List of organizations included in the consolidated register of organizations of the defense industrial complex. On the consolidated register of organizations of the military-industrial complex

Accounting policies for tax accounting purposes represent certain ways of keeping records of business transactions. Each company must develop its own tax accounting policy. In this article we will look at how this document is formed.

Accounting policy for tax accounting purposes

What should be in the accounting policy for tax purposes

1. The procedure for generating information on each tax that an organization must pay.
2. Information about whether the company is newly created or not. They are needed in order to determine whether the accounting policy is new or simply changed from the previous one. The formation of an accounting policy occurs within 90 days from the date of creation of the company, after which the company uses it year after year.
3. The types of economic activities carried out by the organization are indicated. This is necessary, since depending on the type of activity, the features of accounting policies will differ.
4. Indicate whether the organization carries out transactions with securities, and whether its activities include R&D expenses.
5. Indicates the presence of company property that is subject to taxation.
6. The presence or absence of separate divisions. This is necessary to generate future information on the distribution of tax payments.
7. The procedure for organizing tax accounting. The company has the right to keep records both on its own and with the involvement of third-party organizations or special persons. In the case of keeping records on your own, it must be indicated by whom exactly, for example, a separate service or employee. The position of a specific employee or a division of the company is indicated.
8. Method of maintaining tax accounting. The company can maintain automated and non-automated accounting. In the first case, the program in which accounting is carried out is additionally indicated.

VAT in accounting policy

The VAT section in the accounting policy is filled out by those companies that are payers of this tax.

Income tax in accounting policies

This section of the policy is completed only by those companies that are payers of income tax. First of all, it is indicated how the information necessary to determine the taxable base for a given tax is generated. For example, according to special tax accounting registers or accounting registers. The choice depends on how document flow occurs in the organization and how the accounting procedure is organized. In addition, it is also indicated which reporting period applies: every month or every quarter. This choice depends on how the indicators for this tax are formed.

Important! If an organization has separate divisions, then it must indicate in the policy information about the indicator on the basis of which the shares of profit that are attributable to the separation are distributed.

The procedure for accounting for income and expenses in the accounting policy

Important! An important issue in this section is the method of recognition of income and expenses. The choice of method is chosen only by companies whose sales revenue in the previous 4 quarters was no more than 1 million rubles per quarter.

The policy also specifies the procedure for recognizing losses incurred by the company as a result of the assignment of the right to claim debt before the payment deadline.

The procedure for accounting for R&D expenses is also indicated. In this case, two options are possible:

1. Expenses form the cost of intangible assets, and are included in expenses through depreciation over the entire useful life.
2. Expenses are recognized in other expenses. In this case, the inclusion of expenses is carried out over 2 years.

The procedure for accounting for direct and indirect expenses

Accounting for inventory items in accounting policies

Important! For purchased goods, the company can formulate their value in tax accounting either taking into account additional costs for their purchase or without them. In addition, the company can determine whether all additional costs are included in the purchased goods, or only some of them. The list of these additional expenses is also indicated in the accounting policy.

1. At cost price 1 unit.
2. At average cost.
3. FIFO method.

Depreciation in accounting policies

Next, the procedure for accounting for fixed assets and intangible assets, that is, depreciable property, is indicated. The procedure for forming the initial cost of the fixed assets is indicated. The company can establish a list of those expenses that are not included in the initial cost of the operating system.

The policy also reflects the procedure for calculating depreciation. You need to choose one of the following methods:

1. Linear, in which there is a uniform distribution over the entire useful life.
2. Nonlinear, in which accelerated write-off occurs in the first few years of operation.

Expense reserve in accounting policy

Companies have the right to form reserves or refuse to form them. In the first case, companies that create reserves for OS repairs must indicate this. If a company creates a reserve for vacation pay, then the policy should reflect the method of its formation. That is, the reserve is formed for each employee or for the company as a whole.

