost of materials is 110,000 rubles. The exchange was recognized as equal. The contract price of the car is 147,500 rubles (including VAT 22,500 rubles).

Let's consider the procedure for reflecting transactions in the accounting records of an organization that received a car under an exchange agreement.

If the exchange agreement does not provide for special conditions, then, on the basis of Article 568 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation), the goods to be exchanged are assumed to be equivalent, and the costs of their transfer and acceptance are borne in each case by the party that bears the corresponding responsibilities.

If, under the terms of an exchange agreement, the goods being exchanged are recognized as unequal in value, the party obligated to transfer the goods, the price of which is lower than the price of the goods provided in exchange, must pay the difference in prices immediately before or after fulfilling its obligation to transfer the goods, unless a different payment procedure is provided for by the agreement.

The transfer of ownership of the exchanged goods is regulated by Article 570 of the Civil Code of the Russian Federation, according to which the ownership of the exchanged goods passes to the parties acting as buyers under the exchange agreement, simultaneously after the fulfillment of obligations to transfer the relevant goods by both parties, unless otherwise provided by the exchange agreement.

When exchanging goods under a barter agreement, accounting also reflects the sale of disposed goods. material assets, and acceptance for accounting of material assets received in exchange for transferred material assets.

In accordance with paragraph 11 of PBU 6/01, the initial cost of fixed assets received under contracts providing for the fulfillment of obligations in non-monetary means is recognized as the value of assets transferred or to be transferred by the organization. The specified value is established based on the price at which, in comparable circumstances, the organization usually determines the value of similar assets.

Thus, the purchase price of a fixed asset acquired under an exchange agreement for reflection in accounting will be recognized as the value of the disposed property, regardless of the price specified in the exchange agreement.

If it is impossible to determine the value of assets transferred or to be transferred by an organization, the value of fixed assets received under exchange agreements is determined based on the cost at which similar fixed assets are acquired in comparable circumstances.

Revenue from the sale of products is income from common species activities and is recognized in accounting in the presence of the conditions specified in paragraph 5 of the Accounting Regulations “Income of the Organization” PBU 9/99, approved by Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 32n (hereinafter referred to as PBU 9/99).

In accordance with paragraph 6.3 of PBU 9/99, the cost of valuables received or to be received by an organization under contracts providing for the fulfillment of obligations in non-monetary means is established based on the price at which the organization determines the cost of similar valuables in comparable circumstances.

After the parties fulfill their obligations under the exchange agreement, the organization has the right to deduct the amount of VAT. In this case, one should be guided by paragraph 2 of Article 172 of the Tax Code of the Russian Federation:

"2. When a taxpayer uses his own property (including bills of exchange of a third party) in payments for goods (work, services) purchased by him, the amounts of tax actually paid by the taxpayer when purchasing the specified goods (work, services) are calculated based on the book value of the specified property (taking into account its revaluations and depreciation, which are carried out in accordance with the legislation of the Russian Federation), transferred as payment for them.”

The amount of VAT that is not deductible in accordance with paragraph 1 of Article 170 of the Tax Code of the Russian Federation is not taken into account as expenses for tax purposes. This results in a permanent difference and, accordingly, a permanent tax liability.

The amount of VAT not accepted for deduction is attributed to the organization’s expenses

A permanent tax liability is reflected (3,000 x 24%)

End of the example.

You can learn more about the specifics of accounting for income tax calculations and the application of PBU 18/02 in the book of JSC “BKR-Intercom-Audit” “Accounting Regulations “Accounting for Income Tax Calculations” PBU 18/02”.

Venue: Moscow
Subject: “The relationship between accounting and tax accounting: application of PBU 18/02 and calculation of differences”
Duration: 2 hours
Price: free only for subscribers of the BSS "System Glavbukh"
Organizing company:
BSS "System Glavbukh",
tel. (495) 788-53-12

Expenses or income in accounting and tax accounting may be recognized in different ways. In this case, it is necessary to take into account the differences in order to link accounting and tax profits. For this you need PBU 18/02. Only non-profit organizations and small businesses have the right not to apply it.

Permanent and temporary differences

When the procedure for recognizing income or expenses in accounting and tax accounting differs, differences arise. PBU 18/02 divides them into two types - temporary and permanent. The diagram will help you figure out what type of difference the identified difference belongs to (see below. – Editor’s note).

