Compensation of state duty accounting entries. Write-off of state duty in accounting
In this article we will look at the accounting of state duties. Let's learn about the reflection in the transaction log. Let's figure out how it is displayed in the operation log.
State duty is a federal fee levied for the provision of public services and the implementation of legally significant actions. Payers are individuals, legal entities and individual entrepreneurs. Legislative regulation of the collection of state duties is carried out by Ch. 25.3 Tax Code of the Russian Federation.
Accounting for state duties as part of costs for core and non-core activities
The cost of paying the fee is incurred by the enterprise in the following cases:
- Certification of copies of documents, signatures of officials, translations.
- Acquisition of fixed assets requiring state registration;
- Receiving extracts from the Unified State Register;
- Consideration of economic disputes in court;
- Amendments to the constituent documents;
- Certifications of notarized powers of attorney.
In the process of conducting business, it becomes necessary to pay a fee for non-core activities. Duty costs are included in other expenses of the enterprise. At the time the expense is recognized, the following entry is made in accounting: Dt 91 Kt 68. The grounds for accounting for costs arise when property is alienated, or when legal claims are filed or paid.
Expenses of accrued and paid state duty are written off as a lump sum or distributed in equal parts. An example of attributing expenses over a long period is organizations operating on the basis of a license. The fee paid upon licensing is included in expenses from ordinary activities during the entire period of validity of the license.
Accounting for transactions related to judicial appeals for consideration of a claim
Consideration of claims in court is accompanied by a state fee payable upon filing the application. After consideration of the controversial issue, the amount of the fee as part of legal costs is compensated by the losing party in full or in part. Repayment of costs is carried out by court decision.
Example of registration of state duty by the plaintiff
The Vector organization filed a lawsuit against the Micron organization. The amount of state duty for a business claim within the framework of non-core activities amounted to 12,500 rubles. After considering the case materials, the court ruled in favor of the plaintiff with the defendant paying him the amount of the claim and legal costs, including state fees. The following entries are made in the accounting of the Vector organization:
- The transfer of the amount to the judicial authority is reflected: Dt 68 Kt 51 in the amount of 12,500 rubles;
- The amount of the duty is taken into account as part of the expenses: Dt 91/2 Kt 68 in the amount of 12,500 rubles;
- Income is reflected in the form of a compensated duty: Dt 76/2 Kt 91/1 in the amount of 12,500 rubles;
- The amount transferred by the Micron organization was taken into account: Dt 51 Kt 76/2 in the amount of 12,500 rubles.
Differences between transactions for payment of state duty by the defendant and the debtor
The consideration of disputes in court is formalized by a decision or order. The procedure for conducting judicial procedures and paying fees when making a decision or order differs.
Condition | Procedure for making a court decision | Procedure for issuing a court order |
Consideration of the case | In proceedings involving the parties | By reviewing the case materials by the judge |
Possibility of cancellation | Not provided | Provided |
The party against whom the claim is made | Defendant | Debtor |
Issues covered | Controversial order | Undisputed order or recognized by the debtor |
The amount of the fee paid by the plaintiff for property appeals | 100% of the duty established by clause 1 of Art. 333.19 Tax Code of the Russian Federation | 50% of the duty established by paragraph 1 of Art. 333.19 Tax Code of the Russian Federation |
A plaintiff who is denied consideration of a simplified form of proceedings with the issuance of a court order may return the amount of the fee or offset it when applying to the court to consider the case with the participation of the defendant.
Fee for obtaining an extract from the Unified State Register of Legal Entities
An extract from the Unified State Register of Legal Entities contains basic information about the registered enterprise. The document is used to present to partners when concluding large contracts, to banks when lending, and to counterparties if necessary to confirm constituent information. Order an extract from the registration authority of the enterprise have the right to receive personal data or any other enterprise in the register.
The amount contributed to the budget depends on the urgency of the order. The fee is 200 rubles if information is received within 5 days and 400 rubles if the document is prepared within 24 hours. The fee for providing information from the Unified State Register of Legal Entities is not a state duty.
Example of transactions when receiving an extract from the Unified State Register of Legal Entities
The trading organization "Crocus" submitted an application to the Federal Tax Service to receive an extract from the Unified State Register of Legal Entities. The application was submitted for the issuance of the document on an urgent basis. In the accounting of the enterprise the following entries are made:
- The payment to the budget is reflected: Dt 76/5 Kt 51 in the amount of 400 rubles;
- The fee is included in expenses after receiving the statement: Dt 44 Kt 76/5 in the amount of 400 rubles.
The costs of obtaining an extract are economically justified.
Accounting for state fees when registering and amending constituent documents
The state duty is paid to the budget upon registration of a legal entity or individual entrepreneur. The payment receipt is included in the package of documents submitted to the registration authority. The payers of the state duty are the founders or the entrepreneur. If errors are identified in the documents, the amount is paid upon each resubmission.
Enterprises must promptly notify the Federal Tax Service of changes made in order to make adjustments to the register. Changes can be made to the constituent documents, of which the Federal Tax Service is informed by submitting an application P13001 with payment of the state duty. If changes occur that do not affect the constituent documents, filing an application P14001 is not accompanied by payment of a fee.
Accounting for state duties when purchasing and leasing property, purchasing a vehicle
The acquisition of real estate and vehicles obliges businesses to register ownership of the property. As part of the package of documents for registration, a payment document confirming payment of the fee is submitted. The transfer of the fee to the budget is carried out by the buyer. The amount is included in the cost of acquiring the property and increases the initial cost of the property or vehicle.
Purpose of the operation | Account debit | Account credit |
Transfer of state duty to the budget | 68 | 51 |
Accounting for the fee as part of the costs of purchasing property | 08 | 68 |
Formation of the cost of fixed assets | 01 | 08 |
Fees charged by notary offices
Services provided by public and private notaries are equivalent in legal force. Payments by enterprises to private notaries are not a state duty. When performing notarial acts the following fees are charged:
- State duty when an enterprise applies to a state office;
- Service fee (tariff), equal to the state duty, when applying to private notaries;
- Notary fee when receiving a service that is not a mandatory legislative action. An enterprise can contact a notary for advice, certification of a copy of a document, and drawing up a draft agreement.
Accounting for enterprise expenses in accounts and recording correspondence depend on the type of expenses incurred. The basis for recognizing expenses is a certificate from a notary office detailing the type of service received.
Purpose of the operation | Account debit | Account credit |
Payment of a fee to a public notary for performing actions required by mandatory legislative certification | 68 | 71 |
Accounting for state duty expenses as part of expenses | 20, 44, 26, 91 | 68 |
Payment of the notary fee to a private notary or a person appointed by the state when performing actions that do not require mandatory certification | 76 | 71 |
Accounting for fees as part of costs | 20, 44, 26, 91 | 76 |
Expenses made through an accountable person are taken into account on the day the manager approves the advance report.
Accounting for state duties: accounting in organizations financed from the budget
Budgetary organizations, along with commercial enterprises, pay state duties when they carry out legally significant actions. Payment is made from budgetary funds or extrabudgetary revenues. The state duty can be paid when purchasing property, going to court, or conducting extra-budgetary activities.