Personal income tax in accounting policy

The accounting policy for personal income tax specifies the form of the tax register for accounting for accrued and withheld tax on the income of individuals for whom the company is a tax agent. This must be done, since there are no unified forms for tax registers for personal income tax, and organizations approve them independently.

Property tax in accounting policies

Only those companies that are payers of this tax fill in data on property tax. In this case, the company’s property located in different regions of the Russian Federation is taken into account. In this case, different tax rates may be applied to property of the same type, since they may vary in different constituent entities of the Russian Federation.

This property is accounted for separately, or in subaccounts to accounts 01 and 03. It is also possible to register in a special tax register or in another way. The method chosen by the company must be approved in the accounting policy. In addition, the company also has the right to use combined accounting methods.

Answers to common questions

Question: Can accounting policies change mid-year?

Answer: It is possible to change accounting policies for tax accounting purposes only if tax legislation or accounting methods change. Accounting methods can only change from the beginning of the tax period, which means from the beginning of the year. As for changes in legislation, the accounting policy in this case is subject to change when new requirements come into force. Therefore, accounting policies need to be updated even in the middle of the year. In addition, if a company begins to carry out a new type of activity, this should also be reflected in the accounting policy, even if it has to be changed in the middle of the year.

For which the amount of revenue from the sale of goods (works, services) excluding VAT on average over the previous four quarters did not exceed 1 million rubles. for each quarter, has the right to choose the method of recognizing income and expenses.

Income and expenses are determined:

• option 1: according to the accrual method in the manner established by Art. 271 and 272 of the Tax Code of the Russian Federation;
• option 2: using the cash method in the manner provided for in Art. 273 of the Tax Code of the Russian Federation. Other organizations use only the accrual method.

Recognition of income and expenses

Income from leasing property and granting for use of rights to the results of intellectual activity.

According to Art. 250 of the Tax Code of the Russian Federation, non-operating income is not specified in Art. 249. These include, among other things, income named:

• in paragraph 4 of Art. 250 of the Tax Code of the Russian Federation - from leasing (subleasing) property, if such income is not determined by the taxpayer in the manner established by Art. 249;
• in paragraph 5 of Art. 250 of the Tax Code of the Russian Federation - from granting for use rights to the results of intellectual activity and means of individualization equivalent to them (in particular, from granting for use of rights arising from patents for inventions, industrial designs and other types of intellectual property), if such income is not determined by the taxpayer in the manner prescribed in Art. 249.

At the same time, the Tax Code does not contain criteria (conditions) for recognizing these incomes as non-operating income or income from sales. The taxpayer sets them independently. When choosing the type of designated income, the organization must take into account the frequency of transactions, their volume and other indicators of its activities.

Income and expenses from the provision for a fee for temporary use and (or) temporary possession and use of property are considered:

Income and expenses from the provision for use of rights to the results of intellectual activity and equivalent means of individualization (in particular, from the provision for use of rights arising from patents for inventions, industrial designs and other types of intellectual property) are considered:

• option 1: income and expenses associated with production and sales;
• option 2: non-operating income and expenses.

Carrying out work with a long technological cycle.

When performing work (providing services) with a long technological cycle, if the contracts do not provide for phased delivery of work (services), the accounting policy must establish a method for distributing revenue (income) (paragraph 2, paragraph 2, article 271, paragraph 8, article 316 of the Tax Code of the Russian Federation).
When performing work (providing services) with a long technological cycle, revenue (income) is recognized:

• option 1: evenly (monthly or quarterly) during the term of the contract;
• option 2: in proportion to the share of actual expenses of the reporting period in the total amount of expenses provided for in the estimate; option 3: in another justified way (specify).

Depreciable property.

According to paragraph 1 of Art. 256 of the Tax Code of the Russian Federation, property with a useful life of more than 12 months and an initial cost is recognized as depreciable:

• more than 40,000 rub. – for facilities put into operation before 01/01/2016;
• more than 100,000 rub. – for facilities put into operation starting from 01/01/2016.

