On what account is the state duty of 1s calculated? Is it possible to take into account these expenses at a time and write them off as current expenses (26 accounts)? What accounting entries reflect the state duty?

All organizations, as well as individuals, sooner or later face the payment of state duties to various budget organizations. Even registration individual as an individual entrepreneur begins with paying state duty to the tax office.

Accounting for payment of state duties in 1C 8.3 depends on the duty itself. In this article we will look at non-cash payment, and also consider the basic transactions and special case to purchase a fixed asset - a car.

Most often, when working with non-cash payments, a client bank is used, which generates documents automatically based on received bank statements and sending payment orders. To simplify the example, we will consider manually creating a bundle of documents.

Go to the “Bank and cash desk” section and select “Payment orders”.

Let's fill in the header of the document we created. In this case, the type of transaction should be tax payment. In the “Tax” field, we will indicate the value of the special directory that we created ourselves and call it “State Duty”. Type of liability – tax.

In the program settings, we indicated that we would keep records of DDS items for additional analytics, so we can select this item in the document. Next, we will indicate the recipient with bank details. This is the tax authority in which we will register an individual as an individual entrepreneur. The amount to be paid is 800 rubles.

To confirm in the program that these 800 rubles have been debited from our current account for registering an individual entrepreneur, we will create a document “Writing off from the current account” based on the payment order. You should not have any problems with this document. All data was filled in automatically.

Write-off of current account

This document generated a posting in 1C 8.3 for debiting from the current account (51) to the corresponding account the amount of 800 rubles as tax paid.

Manual entry

In addition to the method described above, we can also reflect the state duty using a manually entered transaction. You can find them in the “Operations” section of the program.

In this case, all data is entered independently, including all accounting accounts and analytics. This method is most common for recording costs in court cases.

State duty when buying a car as a fixed asset

State duties can also be paid when purchasing fixed assets. For example, when buying a car from another country, we need to clear it through customs. Subsequently, the vehicle, which has already cleared customs, is registered with the traffic police.

Let's consider the example of buying a car for 800,000 rubles. Its receipt must be registered in the section “OS and intangible assets”, since it is the main means.

The document created two movements - for the principal amount and for VAT.

In order to reflect the state duty for our car in the program and link it with it, it is necessary to draw up the document “Receipt of additional. Expenses." It can also be found in the “OS and intangible assets” section.

On the first tab of the document we indicate that the amount of the duty will be 7,000 rubles excluding VAT.

To correctly link this expense to a fixed asset, it is very important to correctly indicate all the data on the second tab - “Products”. In the tabular section we will add a line indicating our car and its price. Next, we indicate the batch document. It should be the receipt with which we recorded the arrival of our car in the program.

When we tried to select a value in the “Batch Document” column, the corresponding form was displayed in front of us. It specifies the parameters corresponding to the required receipt document. After their instructions, click on the “Generate” button and select the desired one from the list of documents that appears.

Please note that if, despite filling out all the filters in the selection, the documents are still not displayed, it means you made a mistake somewhere. In this case, it is recommended to re-check all the data in the fixed asset receipt document.

After this document was carried out, a movement was formed for an amount greater than the cost of the car. The fact is that a duty of 7,000 rubles was added here. If we had not reflected it, the amount in the posting would have been equal to 800,000 rubles.

When an organization decides to perform notarial acts, register rights to an object, obtain permission to engage in a certain type of activity, apply to an arbitration court or perform other similar actions, it is obliged to pay a fee to the state budget in accordance with current regulations.

Answer to the question: in which cost account in information system 1C Accounting 8.3 to keep records of paid state fees depends on its purpose.

If the fee was paid when registering equipment or real estate, then the following steps must be completed:

• Enter the menu section where the receipt of equipment is reflected (it is located in the 1C Accounting 8.3 menu section dedicated to the management of fixed assets and intangible assets).
• In the document journal, you need to select the one on the basis of which the fixed asset object appeared in the organization, and on its basis create a new one, reflecting the formation of additional expenses.
• When creating this document based on a deed or invoice, almost all fields are filled in automatically, but it is still recommended to check their correctness.
• If necessary, you can easily change the accounts that reflect settlements with the company’s partners, as well as the rules by which advances are counted. To do this, you need to enter the field where accounts for working with counterparties are indicated and enter the required information.
• Next, you need to formulate the content of the fact of economic activity and enter information about it in the appropriate field.
• Indicate the amount of state duty that was paid.
• Set the VAT rate, if any, upon receipt of the fixed asset item.
• Reflect the order of distribution of expenses by type of item, which can be established on the basis of sales amounts or its quantitative indicators.
• The section containing information about goods is filled in automatically from the document data, on the basis of which additional costs are entered.
• After completing the filling, the information in the document should be checked and, if everything is correct, it is recommended to close and post the document.

