What does a debit balance mean in account 68. In what accounts is the amount of income tax taken into account? account – active or passive

PBU 18/02 is one of the most complex accounting provisions. Programs in which the calculation of income tax and accounting according to PBU 18/02 are automated help make the work of accountants easier. The most common among them is 1C: Accounting 8.

In 1C: Accounting 8, accounting for permanent and temporary differences in fixed assets accounting, exchange rate differences that arise when reflecting most standardized expenses in production, as well as the calculation of permanent and deferred tax assets and liabilities is fully automated. And although working in the program is quite simple, if errors occur in accounting according to PBU 18/02, users cannot always find them and methodically check all aspects of accounting. The reports provided in the program help in finding errors. However, as practice shows, their effectiveness decreases in the case large quantity difference

So how can you quickly find and fix errors?

Legal requirements

The formation of income tax in accounting is regulated by PBU 18/02.

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Clause 21 of Section IV of PBU 18/02

“...income tax is recognized as an income tax for tax purposes, determined on the basis of the amount of conditional expense (conditional income), adjusted to the amount of a permanent tax liability (asset), an increase or decrease in a deferred tax asset and a deferred tax liability of the reporting period.”

Therefore, for correct accounting, it is necessary to have algorithms for calculating permanent and deferred tax assets (liabilities). In this case, permanent tax liabilities (assets) are equal to the value defined as the product of the permanent difference that arose in the reporting period and the income tax rate, and deferred ones are equal to the value defined as the product of deductible (taxable) temporary differences that arose in the reporting period and the rate income tax. Below we will abbreviate these tax assets and liabilities as PNO, PNA, ONA and ONO, respectively.

Checking the correctness of accounting according to PBU 18/02 comes down to the following algorithm:

1) checking whether all differences are identified and whether their type is correctly determined;
2) checking the classification of temporary differences as deductible or taxable;
3) checking the classification of permanent differences as leading to an increase or decrease in tax payments;
4) checking the calculation and correctness of reflection in the accounting of IT, ONA, PNO and PNA;
5) checking other operations according to PBU 18/02 (loss carried forward; revaluation when the tax rate changes, etc.).

Implementation in the program

To control the correctness of income tax calculations in 1C programs, it is possible to maintain tax accounting in parallel with accounting. Tax accounting in the 1C: Accounting 8 program is implemented through a separate “Chart of Accounts for Tax Accounting (for Income Tax).” Its accounts are almost identical to accounting accounts, and when generating entries for accounting The document also generates tax accounting entries in a separate register with the accounting type “NU” (tax accounting). The correspondence between the accounts of the two types of accounting is established in the table “Correspondence of accounting and national accounting accounts.” It should be noted that not all accounts in the accounting chart of accounts have tax accounting accounts created. For example, for all mutual settlement accounts, a single PV account (“receipt/disposal”) is assigned, and for accounting accounts cash there are no analogues.

For a number of reasons, such as differences in methods of calculating depreciation or normalization of expenses in the accounting system, differences may appear in the assessment of income and expenses in accounting and tax accounting. These differences, according to the requirements of PBU 18/02, should be classified into temporary and permanent, and temporary differences should be taken into account separately by type of assets and liabilities. However, in reality, to correctly account for differences, it is often necessary to know not only what type of assets and liabilities they relate to, but even to link them to a specific asset and liability. Therefore, these differences are accounted for in the same accounts as the assets themselves, with the same detail of analytical accounting, that is, separate entries should have been made for the differences. The differences relate to accounting, however, in order to avoid complicating the structure of the accounting register, they are recorded in the tax accounting register. Permanent differences are entered into the register with the accounting type “PR”, and temporary differences - “VR”. And then it turns out that correct accounting is characterized by the equality BU = NU + PR + BP, and the left side is recorded in the accounting register (regular entry), and the right part in the tax register (up to three entries for one transaction). This equality must be satisfied for movements and balances for all accounts for which correspondence has been established.