Fixed assets V A.

Depreciation method. The choice of depreciation calculation method for fixed assets (linear or non-linear) is carried out in accordance with clauses 1, 3 of Art. 259 of the Tax Code of the Russian Federation. You can change the nonlinear method to a linear one no more than once every five years.

Depreciation on fixed assets is calculated:

• option 1: linear method for all fixed assets;
• option 2: for buildings, structures, transmission devices included in the 8th - 10th depreciation groups - using the linear method, for other fixed assets - non-linear.

Depreciation bonus. In accordance with paragraph 9 of Art. 258 of the Tax Code of the Russian Federation, the taxpayer has the right to include in the expenses of the reporting (tax) period the costs of capital investments in the amount of no more than 10% (30%) of the initial cost of fixed assets (except for those received free of charge), as well as no more than 10% (30%) of costs , which are incurred in cases of completion, additional equipment, reconstruction, modernization, technical re-equipment, partial liquidation of fixed assets.

If the taxpayer uses this right, fixed assets, after they are put into operation, are included in depreciation groups (subgroups) at their original cost minus the depreciation premium.

Depreciation bonus for newly acquired fixed assets and capital investments (completion, additional equipment, reconstruction, modernization, technical re-equipment, modernization):

• option 1: not applicable;
• option 2: applicable.

If the organization chooses the second option, then the accounting policy must indicate the amount of the depreciation bonus. Its maximum value is:

• 10% - for fixed assets belonging to the 1st, 2nd depreciation groups (use period - from one to three years inclusive) and to 8 - 10 depreciation groups (use period - over 20 years);
• 30% - for fixed assets belonging to the 3rd - 7th depreciation groups (use period - over three years up to 20 years inclusive).

The depreciation bonus is applied in the following amount:

• option 1: for fixed assets included in the 1st, 2nd, 8 - 10th depreciation groups - 10%, for fixed assets classified in the 3rd - 7th groups - 30%;
• option 2: in a size determined independently for each OS group (specify taking into account the size limit);
• option 3: in the amount (from 0 to 30%) established by order of the manager individually for each acquired (reconstructed, modernized) fixed asset.

Increasing (decreasing) coefficients to the basic depreciation rate. According to paragraph 1 of Art. 259.3 of the Tax Code of the Russian Federation, taxpayers have the right to apply a special coefficient to the basic depreciation rate, but not higher than 2:

• for depreciable assets registered before 01/01/2014 and used for work in an aggressive environment and (or) extended shifts. With the non-linear method of calculating depreciation, the specified coefficient does not apply to fixed assets assigned to depreciation groups 1–3;
• according to the own OS of industrial-type agricultural organizations;
• according to their own OS of organizations that have the status of a resident of an industrial-production or tourist-recreational SEZ or a participant in a free economic zone;
• for environmental protection related to facilities with high energy efficiency (in accordance with the List approved by Decree of the Government of the Russian Federation of June 17, 2015 No. 600) or a high energy efficiency class.

Increasing coefficients to the basic depreciation rate in relation to fixed assets listed in clause 1 of Art. 259.3 Tax Code of the Russian Federation:

• option 1: not applicable;
• option 2: applied in the amount of ___ (indicate the specific size of the coefficient within the maximum value - not higher than 2).

According to paragraph 2 of Art. 259.3 of the Tax Code of the Russian Federation, taxpayers have the right to apply a special coefficient to the basic depreciation rate, but not higher than 3:

• in relation to depreciable fixed assets that are the subject of a financial lease agreement (leasing agreement), taxpayers for whom these fixed assets must be accounted for in accordance with the terms of the financial lease agreement (leasing agreement). The specified coefficient does not apply to fixed assets included in the 1st - 3rd depreciation groups;
• in relation to depreciable fixed assets used only for scientific and technical activities;
• in relation to depreciable fixed assets used by taxpayers specified in paragraph 1 of Art. 275.2 of the Tax Code of the Russian Federation, exclusively when carrying out activities related to the production of hydrocarbons in a new offshore hydrocarbon field.