To account for state duties, account 0.303.05.000 of the budget chart of accounts is used. Similar to commercial accounting, when purchasing property, the amount is included as part of the acquired object; when using duties in current activities (for example, when licensing) - as part of expenses. When returning duties or compensating expenses, the amounts go to budget revenue.
Accounting for state duty in tax accounting
The amounts of fees are included in the expenses of the enterprise and are used in taxation. Features of accounting for amounts:
- The duty is taken into account as part of other expenses (Article 264 of the Tax Code of the Russian Federation);
- When using the accrual method, amounts are recorded as a lump sum when the right arises;
- When using the cash method, amounts are written off after payment to the budget.
- The defendant's legal costs, compensated by a court decision, are not a state duty and are included in non-operating expenses;
- The costs of state fees and other notary services are taken into account as part of other expenses under the OSNO and the simplified tax system. Amounts are taken into account within the established tariffs. Costs in excess of tariffs under OSNO can be accepted as expenses with additional confirmation of economic justification and in the simplified tax system if they are of a legal nature;
- The fee paid upon registration of real estate is included in the cost of the property as the amount necessary to bring the property to working condition.
When determining the state duty as part of tax expenses, the amount of the fee must be determined, used to obtain economic benefits and paid in accordance with the requirements of legal norms
Popular questions
Question No. 1. Is the state duty paid by the accountable person of the enterprise taken into account as part of the costs?
Answer: Expenses for paying the fee are accepted as expenses if they are legal, regardless of the non-cash or cash form of payment.
Question No. 2. How long can I use the amount of paid but not used duty?
Answer: The amount listed on the organization’s personal account as an overpayment can be used for offset or refund within 3 years from the date of transfer of the amount to the budget.
Question No. 3. When is the state fee refunded?
Answer: The fee is refunded if a person refuses to carry out legally significant actions, in cases where it is impossible to carry out actions, or by a court decision in the form of compensation for costs by the losing party. No refund is made in cases where a person is denied registration of rights or a settlement agreement is concluded during a court hearing.
Question No. 4. Is the state duty paid by the founders upon registration an expense for the enterprise?
Answer: The fee paid when registering an enterprise by the founders is not included in expenses.
Question No. 5. Are fees paid in case of refusal to carry out transactions with property, the return of which is refused, taken into account in expenses?
Amounts of fees in case of refusal to register rights are not taken into account as expenses.
In accounting, recognize the costs of paying state duties in the reporting period in which these actions were performed (clause 18 of PBU 10/99). The length of the period during which the organization will benefit from their results does not matter. For example, if an organization pays a state fee for issuing a license to conduct a certain type of activity, then, regardless of the validity period of the license, the costs of paying the state fee in accounting should be recognized in the period when the license was issued:
Debit 68 subaccount “State duty” Credit 51
– the state duty has been paid;
Debit 20 Credit 68 subaccount “State duty”
– state duty on transactions related to the main activities of the organization is taken into account.
When calculating the simplified tax system, the duty is taken into account as part of expenses (subclause 22, clause 1, article 346.16 of the Tax Code of the Russian Federation).
The rationale for this position is given below in the materials of the Glavbukh System
The state duty is a federal fee and represents a payment for the commission of certain legally significant actions by authorized government bodies (officials) (Article 13, 333.16 of the Tax Code of the Russian Federation).
Recognition of expenses
Recognize the costs of paying the state duty in the reporting period in which these actions were performed (clause 18 of PBU 10/99). The length of the period during which the organization will benefit from their results does not matter. For example, if an organization pays a state fee for issuing a license to conduct a certain type of activity, then, regardless of the validity period of the license, the costs of paying the state fee in accounting should be recognized in the period when the license was issued.
Accounting
In accounting, take into account the accrual and payment of state duties on account 68 “Calculations for taxes and fees.” To do this, open a “State Duty” subaccount for account 68.
Reflect the payment of the state duty by posting:
Debit 68 subaccount “State duty” Credit 51
- state duty has been paid.
The procedure for reflecting state duty on cost accounts depends on the reasons for which it was paid. Payment of state duty may be conditioned by:
acquisition (creation) of certain types of property or rights;
operations that are carried out as part of the main activities of the organization;
operations not related to the main activity;
consideration of the case in court.
If the organization paid a state duty when purchasing or creating property, include it in the actual cost of such property (clause 6 PBU 5/01, clause 24 of the order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n, clause 8 PBU 6/01, p 8 PBU 14/2007). For example, if a state duty is charged for certification of goods, for registering rights to real estate (before their commissioning), etc., reflect it by posting:
Debit 08 (10, 41...) Credit 68 subaccount “State duty”
– state duty associated with the acquisition (creation) of property has been assessed.
If an organization pays a fee in the course of its current activities (certifies documents, makes copies of them, registers contracts, etc.), when calculating the state duty, make an entry:
Debit 20 (26, 25, 44...) Credit 68 subaccount “State duty”
– state duty has been charged on transactions related to the main activities of the organization.
If an organization pays state duty on transactions that are not related to its main activity, include the amount of the fee as part of other expenses (clause 11 of PBU 10/99). For example, when alienating property under an exchange agreement (paragraph 5, clause 11 of PBU 10/99). In accounting, reflect the operation for calculating state duty by posting:
Debit 91-2 Credit 68 subaccount “State duty”
– state duty has been charged on transactions not related to the main activities of the organization.
Sergey Razgulin, actual state adviser of the Russian Federation, 3rd class
If an organization pays a single tax on the difference between income and expenses, then the amount of state duty paid can be taken into account in expenses (subclauses 22, 31, clause 1, article 346.16 of the Tax Code of the Russian Federation). Moreover, as an expense, the state duty must comply with the criteria of paragraph 1 of Article 252 of the Tax Code of the Russian Federation. That is, it must be economically justified.*
An enterprise can turn to a notary for advice, certification of a copy of a document, and drawing up a draft agreement. Accounting for the enterprise's expenses in accounts and recording correspondence depend on the type of expenses incurred. The basis for recognizing expenses is a certificate from a notary office detailing the type of service received.
State duty - to what account should it be attributed in the accounting department, accounting of state deductions
Purpose of operation Account debit Account credit Payment of a fee to a public notary for performing actions required by mandatory legislative certification 68 71 Accounting for state duty expenses as part of expenses 20, 44, 26, 91 68 Payment of a notary fee to a private notary or a person appointed by the state when performing actions that do not require mandatory certification 76 71 Accounting for fees as part of expenses 20, 44, 26, 91 76 Expenses made through an accountable person are taken into account on the day the manager approves the advance report.
Attention
Depreciation groups: fixed assets classification updated The Government of the Russian Federation has adjusted the classification of fixed assets by depreciation groups. The amendments come into force retroactively – from 01/01/2018.< … Выдать увольняющемуся работнику копию СЗВ-М нельзя Согласно закону о персучете работодатель при увольнении сотрудника обязан выдать ему копии персонифицированных отчетов (в частности, СЗВ-М и СЗВ-СТАЖ).