How to determine the type of difference according to PBU 18/02

If income or expense is recognized in only one account, a permanent difference is created. In this case, the discrepancy between accounting and tax accounting will not be eliminated even over time. For example, a permanent difference will arise if expenses are recognized in accounting, but from the point of view of tax legislation they are not expenses. These include entertainment expenses and advertising expenses in excess of the limit. In accounting, the company recognizes them in full, but for income tax purposes it will not be possible to take into account expenses in excess of the standard. Then a permanent difference will arise, which increases the amount of tax profit.

Sometimes a permanent difference is formed, which, on the contrary, reduces profit in tax accounting. True, this does not happen very often. An example is a situation where a company receives income from the transfer of property as a share in the authorized capital of another organization. This income does not need to be recognized in tax accounting (subclause 2, clause 1, Article 277 of the Tax Code of the Russian Federation), but in accounting it is the other way around.

When, due to a permanent difference, the profit in tax accounting is greater than in accounting, a permanent tax liability (PNO) is formed. And if, on the contrary, the accounting profit is greater than the tax profit, a permanent tax asset is reflected - PNA. To calculate PNO or PNA, you need to multiply the constant difference by the income tax rate.

In accounting for PNO, it is reflected by an entry in the debit of account 99 of the sub-account “Fixed tax liabilities” and in the credit of account 68 of the sub-account “Calculations for income tax”. And in order to record the asset, the accountant makes a reverse entry to the debit of account 68 and the credit of account 99 of the “Permanent tax assets” subaccount.

EXAMPLE 1

Constant differences
When calculating income tax for 2014, the accountant discovered that the amount of entertainment expenses for the year amounted to 30,000 rubles. However, since labor costs for the year are equal to 700,000 rubles, only 28,000 rubles can be recognized in tax accounting. (RUB 700,000 × 4%). In this case, a permanent difference in the amount of 2000 rubles is formed. (30,000 - 28,000) and the corresponding PNO - 400 rubles. (RUB 2,000 × 20%). After all, expenses that exceed the standard will never be recognized in tax accounting and they increase the amount of income tax. The accountant took into account entertainment expenses and accrued PNO by posting:

DEBIT 26 CREDIT 60
– 30,000 rub. – entertainment expenses are taken into account;

DEBIT 99 subaccount “Permanent tax liabilities”
CREDIT 68 subaccount “Calculations for income tax”
– 400 rub. – a permanent tax liability has been accrued.

Also in the reporting year, the company acquired a stake in the authorized capital of another organization in the amount of 10,000 rubles. On account of the contribution to authorized capital the company transferred goods with a book value of RUB 7,000. The difference between estimated and book value deposit in the amount of 3000 rubles. (10,000 – 7,000) the accountant will include in other income. To do this, he will write:

DEBIT 76 CREDIT 91 subaccount “Other income”
– 3000 rub. – income from the transfer of goods as a contribution to the authorized capital of another organization is reflected.

However, income does not arise in tax accounting (subclause 2, clause 1, article 277 of the Tax Code of the Russian Federation). Therefore, a permanent tax asset is formed in the amount of 600 rubles. (3000 × 20%), which the accountant will reflect in accounting as follows:

DEBIT 68 subaccount “Calculations for income tax”
CREDIT 99 subaccount “Permanent tax assets”
– 600 rub. – a permanent tax asset has been accrued.

When an expense or income is recognized in tax accounting in one period, and in accounting in another, temporary differences arise. In this case, unlike permanent differences, the difference between accounting and tax accounting is eliminated over time. For example, a temporary difference may arise if a company calculates depreciation differently in accounting and tax accounting. A good example is the depreciation bonus. This opportunity exists only in tax accounting, where a company can write off part of the cost of a fixed asset immediately. But such a mechanism is not provided for in accounting. Here the value of the property will be written off in the usual manner.

Temporary differences are divided into two types - deductible and taxable. When the difference causes tax profit to be greater than accounting profit, a deductible temporary difference arises. Then the accountant will generate a deferred tax asset (DTA), the value of which is equal to the temporary difference multiplied by the tax rate.

And if the resulting difference reduces profit in tax accounting and increases it in accounting, it is taxable and forms a deferred tax liability (DTL). IT is calculated by analogy: by multiplying the taxable difference by the tax rate.