The 1C:Accounting 8 program automatically generates transactions for tax accounts. To do this, in all documents it is possible to indicate tax accounts and the specifics of determining transaction amounts. Thus, the amounts of income and expenses accepted in tax accounting are indicated in documents separately from accounting ones, and the amounts related to permanent differences are usually also specified explicitly in the documents or can be determined by some additional details, such as cost items. The amounts of temporary differences are almost always determined from the above equation, that is, they are calculated using the formula BP = BU - NU - PR. If the user creates manual entries in accounting, then he must create entries in tax accounting himself and monitor the fulfillment of the equality.

The calculated temporary differences are divided by types of assets and liabilities, and the correspondence between these types and the accounts of the tax chart of accounts is established using a special “Table of Types of Assets and Liabilities” recorded in the program code.

At the end of each month, a “Month Closing” document is created, which reflects the amounts of PNO, PNA, ONO and ONA based on the data on PR and BP entered into the “Tax Accounting” register. The document generates postings to account 68.04.2 (“Calculation of income tax”) according to the following algorithm:

PNO is determined based on the debit turnover of tax accounts 90 and 91 (excluding subaccounts 90.09 and 91.09) with the accounting type “PR”, multiplied by the income tax rate, and is recorded in the debit of account 99.02.3 “Permanent tax liability” in correspondence with the account 68.04.2.
PNA is determined based on the credit turnover of tax accounts 90 and 91 (excluding subaccounts 90.09 and 91.09) with the accounting type “PR”, multiplied by the income tax rate, and is recorded in the credit of the same account 99.02.3.
To calculate deferred taxes, a special table of correspondence between the types of assets and liabilities and tax accounts is used, which is recorded in the program code. The calculation can be presented in two parts:
- a) if a profit is made in tax accounting, then it is checked whether the loss of previous years can be offset. That is, if the debit balance of account 99 in tax accounting, multiplied by the income tax rate, is greater than the final debit balance of account 09 in the “Profit and Loss” type, then for the amount of this difference an entry is created to the debit of account 09 from credit 68.04.2 , if less, wiring is done in reverse side;
- b) for each type of asset or liability, the amounts recorded in the tax accounts (which are determined from the table above) are calculated by type of accounting “VR”. From the obtained estimates of other types of assets and liabilities, depending on conditions such as activity/passivity of accounts, the size of debit and credit balances, deferred and recognized tax liabilities are calculated. After which it is recorded in accounting by postings Debit 68.04.2 Credit 77 (recognition by ONO) or Debit 77 Credit 68.04.2 (repayment of IT), and ONA - by postings Debit 09 Credit 68.04.2 (recognition by ONA) or Debit 68.04.2 Credit 09 (repayment of ONA).
An entry is made for the amount of accounting profit or loss multiplied by the income tax rate Debit 99.02.1 Credit 68.04.2 or Debit 68.04.2 Credit 99.02.2.
The resulting balance on account 68.04.2 is transferred to account 68.04.1 “Calculations with the budget for income tax.”

If the calculations are made correctly, all three accounts (09, 77, 99) in correspondence with account 68.04.2 “Calculation of income tax” will reflect the correct amount of income tax payable to the budget.

It should be noted that this algorithm for calculating income tax is also valid for the standard 1C: Management configuration Manufacturing Enterprise(except for such details as the names of the documents performing the specified operations).

Possible errors

As practice shows, errors in most cases arise due to the entry of inaccurate data. Of course, no one is immune from such errors, so all that remains is to learn how to quickly find and correct them.