< … Компенсация за неиспользованный отпуск: десять с половиной месяцев идут за год При увольнении сотрудника, проработавшего в организации 11 месяцев, компенсацию за неиспользованный отпуск ему нужно выплатить как за полный рабочий год (п.28 Правил, утв.
NKT USSR 04/30/1930 No. 169).
< … Налог на прибыль: перечень расходов расширен Подписан закон, который внес изменения в перечень расходов, относящихся к оплате труда. Так, работодатели смогут учитывать в «прибыльной» базе затраты на оплату услуг по организации туризма, санаторно-курортного лечения и отдыха на территории России для работников и членов их семей (родителей, супругов и детей).
< …
Government duty
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Accounting for expenses incurred by the organization prior to registration
To register a new legal entity, it is necessary to carry out a number of procedures associated with financial costs. Of course, expenses incurred before the registration of the organization must be taken into account, but how to do this correctly?
To carry out the registration procedure, you need pay the state fee, its size is currently 4000 rubles. A receipt for payment of the duty (original) is submitted together with the application for registration of a legal entity upon its creation (form P11001). The applicant’s signature on this form must be notarized, for which a state fee of 200 rubles is charged. (from each person on each document).
In addition, you should submit to the registration authority - the tax inspectorate - a decision on the creation of a legal entity (protocol, agreement, etc.), as well as the original or notarized copies of the charter. Behind notarization of constituent documents and their copies a state fee of 500 rubles is paid.
The Law on Joint Stock Companies does not require mandatory payment of authorized capital before state registration of the company.
The authorized capital of the LLC, according to clause 2 of Art. 16 of the Law on Limited Liability Companies, at the time of state registration must be paid by the founders in at least half. However, it is not necessary that each founder contribute 50% of the amount of his contribution. The main thing is that in total at least half of the authorized capital has been contributed by the time of registration.
In practice, for these purposes, a temporary savings account is usually opened in a bank, into which the founders deposit funds to pay for their shares. Subsequently, after registering the LLC, a regular current account is opened, to which funds from the savings account are transferred. If the LLC is not registered within the established period of validity of the temporary savings account, the funds will be returned to the founders.
How to take into account state duty in accounting and tax accounting
No other transactions can be made on the savings account. Opening a savings account usually requires a fee.
You can pay for shares not only by bank transfer. Meanwhile, additional difficulties may arise, including with documents confirming payment of the authorized capital. The Ministry of Finance of Russia in Letter dated 05.25.2010 N 03-03-06/1/349 explained that documents confirming payment of the authorized capital in cash can be a bank certificate confirming the crediting of money to the current account for its payment, signed by the head and chief bank accountant, and copies of primary payment documents, including cash receipt orders.
However, this is only true if payment is received after the state registration procedure has been completed. After all, it is impossible to open a current account without documents confirming the state registration of the company, and an unregistered company cannot have a cash register as such; it is possible to issue primary documents and maintain a cash book only from the moment of state registration of a legal entity. Accordingly, it is impossible to deposit the required 50% of the authorized capital in cash before the state registration of the company.
The legislation allows payment for shares in an LLC not only with money, but also with property; in this case, difficulties with documentation are also possible. In general, the transfer of property is formalized by a transfer and acceptance certificate drawn up between the transferring and receiving parties. The receiving party must be an established company, but if the transfer of property occurs before its registration, the receiving company does not yet exist as a legal entity. Accordingly, no documents can be drawn up on her behalf. In our opinion, it is possible to draw up an act of acceptance and transfer of property to the individual who, by decision of the founders, is appointed as the head (director) of the established company.
When making a founder's contribution in kind, you should remember: if the nominal value of the LLC participant's share, paid in kind, is more than 20,000 rubles, an independent assessment of the transferred property must be carried out, which also entails additional costs for paying for the services of an appraiser.
So, even before a legal entity is included in the Unified State Register of Legal Entities, the founders bear the costs associated with its creation. The question arises: is it possible to recognize such expenses in accounting and tax accounting?
On the one hand, accounting is carried out by an organization only from the moment of its registration as a legal entity; before this date, no primary documents and accounting records can be compiled. An organization also becomes a taxpayer only after its state registration and registration with the tax office, but not before.
On the other hand, in paragraph 2 of Art. 14 of the Law on Accounting directly states: data on business transactions carried out before the state registration of organizations is included in their financial statements for the first reporting year. It would seem that this gives full right to recognize in accounting organizational and other expenses incurred before state registration, immediately after registration. Yes, and in ch. 25 of the Tax Code of the Russian Federation there are rules that allow organizations to take into account as expenses for profit tax purposes the amount of state duties, fees for legal and consulting services, for notary services, expenses for postal and communication services, computer centers and banks, and many others.
However, unfortunately, not everything is so simple: the legal entity itself, as already noted, is considered created only from the moment of state registration, only from that moment does its legal capacity arise. This means that the newly created organization itself cannot carry out any activities until the date of its registration, especially since conducting business activities without registration is generally a criminal offense (Article 171 of the Criminal Code of the Russian Federation).
Accordingly, there is no reason to take into account expenses on the basis of documents dated earlier than the date of state registration, because the company did not exist at that time, and these documents will be issued to another person (for example, to an individual acting as the founder of the company and actually paid the expenses).
Until January 1, 2008, the previously effective PBU 14/2000 was required to include organizational expenses incurred before the registration of a company as part of intangible assets, provided that, in accordance with the constituent documents, these expenses were recognized as part of the contribution of participants (founders) to the authorized capital of the organization . Taking into account this norm, the founders did just that, indicating in the constituent documents that one of them pays the expenses associated with registration, and these expenses are recognized as part of his contribution to the authorized capital.
However, at present, the rule on recognizing organizational expenses as intangible assets has been abolished, and the very condition on recognizing such expenses as part of the founder’s contribution and as a method of partial payment for his share in the capital raises serious doubts. After all, for example, in paragraph 1 of Art. 15 of the LLC Law states: payment for shares in the authorized capital can be made in money, securities, other things or property rights or other rights with a monetary value. That is, the founder can transfer money (in cash and non-cash form), securities (shares, bonds, bills, etc.), inventories, fixed assets (things), as well as property and other rights (for example, the right to use a set of exclusive rights to a trademark, software, etc., owned by the founder as the copyright holder). But there is no question of the possibility of transferring expenses incurred by the founder as a contribution to the authorized capital.
Yes, and in tax accounting in accordance with the norms of Ch. 25 of the Tax Code of the Russian Federation, in fact, the so-called “organizational expenses” could never be recognized as intangible assets (clause 3 of Article 257 of the Tax Code of the Russian Federation). And the expenses provided for in Art. 264 of the Tax Code of the Russian Federation, can be recognized without problems only in relation to an existing legal entity - a taxpayer, i.e. if they are carried out after the company has been registered and registered with the tax office.
Accounting
In practice, the treatment of expenses actually incurred prior to registration depends on the particular circumstances.