To account for IT, the accountant uses account 09 “Deferred tax assets”, and liabilities – account 77 “Deferred tax liabilities”. The accrual of the asset is reflected by posting to the debit of account 09 and the credit of account 68 of the sub-account “Income Tax Calculations”, and the liabilities - to the debit of account 68 and the credit of account 77. In future reporting periods, income and expenses in accounting and tax accounting will begin to gradually converge, and deferred assets and liabilities will be repaid by reverse entries.

EXAMPLE 2

Taxable temporary differences
In November 2014, the company purchased the car. Its initial cost is 1,080,000 rubles. (excluding VAT). The accountant took vehicle to the second depreciation group and set a useful life of 36 months. The company's tax accounting policy provides for the opportunity to use bonus depreciation and write off 10 percent of the original cost of the car at a time. In accounting, the amount of monthly depreciation will be 30,000 rubles. (RUB 1,080,000: 36 months).
But the tax calculation will be different. First, the accountant will determine the amount of bonus depreciation. It will be 108,000 rubles. (RUB 1,080,000 × 10%). The accountant will include this amount in expenses in full in December - in the period when the company begins to operate the fixed asset. The cost of the car, on which depreciation will be calculated in tax accounting, is equal to 972,000 rubles. (1,080,000 – 108,000), respectively, the monthly amount of deductions will be 27,000 rubles. (RUB 972,000: 36 months). Thus, in December, the amount of depreciation expenses in tax accounting is equal to 135,000 rubles. (27,000 + 108,000). And in accounting - 30,000 rubles. A taxable temporary difference will arise in the amount of RUB 105,000. (135,000 – 30,000) and IT – 21,000 rubles. (RUB 105,000 × 20%). In December, the accountant will make the following entries:

DEBIT 26 CREDIT 02
– 30,000 rub. – depreciation accrued for December;

DEBIT 68 subaccount “Calculations for income tax” CREDIT 77
– 21,000 rub. – deferred tax liability is reflected.

And then, from January next year, depreciation expense in accounting will be greater than in tax accounting by 3,000 rubles. (30,000 – 27,000). The temporary difference will be reduced monthly by this amount. And the accountant will repay IT for 600 rubles every month. (RUB 3,000 × 20%) by posting to the debit of account 77 “Deferred tax liabilities” and the credit of account 68 subaccount “Calculations for income tax.”

EXAMPLE 3

Deductible temporary differences
The company's balance sheet includes production equipment with an initial cost of 120,000 rubles. For accounting purposes, the useful life of the equipment is 24 months. And in tax accounting, the accountant set a longer period - 40 months. The company put the equipment into operation in November 2014, and began accruing depreciation in December. Its value in accounting will be 5,000 rubles. (RUB 120,000 / 24 months). And in tax accounting, the amount of monthly depreciation is 3,000 rubles. (RUB 120,000: 40 months).
Every month the accountant will record the deductible temporary difference - 2000 rubles. (5000 – 3000) and create a deferred tax asset by writing:

DEBIT 09 CREDIT 68 subaccount “Calculations for income tax”
– 400 rub. (RUB 2,000 × 20%) – a deferred tax asset is reflected.

After 24 months, when the cost of the equipment is fully expensed for accounting purposes and still depreciable for income tax purposes, the temporary difference will begin to decrease. And the accountant will repay the deferred tax asset monthly by posting:

DEBIT 68 subaccount “Calculations for income tax” CREDIT 09
– 600 rub. (RUB 3,000 × 20%) – the deferred tax asset is repaid.

The company shows tax liabilities and assets in its reporting (see table below. – Editor’s note). Deferred tax assets and liabilities are reflected in the balance sheet (lines, ), and their changes are reflected in the income statement (lines, ). Information on permanent tax assets and liabilities is provided for reference in the income statement on line 2421.

How to report permanent and deferred tax assets and liabilities in financial statements

Type of asset or liability	How is it reflected in the reporting?
Deferred tax asset	IN balance sheet line 1180 reflects the balance of account 09. And in the financial results statement on line 2450, the difference between the debit and credit turnover of the account is recorded. If it is positive, the amount is indicated with a “+” sign. And when it is negative – with a “–” sign
Deferred tax liability	Line 1420 of the balance sheet shows the account balance 77. And on line 2430 of the financial results report - the difference between the turnover on the credit and debit of account 77. A positive amount is reflected with a “–” sign, a negative amount with a “+” sign.
Permanent tax asset, permanent tax liability	The difference between PNO and PNA is recorded on line 2421 of the financial results statement. If the difference is negative, it must be indicated with a “–” sign.

