The NPO accounting policy for 2019 - a sample for a religious NPO can be downloaded on our website - a document establishing the rules and procedures for accounting in an NPO. Despite the fact that the activities of NPOs are not related to making a profit, they are not exempt from the obligation to maintain accounting and submit reports. Read more about this in the article.
Points common to the accounting policies of non-profit organizations
The accounting policy (AP) approved by order of the manager is a standard that regulates for the organization issues that are not specified in federal laws and similar acts or those for which options for accounting and reporting are allowed. Thus, the accounting policy of NPOs for 2019 and subsequent years represents the internal law of NPOs, which should regulate financial procedures, their accounting and disclosure in reporting. Taking into account the specifics of non-profit organizations, the internal standards should contain:
- Disclosure of the specifics of NPO activities, which influences the choice of certain methods and methods of accounting.
- Applicable general legislative requirements (for example, compliance with UP PBU 1/2008, approved by order of the Ministry of Finance of the Russian Federation dated October 6, 2008 No. 106n).
- The specific requirements applied are determined by the legal status and industry characteristics of a particular NPO (for example, the parish of the Russian Orthodox Church, registered as an NPO, applies such a document - the Accounting Methodology of the Russian Orthodox Church, approved by His Holiness the Patriarch of Moscow and All Rus' Alexy II).
NOTE! In religious organizations with long historical traditions, there may even be atypical features of the designation of documents. For example, the above-mentioned ROC Accounting Methodology was actually approved in 2004, but due to the canonical traditions of naming documents, the usual date of approval is almost never indicated in official documents.
- List of persons responsible for organizing and maintaining accounting (and tax) accounting and the procedure for appointing them responsible.
- Methods for accounting and assessing the income and expenses of NPOs for their statutory activities (for example, an NPO HOA is required to draw up an annual budget approved by the general meeting of participants).
- Methods for accounting and assessing assets and liabilities of non-profit organizations, as well as rules for disclosing information on them in reporting (for example, for cases of reporting to founders, investors or a higher organization).
- Working chart of accounts, since it can also have industry specifics. An example of a non-standard plan can be seen in the sample NPO accounting policy for 2019, which is available at the link below.
- Forms of primary accounting documents for which there are no standard (unified) forms (for examples of such forms, see also the sample UP NPO).
- The accounting method used and the registers corresponding to it (for example, with a journal-order form of accounting in an NPO, the UP must contain forms of journals, as well as consolidated registers, for example, a balance sheet and a chess sheet).
- Composition and forms of documents for internal and external reporting (if necessary).
- Approved rules for accounting document flow and its approximate schedule.
A sample document flow schedule for accounting policies can be downloaded.
- The procedure and terms for storing accounting documents, including non-standard forms and specific registers.
- The procedure for carrying out control activities (for example, inventories).
- Other solutions necessary for collecting, recording and monitoring information, as well as for reporting.
Accounting policy of a religious organization using the example of the parish of the Russian Orthodox Church
To clearly show how the mandatory aspects mentioned above are included in the NPO’s UP for 2019, let’s look at a sample UP for a religious non-profit organization—a parish of the Russian Orthodox Church.
In accordance with the legislation of the Russian Federation, a religious organization (RO) means a voluntary association of individuals for the purpose of joint worship, as well as the spread of faith (Article 8 of the Law “On Freedom of Conscience and Religion” dated September 26, 1997 No. 125-FZ). The RO must be registered in the proper manner, with division into local and centralized. The legal definition of a local RO includes the formation of a “parish of the Russian Orthodox Church” - this is a church community united around one temple. It is necessary to subdivide the clergy (the staff of clergy appointed in accordance with the Charter of the Russian Orthodox Church) and the lay individuals included in the parish (who are not clergy), as well as other persons with whom the RO may enter into contractual relations to fulfill its goals. Thus, a local RO of the Russian Orthodox Church registered under the legislation of the Russian Federation has the following set of features:
- The activities of the RO are subordinated primarily to the Russian Orthodox Church and the Charter of the Russian Orthodox Church. According to the Charter, the highest governing body is determined - the parish assembly and the highest executive body - the parish council. The chairman of the parish council can be considered, according to the level of authority, the head of the RO as a legal entity. The procedure for appointing the chairman is interesting: if this is the rector of the church, then he becomes chairman with the blessing of the diocesan bishop, and if (which happens quite often) a church warden is appointed chairman, then this is an elective position.
- One more nuance regarding persons included in the clergy of the Russian Orthodox Church: employment contracts are not concluded with them. This is not provided for by the Charter of the Russian Orthodox Church. Acceptance into the service takes place strictly according to the church structure and rules, which differ, among other things, from the norms of labor law of the Russian Federation. Nevertheless, for now this state of affairs is allowed in the Russian Federation and is even sometimes supported by the courts (although appeals to the court are extremely rare). In the format of this material we will not dwell on this nuance in detail, but it should be kept in mind. We note that, according to the recommendations of the Russian Orthodox Church, this aspect should be reflected in the UP of the local RO.