If organizational expenses are recognized in the accounting records of a new legal entity, they will be reflected as part of other expenses on account 91 "Other income and expenses". After all, even if their compensation to the founders is provided from the amounts of future net profit, there will be no reason to debit account 84 “Retained earnings (uncovered loss)” (subject to the corresponding decision of the founders), since there will be no amounts in this account during the entire first year of the organization’s operation Maybe.
In practice, a situation is possible when organizational expenses are specified in the constituent documents as part of the founder’s contribution. In our opinion, it is incorrect to recognize organizational expenses paid by the founder as partial payment for his share in the authorized capital. But if this is how the constituent documents are formulated, the accountant of the created organization will have to recognize these expenses in accounting, in repayment of the founder’s debt to pay his share, with the amount of expenses being debited to account 91 “Other income and expenses.”
If the founder is a legal entity, he must take into account these expenses as increasing the value of his financial investments in the authorized capital of the created enterprise, i.e.
debit them account 58 "Financial investments"(example 1).
Example 1. Individuals and legal entities have created an LLC, the authorized capital of which (30,000 rubles) is divided into two equal shares (15,000 rubles each). At the same time, the charter and the constituent agreement stipulate that the payment of shares is made, including by paying for expenses incurred before the state registration of the company (i.e., organizational expenses are recognized as part of the contribution of each founder).
Before state registration of the LLC, each of the founders incurred the following expenses:
- the founder - a legal entity opened a temporary savings account, paying 2000 rubles for its opening, deposited 9000 rubles into the account, paid the state registration fee in the amount of 4000 rubles;
- the founder - an individual paid for legal services for the preparation of constituent documents in the amount of 2000 rubles. and notary services for certifying a copy of the charter and certifying his signature on the application for state registration in the amount of 700 rubles.
The remaining part of your share in the amount of 12,300 rubles. the founder - an individual contributed after the registration of the LLC by transferring a used computer that belonged to him.
The following entries are made in the accounting of a new LLC after state registration:
Dt sch. 75 "Settlements with founders", subaccount. 1 "Calculations for contributions to the authorized (share) capital",
K-t sch. 80 "Authorized capital"
30,000 rub.
the authorized capital of the newly created enterprise has been formed;
6000 rub. (2000 + 4000)
expenses of the founder - a legal entity, incurred in connection with the creation of an enterprise before its registration, which are part of the contribution to the authorized capital;
Dt sch. 51 "Current accounts"
K-t sch. 75 "Settlements with founders", subaccount. 1 "Calculations for contributions to the authorized (share) capital",
9000 rub.
the funds deposited by the founder, a legal entity, into a temporary savings account and subsequently transferred to a current account opened after registration of the LLC are reflected;
Dt sch. 91 "Other income and expenses"
K-t sch. 75 "Settlements with founders", subaccount. 1 "Calculations for contributions to the authorized (share) capital",
2700 rub. (2000 + 700)
expenses of the founder - an individual, incurred in connection with the creation of an enterprise before its registration, which are part of his contribution to the authorized capital of the LLC;
Dt sch. 50 "Cashier"
K-t sch. 75 "Settlements with founders", subaccount. 1 "Calculations for contributions to the authorized (share) capital",
12,300 rub.
Cash was accepted to pay for the share of the founder - an individual in the authorized capital of the LLC.
The following entries are made in the accounting of the founder - a legal entity:
Dt sch. 76 "Settlements with various debtors and creditors"
K-t sch. 51 "Current accounts"
2000 rub.
paid for the bank's services for opening a savings account for payment of a share in the authorized capital of the enterprise being created;
Dt sch. 68 "Calculations for taxes and fees"
K-t sch. 51 "Current accounts"
4000 rub.
the fee for state registration of the created enterprise has been paid;
K-t sch. 51 "Current accounts"
9000 rub.
the transfer of funds to a temporary savings account (in payment for part of the share) is reflected as increasing the initial cost of financial investments in the form of a share in the authorized capital of the LLC being created;
Dt sch. 58 "Financial investments", subaccount. 1 "Units and shares",
K-t sch. 76 "Settlements with various debtors and creditors"
2000 rub.
the cost of bank services is included in the initial cost of financial investments in the form of a share in the authorized capital of the LLC being created;
Dt sch. 58 "Financial investments", subaccount. 1 "Units and shares",
K-t sch. 68 "Calculations for taxes and fees"
4000 rub.
the amount of the paid state duty is included in the initial cost of financial investments in the form of a share in the authorized capital of the LLC.
PBU 6/01): Debit of account 44 “Sale expenses” - Credit of account 68 Actually, payment of state duty is reflected as follows: Debit of account 68 - Credit of account 51 “Settlement accounts” State duty in expenses In addition to the duties paid after registration (entry into operation) of property, duties not related to the acquisition of property will be directly included in the organization’s expenses. We are talking, for example, about the state fee when filing a statement of claim in court, the state fee for performing notarial acts, the fee for making changes to the constituent documents of the organization, etc. In these cases, when accounting for state duties in accounting, the entries (from the point of view of the debited account) may be different.
Accounting entries for state duties - accrual and payment
An enterprise can turn to a notary for advice, certification of a copy of a document, and drawing up a draft agreement. Accounting for the enterprise's expenses in accounts and recording correspondence depend on the type of expenses incurred. The basis for recognizing expenses is a certificate from a notary office detailing the type of service received. Purpose of operation Account debit Account credit Payment of a fee to a public notary for performing actions required by mandatory legislative certification 68 71 Accounting for state duty expenses as part of expenses 20, 44, 26, 91 68 Payment of a notary fee to a private notary or a person appointed by the state when performing actions that do not require mandatory certification 76 71 Accounting for fees as part of expenses 20, 44, 26, 91 76 Expenses made through an accountable person are taken into account on the day the manager approves the advance report.
State duty in accounting and tax accounting
Every business enterprise sooner or later faces the need to pay state duty and reflect it in accounting. It is important to correctly reflect the state duty in accounting entries. State duty is a fee charged by government agencies for carrying out legally significant actions: licensing, registration and judicial procedures, notarial actions.
Attention
The procedure for payment and accounting of expenses for payment of state duties Accounting for state duties is regulated by Article 13 and Chapter. 25.3 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation). Payers of duties can be individuals and legal entities. Moreover, in the case of payment of a duty by a legal entity, the state duty for accounting purposes relates to fees and is subject to accounting in a dedicated sub-account of account 68 “Calculations for taxes and fees”.
Basic entries in accounting for state duties
Depreciation groups: fixed assets classification updated The Government of the Russian Federation has adjusted the classification of fixed assets by depreciation groups. The amendments come into force retroactively – from 01/01/2018.
State duty in tax and accounting
< … Выдать увольняющемуся работнику копию СЗВ-М нельзя Согласно закону о персучете работодатель при увольнении сотрудника обязан выдать ему копии персонифицированных отчетов (в частности, СЗВ-М и СЗВ-СТАЖ).
However, these reporting forms are list-based, i.e. contain information about all employees. This means transferring a copy of such a report to one employee means disclosing the personal data of other employees.< … Компенсация за неиспользованный отпуск: десять с половиной месяцев идут за год При увольнении сотрудника, проработавшего в организации 11 месяцев, компенсацию за неиспользованный отпуск ему нужно выплатить как за полный рабочий год (п.28 Правил, утв.