Increasing coefficients to the basic depreciation rate in relation to fixed assets listed in clause 2 of Art. 259.3 Tax Code of the Russian Federation:

• option 1: not applicable;
• option 2: applied in the amount of ____ (indicate the specific size of the coefficient within the maximum value - not higher than 3).

Keep in mind that simultaneous application of more than one increasing factor to the basic depreciation rate is not allowed.

Clause 4 of Art. 259.3 of the Tax Code of the Russian Federation provides for the right of an organization, by decision of its head, to charge depreciation at rates lower than those established by Chapter. 25. When selling property that is depreciated in this way, its residual value is determined based on the actually applied depreciation rate. That is, the tax base is not recalculated for the amount of under-accrued (against generally established norms) depreciation.

When calculating depreciation, reduced depreciation rates: option 1: not applied; option 2: applied to fixed assets (specify specific fixed assets or fixed assets group). The reduced depreciation rate is determined by multiplying the depreciation rate, calculated in the generally established manner, by a special reducing factor (indicate the size of the coefficient, which should be less than 1).

OS repair costs. According to paragraph 3 of Art. 260 of the Tax Code of the Russian Federation, in order to ensure uniform inclusion of costs for the repair of fixed assets in expenses over two or more tax periods, taxpayers have the right to create reserves for the upcoming repair of fixed assets in accordance with the procedure established by Art. 324 Tax Code of the Russian Federation.

Expenses for current and major repairs of fixed assets:

• option 1: included in other expenses in the amount of actual costs in the reporting (tax) period in which the work was carried out;
• option 2: written off against the created reserve for OS repairs.

Capital investments in fixed assets received under a free use or lease agreement.

In accordance with paragraph 1 of Art. 258 of the Tax Code of the Russian Federation, non-refundable capital investments in leased fixed assets or fixed assets received under a contract for free use are depreciated during the term of the contract based on depreciation amounts calculated taking into account the useful life (SPI) determined for the fixed assets themselves or for capital investments in the specified objects. For example, the tenant organization made, with the consent of the lessor, inseparable improvements (installed a security and fire alarm system), the cost of which is not subject to reimbursement by the lessor. Depreciation for this system will be calculated during the term of the lease agreement based on the SPI of the system itself or the SPI of the building.

Capital investments made by the lessee with the consent of the lessor, the cost of which is not reimbursed by the latter, are depreciated over the term of the lease agreement based on depreciation amounts calculated taking into account the useful life determined by:

• option 1: for leased fixed assets;
• option 2: for capital investments in leased fixed assets.

Capital investments made by the borrowing organization with the consent of the lending organization, the cost of which is not reimbursed by the latter, are depreciated during the term of the gratuitous use agreement based on depreciation amounts calculated taking into account the useful life determined by:

• option 1: for received fixed assets;
• option 2: for capital investments in received fixed assets.

Intangible assets.

According to the general rule established by paragraph 2 of Art. 258 of the Tax Code of the Russian Federation, the determination of the SPI of an intangible asset is made based on the validity period of the patent, certificate and (or) other restrictions on the terms of use of intellectual property objects in accordance with the legislation of the Russian Federation or the applicable legislation of a foreign state, as well as based on the useful life of the intangible asset determined by the relevant contracts. For intangible assets for which it is impossible to determine the SPI, depreciation rates are established based on a useful life equal to 10 years (but not more than the period of activity of the taxpayer). Taxpayers have the right to independently determine the SPI for intangible assets specified in paragraphs. 1 – 3, 5 – 7 paragraphs. 3 p. 3 art. 257 Tax Code of the Russian Federation. At the same time, the minimum possible useful life of these intangible assets has been established - two years. Thus, the right to independently determine the useful life does not extend to exclusive rights to trademarks, service marks, appellations of origin of goods and trade names. For these types of intangible assets, the useful life is determined based on the period for which the corresponding rights were received.