- Current legislation distinguishes the services of a religious organization as an independent type of activity. Thus, what is done under the auspices of the NPO parish is neither trade nor services to the public, for which additional requirements apply (for example, the use of cash registers). Based on the same, any receipts within the framework of religious activities are considered as voluntary donations for the statutory activities of the organization.
- The methods for receiving donations to the RO are also quite specific. Therefore, in the Methodology proposed by the Russian Orthodox Church itself, it is recommended that certain special forms of documents (as well as the procedure for their circulation and storage periods) be fixed in the UE.
- To organize the accounting of RO property, a chart of accounts adapted for church needs is provided. For example, in the Accounting Methodology of the Russian Orthodox Church, account 06 has undergone a transformation - it is recommended to take into account religious items transferred to the temple in the analytics for items used in worship, and items distributed among parishioners and other visitors to the temple.
- In terms of accounting for ordinary property, as well as necessary work and services (for example, repairs and utilities for church property), there is not much specificity. At the same time, the UP of the local RO ROC should provide for the necessary actions, as well as methods of accounting and control.
A sample UP of a local religious organization, compiled according to the recommendations of the Russian Orthodox Church and the aspects outlined above, can be found at the link.
As the initial sample, we chose the organization’s accounting policy - sample 2019 for an LLC operating in the catering industry and using the simplified tax system “Income minus expenses” (15%). Then we analyzed the proposed example of an accounting policy for changes that come into force on 01/01/2020. The resulting result can be downloaded from the link.
When companies approve accounting policies
First, let's dispel the long-standing myth that accounting policies need to be approved annually. In fact, if there are no changes, then the adopted policy must be consistently applied from year to year - Art. 8 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ.
The following deadlines apply for organizations regarding the development and approval of accounting policies:
|
Situation |
Accounting policy |
|
|
Creation of a new organization |
Within no more than 90 days from the date of registration (clause 9 of PBU 1/2008, approved by order of the Ministry of Finance of Russia dated October 6, 2008 No. 106n) |
No later than the end date of the organization’s first tax period (Clause 12, Article 167 of the Tax Code of the Russian Federation) |
|
Making changes to accounting policies |
As a general rule, a new accounting policy is approved in the current year and applied from the beginning of the next year (clauses 10, 12 of PBU 1/2008) |
|
|
Making additions to accounting policies |
At the moment when the additions became necessary (clause 10 of PBU 1/2008) |
In the tax period when the changes became necessary (Article 313 of the Tax Code of the Russian Federation) |
NOTE! Changing and supplementing accounting policies are two different things! The changes entail the need for a retrospective recalculation of data for the years preceding the change in order to display incoming accounting balances in accordance with them and display data from previous years in mandatory accounting records, while additions are needed primarily for the correct reflection of current accounting information.
Standards moving forward from 2019 (point by point)
The following provisions of the proposed example enterprise policy for accounting purposes have remained unchanged from previous years and continue to be applied consistently:
- preamble and paragraphs. 1-3, since the main regulatory documents, principles and assumptions for the formation of accounting policies have not changed;
- pp. 4-6, since the applied standards for accounting for inventories in these aspects have not changed;
- pp. 7-14, since the applicable OS standards in these aspects have not changed;
- pp. 15-18, since it was decided not to change the rules set out in them regarding intangible assets;
- pp. 19, 20, because the procedure for accounting for special equipment and clothing used by the enterprise has not officially changed and is still relevant for accounting purposes;
- pp. 21-30, 35, 36, since the nuances of accounting for goods, revenue, income and expenses presented in these paragraphs remain relevant for the organization and do not need to be changed due to changes in legislation or the taxation system;
- pp. 31-34, since the organization forms and discloses reserves for doubtful debts in the reporting for accounting purposes, and the applied procedure remains relevant;
- pp. 37-41, since the organization still does not apply some accounting provisions due to the specifics of its activities and the status of a small enterprise;
- pp. 42-44, since the current procedure for recognizing and correcting errors, as well as making changes to accounting policies remains relevant;
- pp. 46-47, 49-50, since the applied procedure and forms of document flow generally remain relevant;
- clause 51, since the special procedure for the inventory of certain accounting objects used by the organization remains relevant;
- pp. 52-62, since the organization continues to use the adopted organizational procedure in terms of signature rights, internal control, document flow and the declared ability to make changes to this accounting policy.
For a version of the document approving the accounting policy, see the article “Form of order for approval of accounting policies” .