After the document has been completed, the amount of duty that was paid to the state will be taken into account when calculating the initial cost of the fixed asset. If there were several such objects, then the amount of the fee will be distributed in accordance with the procedure established in the document. If necessary, the amount of the fee can be distributed independently. To do this, in the document opposite the items of fixed assets, you should indicate the part of the duty that should be attributed to the original cost of fixed assets.

If the state duty should not be included in the initial cost, or the fee is paid when applying to the arbitration court, to reflect this fact of economic activity in 1C Accounting, you should use the transaction form:

• You can create a new operation in the menu section of the same name.
• When filling out the table section and generating transactions, you must use the add information button.
• The procedure for entering information is presented in Figure 2.

Upon receipt by an employee cash to report for payment of fees to the state or notary services, in 1C Accounting you should perform the following steps:

• Create a new advance report, which is located in the menu section for managing banking and cash transactions in 1C Accounting 8.3.
• Indicate the person to whom the funds were provided for the report. It can be selected from the corresponding directory.
• Determine the settlement settlement on the basis of which the employee was provided with funds to pay the state fee.
• Be sure to include a document that confirms the fact of the expenditure of funds.
• Determine which nomenclature unit was received as a result of payment of the state duty.
• Indicate the financial parameters of the transaction (amount of state duty, amount of VAT, total amount of the transaction).
• Enter information about the supplier by selecting it from the appropriate directory.
• Specify the account in which the costs of paying the state duty will be reflected, as well as, if necessary, subaccounts and analytical accounts.
• It is necessary to fill out invoices for tax accounting.
• Fill out the remaining details in the documents in 1C Accounting.
• In order for accounting to be carried out correctly in 1C Accounting, the document should be posted. If necessary, you can print it using the appropriate button.

State duty for customs accounting entries 2019 in 1s 8

• Customs regulation on the territory of the Russian Federation
• Accounting and tax accounting of customs payments when importing goods
• We optimize the accounting of customs payments

Types of customs duties Payers of customs duties Procedure and terms for payment of customs duties Customs value of goods Calculation of customs duties and fees Types of customs duties When purchasing goods for import, organizations pay a set of customs duties. The procedure for their collection is regulated simultaneously by both the Tax Code and the new Customs Code of the Russian Federation. When importing goods (work, services) into the customs territory of Russia, the following types of customs duties are collected (clause 1 of Art.

State duties in 1s 8.3: examples, postings, reflection

Attention

Article 87 of the Labor Code of the Russian Federation mentions the fee for customs escort, but neither its size, nor the procedure for calculation and payment, nor other essential elements of taxation are defined. But currently, not only this fee is charged, but also fees for customs clearance and for storing goods in a customs warehouse. The Labor Code of the Russian Federation says nothing about them. The State Customs Committee of Russia dated December 25, 2003 issued Order No. 1542, which states that when collecting fees, one should be guided by the relevant provisions of the 1993 Labor Code of the Russian Federation (Art.

114 and 119), as well as the Instruction on the collection of customs fees for customs clearance, approved by Order of the State Customs Committee of Russia dated November 9, 2000 No. 1010. The fact that fees must be paid in 2004 is also stated in Article 27 Federal Law dated December 23, 2003 No. 186-FZ “On federal budget for 2004."

State duties in 1s 8.3: postings and reflection in examples

Calculation of customs duties and fees Type Basis of calculation Rate Amount SP Total In the “Type” column, enter a two-digit payment code in accordance with the classifier of customs payments. Codes 10 - 13 indicate ruble and currency fees for customs clearance, 20 - import customs duty, 32 - 36 and 38 - “import” VAT, depending on its rate and the country of origin of the goods. Opposite it, in the “Accrual Basis” column, indicate the basis for calculating this payment.

Typically, it is expressed in monetary units(Russian rubles). If the customs payment is calculated at a specific rate, the size of the taxable base in other units of measurement is entered in this column. In the columns “Rate” and “Amount”, enter, respectively, the rate of customs payment and the amount in rubles and kopecks to be paid.
The “SP” (payment method) column is intended for the letter code of the payment method.

