What to do if the tax office sent a report with additional VAT charged

Grounds for additional tax assessment

Explanations on the grounds for additional tax assessments can be found in the letter of the Federal Tax Service No. BS-4-11 / [email protected] dated November 16, 2015. An increase in tax payments is possible if the tax authority has established that the taxpayer has received income that was not reflected in the declaration. Tax authorities must also establish the source and type of income, as well as the time it was received.

Other grounds for additional tax assessment include:

• tax benefit, which is achieved by splitting the business;
• creation of controlled organizations;
• making an error in tax calculation.

Additional tax will be charged even if a person is obliged to pay a tax in a greater amount than indicated (

Grounds for on-site and desk audits of the Federal Tax Service

Here are some criteria that may arouse suspicion among the tax service and serve as a reason for an audit:

1. The first reason for checking is if Federal Tax Service employees notice that your company pays too little taxes, pays too low salaries, and in general - the turnover of funds is underestimated and there are no adjustment calculations for this. In this case, a suspicion may arise that the annual reports were filed incorrectly, or that there is additional income that is hidden by management or an accountant.
2. The second is if the company becomes unprofitable and the situation does not improve within 2 years, or if the company's expenses increase while income does not grow.
3. Another thing that can raise suspicion is the conclusion of transactions that do not seem profitable, or simply do not bring such a large income, and the tax risks in this transaction are high.
4. If the tax office submitted requests several times that the company ignored, then their decision to come and check the company’s affairs will be very justified.
5. If a company has too large deductions and refunds, then employees of the federal tax service can also visit it.

So, in these five situations, you shouldn’t be surprised at all that an inspector came to you and conducted an inspection. Three groups of people participate in the verification:

• Directly employees of the federal tax service.
• Taxpayers - management, accountants of the company being audited.
• Other persons involved in the case: witnesses, experts, and so on.

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Procedure for paying additional taxes

If additional tax assessment of an organization occurred during an on-site audit, then a payment order is drawn up to pay the specified amount. When filling out the order, you should pay attention to the following fields:

• field 104 – the budget classification code is indicated;
• field 106 – indicate the basis for payment;
• field 107 – frequency of tax payment;
• field 108, 109 – details of the document on the basis of which the tax is paid;
• field 110 – type of payment, if tax is transferred, then “NS” is indicated.

Important! In addition to the obligation to pay additional tax assessments, the taxpayer will also need to reflect this in the accounting records.

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Accountants often ask the question of how to reflect taxes, penalties and fines accrued as a result of an audit in accounting and tax accounting. In this article, we talked about the adjustments that companies using the general tax system need to make.

Reflection of additional tax accrual in accounting

Income tax may be additionally charged under the following circumstances:

• understatement of income;
• inflated costs;
• presence of errors in the provided declaration.

If expenses were understated in the previous period, the taxpayer will not need to submit an adjustment. The tax authority will do this for him. That is, the tax authorities will independently assess the amount of tax, after which it will be reflected in the expense accounting card.

In some cases, it may be necessary to cancel expenses, both in accounting and tax accounting. However, as a rule, changes in accounting do not require adjustments in tax accounting.

For property tax, additional accrual is reflected in account 91.2, the posting in this case will be D 91.02 K 68. The structure of analytical accounting is developed by the organization independently, which is approved in the working chart of accounts. The additional accrual is reflected in the subaccount “Other expenses”, and if analytical accounting in the company is carried out in detail, then the additional accrual is reflected in the subaccount “Additional accruals for taxes and contributions”.

If, based on the results of a tax audit, additional property tax is assessed, the company has the right to include it in tax accounting expenses. In this case, PNO does not appear in the company’s accounting, since the reflected expense does not lead to the formation of differences.

Transport, land tax and property tax in tax accounting are included in other expenses that are associated with production and sales. It does not matter who calculates the tax: the organization itself or the tax office based on the results of a tax audit.

When recording expenses, the following rule should be followed: in the case of income taxation, taxes must be included in expenses at the time of accrual. If taxes are additionally assessed based on the results of an audit, the date of assessment is the day the tax authority’s decision comes into force. As a rule, the tax decision comes into force one month after it is delivered to the taxpayer.

Important! If you wish to appeal the decisions of the tax authority, you can contact the Federal Tax Service or the court. In this case, the additional accrued tax amount may change and must also be reflected in tax accounting.