Changes that need to be taken into account if accounting for 2020 is being formed (item by item)
In the proposed example of an enterprise’s accounting policy for 2020, the following have been changed (added):
- Clause 45 - indicating the use of updated financial reporting forms for 2019 and the use of control ratios from the Federal Tax Service.
- Clause 48 - it includes an indication of the approval of mandatory requirements for the preparation of primary accounting documents. Let us remind you that as of June 9, 2019, the chief accountant cannot be fined for errors made in accounting due to the fault of third parties, including due to their incorrect preparation of primary documents. And from July 26, 2019, the Law “On Accounting” introduced an indication of mandatory compliance with the requirements of the chief accountant (another person responsible for accounting) for the registration of primary accounts by all employees of the organization. In this regard, it is recommended to draw up such written requirements as an appendix to the accounting policy and familiarize them with all employees involved in working with documentation, against signature.
Provisions not included in the finished document
Due to the fact that these areas of activity and accounting objects are not involved in any way in the activities of a particular enterprise, this accounting policy does not disclose the following procedures:
- recognition of revenue for work (services) with a long cycle (clause 13 of PBU 9/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 No. 32n);
- recalculation and presentation in reporting of items denominated in foreign currency (clauses 6, 7 of PBU 3/2006, approved by order of the Ministry of Finance of Russia dated November 27, 2006 No. 154n);
- accounting for budget financing and other targeted financing (PBU 13/2000, approved by order of the Ministry of Finance of Russia dated October 16, 2000 No. 92n);
- accounting for R&D (PBU 17/02, approved by order of the Ministry of Finance of Russia dated November 19, 2002 No. 115n);
- accounting of financial investments (PBU 19/02, approved by order of the Ministry of Finance of Russia dated December 10, 2002 No. 126n).
Read about what aspects you should pay attention to if the company is also developing a policy for maintaining management accounting. “Accounting policies for management accounting purposes” .
Results
A ready-made accounting policy has a set of aspects characteristic of the organization for which it was drawn up. Using a ready-made document from another enterprise as a sample for preparing an accounting policy, you should compare and adjust the provisions for each item. And also take into account those provisions that may not be used (not disclosed) in the accounting policies of one enterprise, but should be included in a similar document of another.
In 2014, several Federal laws were adopted that amended Chapter 25 of the Tax Code of the Russian Federation. We will talk about the most important of them, which came into force on January 1, 2015, in our article.
Federal Law No. 81-FZ of April 20, 2014:
The concept is excluded from Chapter 25 of the Tax Code of the Russian Federation
The main change is that since 2015, the concept of “amount differences” has been excluded from the Tax Code of the Russian Federation. Amendments have been made to the relevant paragraphs of Articles 250, 265, 271 and 272 of the Tax Code of the Russian Federation.
These innovations affect many taxpayers. Especially in the current conditions of instability of the ruble exchange rate, when the number of contracts where the price is set in foreign currency and conventional units is growing, and calculations are carried out in rubles at the appropriate rate.
Differences from the revaluation of obligations and claims expressed in foreign currency in tax and accounting, regardless of the currency of payment, will now be called exchange rates and reflected in the same way as exchange rate differences are reflected in accounting (PBU 3/2006).
Let us recall that now (in 2014) there are two concepts in tax accounting: exchange rate and amount differences.
The first arise when paying for goods (work, services) in foreign currency (as a rule, for foreign economic transactions) and revaluing values in foreign currency accounts. The procedure for recognizing exchange rate differences as income and expenses in 2015 will generally remain the same (clause 8 of Article 271, clause 10 of Article 272 of the Tax Code of the Russian Federation). Only the date of recognition of income (expense) from revaluation is shifted from the end of the reporting period to the last day of each month.
The second (total) arise when the cost of goods (work, services) under the contract is expressed in currency or conventional units, and calculations are made in rubles at the appropriate rate (Central Bank of the Russian Federation or established by the contract).
The dates for recognizing income (expenses) in the form of amount and exchange rate differences are now different, hence the differences between accounting and tax accounting, which entail the need to apply PBU 18/02 and the increased complexity of their reflection.
Let us recall that exchange rate differences arise when obligations (claims) are revalued on the last day of each reporting period and the date of settlement (payment). Sum - only on the settlement date.
From January 1, 2015, ALL differences arising under contracts denominated in foreign currency, regardless of the currency of settlements for them, are called the same - exchange rate, and the moments of their occurrence have also been equalized.
If now amount differences arise in tax accounting only on the date of payment under the agreement, then from 2015 they, called exchange rate differences, will arise both at the end of each month and on the date of payment.
In addition, advances received and issued under such agreements are not revalued in the same way as happens in accounting.
With the change in the reflection of differences, the question naturally arises: does a taxpayer who has contracts in cu need to? what to do on January 1, 2015?