The main sign of an error in accounting according to PBU 18/02 is the discrepancy between the amount of tax calculated in account 68.04.2 and the amount of profit determined according to the rules of tax accounting. Various accounting errors can lead to this situation:

The system does not contain data on the income tax rate. Oddly enough, this is a fairly common practice when calculating income taxes for the first time. It should be noted that rates must be specified for each organization.
The system does not contain the table “Correspondence between accounting and tax accounting accounts”, which establishes the connection between accounting and tax accounts. This table is automatically filled in when you start working in the database, so the error only applies to accounts added manually, that is, if, for example, a new subaccount is added to an existing accounting account, you must specify the corresponding tax account for it.
When automating new accounting sections, the system may not find the required match in the table of newly created accounts in the chart of accounts for income tax and perform the calculation incorrectly. Since the user cannot make the necessary changes to the table linking types of assets and liabilities with tax accounts, this problem can only be solved by updating the configuration.
The equality BU = NU + PR + VR must be satisfied for balances and turnover for all accounts for which correspondence has been established, however, even in the standard setup, not all tax accounting accounts satisfy this requirement. For example, the turnover on the personal account may not coincide with the sum of the turnover on all mutual settlement accounts. In this case, you should find all the accounts for which the rule is violated and evaluate whether this actually leads to an error. In a typical configuration, “Comparison of accounting and tax accounting data” reports are used to check equality.
Failure to achieve equality between the amount of turnover for the month for all accounts except 90 and 91, with the accounting type “BP” in tax accounting, multiplied by the income tax rate, and the amount of turnover for the month for accounts 77 and 09 in accounting indicates the presence of errors in the calculation of SHE or IT. The check can be carried out using the standard report “Calculation reference “Permanent and temporary differences”.
Failure to achieve equality between the amount of turnover for the month on accounts 90 and 91 in tax accounting with the accounting type “PR”, multiplied by the income tax rate, and the amount of turnover for the month on account 99.02.3 (PNO + PNA) in accounting indicates an error in the calculation of PNA and PNO.
The table of correspondence between types of assets and liabilities and tax accounts contains all tax accounts showing temporary differences, except for accounts 90, 91 and 99, into which these differences are ultimately collected. From here we can derive one more rule: if the tax entry contains the accounting type “VR” for an account from the table, then it must correspond either with the account from the table or with account 90(91), and necessarily with the accounting type “VR”. This rule may be violated by users when creating manual transactions; this does not happen when transactions are automatically generated using standard documents. It should be noted that its violation does not always lead to an error in calculating income tax.
Account 68.04.2 “Calculation of income tax” should be generated only automatically, without manual entries.
In both accounting and tax accounting, there should be no manual entries to account 99.

Bug Finder

Checking the above rules will allow you to find an error in accounting according to PBU 18/02. However, in practice, one or more of them are often not performed, and the standard “Accounting Express Check” processing in a typical configuration does not track these types of errors. However, this tool is designed in such a way that you can add a number of your own rules to the standard list of checks. So, having added just a few procedures, we get a universal tool that can quickly check the database for the presence/absence of errors according to PBU 18/02 and even indicate which accounts and how much the accounting and tax accounting did not agree (see Figure 1).

As can be seen from Figure 1, processing is configured to check the rules listed above by checking the necessary “checkboxes” in the configuration form.

How to correctly reflect a loss from the sale of fixed assets in accounting, the organization applies PBU 18/02.1) formed deductible temporary differences in the amount of the loss in tax accounting Dt 97.21 Kt91.09, while when I create a profit declaration, everything appears correctly on line 100 app. 2 l. 022) accrued deferred tax assets in the amount of 20% of the amount of deductible temporary differences formed: Debit 09 Credit 68.04.2; 3) wrote off deductible temporary differences and deferred tax assets attributable to the loss on the sale of a fixed asset, recognized in tax accounting in December 2015 g.: Debit 68.04.2 Credit 09. However, when I create Form 2, is there a discrepancy? (If possible with an example).

Debit 99
– income tax is charged ( advance payment) for the tax (reporting) period.

This is established by the Instructions for the chart of accounts (accounts and).

For those who apply PBU 18/02

If you are required to apply PBU 18/02, then you cannot simply take and reflect in accounting the income tax recorded in the declaration. You will receive this value, but only after you have summed up the values of the following indicators for the period on account 68:

conditional income tax expense calculated on the basis of accounting (balance sheet) profit;
conditional profit tax income, which is calculated from the accounting (balance sheet) loss;
permanent tax assets or liabilities from permanent differences, if any;
deferred tax assets or liabilities from temporary differences, if any.