When the amount of additionally accrued taxes is reduced, the difference is included in non-operating income. If the amount increases, the difference is applied to other expenses.

Additional income or additional expenses must be included in the calculation of taxable profit in the period in which the decision of the Federal Migration Service or the court comes into force (

How are additional insurance premiums calculated for previous periods in 2019 - Finance-EXP.ru

Relatively recently, quite serious reforms have been carried out in the legislation of the Russian Federation.

Special funds have been formed into which employers who enter into formal employment contracts with their employees make monthly contributions. At the same time, the amount of these deductions is quite strictly regulated.

Any attempts to evade, or simply mistakes entail quite serious consequences for individual entrepreneurs, as well as legal entities obligated to make appropriate contributions.

What you need to know ↑

To avoid penalties from various types of funds, it is necessary to familiarize yourself in as much detail as possible with all the information regarding both the calculation of insurance premiums and additional charges.

Moreover, some points are especially important:

• Basic information;
• who pays the fees;
• legal grounds.

Knowledge of current legislative acts that relate to all kinds of insurance premiums allows you to carry out accruals and additional accruals in the correct manner.

Using up-to-date information about laws from trusted sources is necessary for the work of any individual entrepreneur or enterprise.

Basic information

All employers who enter into employment contracts with their employees in the prescribed form are required to make appropriate transfers to the Russian Pension Fund.

This structure is a financial administrator that distributes funds, which subsequently go to:

• for the payment of pensions upon reaching a certain age;
• to pay for services provided to citizens of the Russian Federation under the compulsory health insurance system.

Payment of insurance premiums is carried out in the following order:

There is a certain category of employers who are exempt from paying insurance premiums. They are also not subject to the increased tariff rate of 10%.

Decree of the Government of the Russian Federation No. 1316 dated December 4, 2014 states that in 2020 the base from which insurance premiums are paid is 711 thousand rubles.

https://www.youtube.com/watch?v=9GqFofQ7-4U

In 2020, payment of contributions of the type in question must be carried out at the indicated rates for all amounts. The only exceptions are the payments listed in Article No. 9 of Federal Law No. 212-FZ.

It should also be remembered that the taxable contribution base is calculated in relation to each employee separately.

Who pays the fees

The following categories of employers are required to pay insurance premiums:

1. All kinds of organizations with employees who are paid wages or working with contractors who are individuals.
2. Individual entrepreneurs who work with hired employees or individual contractors.
3. Individuals who do not have the status of an individual entrepreneur, but enter into employment contracts with other individuals and contractors.
4. Individual entrepreneurs working under the patent system and conducting private practice - this category includes all kinds of notaries, lawyers, as well as other individuals.

Sometimes it happens that an employer simultaneously falls into several categories that are required to make appropriate contributions to extra-budgetary funds. In this case, it is necessary to make transfers on all grounds.

Thus, if an individual entrepreneur conducts private practice and has entered into employment contracts with individuals, then he is obliged to make transfers both for himself and for his employees.

It must be remembered that the employer is obliged to generate quarterly reports, which are subsequently transferred to the Pension Fund of Russia.

Moreover, if the total number of employees is more than 50 people, then this must be done only electronically.

At the same time, individual entrepreneurs carrying out work without employees should not submit any reports.

Legal grounds

The very existence of various extra-budgetary funds, as well as the mandatory transfer of contributions to them, is enshrined at the legislative level.

The main document that you need to focus on is Federal Law No. 212-FZ of 2407.09, as amended on July 13, 2015.

It covers in as much detail as possible all the important points related to the following institutions:

1. Pension Fund of Russia.
2. Social Insurance Fund.
3. Mandatory health insurance fund.

Also, all payers need to remember the following legal grounds:

Source: https://finance-exp.ru/kak-osuschestvlyaetsya-donachislenie-strahovyh-vznosov-za-proshlye-periody-v-2019-godu/

Example

In 2020, the organization came under an on-site tax audit, as a result of which it was discovered that in 2020 the company collaborated with non-existent counterparties. As a result, there was a decrease in the amount paid for the goods by 100,000 rubles. In accordance with this, an additional income tax was charged by 20,000 rubles. In addition, the results of the audit revealed an overestimation of depreciation by 10,000 rubles. In this regard, there was also an additional charge of income tax in the amount of 2,000 rubles.