There is no need to do anything, since Article 3 of Law No. 81-FZ directly states that income (expenses) in the form of an amount difference that a taxpayer has arising from transactions concluded before January 1, 2015 are taken into account for the purpose of taxing the profits of organizations in the same manner. Accordingly, the amendments made apply only to transactions concluded after January 1, 2015. There is no need to make any changes to tax accounting policies.
The loss from the assignment of the right of claim is recognized as a lump sum expense
Since 2015, changes have been made to Article 279 of the Tax Code of the Russian Federation. Losses upon assignment by the taxpayer - seller of goods (works, services) of the right to claim a debt to a third party, the payment period for which has come, are included in full on the date of assignment of the right of claim, as in accounting. Currently, such losses are taken into account in expenses in two steps:
50% is included in expenses on the date of assignment of the claim;
50% - after 45 calendar days from the date of assignment of the right of claim.
The LIFO method of writing off inventories is excluded from the Tax Code of the Russian Federation
Since 2008, the LIFO method has been excluded from PBU 5/01 and is not used to write off inventories in accounting. Since 2015, it has also been excluded from paragraph 8 of Article 254 of the Tax Code of the Russian Federation. This change is quite formal, since those organizations that sought to minimize the differences between tax and accounting accounting have not used the LIFO method for a long time.
If in 2014 the organization used the LIFO method in tax accounting, by the end of the year it needs to decide which method it will use in the future to evaluate goods, raw materials and materials. Your choice should be confirmed in your accounting policy for tax purposes no later than December 31, 2014. Obviously, to bring accounting closer together, it is advisable to establish identical methods in them. From 2015, there will be three such methods: valuation by the cost of each unit of inventory, by average cost and by the FIFO method.
Low-value inventories can be taken into account in expenses in parts
Amendments are being made to Article 254 of the Tax Code of the Russian Federation: taxpayers will have the opportunity to write off in parts the cost of tools, fixtures, equipment, instruments, laboratory equipment, workwear and other personal and collective protective equipment, and other low-value property that is not depreciable. Let us recall that property with a useful life of more than 12 months and an original cost of more than 40,000 rubles is considered depreciable. Now the cost of low-value property is included in material costs in full as it is put into operation.
Since 2015, when writing off the value of low-value property for more than one reporting period, the taxpayer has the right to independently determine the procedure for recognizing material expenses, taking into account the period of use of this property or other economically justified indicators.
Since the legislator has provided for the right, and not the obligation, to partially write off inventories, this point is an element of tax accounting policy. And if an organization wants to use the new write-off method, changes must be made to it.
Using the method of partial write-off of the cost of inventories will allow tax accounting to be carried out similarly to the procedure established by the Methodological Guidelines for Accounting for Special Tools, Special Devices, Special Equipment and Special Clothing (approved by Order of the Ministry of Finance of Russia dated December 26, 2002 N 135n). Accordingly, differences between accounting and tax accounting will no longer arise.
In addition, such convergence of accounting will reduce the amount of tax expenses of the current reporting (tax) period and will help organizations that, for some reason, do not want to show a loss or lack of profit in their income tax return, “spread” the value of the low value across reporting and tax periods.
Let's give an example.
The organization purchased 15 sets of workwear costing 30 thousand rubles per unit and a service life of 3 years. According to paragraph 26 of the Methodological Instructions in accounting, its cost is repaid in a linear manner based on its useful life, provided for in standard industry standards for the free issuance of special clothing.
For tax purposes, workwear is not depreciable property, since it is cheaper than 40,000 rubles per unit, and its cost is written off as an expense at a time when put into operation. Hence the differences between accounting and tax accounting and possible losses in the tax return. Since 2015, an organization has the right to write off workwear for tax purposes evenly as in accounting, having secured this in its accounting policy.
To a greater extent, this innovation will affect organizations purchasing special equipment. Other assets worth up to RUB 40,000. per unit (inexpensive equipment, computer equipment, etc.), the vast majority of taxpayers are already written off at the same time in both accounts. Therefore, there is no point in changing anything in accounting.
The cost of property received free of charge is recognized as an expense
The next amendment concerns the reflection in tax accounting of raw materials received free of charge.
From 2015, these oil and gas production facilities will receive a tax value.
According to the current procedure, an organization that has received property free of charge includes its value in non-operating income (clause 8 of Article 250 of the Tax Code of the Russian Federation). However, in the future, when such assets are sold or written off for production, it does not have the right to recognize their cost as expenses. The exception is assets discovered during the inventory, as well as materials obtained during the dismantling or disassembly of fixed assets being decommissioned. Their cost can be included in expenses in the amount of previously recognized income.