Attention: there is an opinion that all expenses that are not taken into account when calculating income taxes should be reflected in accounting as part of other expenses. This is not true. Officials will be fined for mistakes. If, in the end, taxes are also underestimated, then the organization itself will be punished, and the amount of fines will increase. But there is a way out.

If, during an audit, a similar error from previous years is discovered, due to which reporting and taxes are distorted, then it will not be possible to avoid liability. You will mitigate the consequences if you recalculate your taxes yourself, provide the correct information, and pay penalties.

As for the mistakes of this year, everything can be corrected. If you qualify expenses correctly, you will successfully generate reports and calculate taxes. Cancel erroneous entries.

Remember, expenses are taken into account depending on their purpose and the conditions under which they are incurred. So, for example, in accounting, costs are classified not only as other, but also as expenses for common types activities (clause 4 of PBU 10/99).

The Alpha organization pays compensation to an employee when his car is used for business purposes. Compensation is 5000 rubles. per month. But when calculating income tax, only 1,200 rubles are taken into account. (Resolution of the Government of the Russian Federation of February 8, 2002 No. 92).

Debit 20 Credit 73
– 1200 rub. – compensation was accrued to the employee for a personal car within the norms;

Debit 91-2 Credit 73
– 3800 rub. – compensation was accrued to an employee for a personal car in excess of the norm.

Correctly like this:

Debit 20 (26, 44…) Credit 73
– 5000 rub. – compensation was accrued to the employee for a personal car.

Here's how to fix the error:

Debit 91-2 Credit 73
– 3800 rub. – compensation to an employee for a personal car in excess of the norm was reversed;

Debit 20 Credit 73
– 3800 rub. – additional compensation was accrued to the employee for a personal car.

How to determine temporary differences and reflect the corresponding tax assets and liabilities in accounting

A temporary difference arises if any income or expense is taken into account in accounting in one period, and when taxed in another. There are two types of temporary differences - deductible (DVR) and taxable (TVR).

Deductible Temporary Difference (DTD) occurs, for example, in the following situations:

when I calculate depreciation differently in accounting and tax accounting. Alternatively, in tax accounting it is calculated linearly, and in accounting – using the reducing balance method;
if there is a loss carried forward, which will be taken into account for taxation before the expiration of 10 years;
if expenses are taken into account differently in the cost of production in accounting and taxation.

Taxable temporary difference (TDT) is formed, in particular, as a result of:

applications different ways depreciation in accounting and tax accounting. For example, in tax accounting it is calculated linearly, and in accounting – using the reducing balance method;
when the cash method is used in tax accounting, and in accounting they reflect income and expenses based on time certainty.

– a contingent income tax expense has been accrued for the reporting (tax) period.

An example of reflecting the accrual and payment of income tax in accounting. The organization applies PBU 18/02. Based on the results of the period, profit was determined in accounting and tax accounting

Based on the results of work for the first quarter, according to accounting data, Alpha LLC received a profit of 1,500,000 rubles. The organization pays income tax quarterly. The applicable income tax rate is 20 percent.

Turnovers for the first quarter in account 68 subaccount “Calculations for income tax” amounted to:

Indicator	Sum	Debit	Credit
Contingent income tax expense	300,000 rub. (RUB 1,500,000 x 20%)	99	68
PNO	16,000 rub.	99	68
IT arose	2000 rub.	68	77
IT is extinguished	1000 rub.	77	68
SHE arose	8000 rub.	09	68
SHE extinguished	2000 rub.	68	09

Sum current tax the profit generated on account 68 of the sub-account “Calculations for income tax” amounted to:
300,000 rub. + 16,000 rub. – (2000 rub. – 1000 rub.) + (8000 rub. – 2000 rub.) = 321,000 rub.

According to tax accounting data, the amount of income tax for the first quarter also amounted to 321,000 rubles.