ABOUT THE LECTURER

Sergey Aleksandrovich Tarakanov – 2nd class adviser to the state civil service of the Russian Federation. Graduated from Modern liberal arts university(institute) in 1998. Bachelor of Law. Until 2003 he worked in various commercial organizations lawyer. From 2003 to the present, he has been working in the Federal Tax Service of Russia (formerly the Ministry of Taxes of Russia), first as a consultant in the Department of Largest Taxpayers, now as a head of department in the Control Department.

Conditional income or expense and current income tax

Permanent and temporary differences are needed in order to link profits in accounting and tax accounting. For this purpose, PBU 18/02 introduces additional concepts - “conditional income tax expense (income)” and “current income tax”.

To calculate the conditional expense, you need to multiply the profit according to accounting data by the tax rate. And if the company received a loss in the reporting period, then the profit tax on its amount forms conditional income. To account for conditional expenses or income, account 99 is used. The first is reflected by an entry in the debit of account 99 subaccount “Conditional income tax expense” and in the credit of account 68 subaccount “Calculations for income tax.” And conditional income is accrued by posting to the debit of account 68 subaccount “Calculations for income tax” and the credit of account 99 subaccount “Conditional income for income tax”.

Current income tax is the result of multiplying profit in tax accounting by the tax rate. This indicator is calculated using the formula (clause 21 of PBU 18/02):

TNP = +(–) U – PNA + PNA +(–) ONA +(–) ONO,
where TNP is the current income tax;
U is a conditional income tax expense or income.

Deferred tax assets/liabilities and permanent tax assets and liabilities are determined by calculation as follows:

• Deferred tax assets and liabilities are calculated as the amount of turnover of temporary differences (according to accounts 01-86, 94-98) multiplied by the income tax rate. In the form of a formula, this ratio can be written as follows (it is assumed that at the beginning of the period there are no deferred tax assets and liabilities, i.e. the balances on accounts 09 and 77 are equal to 0):
  • Amount of accrued deferred tax asset (Dt 09 Kt 68.04.2) = Negative turnover of the amount VR * income tax rate / 100.
  • Amount of accrued deferred tax liability (Dt 68.04.2 Kt 77) = Positive turnover of the amount BP * income tax rate / 100.
  • If there is a balance at the beginning of the period on accounts 09 and 77, and, consequently, a balance on the temporary difference of the corresponding types of assets, the tax asset or liability for this type of asset is repaid. For example, for fixed assets, the BP turnover is determined for accounts 01 and 02 in the context of fixed asset objects, the balance is determined, and the program for each fixed asset determines what type of operation needs to be done - repayment or accrual of a deferred tax asset/liability.

  Postings for repayment of tax assets/liabilities are generated with a negative amount, i.e. will look like the example below:

• Permanent tax assets and liabilities are calculated as the turnover of the permanent difference in account 99 (adjustments during the period in account 99 are not taken into account), multiplied by the income tax rate. In the form of a formula, this relationship can be written as follows:
  • Amount of permanent tax asset (Dt 68.04.2 Kt 99.02.3) = Negative turnover PR (99 accounts)*Income tax rate/100.
  • Amount of permanent tax liability (Dt 99.02.3 Kt68.04.2) = Positive turnover PR (99 accounts)*Income tax rate/100.
• Conditional income/income tax expense. Postings for accrual of conditional income/income tax expense are formed as accounting profit multiplied by the income tax rate. In the form of a formula, this equality can be written as follows:
  • Amount of accrued conditional income = Positive turnover on account 99.01 * Profit tax rate/100.
  • Amount of accrued conditional expense = Negative turnover on account 99.01 * Profit tax rate/100.
• Calculation of loss for the current period. This type entries in settlements according to PBU 18/2 arise in the event of a loss under tax accounting. The posting amount is calculated as the amount of the tax accounting loss multiplied by the income tax rate. In formula form this relationship can be written as follows:
  • Amount of loss of the current period = Positive turnover on the account 99 NU * Profit tax rate/100.