Amendments to Article 254 of the Tax Code of the Russian Federation introduced the same principles for reflecting gratuitously received goods and materials in expenses: the organization will have the right to include the market value of gratuitously received materials in material expenses on the date of sale or transfer to production.
These amendments will undoubtedly please taxpayers, as they will allow them to avoid double taxation of income when receiving such property and when selling it.
There is no need to make changes to tax accounting policies to apply the new rules.
Since in accounting the value of freely received assets is reflected in both income and material costs, there will no longer be permanent differences with tax accounting.
It is important to note that the amendments made do not affect the procedure for tax accounting of property received free of charge from a parent or subsidiary company or an individual founder with a stake in the authorized capital of more than 50% (subclause 11, clause 1, article 251 of the Tax Code of the Russian Federation), as well as property , transferred by the participants or shareholders of the organization to increase its net assets (clause 3.4, clause 1, article 251 of the Tax Code of the Russian Federation).
When calculating income tax, the value of these assets is not included in non-operating income, and therefore this value is not taken into account in expenses.
Federal Law No. 366-FZ of November 24, 2014
The rate increases from 9 to 13% when residents receive dividends
Changes are made regarding income tax to Article 284 of the Tax Code of the Russian Federation (when dividends are received by Russian organizations), as well as for personal income tax to Article 210 of the Tax Code of the Russian Federation (when dividends are received by individuals who are residents of the Russian Federation).
The increased rate applies to income paid to founders starting from January 1, 2015. If during 2014 a resident received interim quarterly dividends, they were subject to income tax and personal income tax at a rate of 9% (clause 5 of Article 286 of the Tax Code of the Russian Federation). But dividends calculated based on annual profit and paid in 2015 will be taxed at a rate of 13%.
Attention! Despite the fact that dividend income has been taxed at a rate of 13% since 2015, no tax deductions are provided in respect of them.
Federal Law No. 382-FZ of November 29, 2014
Property reconstructed over 12 months and used in production activities can be depreciated
Clause 3 of Article 256 of the Tax Code of the Russian Federation has been added, which lists property that is not subject to depreciation. Until 2015, property that was, by decision of the organization’s management, undergoing reconstruction and modernization for a period of more than 12 months was excluded from depreciation. Since 2015, this norm has been clarified. Now, if, by decision of management, organizations undergoing reconstruction and modernization for more than 12 months continue to be used in activities aimed at generating income, they can be depreciated.
Compensation upon dismissal is included in expenses
Amendments are being made to paragraph 9 of Article 255 of the Tax Code of the Russian Federation.
Since 2015, any compensation paid to an employee upon dismissal can be included in profit expenses. In particular, severance payments made by the employer upon termination of an employment contract, provided for by employment contracts and (or) separate agreements of the parties to the employment contract, including agreements on termination of the employment contract, as well as collective agreements, agreements and local regulations containing labor law norms .
Let us recall that previously there was uncertainty regarding the compensation paid to an employee upon dismissal by agreement of the parties. Thus, the Ministry of Finance allowed these payments to be included in expenses (letter dated October 9, 2014 N 03-03-06/1/50735). But from the letter of the Federal Tax Service dated July 28, 2014. N GD-4-3/14565 it follows that in order to include compensation in expenses, it is necessary that it be of a production nature.
The amendments established that compensation upon dismissal, fixed by any contracts and agreements containing labor law norms, can be included in expenses.
New type of reserve - based on the results of work for the year
Clause 24 of Article 255 of the Tax Code of the Russian Federation has been supplemented. Starting from 2015, taxpayers will be able to form not only reserves for the upcoming payment of vacations to employees and (or) for the payment of annual remuneration for long service, but also a reserve based on the results of work for the year (for the annual bonus). If an organization intends to form this reserve, it needs to introduce appropriate provisions into its tax accounting policy.
Federal Law N 420-FZ dated December 28, 2013
The procedure for accounting for interest on loans has been changed
From January 1, 2015, amendments made to Article 269 of the Tax Code of the Russian Federation abolish the rationing of expenses in the form of interest on debt obligations. Now interest on debt obligations is recognized as income (expense) in the amount of the actual rate (paragraph 2, paragraph 1, article 269 of the Tax Code of the Russian Federation).
But for debt obligations arising as a result of controlled transactions, income (expense) will be recognized as interest calculated on the basis of the actual rate, taking into account the provisions of Section. V.1 of the Tax Code of the Russian Federation on controlled transactions. The exception is when one of the parties to such a transaction is a bank. In this case, the taxpayer has the right:
Recognize as income the interest calculated on the basis of the actual rate on such debt obligations, if this rate exceeds the minimum value of the interval of limit values, which is established by paragraph 1.2 of Article 269 of the Tax Code of the Russian Federation;
Recognize as an expense the interest calculated on the basis of the actual rate on such debt obligations, if this rate is less than the maximum value of the interval of limit values, which is established by paragraph 1.2 of Article 269 of the Tax Code of the Russian Federation.