The postings in this case will be as follows:

prednalog.ru

How to reflect additional taxes, penalties and fines in accounting and declarations? This question worries all accountants, since they have to deal with this topic quite often.

Let's consider the topic of additional tax assessments based on the results of an audit for companies under the general regime. In principle, there is no big difference when additional taxes are calculated under special regimes; the only question is about income tax and the deferred difference.

How to reflect penalties and fines in accounting?

Based on the audit report, tax authorities issue fines and penalties. These sanctions are reflected by posting

D-t 99 K-t 68

At what point are fines and penalties reflected in accounting? We make the posting during the period of signing the tax audit decision.

Neither fines nor penalties in this case reduce the income tax base, therefore they are always formed at the expense of the company’s net profit (clause 2 of Article 270 of the Tax Code of the Russian Federation). And since these amounts are not taken into account in expenses, there is no difference between tax and accounting accounting.

Example 1.

In April 2014, tax officials made an audit decision, on the basis of which Cruise LLC was fined under Article 122 of the Tax Code of the Russian Federation for failure to pay VAT in 2013 in the amount of 13,845 rubles. In addition, the company was assessed penalties in the amount of 2,465 rubles.

https://www.youtube.com/watch?v=9GqFofQ7-4U

In April, the accountant made the following entries:

D-t 99 “fines and sanctions” D-t 68 = 13,845 rubles. — a fine was assessed for non-payment of VAT;

D-t 99 “fines and sanctions” D-t 68 = 2465 rubles. - penalties accrued

How to calculate additional tax correctly?

What is additional tax assessment? Essentially, this is an accountant's mistake. Therefore, it must be corrected in the reporting of the period to which they relate.

If an error is detected for the current year, additional taxes are assessed on the date of the audit decision.

If an error is found when calculating taxes for last year, and the balance has not yet been approved, then additional calculations must be made in December of last year.

Particular attention should be paid to additional tax assessments for previous periods for which reporting has already been submitted. It all depends on whether the amount is significant or not.

Minor errors are reflected at the date of discovery (verification decisions). In accounting, such errors are interpreted as losses from previous years identified in the reporting period. They are reflected by wiring.

D-t 91 (D-t 99 when additional income tax is calculated) K-t 68

For significant errors there is a different rule. They are reflected by wiring

D-t 84 K-t 68

In addition, it is necessary to recalculate the indicators of previous years in the current statements. This conclusion follows from PBU 22/2010 “Correcting errors in accounting and reporting.”

Let's take a closer look at how to make corrections in reports for specific taxes, since each tax has its own characteristics.

Additional income tax accrual

Additional income tax can only occur in two cases: either you underestimated income or overestimated expenses; accordingly, if errors are discovered, you should either show income or reduce expenses.

If you underestimated expenses in the last tax period, then there is no need to make corrections in tax accounting for the current year. You do not need to submit an updated declaration - based on the results of the inspection, the inspectors will do it themselves: they will add an additional amount of tax and reflect it in the card for accounting settlements with the budget.

Some expenses must be canceled not only in taxation, but also in accounting. Such expenses, for example, include incorrect calculation of depreciation. In this case, it is necessary to reflect the profits of previous years in the accounting records for the current year. In addition, a permanent negative difference is formed in accounting, as a result of which a permanent tax asset (PTA) is formed.

Changes in accounting and tax accounting at the same time are rare. Sometimes amounts are reduced only in tax accounting. For example, these include payments to unrealistic suppliers, whom inspectors considered to be fly-by-night companies. Then there will be no changes in accounting.

Example 2.

In 2014, Xenon2 LLC had an on-site tax audit.

As a result, the inspectors considered that the company worked with unrealistic suppliers in 2013, and withdrew their payment for the products in the amount of 65,000 rubles.

An additional income tax of 65,000 * 20% = 13,000 rubles was assessed on this amount. In addition, a clear overestimation of depreciation was revealed in the amount of 14,000 rubles. For this violation, an amount was charged

14,000 * 20% = 2800 rubles.