  The posting for the accrual of losses for the current period will take the following form:

We will show the formation of transactions for calculating income tax in accordance with PBU 18/2 using 2 examples: in the case of profit and in case of loss on income tax.

EXAMPLE 1.

Organization “A” received a profit according to tax accounting of 1000 rubles, according to accounting the profit is 500 rubles, 300 rubles is a temporary difference between accounting and tax accounting, 200 rubles is a permanent difference. It is required to generate transactions for calculating income tax in accordance with PBU 18/2.

In the form of a balance sheet according to BU, NU, PR and VR, the described example can be written as follows (after closing the month, but without calculations according to PBU 18/2):

Check	BU Dt	NU Dt	VR Dt	PR Dt	BU Kt	NU Kt	VR CT	PR Kt
01	10 000	10 000
02					1 000	700	300
20	1 200	700	300	200	1 200	700	300	200
62	1 700	1 700
71					200			200
90.01					1 700	1 700
90.02	1 200	700	300	200
90.09	1 700	1 700			1 200	700	300	200
99	1 200	700	300	200	1 700	1 700

From the table above, it can be calculated that the accounting turnover for account 99 is -500 rubles, and for tax accounting -1000 rubles, which corresponds to an accounting profit of 500 rubles and a tax profit of 1000 rubles.

Account Dt	Subconto Dt	Kt account	Subconto Kt	Sum
09	OS	68.04.2		60
99.02.3		68.04.2		40
99.02.1		68.04.2		100
68.04.2		68.04.1		200

Let us describe the generated transactions by the 1C system. The first entry reflects the accrual of deferred tax liability on fixed assets. The posting amount is calculated as the turnover of the temporary difference in account 02, multiplied by the income tax rate.

The third entry reflects the accrual of a contingent expense according to accounting data. The amount is calculated as the turnover in accounting account 99.01.1 multiplied by the income tax rate.

The last entry in the calculation reflects the accrual of debt to the budget by 200 rubles, which corresponds to a profit of 1,000 rubles. This entry transfers the credit balance of account 68.04.2 to account 68.04.1.

EXAMPLE 2.

Organization “B” received a loss for tax accounting of 700 rubles, for accounting the loss is 1,200 rubles, 300 rubles is a temporary difference between accounting and tax accounting, 200 rubles is a permanent difference. It is required to generate transactions for calculating income tax in accordance with PBU 18/2.

In the form of a balance sheet according to accounting, NU, PR and VR, the described example can be written as follows (after closing the month, i.e. closing cost accounts, but without calculations according to PBU 18/2):

Check	BU Dt	NU Dt	VR Dt	PR Dt	BU Kt	NU Kt	VR CT	PR Kt
01	10 000	10 000
02					1 000	700	300
20	1 200	700	300	200	1 200	700	300	200
62	1 700	1 700
71					200			200
90.01					0	0
90.02	1 200	700	300	200
90.09					1 200	700	300	200
99	1 200	700	300	200

To the right of the account column are account turnovers.

From the table above, it can be calculated that the accounting turnover for account 99 is 1,200 rubles, and for tax accounting it is 700 rubles, which corresponds to an accounting loss of 1,200 rubles and a tax loss of 700 rubles.

When calculating income tax in 1C 8 systems, the following transactions will be generated:

Account Dt	Subconto Dt	Kt account	Subconto Kt	Sum
09	OS	68.04.2		60
99.02.3		68.04.2		40
68.04.2		99.02.2		240
09	Current period loss	68.04.2		140

Let us give a description of the transactions generated by the 1C system. The first entry reflects the accrual of deferred tax liability on fixed assets. The posting amount is calculated as the turnover of the temporary difference in account 02, multiplied by the income tax rate.

The second entry accrues a permanent tax liability. The amount is calculated as the turnover of the constant difference in account 99, multiplied by the income tax rate.

The third entry reflects the accrual of conditional income according to accounting data. The amount is calculated as the turnover in accounting account 99.01.1 multiplied by the income tax rate.

The last entry in the calculation reflects the accrual of the loss for the current period by 140 rubles, which corresponds to a loss of 700 rubles. This posting transfers the debit balance of account 68.04.2 to the debit of account 09. In the future, when a profit is received, the balance on account 09 for the asset type “Loss of the current period” can be reduced or reset to zero.