If these conditions are not met, then income (expense) is recognized as interest calculated on the basis of the actual rate, taking into account the provisions of Section. V.1 of the Tax Code of the Russian Federation on controlled transactions.
Since in 2014 interest was taken into account in expenses in a different manner (Article 269 of the Tax Code of the Russian Federation provides for two methods for their recognition), organizations need to adjust their accounting policies for 2015 taking into account innovations.
Note that these changes did not affect the procedure for rationing interest on controlled debt, described in paragraph 2 of Article 269 of the Tax Code of the Russian Federation.
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The accounting policy of an LLC using the simplified tax system differs from the provisions for other companies in that they can apply simplified accounting rules. Amendments to legislation since 2015 require changes to the accounting policies of such companies. We have compiled a sample accounting policy for an LLC using the simplified tax system for 2015. It can be downloaded.
Accounting policy: accounting
All joint stock companies have lost the right to use accounting benefits - to use simplified methods (Part 5, Article 6 of Federal Law No. 402-FZ dated December 6, 2011). If the company previously enjoyed this benefit, it will need to be rewritten accounting policy on the simplified tax system for 2015.
Firstly, joint stock companies cannot use the cash method of accounting. Previously, they could recognize revenue as money was received and expenses as debt was paid off. Now income and expenses do not depend on movements in accounts or in the cash register. Secondly, now it is necessary to apply many PBUs. In particular, you will need to create reserves for vacations, calculate deferred tax assets and liabilities, etc. Thirdly, joint-stock companies now need to fill out all forms of financial statements: balance sheet, financial statements and appendices. New accounting rules must be specified in the organization's accounting policies.
Accounting policy: tax accounting
Tax accounting policy also requires a revision of the accounting policy for LLCs using the simplified tax system for 2015 due to amendments to the Tax Code of the Russian Federation.
Since 2015, the LIFO method has been excluded from the code. If the company wrote off the cost of paid materials and goods in this way, now you need to choose a different one in the accounting policy material write-off method. There are three of them - FIFO, at the average or at the cost of a unit of inventory.
note
FIFO method It is beneficial to use if purchasing prices are reduced. But now almost all prices are rising, so two other ways will allow you to increase costs.
Write-off of materials at average cost
convenient for a large assortment of goods. The advantage is that the company will write off the average cost.
Method of writing off materials per unit of inventory
allows you to account for goods at the actual purchase price. But it is worth using if companies can track which batch the goods are sold from.
Companies using the simplified system, as well as organizations using the general system, wrote off interest on loans taking into account the norms. Now these costs can be taken into account in full. Therefore, from the accounting policy of the enterprise it is necessary to exclude the rule on the procedure for their rationing. If such a clause is left, there is a risk that inspectors will demand that interest be written off in the amount determined by the accounting policy.
Intermediaries who do not pay VAT must keep logs of invoices (clause 3.1 of Article 169 of the Tax Code of the Russian Federation). Starting this year, the register must be submitted to the inspectorate quarterly. If a company receives invoices in one period, and they are received by the accounting department in another, the company’s accounting policy should specify the procedure for registering documents in the journal: by the date of receipt by the company or by the date of issue to the accounting department.
Your electronic assistant "" will help you draw up an accounting policy for 2015.
- Download a sample accounting policy for 2015 simplified tax system income >>
Sample accounting policy order for an LLC using the simplified tax system for 2015
Limited Liability Company "Alfa"
ORDER No. 97
on approval of the accounting policy for LLC using the simplified tax system (income minus expenses)
Moscow 12/30/2014
In order to organize proper accounting for tax purposes
I ORDER:
1. Approve the developed accounting policy for tax purposes in accordance with Appendix 1 to this order.
2. Apply accounting policies for tax purposes in work starting from January 1, 2015.
3. Control over the application and execution of this order is assigned to the chief accountant A.S. Glebov.
General Director A.V. Lviv
The order has been reviewed by: A.S. Glebova
Annex 1
to order dated December 30, 2014 No. 97
Accounting policy for LLC on the simplified tax system for 2015. Sample
1. Tax accounting is the responsibility of the accounting department, headed by the chief accountant.
2. Apply the object of taxation in the form of the difference between the income and expenses of the organization.
Reason: Article 346.14 of the Tax Code of the Russian Federation.
3. Maintain an automated book of income and expenses using the standard version of “1C: Simplified Taxation System”.
Reason: Article 346.24 of the Tax Code of the Russian Federation, paragraph 1.4 of the Procedure approved by Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n.
4. Entries in the book of income and expenses should be made on the basis of primary documents for each business transaction.