NKT USSR 04/30/1930 No. 169).
But sometimes these 11 months are not so spent.< … Налог на прибыль: перечень расходов расширен Подписан закон, который внес изменения в перечень расходов, относящихся к оплате труда. Так, работодатели смогут учитывать в «прибыльной» базе затраты на оплату услуг по организации туризма, санаторно-курортного лечения и отдыха на территории России для работников и членов их семей (родителей, супругов и детей).
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State duty: accounting entries
Such transactions are reflected in accounting on the basis of a receipt for payment of the duty by posting Dt 20 (26.44) Kt 68. 3. Carrying out transactions not directly related to the normal activities of the company. For example, registration of one-time contracts reflecting transactions that are atypical for a legal entity. In this case, the state duty is reflected by posting Dt 91.2 Kt 76. Moreover, the procedure for accounting for such state duties must be reflected in the accounting policy.
Government duty
Notary services and court records management. Notary services can be either a state duty or direct payment for services at the rates of a specific specialist. For example, a state fee is collected by a notary when registering the sale of a share in the authorized capital. Such state duty is included in the tax base and is taken into account by posting Dt 20 (26.44) Kt 68.
Tariffs are set as a fee for notarial actions for which the law does not provide for a mandatory notarial form (certification of certain types of agreements, powers of attorney, copies of documents, etc.) When carrying out this transaction, one of the parties may need to certify a copy of the charter or other document, then payment to the notary will be made according to the tariff and the accountant will reflect the receipt of such payment with the entry Dt 91.2 Kt 76 and will not include it in the tax base under OSNO and under the simplified tax system.
Postings for accrual and payment of state duties in accounting
Today there are several options for accounting for such state duty:
- Its amount can be written off as expenses at a time (letter of the Ministry of Finance of the Russian Federation dated April 12, 2013 No. 03-03-06/1/12248).
- There is also an opinion that such costs should be previously taken into account in the expenses of the future period, and only then they are written off as expenses (letter of the Ministry of Finance of the Russian Federation dated January 12, 2012 No. 07-02-06/5).
Then the following entries will be used in postings for the state duty for issuing a license: Dt 97 Kt 68/state duty - state duty has been charged; Dt 44 Kt 97 - part of the state duty is charged to expenses. The last entry will be made in accordance with the procedure used by the company to account for future expenses, until the state duty on expenses is completely written off.
- There is also a position that such licenses form intangible assets (clause 3 of PBU 14/2007, clauses 4, 9, 17 IAS 38).
As part of the package of documents for registration, a payment document confirming payment of the fee is submitted. The transfer of the fee to the budget is carried out by the buyer. The amount is included in the cost of acquiring the property and increases the initial cost of the property or vehicle.
Purpose of the operation Debit account Credit account Transfer of state duty to the budget 68 51 Accounting for the fee as part of the costs of purchasing property 08 68 Formation of the value of fixed assets 01 08 Registration of a property lease agreement is carried out if the annual term of the agreement is exceeded. If the terms of the lease are changed, the additional agreement must also be registered in the register. The state duty paid upon registration of the lease agreement is credited to the expense accounts for the conduct of ordinary activities of the enterprise.
How to take into account the state duty of the Unified State Register of Legal Entities in accounting and tax accounting
Accounting for state duties: accounting in organizations financed from the budget Budgetary organizations, along with commercial enterprises, pay state duties when they carry out legally significant actions. Payment is made from budgetary funds or extrabudgetary revenues. The state duty can be paid when purchasing property, going to court, or conducting extra-budgetary activities. To account for state duties, account 0.303.05.000 of the budget chart of accounts is used. Similar to commercial accounting, when purchasing property, the amount is included as part of the acquired object; when using duties in current activities (for example, when licensing) - as part of expenses. When returning duties or compensating expenses, the amounts go to budget revenue.
Accounting for state duties in tax accounting The amounts of fees are included in the expenses of the enterprise and are used in taxation.
The fee is 200 rubles if information is received within 5 days and 400 rubles if the document is prepared within 24 hours. The fee for providing information from the Unified State Register of Legal Entities is not a state duty. An example of transactions when receiving an extract from the Unified State Register of Legal Entities. The trading organization "Crocus" submitted an application to the Federal Tax Service to receive an extract from the Unified State Register of Legal Entities.
The application was submitted for the issuance of the document on an urgent basis. In the accounting of the enterprise the following entries are made:
- The payment to the budget is reflected: Dt 76/5 Kt 51 in the amount of 400 rubles;
- The fee is included in expenses after receiving the statement: Dt 44 Kt 76/5 in the amount of 400 rubles.
The costs of obtaining an extract are economically justified. Accounting for state duty when registering and making changes to constituent documents State duty is included in the budget when registering a legal entity or individual entrepreneur.
If you withdraw your claim before the order is issued, it will be returned in the usual manner upon your application addressed to the judge. If you do not intend to file a claim after the order is cancelled, the state fee is returned by the decision of the magistrate. If a claim is filed, then it is counted toward the state fee when filing a claim. Does the Ministry of Justice return the state duty? It depends on what and for what reason. In the event that the application is not accompanied by a document confirming the payment of the state duty - check order, receipt, payment order, the application is left without progress on1. The paid state duty is subject to partial or full refund in the event of a refusal. registration of the Charter? Exactly!! ! Same question. It’s brewing for many people, but no one can solve it. To put it mildly, Mr.
Refund of state duty after cancellation of the court order.
But, taking into account judicial practice, two general points can be distinguished:
- Often, not all requirements can be included in an application for a court order, and sometimes the applicant himself does not do this, fearing that the court will not satisfy them in full. In this regard, claims are not particularly limited.
Order proceedings do not provide such opportunities.
- Canceling the order leaves a chance for an out-of-court settlement of the debt problem.
The situation with state duty on court orders has been clarified
The Constitutional Court of the Russian Federation and the constitutional (statutory) courts of the constituent entities of the Russian Federation, justices of the peace, enclose decisions, rulings and certificates of the courts on the circumstances that are the basis for the full or partial return of the overpaid (collected) amount of state duty, as well as original payment documents in the case of , if the state duty is subject to refund in full, and if it is subject to partial refund, copies of the specified payment documents. An application for the return of an overpaid (collected) amount of state duty can be submitted within three years from the date of payment of the specified amount. Refund of the overpaid (collected) amount of state duty is made within one month from the date of filing the specified application for refund.
Refund of state duty when issuing a court order
After the court order is canceled, the legislation of the Russian Federation does not provide the opportunity to return to the applicant the funds spent on state fees. However, the Tax Code of the Russian Federation defines cases in which the state duty is subject to refund.
Accounting for state duties in accounting and tax accounting
However, not only the content of the articles of the Tax Code of the Russian Federation, but also the Code of Civil Procedure of the Russian Federation do not provide for the return of state duty in the event of cancellation of the court order. After receiving a court order, the person against whom it was issued has the right to file objections regarding the implementation of the essence of its contents.