The useful life is established:

• the exclusive right of the patent holder to an invention, industrial design, utility model _____ (specify the period);
• the exclusive right of the author and other copyright holder to use a computer program, database _____ (specify the period);
• the exclusive right of the author or other copyright holder to use the topology of integrated circuits _____ (specify the period);
• the exclusive right of the patent holder to selection achievements _____ (indicate the period); – ​​possession of “know-how”, a secret formula or process, information regarding industrial, commercial or scientific experience _____ (indicate the period);
• exclusive right to audiovisual works _____ (specify the period).

R&D results.

If, upon completion of R&D, the taxpayer received exclusive rights to the results of intellectual activity, he, by virtue of clause 9 of Art. 262 of the Tax Code of the Russian Federation has the right to choose the method of recognizing expenses incurred.

If, in the course of research and development work, the organization receives exclusive rights to the results of intellectual activity specified in clause 3 of Art. 257 of the Tax Code of the Russian Federation, costs for their creation:

• option 1: form the initial cost of an intangible asset;
• option 2: taken into account for two years as part of other expenses.

License for the right to use subsoil.

In paragraph 1 of Art. 325 of the Tax Code of the Russian Federation specifies methods for recognizing expenses associated with obtaining a license for the right to use subsoil. It is up to the taxpayer to decide which one to choose.

If an organization enters into a license agreement for the right to use subsoil (receives a license), then the costs incurred form the cost of the license agreement (license), which is taken into account:

• option 1: as part of intangible assets;
• option 2: as part of other expenses associated with production and sales for two years.

Material costs.

Methods for assessing raw materials and supplies when written off for production are defined in clause 8 of Art. 254 Tax Code of the Russian Federation. The Tax Code allows a company to independently choose the method of accounting for expenses for the acquisition of inventory and materials, fixing it in its accounting policy. The Ministry of Finance believes that an organization can combine various methods of accounting for inventory items (Letter dated November 29, 2013 No. 03 03 06/1/51819).

When released into production, raw materials and materials are written off:

The taxpayer has the right to independently determine the procedure for recognizing for tax purposes expenses for the acquisition of non-depreciable property listed in paragraphs. 3 p. 1 art. 254 of the Tax Code of the Russian Federation (tools, devices, equipment, instruments, workwear, etc.).

The cost of non-depreciable property is included in material expenses:

• option 1: lump sum in full upon commissioning;
• option 2: evenly over _______ (indicate the period, which is determined taking into account the period of use of the property or other economically feasible indicators).

Goods.

When selling purchased goods, the taxpayer has the right to reduce income from such transactions by the cost of their acquisition, which is determined by one of the valuation methods established by paragraphs. 3 p. 1 art. 268 Tax Code of the Russian Federation.

Goods upon sale and other disposal are written off:

• option 1: at the cost of each unit;
• option 2: at average cost;
• option 3: at the cost of the first in time of acquisition (FIFO).

In paragraph 1 of Art. 268 of the Tax Code of the Russian Federation stipulates that when selling property, the taxpayer also has the right to reduce the income from this operation by the amount of expenses directly related to the sale, in particular, the costs of valuation, storage, maintenance and transportation of the property being sold. At the same time, when selling purchased goods, the costs associated with their purchase and sale are formed taking into account the provisions of Art. 320 Tax Code of the Russian Federation.

The purchase price of goods is determined:

• option 1: based on the price established by the contract (excluding costs associated with their acquisition);
• option 2: based on the price established by the contract and the costs associated with the purchase of goods (the list of these costs must be approved).

Please note that the chosen procedure must be applied for at least two tax periods.

Securities.

The provisions of paragraph 23 of Art. 280 of the Tax Code of the Russian Federation allows the taxpayer to choose the method of writing off the cost of retired securities as expenses.