Reason: clause 1.1 of the Procedure approved by order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n, part 2 of Article 9 of the Law dated December 6, 2011 No. 402-FZ.
Accounting for depreciable property
5. For the purpose of calculating the single tax, fixed assets are recognized as property used as means of labor to produce products (perform work, provide services) or to manage an organization, with an initial cost of more than 40,000 rubles. and a useful life of more than 12 months.
Reason: paragraph 4 of article 346.16, paragraph 1 of article 257, paragraph 1 of article 256 of the Tax Code of the Russian Federation.
6. Accounting data is used to determine the value of a fixed asset
according to account 01 “Fixed assets” about the initial cost of the object.
Grounds: part 1 of article 2 and part 1 of article 6 of the Law of December 6, 2011 No. 402-FZ, subparagraph 3 of paragraph 3 of article 346.16 of the Tax Code of the Russian Federation.
7. Subject to payment, the initial cost of the fixed asset, as well as the costs of its additional equipment (reconstruction, modernization and technical re-equipment) are reflected in the book of income and expenses in equal shares, starting from the quarter in which the paid fixed asset was put into operation until the end of the year. When calculating the share, the cost of partially paid fixed assets is taken into account in the amount of partial payment.
8. The share of the cost of a fixed asset (intangible asset) acquired during the period of application of the simplified tax system, subject to recognition in the reporting period, is determined by dividing the initial cost by the number of quarters remaining until the end of the year, including the quarter in which all conditions for writing off the cost of the object as expenses are met .
If a partially paid fixed asset is put into operation, the share of its cost recognized in the current and remaining quarters until the end of the year is determined by dividing the amount of partial payment for the quarter by the number of quarters remaining until the end of the year, including the quarter in which partial payment was made commissioned facility.
Reason: subparagraph 3 of paragraph 3 of Article 346.16, subparagraph 4 of paragraph 2 of Article 346.17 of the Tax Code of the Russian Federation.
Accounting for raw materials and materials
9. The cost of inventories is determined based on their acquisition prices, taking into account the costs of commissions to intermediaries, import customs duties and fees, transportation costs, as well as costs of information and consulting services associated with the acquisition of inventories. Amounts of value added tax paid to suppliers upon the acquisition of inventories are reflected in the book of income and expenses as a separate line at the time raw materials are recognized as costs.
Reason: paragraph 2 of Article 346.16, paragraph 2 of Article 254, subparagraph 8 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation.
10. Expenses for the purchase of raw materials and supplies are included in costs as they are paid. In this case, material costs are adjusted to the cost of raw materials and materials not used for production needs. The adjustment is reflected as a negative entry in the income and expenses ledger as of the last date of the quarter. To determine the amount of the adjustment, the method of valuing materials at the cost of a unit of inventory is used.
Reason: subparagraph 5 of paragraph 1 and paragraph 2 of paragraph 2 of Article 346.16, subparagraph 1 of paragraph 2 of Article 346.17, paragraph 1 of Article 252, paragraph 8 of Article 254 of the Tax Code of the Russian Federation.
11. Expenses for fuels and lubricants within the limits of standards are taken into account as part of material expenses. The date of recognition of expenses is the date of payment for fuel and lubricants.
Reason: subparagraph 5 of paragraph 1 of Article 346.16, paragraph 2 of Article 346.17 of the Tax Code of the Russian Federation.
12. Standards for recognizing expenses for fuel and lubricants as expenses are calculated as trips are made based on waybills. An entry is made in the book of income and expenses in the amount of amounts not exceeding the standard.
Reason: paragraph 2 of Article 346.17 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia for Moscow dated January 30, 2009 No. 19-12/007413.
13. An entry in the book of income and expenses regarding the recognition of raw materials and materials as part of costs is carried out on the basis of a payment order (or other document confirming payment for materials or expenses associated with their acquisition).
Reason: subparagraph 1 of paragraph 2 of Article 346.17 of the Tax Code of the Russian Federation, letter from the Ministry of Finance
Russia dated January 18, 2010 No. 03-11-11/03.
Cost accounting
14. The amount of expenses (except for expenses for fuel and lubricants) taken into account when calculating the single tax within the limits of the standards is calculated quarterly on an accrual basis based on the paid expenses of the reporting (tax) period. An entry on the adjustment of standardized costs is made in the book of income and expenses after the corresponding calculation at the end of the reporting period.
Grounds: paragraph 2 of article 346.16, paragraph 5 of article 346.18, article 346.19 of the Tax
Code of the Russian Federation.
15. Income and expenses from the revaluation of property in the form of currency values and claims (liabilities), the value of which is expressed in foreign currency, are not taken into account.
Reason: paragraph 5 of Article 346.17 of the Tax Code of the Russian Federation.