However, the law leaves the possibility for the claimant to make this appeal again, only this time in legal proceedings.
Is it possible to return the state duty if the court order is canceled?
Attention
Refund of state duty after cancellation of the court order. After the court order is canceled, the legislation of the Russian Federation does not provide the opportunity to return to the applicant the funds spent on state fees. However, the Tax Code of the Russian Federation defines cases in which the state duty is subject to refund.
Let's consider them, despite the fact that the refund of state duty in case of cancellation of a court order is not in this list. Reasons for returning the state duty: 1) the court returns the application back to the claimant; However, not only the content of the articles of the Tax Code of the Russian Federation, but also the Code of Civil Procedure of the Russian Federation do not provide for the return of state duty in the event of cancellation of the court order.
After receiving a court order, the person against whom it was issued has the right to file objections regarding the implementation of the essence of its contents. However, the law leaves the possibility for the claimant to make this appeal again, only this time in legal proceedings.
In what cases is the state duty refunded?
Tax Code of the Russian Federation, subparagraph 13, paragraph 1, article 333.20 of the Tax Code of the Russian Federation Reply with quotation Top ▲ 10/22/2017, 20:27 #4 Message from Anonymous subparagraph 13, paragraph 1, article 333.20 of the Tax Code of the Russian Federation, what does this have to do with it? Who told you, that there was a refusal to issue a court order? The author writes that court orders were canceled (i.e., they were first issued and then canceled at the request of the debtor), and these are fundamentally different things. When a court order is canceled, the state duty is not returned and is not counted Reply with citation Top ▲ 10/23/2017, 08:24 #5 Message from PaniKengurikha, what does this have to do with it? Who told you that there was a refusal to issue a court order? The author writes that the court orders were canceled (i.e.
What to do after the court order is canceled?
Only before the application is accepted for proceedings (before a ruling is made to accept the application for proceedings - consideration) How to re-obtain a certificate from the court for a refund of state duty? Actually, no 2. In what cases does the obligation to pay the state duty arise? An application for the return of the state duty can be filed within 3 years from the date of payment of the amount of the state duty.
No no need No. You do not need to pay a state fee. You will need a certificate (the secretary knows which one) and possibly a copy of the court decision. And a bank account. Go to the tax office, fill out an application for credit/refund and attach the necessary documents.
You will receive it in a month. Refund of state duty. The company paid the state fee for obtaining a license, but never submitted the documents. Write an application for a refund of the state duty - and that’s it.
The action for which you paid the state fee - issuing a court order - has been completed. The fact that it was later canceled is not a basis for a refund or offset of the state duty. For the reasons for the return and offset of the state duty, see
Article 333.40 of the Tax Code of the Russian Federation Reply with quotation Top ▲ 10/18/2017, 11:42 pm #3 Message from PaniKengurikh For the grounds for refund and offset of state duty, see.
Refund of state duty upon cancellation of a court order for posting
This is wrong. When preparing and filing an objection, the debtor must clearly understand what and how he will do next. After all, the problem with debt will not go away. Therefore, the task is not simply to cancel the order, but to use this opportunity to your advantage.
What can be done by canceling an order:
- Claim proceedings involve personal and (or) through a representative participation in a full-fledged trial. The debtor has the opportunity to personally convey his position to the court, argue it and prove it.
- As part of the claim proceedings, you can file objections to the claim or file a counterclaim - that is, take an active position in the process and outline your demands on the claimant.
- Practice shows that when considering a claim, courts often reduce the claims made by the plaintiff and (or) exclude some of them from the list of satisfied ones.
State duty to the court for accounting entries
FEE FOR RENEWAL OF THE RIGHT TO USE A TRADEMARK
WE APPLY FEDERAL LAW No. 58-FZ IN PRACTICE
(addressed to those keeping records reflecting exclusive rights to technical knowledge, for example, in transactions with cars, perfumes and cosmetics, tobacco products, etc.)
L.G. Zhadan,
Expert Consultant
We paid a state fee for registering an extension of the use of a trademark whose validity period is expiring - how can it be written off if the organization is the holder of exclusive rights to a trademark (hereinafter referred to as TK)?
When resolving this issue, others arise: whether to write off as expenses gradually or at a time, to what account to attribute this state duty. On the one hand, it is necessary to determine the qualification of the concept of duty - does it refer to a regular tax (fee), attributed to costs in the same way as other assessed taxes (how similar and interrelated are they), or is it a special type of payment? On the other hand, how legitimate is it to attribute this expense at a time, without stretching it out over time - does this not contradict accounting and tax legislation, and will it cause differences in accounting?
Payment of the fee in this situation is associated with the expiration and extension of the established validity period of a previously registered trademark, since its use continues. In this case, the fact of continued use of the exclusive right to trademark is practically decisive.
Intellectual property
in the form of an exclusive right to a trademark, it refers to objects of civil rights (Article 128 of the Civil Code of the Russian Federation). Intellectual property is recognized as “the exclusive right ... of a legal entity to the results of intellectual activity and equivalent means of individualization of a legal entity, individualization of products, work performed or services (company name, trademark, service mark, etc.)” (Article 138 of the Civil Code RF).
In the field of intellectual property, in addition to the rules for accepting an object for accounting and taxation purposes, it is also necessary to apply the Civil Code of the Russian Federation and special legislation, in particular:
What is state duty?
A state duty is a kind of payment by an organization or an individual of an amount established by law for the provision of a certain service by a government agency. Providing an extract from the Unified State Register of Legal Entities (USRLE) is a clear example of this, because business cannot do without this document. Every day, MIFNS No. 46 in Moscow is visited by hundreds of people who want to receive an extract from the Unified State Register of Legal Entities. So let's figure out how to do this and how to correctly pay the state fee for providing an extract from the Unified State Register of Legal Entities.
To pay. When? How many?
The state fee for an extract from the Unified State Register of Legal Entities is not always a mandatory payment. It all depends on the timing of the statement and who submits the application. If a legal entity wants to order an extract for itself and does not insist on urgency, the provision of such an extract is not subject to state duty. But if you need an urgent extract from the Unified State Register of Legal Entities, that is, the day after submitting the application, then you cannot do without payment. The state duty in this case is 400 rubles.
There is also a non-urgent extract from the Unified State Register of Legal Entities.
Costs of state duties and licenses in accounting and tax accounting
It takes five working days to prepare and will cost the customer 200 rubles (if you need an extract from a third-party organization).
Where can I get a receipt?
First of all, a receipt for payment of the state fee is a mandatory document for obtaining an extract from the Unified State Register of Legal Entities along with an application. You can pick up a receipt form at any Sberbank branch, fill it out and pay. It is also possible to find a receipt in electronic form on the Internet. As a rule, such forms already contain the necessary details for paying the state fee for an extract from the Unified State Register of Legal Entities; you just need to enter information about the payer. This form of receipt is undoubtedly more convenient - you just need to print it out and pay, avoiding errors when filling it out. However, before printing and further payment, it is important to make sure that the details indicated in such a receipt are correct, otherwise, when you submit an application, you will simply be refused, and along with time you will lose money.