The accountant reflected the payment of income tax with the following entries:

– 32,100 rub. – income tax for the first quarter was transferred to the federal budget;

Debit 68 subaccount “Calculations for income tax” Credit 51
– 288,900 rub. – the income tax for the first quarter was transferred to the regional budget.

How to reflect conditional income tax income in accounting

Even if the organization, according to accounting data, incurred a loss in the reporting (tax) period, record income tax on this amount. This is called deemed income for income taxes. This indicator is the product of the current income tax rate and the amount of loss reflected in accounting. That is, it should be calculated like this:

This procedure is provided for in paragraph 20 of PBU 18/02.

Reflect the conditional profit tax income in the subaccount of the same name in account 99:

– accrued conditional profit tax income for the reporting (tax) period.

In tax accounting, nothing is considered from the loss. So, if there are more expenses than income, there is no profit, then there is nothing to calculate the tax from. The basis for calculating income tax is zero. However, in future periods, the loss may reduce taxable profit (clause 8 of article 274, clause 1 of article 283 of the Tax Code of the Russian Federation).

The accounting rules do not provide for similar norms. Consequently, a deductible temporary difference arises. Therefore, after the conditional income for income tax is determined in accounting and it is possible to accurately determine the size of the income tax, reflect it in the accounting (clause 14 of PBU 18/02).

In the period in which the tax loss was determined, make an entry in accounting:

– a deferred tax asset is reflected from the tax loss, which will be repaid in the following reporting (tax) periods.

As the loss is carried forward, repay the deferred tax asset:

– the deferred tax asset is written off from the settled loss.

This procedure follows from the provisions of paragraph 14 of PBU 18/02, Tax Code RF, Instructions for the chart of accounts and letters of the Ministry of Finance of Russia dated July 14, 2003 No. 16-00-14/219.

An example of reflecting conditional income tax income and a deferred tax asset in accounting. At the end of the tax period, the organization suffered a loss in both tax and accounting

At the end of 2014, Alpha LLC received a loss:

according to accounting data - 100,000 rubles;
according to tax accounting data - 100,000 rubles.

At the end of the first quarter of 2015, Alpha’s profit was:

according to accounting data - 200,000 rubles;
according to tax records - 200,000 rubles.

At the end of the second quarter of 2015, Alpha’s profit was:

according to accounting data - 50,000 rubles;
according to tax records - 50,000 rubles.

The following entries were made in the organization's accounting records.

Debit 68 subaccount “Calculations for income tax” Credit 99 subaccount “Conditional income for income tax”
20,000 rub. (RUB 100,000 x 20%) – the amount of conditional income has been accrued;

20,000 rub. (RUB 100,000 x 20%) – a deferred tax asset is reflected from the tax loss.

Debit 99 subaccount “Conditional income tax expense” Credit 68 subaccount “Calculations for income tax”
– 40,000 rub. (RUB 200,000 x 20%) – conditional income tax was charged for the first quarter;

Debit 68 subaccount “Calculations for income tax” Credit 09
– 20,000 rub. (RUB 100,000 x 20%) – the deferred tax asset is repaid from the loss.

Debit 99 subaccount “Conditional income tax expense (income)” Credit 68 subaccount “Calculations for income tax”
– 40,000 rub. – accrued income tax (conditional expense) for the first quarter was reversed;

Debit 68 subaccount “Calculations for income tax” Credit 09
– 20,000 rub. – the tax asset was restored from the loss reflected in the first quarter;

Debit 99 subaccount “Conditional income tax expense” Credit 68 subaccount “Calculations for income tax”
– 10,000 rub. (RUB 50,000 x 20%) – a conditional profit tax has been accrued for the six months;

Debit 68 subaccount “Calculations for income tax” Credit 09
– 10,000 rub. (RUB 50,000 x 20%) – the deferred tax asset is repaid from the transferred tax loss, which reduces the taxable profit for the half-year.