Accounting for losses
16. The organization reduces the tax base for the current year by the entire amount of the loss for the previous 10 tax periods. In this case, the loss is not transferred to that part of the current year’s profit for which the amount of the single tax does not exceed the amount of the minimum tax.
Reason: paragraph 7 of Article 346.18 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated July 14, 2010 No. ШС-37-3/6701.
17. The organization includes in expenses the difference between the amount of the minimum tax paid and the amount of tax calculated in the general manner. This includes increasing the amount of losses carried forward to the future.
Reason: paragraph 4 of paragraph 6 of Article 346.18 of the Tax Code of the Russian Federation.
Chief accountant A.S. Glebova
Moscow 12/25/2014
on approval of accounting policies for 2015
In connection with the entry into force of the Federal Law - Federal Law “On Accounting” and in order to ensure uniform principles for organizing accounting in society, as well as guided by the Accounting Regulations “Accounting Policy of the Organization” (PBU 1/2008), approved by the Order of the Ministry of Finance of Russia dated 01.01.2001 N 106n and other regulatory legal acts on accounting I order:
1. Approve the new edition of the Accounting Policy for accounting purposes, given in Appendix No. 1 to this Order.
2. Approve the new edition of the Accounting Policy for tax accounting purposes, given in Appendix No. 2 to this Order.
3. Establish that these editions of the Accounting Policies for accounting and tax accounting purposes are applied from January 1, 2015.
4. I entrust control over the execution of this order to myself.
CEO //
Application
to the order UP-2015 dated 12/25/14
POSITION
about accounting policies
for accounting purposes for 2015
General provisions
1.1 Accounting is maintained in accordance with the Federal Law “On Accounting” dated January 1, 2001. N 402-FZ with amendments and additions, Accounting Regulations, Chart of Accounts for accounting of financial and economic activities of enterprises and Instructions for its application, approved by Order of the Ministry of Finance of the Russian Federation of October 31, 2000 N 94n with amendments and additions, PBU, as well as , based on other current regulatory documents on accounting and reporting of the Russian Federation.
1.2 During 2015, accounting of property, liabilities and business transactions is carried out using the double entry method in accordance with the current Chart of Accounts for accounting of financial and economic activities of enterprises and the Instructions for its application, approved by Order of the Ministry of Finance of the Russian Federation dated January 1, 2001 N 94n.
2.2 Registration of primary accounting documents is carried out in accordance with the Unified forms of primary accounting documentation, approved by the resolutions of the State Statistics Committee of the Russian Federation and the Ministry of Finance of the Russian Federation. In the absence of appropriate unified forms, document forms containing the mandatory details specified in clause 2 of Art. 9 of the Federal Law “On Accounting”.
2.3 The data contained in the primary documents accepted for accounting is promptly registered and accumulated in the accounting registers and is quarterly transferred in grouped form to the financial statements. Accounting registers contain the mandatory details provided for in paragraph 4 of Article 10 of the Federal Law “On Accounting”.
2.4 Corrections to cash and bank documents are not allowed. Corrections can be made to other primary accounting documents only by agreement with the persons who compiled and signed these documents, which must be confirmed by the signatures of the same persons, indicating the date of the corrections.
To control and streamline the processing of data on business transactions, consolidated accounting documents can be compiled on the basis of primary accounting documents.
Primary and consolidated accounting documents can be compiled on paper and computer media.
2.5 Primary accounting documents, accounting registers, financial statements are subject to mandatory storage in accordance with the deadlines established by the nomenclature of files to be submitted to the archive. Responsibility for ensuring the safety of primary accounting documents, accounting registers, financial statements and their timely transfer to the archive rests with the head of the enterprise.
The storage period for documents is calculated from January 1 of the year following the year in which the documents were completed.
All documents are generated in the following folders:
· Cash documents (receipt and expense cash orders, payroll statements) with a storage period of 3 years.
· Bank documents (bank statements with attachments for each current (currency) bank account) with a storage period of 3 years.
· Advance reports with a storage period of 3 years.
· Securities (securities purchase and sale agreements, including all amendments and appendices thereto, acts of transfer acceptance, extracts from depository records) with a storage period of 3 years.
2.7 Inventory procedure. The inventory of assets and financial liabilities is carried out in accordance with the procedure established in the Law on Accounting, as well as in the Guidelines for the inventory of property and financial liabilities, approved by the Order of the Ministry of Finance of the Russian Federation.
In order to ensure the reliability of accounting and reporting data, set the timing of the inventory:
· settlements with debtors and creditors - before submitting annual reports as of December 31 of the reporting year;
· fixed assets, material assets, capital investments, goods - before submitting annual reports as of December 31 of the reporting year, at least once every three years;