Payment details
- KBK - 182 113 01020 01 6000 130 (fee for providing information and documents contained in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs).
- The recipient's account number is 40101810045250010041.
- Recipient bank - Main Directorate of the Bank of Russia for the Central Federal District of Moscow (abbreviated name - Main Directorate of the Bank of Russia for the Central Federal District).
- BIC of the recipient's bank - 044525000.
- Recipient of the Federal Tax Code for Moscow (MIFTS of Russia No. 46 for Moscow).
- INN and KPP of the recipient - 7733506810/773301001 (MIFTS of Russia No. 46 for Moscow).
- OKTMO code - 45373000.
Please note that the KBK is of particular importance when paying the state fee for obtaining an extract from the Unified State Register of Legal Entities. It is its numbers that are responsible for the implementation of which procedure the payment is directed to. And if the procedure code does not coincide with its purpose, this leads to an official refusal.
How to use the terminal to pay the state fee for an urgent extract from the Unified State Register of Legal Entities?
Another way to pay the fee for an urgent extract from the Unified State Register of Legal Entities are special electronic terminals installed in the MIFTS. On their display board, the visitor to the tax office must select the name of the payment (the purpose of his visit), and the terminal will add all other details independently. After generating an electronic receipt, funds are deposited and printed. It is this receipt that must be submitted along with the application. However, it is worth clarifying that banks that have installed terminals, as a rule, charge a commission, and, consequently, the cost of paying the state fee for an extract from the Unified State Register of Legal Entities increases slightly.
If you contact an agency...
If you need an extract urgently without visiting the tax office, it makes sense to contact a consulting agency. In this case, the cost of the service provided by the company’s employees will also be added to the amount of the state fee for an extract from the Unified State Register of Legal Entities. Therefore, before placing an order, you should clarify whether the state duty for an extract from the Unified State Register of Legal Entities is included in the final cost of the order. Most agencies take this into account and indicate it in the information about the service provided. If there is no such confirmation, you should be careful, lest you have to pay more than expected.
State duty - to what account should it be attributed in the accounting department, accounting of state deductions
How to reflect state duty in accounting
Questions and answers on the topic
Question
How to reflect state duty in accounting
Answer
In accounting, the accrual and payment of state duty is reflected in account 68 subaccount “State duty”.
Reflect the payment of the state duty by posting:
The state duty has been paid.
The procedure for reflecting state duty on cost accounts depends on the reasons for which it was paid.
If the organization paid a state fee when purchasing or creating property, before putting it into operation, include it in the actual cost of such property and reflect it in the posting:
If an organization pays a fee in the course of its current activities, when calculating the state duty, make the following entry:
If an organization pays state duty on transactions that are not related to its main activity, include the amount of the fee as part of other expenses and reflect it by posting:
If the organization transferred the state fee for consideration of the case in court, include the amounts paid in other expenses and make an entry:
Debit 91-2 Credit 68 subaccount “State duty”
The detailed procedure for reflecting state duty in accounting is given in the extended answer.
If an organization pays a single tax on the difference between income and expenses, then the amount of state duty paid can be taken into account in expenses at the time of payment to the budget. At the same time, as an expense, the state duty must be economically justified.
The rationale for this position is given below in the recommendations of the Glavbukh System.
The state duty is a federal fee and represents a payment for the commission of certain legally significant actions by authorized government bodies (officials) (Article 13. 333.16 of the Tax Code of the Russian Federation).
Recognition of expenses
Recognize the costs of paying the state duty in the reporting period in which these actions were performed (clause 18 of PBU 10/99).* The duration of the period during which the organization will use their results does not matter. For example, if an organization pays a state fee for issuing a license to conduct a certain type of activity, then, regardless of the validity period of the license, the costs of paying the state fee in accounting should be recognized in the period when the license was issued.
In accounting, take into account the accrual and payment of state duties on account 68 “Calculations for taxes and fees.” To do this, open a “State Duty” subaccount for account 68.*
Reflect the payment of the state duty by posting:*
Debit 68 subaccount “State duty” Credit 51
The state duty has been paid.
The procedure for reflecting state duty on cost accounts depends on the reasons for which it was paid. Payment of state duty may be subject to:*
- acquisition (creation) of certain types of property or rights;
- operations that are carried out as part of the main activities of the organization;
- operations not related to the main activity;
- consideration of the case in court.
If the organization paid a state duty when purchasing or creating property, include it in the actual cost of such property* (clause 6 PBU 5/01. clause 24 of the order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n. clause 8 PBU 6/01. clause 8 of PBU 14/2007). For example, if a state duty is charged for certification of goods, for registration of rights to real estate (before their commissioning), etc.
State duty: accounting entries
reflect it with wiring:*
Debit 08 (10, 41.) Credit 68 subaccount “State duty”
The state duty associated with the acquisition (creation) of property has been assessed.
If an organization pays a fee in
in the course of current activities (certifies documents, makes copies of them, registers contracts, etc.), when calculating the state duty, make an entry:*
Debit 20 (26, 25, 44.) Credit 68 subaccount “State duty”
State duty has been assessed for transactions related to the main activities of the organization.
If an organization pays state duty on transactions that are not related to its main activity, include the amount of the fee as part of other expenses (clause 11 of PBU 10/99). For example, when alienating property under an exchange agreement (paragraph 5, clause 11 of PBU 10/99). In accounting, reflect the operation for calculating state duty by posting:*
Debit 91-2 Credit 68 subaccount “State duty”
State duty has been assessed for transactions not related to the main activities of the organization.
State fee for consideration of cases in court
If the organization transferred the state fee for consideration of the case in court, include the amounts paid in other expenses (account 91) (clause 11 of PBU 10/99). When going to court, make the following entry:*
Debit 91-2 Credit 68 subaccount “State duty”
A state fee has been charged for the consideration of the case in court.
According to procedural legislation, if the plaintiff wins the case, the court recovers from the defendant legal costs (including state fees) in his favor (Article 110 of the Arbitration Procedure Code of the Russian Federation, Article 98 of the Code of Civil Procedure of the Russian Federation).
The defendant organization reflects such an operation with the following entries:
Debit 91-2 Credit 76
Legal costs (including state fees) subject to compensation to the plaintiff by court decision are reflected;
Debit 76 Credit 51
The amount of compensation for legal costs (including state fees) according to the court decision was transferred to the plaintiff.
The plaintiff organization reflects this transaction with the following entries:
Debit 76 Credit 91-1
Debit 51 Credit 76
Reimbursement of legal costs (including state fees) according to a court decision has been received into the bank account.
Refund of state duty from the budget
If organizations return from the budget a state fee that was previously included in expenses, then recognize the amount due as part of other income.* This must be done on the date of the decision to return the fee (clause 7 of PBU 9/99). The decision to return is made by the body carrying out the actions for which the state duty was paid (when considering cases in courts - the tax inspectorate, in which the court considering the case is registered) (Clause 3 of Article 333.40 of the Tax Code of the Russian Federation). When reimbursing state fees from the budget, make the following entries:*
Debit 68 subaccount “State duty” Credit 91-1
The budget debt for the return of state duty is reflected;
Debit 51 Credit 68 subaccount “State duty”
The amount of previously paid state duty has been returned from the budget.