The amount of income tax reflected in the declaration for the first half of 2015 is 0 rubles. The balance of account 68 subaccount “Calculations for income tax” is equal to:
10,000 rub. – 10,000 rub. = 0 rub.

Current income tax is reflected correctly. The reporting period is closed correctly.

An example of how a conditional income tax expense is reflected in accounting when closing a reporting period. In the accounting of the organization, profit is determined, and in tax accounting, loss

Alpha LLC calculates income tax on a monthly basis based on actual profits. Income and expenses in tax accounting are determined using the cash method. The organization applies PBU 18/02. "Alpha" is engaged in providing information services and enjoys VAT exemption.

In January, Alpha sold services worth RUB 1,000,000.

The organization’s personnel were paid a salary in the amount of 600,000 rubles. The amount of contributions for compulsory pension (social, medical) insurance and insurance against accidents and occupational diseases from accrued salaries amounted to 157,200 rubles.

As of January 31, sales proceeds have not been paid, staff salaries have not been issued, mandatory insurance premiums not included in the budget.

On January 15, Alfa manager A.S. Kondratiev submitted an advance report on travel expenses in the amount of 1,200 rubles. On the same day, these expenses were fully reimbursed to him. Due to the excess of the standard daily allowance in tax accounting, travel expenses were reflected in the amount of 600 rubles.

In January, Alpha had no other operations. The following entries were made in the organization's accounting:

Debit 62 Credit 90-1
– 1,000,000 rub. – revenue from the sale of information services is reflected;

– 200,000 rub. (RUB 1,000,000 x 20%) – a deferred tax liability is reflected from the difference between the revenue reflected in accounting and tax accounting;

Debit 26 Credit 70
– 600,000 rub. – wages accrued for January;

Debit 09 Credit 68 subaccount “Calculations for income tax”
– 120,000 rub. (RUB 600,000 x 20%) – a deferred tax asset is reflected from the difference between the salary reflected in accounting and tax accounting;

Debit 26 Credit 69
– 157,200 rub. – compulsory insurance contributions have been calculated from wages for January;

Debit 09 Credit 68 subaccount “Calculations for income tax”
– 31,440 rub. (RUB 157,200 x 20%) – a deferred tax asset is reflected from the difference between the amount of taxes (contributions) reflected in accounting and tax accounting;

Debit 26 Credit 71
– 1200 rub. – travel expenses written off;

Debit 99 subaccount “Fixed tax liabilities” Credit 68 subaccount “Calculations for income tax”
– 120 rub. ((1200 rub. – 600 rub.) x 20%) – reflects a permanent tax liability for travel expenses reflected in accounting and tax accounting;

Debit 90-2 Credit 26
– 758,400 rub. (RUB 600,000 + RUB 157,200 + RUB 1,200) – the cost of services sold is written off;

Debit 90-9 Credit 99 subaccount “Profit (loss) before tax”
– 241,600 rub. (RUB 1,000,000 – RUB 758,400) – profit for January is reflected;

Debit 99 subaccount “Conditional income tax expense” Credit 68 subaccount “Calculations for income tax”
– 48,320 rub. (RUB 241,600 x 20%) – the amount of conditional income tax expense has been accrued.

In January, Alpha’s tax accounting reflected a loss in the amount of 600 rubles. (paid travel expenses). Since this loss will affect the determination of the tax base in the following periods, an entry was made in accounting:

Debit 09 Credit 68 subaccount “Calculations for income tax”
– 120 rub. (RUB 600 x 20%) – a deferred tax asset is reflected from the tax loss.

The amount of income tax reflected in the declaration for January is zero. The balance of account 68 subaccount “Calculations for income tax” is equal to:
200,000 rub. – 120,000 rub. – 31,440 rub. – 120 rub. – 48,320 rub. – 120 rub. = 0.

The contingent income tax expense is reflected correctly. The reporting period is closed correctly.

Control check

To check whether you have correctly reflected income tax calculations in your accounting, use the formula:

If the result obtained coincides with the amount reflected on line 180 of sheet 02 of the income tax return, then you reflected the calculations in your accounting correctly.