Customs payments when importing goods

Info

Amounts of VAT actually paid at customs are accepted for deduction as imported goods are capitalized (except for the cases specified in paragraph 2 of Article 170 of the Tax Code of the Russian Federation). Excise taxes are included in the cost of imported goods (except for the cases specified in paragraph 3 of Article 199 of the Tax Code of the Russian Federation). The customs declaration and technical documentation are filed in the journal of received invoices, and a corresponding entry is made in the purchase book.

Data can be used in tax accounting accounting. Customs payments are included in full as expenses taken into account when calculating income tax. Calculation of customs duties and fees Column 47 “Calculation of customs duties and fees” of the customs declaration contains information about customs payments that must be paid when declaring goods.
It indicates the fees for customs clearance of all goods declared in this customs declaration. 47.

Reflection of customs payments in accounting and tax accounting

Tax Code of the Russian Federation);

• imported goods are intended to be used for operations that are not recognized as the sale of goods (work, services) under Article 146 of the Tax Code of the Russian Federation.

In order to deduct VAT, you do not need to issue invoices. Instead, cargo customs declarations (CCD) or their certified copies are used, which are attached to the logbook of received invoices. You can register a customs declaration in the purchase book only if: VAT is paid at customs; the goods have been received.
All customs declarations must be registered in the purchase book (clause 10 of the Decree of the Government of the Russian Federation of December 2, 2000 No. 914). If the product is exempt from VAT, a note “without VAT” is made in the purchase book. Payment documents confirming the actual payment of value added tax to the customs authority are also indicated.

Accounting entries for state duties - accrual and payment

Important

According to it, all selling expenses, which are understood as selling expenses, can be fully included in the cost of goods sold. In this case, account 44 will not have a balance at the end of the month. So, there are many accounting options, we have named all of them. Each organization has its own specifics of transportation and procurement costs, and its own volume of customs duties.

Therefore, which way to secure in accounting policy, each chief accountant decides independently, relying on regulatory documents and his professional judgment. Immediate prospects From January 1, 2005, it is planned to introduce changes and additions to Chapter 25 of the Tax Code of the Russian Federation, which, in particular, are aimed at bringing tax and accounting accounting closer together.

Reflection of payment of state duty in 1s 8.3

The documents confirming the right to deduction, in this case, will be a foreign economic agreement (contract), an invoice (account) and a cargo customs declaration, where in column 47 the amount of VAT paid at customs is recorded. There are cases when VAT paid at customs is not deducted, but is included in the cost of purchased goods. These cases are listed in paragraph 2 of Article 170 of the Tax Code of the Russian Federation. Here are the main ones:

• imported goods are used for the production and sale of goods that are not subject to VAT;
• imported goods are used for the production and sale of goods, the place of sale of which is not recognized as the territory of Russia;
• the buyer of imported goods is not a VAT payer or has used his right to be exempt from paying tax (Art.

Basic entries in accounting for state duties

Federal Law of 05.08.2000 No. 118-FZ) or under special customs regimes (for example, re-export, processing under customs control, etc.). Accounting and tax accounting of customs payments when importing goods VAT and customs duties are federal taxes, therefore they are recorded in account 68 “Calculations for taxes and duties”, and customs duties are recorded in account 76 “Settlements with various debtors and creditors”. Their payment is reflected in correspondence with accounts 50, 51, 52.
The amount of import customs duties and customs clearance fees is included in the purchase price of the acquired assets (goods and materials - clauses 5 and 6 of PBU 5/01, fixed assets - clause 8 of PBU 6/01). In this case, the following posting is made: Debit 41 (07, 08, 10, 15) Credit 68 subaccount “Calculations for customs duties” (76 “Calculations for customs duties”) - import customs duties and customs duties have been accrued.

Accounting for customs payments - payment transactions, invoices

Customs duties, taxes and customs fees are paid at the payer's choice both in the currency of the Russian Federation and in foreign currency, the rate of which is quoted by the Central Bank of the Russian Federation, in accordance with the legislation of the Russian Federation on currency regulation and currency control (clauses 2 and 3 of Article 331 of the Labor Code of the Russian Federation ). Customs value of goods The object of customs duties (taxes) are goods moved across the customs border, and the tax base for their calculation is the customs value of goods and (or) their quantity (Article 322 of the Labor Code of the Russian Federation). The customs value of goods is determined by the declarant using methods for determining customs value established by the legislation of the Russian Federation, and is declared to the customs authority when declaring goods (Article 323 of the Labor Code of the Russian Federation). The customs value of goods is the basis for calculating customs payments of customs duties, VAT, and excise taxes (except for those calculated at specific rates).