Sergey Razgulin. valid
If an organization pays a single tax on the difference between income and expenses, then the amount of state duty paid can be taken into account in expenses (subclause 22. 31 clause 1 of article 346.16 of the Tax Code of the Russian Federation). Moreover, as an expense, the state duty must comply with the criteria of paragraph 1 of Article 252 of the Tax Code of the Russian Federation. That is, it must be economically justified. The same rule applies to the amount of compensation for legal costs by the defendant (subclause 31, clause 1, article 346.16 of the Tax Code of the Russian Federation).
Include the amount of the state duty in expenses at the time of its payment to the budget (transfers to the plaintiff’s account as reimbursement of legal costs)* (Clause 2 of Article 346.17 of the Tax Code of the Russian Federation).
If, according to a court decision, the costs of the state duty of the plaintiff organization are reimbursed by the defendant, take into account the amounts received in non-operating income (clause 1 of Article 346.15 of the Tax Code of the Russian Federation). The same rule applies to the return of state duties from the budget. This conclusion can be drawn by paragraph 3 of Article 250 and paragraph 1 of Article 346.15 of the Tax Code of the Russian Federation.
Sergey Razgulin. valid
State Councilor of the Russian Federation, 3rd class
* This is how part of the material is highlighted that will help you make the right decision.
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Payers of state duty are legal entities, individuals, and individual entrepreneurs. The fee is required for payment when providing specific services from government agencies.
State duty (SS) is required to be paid when receiving specific services with by government agencies and private notaries. By essentially, GP - federal tax, payment without which the payer cannot can receive these services. Payment of the fee is regulated by the Tax Code RF, Art. 25.3. For conducting business activities, it is positive the fact that all state duties (for except for GP business registration) can be included in cost items in accounting, and some are still possible get back in in the form of compensation payments.
To account for state duty in accounting, you should use account 68, subaccount “State duty”. To select an expense account for the payment of state duty, you should refer to PBU 10/99 in accordance with the purpose of the expense group.
If costs are allocated to the expense item “Conducting current activities”, then they will relate to expenses for ordinary (core) activities:
GP should be paid to the tax office to certify copies of documents, signatures of officials and translations. To obtain certificates of power of attorney from public or private notaries, you must pay a fee.
The accrual of GP will be reflected in Dt accounts 20 or 26, depending on the activity with which the payment of state duty is associated.
During non-core activities, payment of a fee may become necessary. To what account should the state duty be attributed in this case? In this case, the costs of payment will be included in the amount of other expenses and will be reflected in the accounting entry.
The basis for including the GP in this expense item will be the alienation of property, filing or payment of lawsuits.
Postings when paying state fees when considering lawsuits
The state fee is paid by the plaintiff in order for the court to consider his application. But if the plaintiff wins the trial, then the state fee will have to be paid in whole or in part by the losing party, and the plaintiff will receive compensation in full. The court decides in what order the costs will be repaid.
The plaintiff's accounting entries when he wins a case in court are as follows.
Note that the compensation is taken into account by the plaintiff in his other income. This can only be done on the basis of a court decision.
According to paragraph 1 of Art. 333.19 of the Tax Code of the Russian Federation, in a controversial manner, the defendant does not have the opportunity to cancel or avoid paying 100% of the cost of the state duty paid by the plaintiff if the court made such a judgment.
A court order may provide the debtor (plaintiff) with the opportunity to receive compensation for 50% of the state duty (since in this case there was no trial with the participation of both parties).
To what account should the payment of the state duty for obtaining an extract from the Unified State Register of Legal Entities be attributed in the accounting department?
If legal entities need to provide information from the Unified State Register of Legal Entities, then they do not need to pay a state fee. Legal entities pay state duty when they receive extracts from the register.
The amount will be:
- 400 rubles, if the payer wishes to receive information within 24 hours;
- 200 rub. within 5 days.
To display the payment of the state duty for an extract from the Unified State Register of Legal Entities, the following transactions will be displayed.
If enterprises (represented by founders) or individual entrepreneurs undergo registration or make changes to the constituent documents, then they will need to pay a state fee. The receipt for its payment is attached to the package of documents that are submitted to the Federal Tax Service. Documents must be completed without errors the first time. Otherwise, the registration authority will return them; the fee will need to be paid again along with the submission of a new package of documents.
In case of changes that will subject the registry data to adjustments, enterprises must notify the Federal Tax Service by submitting P13001 (+ pay a state fee). If changes do not need to be made to the constituent documents, then application P14001 is submitted without payment.
State duty in tax accounting when purchasing, renting vehicles or other property
When purchasing vehicles, other property or leasing them, businesses must register ownership of this property. When registering, documents are submitted, among which there must be a payment document confirming payment of the state duty for these services. In the accounting reflection of the enterprise, this operation will be reflected using such entries.
When changes to the agreements are accepted by the parties to the lease, then they also need to be entered into the register. In the case of rent, payments to the GP are included in the cost of conducting ordinary activities. The period for writing off the state duty coincides with the duration of the lease agreement. The amount of state duty is written off in equal parts.
Payment of state fees for notary services
It should be noted that if the payer makes payments for the services of non-state notaries, then they are not a state enterprise.
Fees charged for notary services:
- If an enterprise or individual entrepreneur applies to a state office, then a state fee is paid.
- An enterprise or individual entrepreneur turns to a private notary, then payment for services is made at a rate equal to the GP.
- If the service is not considered mandatory by law, the client pays a notary fee.
To what account the state duty should be attributed in accounting, see the following examples.
State-owned enterprises are not exempt from paying GPs when receiving legal services. So, if such organizations buy property, go to court, or conduct activities outside the budget, then they are obliged to pay for the GP.
State duty in tax accounting
Ms. has already noted that the amount of payment of state duties is classified as expenses. We can highlight some features of tax accounting for state duties:
- According to the Tax Code, GPs are included in other expenses.
- The emergence of ownership occurs simultaneously with the use of the accrual method.
- Amounts are written off after payment to the budget if the cash accrual method is used.
- Compensation for paid state fees for court services must be included in the amount of non-operating expenses.
- Under OSNO and simplified taxation system, the amount of costs for GP and other notary services should be taken into account in other expenses; above-tariff costs under OSNO can be included in costs if there is additional evidence that this is economically justified. Under the simplified tax system, GP can be included in costs due to their legal nature.
- The GP amount paid when registering real estate is included in the costs of putting it into operation.
So, payment of the state fee must be made in accordance with the requirements of the law. It is important to maintain correct accounting and tax records for SOEs. It is quite justified to pay it to organizations at the time of filing an application in court proceedings, since in cases of victory, it is possible to receive compensation from the GP. This fee can be quite justifiably included in financial costs, subject to correct accounting and availability of payments.
It is worth noting that the accountant cannot include the payment of the GP for registration as a cost item. Which is logical, the business entity does not yet exist documented in the Unified State Register of Legal Entities.