When selling or otherwise disposing of securities (except for own shares), the acquisition price of the sold securities is written off as expenses from production and sales:

• option 1: at the cost of the first in time of acquisition (FIFO);
• option 2: at unit cost.

Direct expenses and the procedure for their distribution.

By virtue of Art. 318 of the Tax Code of the Russian Federation, the taxpayer independently determines the list of direct expenses, based on the specifics of production activities. Their approximate list is given in paragraph 1 of this norm. That is, the taxpayer himself decides whether to use the list of direct expenses recommended by the legislator or approve his own.
Direct costs include:

• expenses for the purchase of raw materials and materials used in the production of goods (works, services);
• expenses for remuneration of production personnel, insurance premiums accrued on the amount of remuneration;
• the amount of accrued depreciation of production fixed assets.

An organization produces products or performs work. The procedure for the monthly distribution of direct costs for the cost of work in progress and the cost of finished products (work performed) is established, taking into account the correspondence of the costs incurred to the manufactured product (work performed) (clause 1 of Article 319 of the Tax Code of the Russian Federation). The specified procedure is fixed in the accounting policy for tax purposes and is subject to application for at least two tax periods.

If it is impossible to attribute direct costs to a specific production process for the manufacture of the corresponding type of product (work), the taxpayer independently determines the mechanism for distributing these costs using economically feasible indicators.

The calculation of direct costs attributable to the balances of work in progress, finished products in the warehouse and goods shipped but not sold is carried out:

• option 1: in general for all production;
• option 2: to order;
• option 3: in another way (specify).

When using option 1 (over all production of products), the organization needs to make the following choice.

Direct costs are distributed:

• option 1: in proportion to the wages of the main production workers;
• option 2: proportional to material costs;
• option 3: in proportion to revenue from sales of products (works, services).

When using option 2 (custom-made), the company needs to decide on the following.

When performing work, the following is accepted as a criterion according to which the amount of direct costs is distributed among the balances of work in progress and the cost of work performed:

• option 1: cost of orders at an agreed price;
• option 2: cost of orders at estimated cost;
• option 3: the cost formed on the basis of direct costs directly related to this order.

The organization provides services. According to para. 3 p. 2 art. 318 of the Tax Code of the Russian Federation, it has the right to take into account direct expenses of the current period in full without distribution to the balances of work in progress.

When providing services, the amount of direct costs:

• option 1: in full applied to the decrease in income of the corresponding period without distribution to the balances of work in progress (services not accepted by customers);
• option 2: distributed between the cost of work in progress and the cost of services rendered, taking into account the correspondence of the costs incurred to the services provided (for example, based on data on direct costs directly related to closed and open orders).

Reserves.

Reserve for repairs of fixed assets.

The organization’s right to create this reserve is enshrined in clause 3 of Art. 260 Tax Code of the Russian Federation.

Provision for repairs of fixed assets:

• option 1: not created;
• option 2: created. In this case, the standard for contributions to the reserve is ____ (specify); the period during which funds are accumulated to finance repair costs is ____ (specify); The frequency of repairs is ____ (specify).

In accordance with paragraph 2 of Art. 324 of the Tax Code of the Russian Federation, in order to calculate the standards for deductions to the reserve, the maximum amount of deductions is determined based on the frequency of repairs of fixed assets, the frequency of replacement of their elements (in particular, assemblies, parts, structures) and the estimated cost of the specified repairs. At the same time, the maximum amount of the reserve cannot exceed the average amount of actual repair costs over the past three years.

Reserve for warranty repairs and warranty service.

The taxpayer’s right to form this reserve is established in Art. 267 of the Tax Code of the Russian Federation. Reserve for warranty repairs and warranty service:

option 1: not created;

option 2: created. In this case, the maximum amount of contributions to the reserve is ____ (specify).