VAT paid at customs on imported goods (including fixed assets, materials) can be deducted (clause 2 of Article 171 of the Tax Code of the Russian Federation). In this case, the purchased goods must be acquired for production activities or other operations subject to VAT, or for resale. Please note: VAT is deductible in the tax period (month or quarter) in which imported goods, fixed assets or intangible assets were capitalized on the company's balance sheet.

Whether the money for the goods has been transferred to the foreign partner by this time or not does not matter (clause 44 Methodological recommendations on the application of Chapter 21 “Value Added Tax” of the Tax Code of the Russian Federation, approved by Order of the Ministry of Taxes of Russia dated December 20, 2000 No. BG-3-03/447).
Since in tax accounting this calculation is made only for costs associated with delivery, these costs must be separated from customs payments, allocating separate sub-accounts for each of them. Depending on the volume of customs duties, it is possible to provide options for writing them off as expenses: in full or in a set proportion. This calculation method also makes it possible to bring accounting closer to tax accounting. However, for their complete coincidence, it is necessary that the amount of transportation costs and the contract price of the goods in both accounts be the same. If you decide not to calculate distribution costs for the balance of goods, then at the end of the month all expenses collected on account 44 can be written off as a debit to account 90. This option is permitted by paragraph 9 of PBU 10/99 “Organizational Expenses”.

State duty is a fee that is levied when applying to government agencies, local governments, other bodies or officials who are authorized by law to carry out legal acts. meaningful action(Clause 1 of Article 333.16 of the Tax Code of the Russian Federation).

We will tell you how the state duty is reflected in accounting and tax accounting in our consultation.

State duty: accounting account

Accounting for state duties is kept on active-passive account 68 “Calculations for taxes and fees” (). When calculating state duty, accounting in accounting means crediting account 68, and payment of the duty is reflected in the debit of account 68. We will describe below which accounts correspond with account 68.

State duty on property value

The procedure for reflecting state duty in accounting depends on what the payment of state duty is associated with and at what stage such payment is made.

If the state duty is paid in connection with the acquisition of property, it is included in its initial cost. However, if the duty is paid after the object has been accepted for accounting (put into operation), and the accounting rules do not provide for a change in the initial cost in such cases, the duty will be applied to expenses for ordinary activities or other expenses, depending on the to what type of activity the payment of this duty applies.

For example, the state duty paid for registering rights to real estate before the commissioning of the object is included in its initial cost (clauses 7, 8 PBU 6/01, Order of the Ministry of Finance dated October 31, 2000 No. 94n):

Debit of account 08 “Investments in non-current assets” - Credit of account 68.

And if, for example, according to the warehouse trade organization this duty will be paid after the fixed asset facility is put into operation, the state duty will be reflected as follows (clause 14 of PBU 6/01):

Debit account 44 “Sales expenses” - Credit account 68.

Actually, the payment of state duty is reflected as follows:

Debit of account 68 - Credit of account 51 “Current accounts”.

State duty on expenses

In addition to the duties paid after the property is registered (put into operation), 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 duty when filing a lawsuit statement of claim, state duty for performing notarial acts, duty 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.

Court fees are usually reflected as part of the organization's other expenses:

Debit account 91 “Other income and expenses”, subaccount “Other expenses” - Credit account 68.

The procedure for accounting for other duties depends on what type of activity the payment of the duty relates to.

So, for example, the state duty paid for amending the charter will be reflected as follows (clauses 5, 7 PBU 10/99, Order of the Ministry of Finance dated October 31, 2000 No. 94n):

Account debit 26 " General expenses", 44, etc. - Credit to account 68.

For example, the state duty paid for issuing a certificate for a released license plate unit when disposing of an organization’s vehicle will be reflected as follows (clause 11 of PBU 10/99):

Debit account 91, subaccount “Other expenses” - Credit account 68.

How is state duty accepted for tax accounting?

The procedure for recognizing state duty in tax accounting is as follows. If we are talking about the state fee for registration vehicles or real estate that was paid before the commissioning of such objects, the duty increases their initial cost. And if paid later, it is included in expenses (Letters of the Ministry of Finance dated 06/08/2012 No. 03-03-06/1/295, dated 02/11/2011 No. 03-03-06/1/89, dated 06/01/2007 No. 03-03- 06/2/101). When tax accounting is also kept in accounts, we can say that, for example, for the state duty paid on real estate, the entries in accounting and tax accounting will be similar. Also, say, in terms of state fees to court, accounting and tax accounting will be close. And there are usually no differences.