For Xenon2 LLC, these costs turned out to be insignificant. Consequently, the accountant, based on the results of the audit in 2014, makes the following entries:

Dt 99 subaccount “losses of previous years” Dt 68 = 13,000 rubles. — additional income tax was assessed for 2014 based on the audit report;

D-t 02 K-t 91 = 14,000 rub. — the profit of previous years identified in the reporting year is reflected;

Dt 99 subaccount “conditional income tax expense” Kt 68 = 2800 rubles. (RUB 14,000 x 20%) - reflects the conditional income tax expense;

D-t 68 K-t 99 subaccount “PNA” = 2800 rub. (RUB 20,000 x 20%) - a permanent tax asset is reflected;

Dt 99 subaccount “losses of previous years” Dt 68 = 2800 rubles. — additional income tax was assessed for 2013 based on the results of the audit;

When adjusting income, you need to follow the same rules as when adjusting expenses. There will be no changes in tax accounting; therefore, there is no need to submit an “update.”

If you underestimated income in your accounting, then in the current period you need to show the profit of previous years and reflect the permanent tax asset (PTA). If you have reflected everything correctly in your accounting, there is no need to make adjustments in the current period.

https://www.youtube.com/watch?v=hlOyaxTEYJI

Scheme of adjustment and posting for income tax

Tax additional VAT charges

As for VAT, the situation here is twofold. The law does not give a clear answer to the question of where to include the amounts of VAT accrued based on the results of the audit.

Source: https://prednalog.ru/donachislenie-nalogov-provodki-otchetnost-nalogovyie-aktyi-proverki/

Additional VAT calculation

The legislation does not establish precise rules by which additional VAT amounts are reflected. However, if you follow the recommendations, then reflecting the additional accrued VAT in expenses is necessary in the following circumstances - the additional accrual forms the original cost of the product, but it was deducted by mistake. Upon receipt of an audit report from the tax authority, additional accrued amounts are reflected in the cost price if they are taken into account when determining income tax.

In other cases, the additional accrued VAT amount is not included in costs. This is stated in sub. 19 of Article 270 of the Tax Code of the Russian Federation, which states that tax charged to the buyer is not accepted as expenses.

The tax office assessed a large amount of tax

When assessing additional taxes, the tax authority must adhere to Article 40 of the Tax Code of the Russian Federation, which establishes the principles for determining the cost of goods (services). This article provides the grounds for additional charges.

If the company does not agree with the additional assessment, then it has the right to challenge the decision of the tax office. In this case, it may be based on the fact that the tax authority violated the provisions of Article 40 of the Tax Code of the Russian Federation. For example, if paragraph 3 of this article is violated. In this case, the tax office does not set market prices. When recalculating the tax, the cost indicator will be applied. Such a decision by the tax authority will be considered illegal.

Updated declaration of additional taxes

Important! The company does not need to submit an update on additional taxes assessed by the tax authority. The tax office independently reflects these amounts on the personal account card based on the inspection report.

Identified errors may also have an impact on other company taxes. Representatives of the tax authority must take into account all adjustments in the inspection report. Even if the tax office did not do this, adjustments to already submitted declarations are not required. Changes are reflected in the current period.

For example, an organization is a VAT payer and also carries out preferential transactions. As a result of the audit, the tax authority refused to deduct VAT on non-taxable transactions, that is, the organization had to take into account the cost of goods and write them off as expenses. An error discovered by the tax office resulted in overpayment of income tax. In this case, the VAT amount must be included in current expenses as of the date the tax authority makes the decision.

When additionally assessing land, transport or property tax, the amounts are included in the expenses of the current period, which means there is no need to submit an update.

The above example refers to a case where the company made a profit. To take into account the additional taxes accrued for the year of the loss, it is still recommended to submit an updated declaration. This is due to the fact that in the current period the shortcomings that led to the overpayment are being corrected. In this case, the company did not pay tax. However, this statement is controversial. Additional accruals are included in expenses at the time the decision comes into force, which means that adjustments to current profits can be made without providing clarification.

What and how to correct in accounting based on the results of a tax audit

Fines and penalties (regardless of the tax and the period for which they are accrued) must be reflected in the debit of account 99 “Profits and losses” and the credit of account 68. The posting date will coincide with the date of the inspection decision.

In tax accounting, such amounts cannot be accepted as expenses - this is directly stated in subparagraph 2 of Article 270 of the Tax Code of the Russian Federation. Accordingly, there is no difference between tax and accounting accounting.