According to clauses 3 and 4 of this norm, the maximum amount of the reserve is determined as the share of actual expenses incurred for warranty repairs and maintenance in the volume of proceeds from the sale of warranty goods for the previous three years, multiplied by the amount of proceeds from the sale of these goods for the reporting (tax) period. If the sale of warranty goods is carried out for less than three years, the revenue for the actual period of such sale is taken into account. A taxpayer who has not previously sold goods subject to warranty repair and maintenance has the right to create a reserve in an amount not exceeding the expected expenses provided for in the plan for fulfilling the warranty obligations, taking into account the warranty period.

Provision for doubtful debts.

The right of an organization to create this reserve is enshrined in Art. 266 Tax Code of the Russian Federation.

Provision for doubtful debts:

• option 1: not created;
• option 2: created.

At the end of the reporting (tax) period, the taxpayer must conduct an inventory of the reserve.

The amount of the reserve for doubtful debts, not fully spent in the current reporting (tax) period to cover losses on bad debts:

• option 1: included in non-operating income of the reporting (tax) period in which the reserve was not used;
• option 2: transferred to the next reporting (tax) period.

Reserve for vacation pay.

The right of the taxpayer to form the said reserve is established by Art. 324.1 Tax Code of the Russian Federation.
Reserve for upcoming vacation expenses:

• option 1: not created;
• option 2: created. The maximum amount of contributions to the reserve is ________ (specify). The monthly percentage of contributions to the reserve is _____ (specify).

Based on the provisions of Art. 324.1 of the Tax Code of the Russian Federation, to calculate this reserve, the taxpayer assumes what the amount of expenses for vacation pay will be in the coming year. According to this assumption, he calculates the percentage of contributions to the reserve: he finds the ratio of the named amount to the total amount of expected labor costs (including vacation pay). At the same time, the calculation also takes into account the amount of insurance contributions to extra-budgetary funds.

Reserve for the payment of annual remuneration for length of service, remuneration based on the results of work for the year.

Based on clause 6 of Art. 324.1 of the Tax Code of the Russian Federation, deductions to the specified reserve are made in a manner similar to the procedure provided for the formation of a reserve for upcoming expenses to pay for employee vacations.

The difference will be in the order in which the balance of unused reserve amounts is reflected. According to the Ministry of Finance (Letter dated 04/05/2013 No. 03 03 06/2/11148), if the taxpayer continues to create a reserve for the upcoming payment of remuneration based on the results of work for the year, its balance may not be included in non-operating income (unlike the reserve for payment vacations). This balance will be taken into account when forming a reserve for the payment of remuneration based on the results of work for the next year. Officials recommend establishing in the accounting policy a reasonable criterion by which, on the last date of the tax period, the organization will clarify the amount of the balance of the reserve carried over to the next tax period (for example, a percentage of profit or the amount per employee, etc.).

Reserve for payment of annual remuneration for length of service, remuneration based on the results of work for the year:

• option 1: not created;
• option 2: created.

The maximum amount of contributions to the reserve is ________ (specify). The monthly percentage of contributions to the reserve is ______ (specify).

These include budgetary institutions (with the exception of theaters, museums, libraries, concert organizations, which do not pay advance payments at all), autonomous institutions, foreign organizations operating in the Russian Federation through a permanent representative office, non-profit organizations that do not have income from the sale of goods (works) , services), participants in simple or investment partnerships in relation to the income they receive from participation in these partnerships, investors in production sharing agreements in terms of income from the implementation of these agreements, beneficiaries under trust management agreements.

The tax office must be notified of the payment of income tax through a responsible separate division in the manner prescribed by paragraph. 2 p. 2 art. 288 Tax Code of the Russian Federation.

An exception is banks, credit consumer cooperatives and microfinance organizations, organizations recognized as controlling persons of the CFC, taxpayers carrying out activities related to the production of hydrocarbons in a new offshore field.

Yu. A. Beletskaya,
magazine expert
“Income tax: accounting for income and expenses”, No. 12, December 2015.