Example 1 In July 2011, inspectors made an inspection decision, in accordance with which they fined the company under Article 122 of the Tax Code of the Russian Federation for failure to pay VAT in 2009. The fine amounted to 5,000 rubles. In addition, the auditors assessed penalties in the amount of 1,250 rubles.

Based on the results of the audit, the accountant made the following entries in July 2011:

DEBIT 99 “penalties and sanctions” CREDIT 68 – 5,000 rub. — a fine was assessed for non-payment of VAT; DEBIT 99 “penalties and sanctions” CREDIT 68 – 1,250 rub. - penalties have been accrued.

Additional taxes

Taxes assessed by inspectors during an audit are, in fact, errors discovered. They need to be corrected in accounting depending on the period to which they relate.

If these are taxes for the current year, then they must be accrued on the date of the audit decision.

If taxes relate to last year, and the annual balance has not yet been approved, then the additional accrual must be shown in December of last year.

If additional accruals relate to previous periods, the reporting for which has already been approved, then the accountant will have to figure out whether the amount is significant.

For minor errors, a rule is established: they are shown on the date of detection (in this case, on the date of the inspection decision). Minor errors should be reflected as losses from previous years identified in the reporting period in the debit of account 91 (in the case of income tax - in the debit of account 99).

As for significant errors, they should be shown in the debit of account 84 and the comparative indicators of previous years should be recalculated in the reporting for the current period. This is the requirement of PBU 22/2010 “Correcting errors in accounting and reporting.” In addition, different taxes have their own accounting subtleties. Let's consider each of them separately.

Income tax

There are only two reasons why inspectors charge additional income tax: either income is underestimated or expenses are overstated. Accordingly, based on the results of the audit, the accountant needs to correct the situation: cancel “extra” expenses or show missing income.

When adjusting expenses, keep the following in mind. Since costs were underestimated in the previous tax period, no corrections need to be made in the current year’s tax accounting. There is also no need to submit an updated declaration, because the inspectors have already assessed an additional amount of tax and reflected it in the budget settlement card.

Sometimes expenses that are not accepted in tax accounting need to be canceled in accounting (for example, if depreciation of fixed assets is incorrectly calculated). Then in the accounting of the current period it is necessary to show the profit of previous years. Because of this, a permanent negative difference is formed, which generates a permanent tax asset (PTA).

More often than not, costs canceled in tax accounting can be retained in accounting. In particular, this applies to amounts transferred to the accounts of dubious counterparties, which the auditors considered “fly-by-night”. In this case, there will be no adjustments in the accounting of the current period.

Example 2 In 2011, the organization underwent an on-site inspection. The decision based on its results states that in 2010 the organization transferred 300,000 rubles to the accounts of dubious suppliers. This amount was excluded from expenses, and additionally accrued income tax amounted to 60,000 rubles (300,000 rubles x 20%). In addition, in 2009, both in tax and accounting, the company overestimated the depreciation of fixed assets by 70,000 rubles. In this regard, inspectors assessed additional income tax in the amount of 14,000 rubles (70,000 rubles x 20%). The accountant determined that these amounts are immaterial.

The following entries appeared in the registers for 2011:

DEBIT 99 subaccount “losses of previous years” CREDIT 68 – 60,000 rub. — additional income tax was assessed for 2010 based on the results of the audit; DEBIT 02 CREDIT 91 – 70,000 rub.

— the profit of previous years identified in the reporting year is reflected; DEBIT 99 subaccount “conditional income tax expense” CREDIT 68 – 14,000 rubles. (RUB 70,000 x 20%) - reflects the conditional income tax expense; DEBIT 68 CREDIT 99 subaccount “PNA” – 14,000 rubles. (70,000 rub.

x 20%) - a permanent tax asset is reflected; DEBIT 99 subaccount “losses of previous years” CREDIT 68 – 14,000 rubles. — additional income tax was assessed for 2009 based on the results of the audit;

Income from previous periods should be adjusted according to the same rules as expenses. Thus, there is no need to make any corrections in the tax accounting of the current period (as well as submit an “update”).

If income is also underestimated in accounting, then in the current period it is necessary to reflect the profit of previous years and show a permanent tax asset. If income is formed correctly in accounting, then there will be no adjustments in the current period (see table).

Income tax adjustments and entries