If the organization does not have permanent and temporary differences, then the profit tax in the declaration must be equal to the amount of the conditional expense for it in accounting (clause 21 of PBU 18/02).

The relationship between accounting and tax accounting indicators that influence the formation of balance sheet and taxable profit is presented in detail in the table.

A cheat sheet that will help you understand the confusing rules of PBU 18/0 in no time

Expenses or income in accounting and tax accounting may be recognized in in different order. In this case, it is necessary to take into account the differences in order to link accounting and tax profits. For this you need PBU 18/02. The only person who has the right not to use it is non-profit organizations and small businesses.

Permanent and temporary differences

When the procedure for recognizing income or expenses in accounting and tax accounting differs, differences arise. PBU 18/02 divides them into two types - temporary and permanent. The diagram will help you figure out what type of difference the identified difference belongs to (see below. – Editor’s note).

How to determine the type of difference according to PBU 18/02

If income or expense is recognized in only one account, a permanent difference is created. In this case, the discrepancy between accounting and tax accounting will not be eliminated even over time. For example, a permanent difference will arise if expenses are recognized in accounting, but from the point of view of tax legislation they are not expenses. These include entertainment expenses and advertising expenses in excess of the limit. In accounting, the company recognizes them in full, but for income tax purposes it will not be possible to take into account expenses in excess of the standard. Then a permanent difference will arise, which increases the amount of tax profit.

Sometimes a permanent difference is formed, which, on the contrary, reduces profit in tax accounting. True, this does not happen very often. An example is a situation where a company receives income from the transfer of property as a share in the authorized capital of another organization. This income does not need to be recognized in tax accounting (subclause 2, clause 1, Article 277 of the Tax Code of the Russian Federation), but in accounting it is the other way around.

When, due to a permanent difference, the profit in tax accounting is greater than in accounting, a permanent tax liability (PNO) is formed. And if, on the contrary, the accounting profit is greater than the tax profit, a permanent tax asset is reflected - PNA. To calculate PNO or PNA, you need to multiply the constant difference by the income tax rate.

In accounting for PNO, it is reflected by an entry in the debit of account 99 of the sub-account “Fixed tax liabilities” and in the credit of account 68 of the sub-account “Calculations for income tax”. And in order to record the asset, the accountant makes a reverse entry to the debit of account 68 and the credit of account 99 of the “Permanent tax assets” subaccount.

EXAMPLE 1

Constant differences
When calculating income tax for 2014, the accountant discovered that the amount of entertainment expenses for the year amounted to 30,000 rubles. However, since labor costs for the year are equal to 700,000 rubles, only 28,000 rubles can be recognized in tax accounting. (RUB 700,000 x 4%). In this case, a permanent difference in the amount of 2000 rubles is formed. (30,000 - 28,000) and the corresponding PNO - 400 rubles. (RUB 2,000 x 20%). After all, expenses that exceed the standard will never be recognized in tax accounting and they increase the amount of income tax. The accountant took into account entertainment expenses and accrued PNO by posting:

DEBIT 26 CREDIT 60
– 30,000 rub. – entertainment expenses are taken into account;

CREDIT 68 subaccount “Calculations for income tax”
– 400 rub. – a permanent tax liability has been accrued.

Also in the reporting year, the company acquired a stake in the authorized capital of another organization in the amount of 10,000 rubles. As a contribution to the authorized capital, the company transferred goods with a book value of 7,000 rubles. The difference between the estimated and book value of the deposit in the amount of 3,000 rubles. (10,000 – 7,000) the accountant will include in other income. To do this, he will write:

DEBIT 76 CREDIT 91 subaccount “Other income”
– 3000 rub. – income from the transfer of goods as a contribution to the authorized capital of another organization is reflected.

However, income does not arise in tax accounting (subclause 2, clause 1, article 277 of the Tax Code of the Russian Federation). Therefore, a permanent tax asset is formed in the amount of 600 rubles. (3000 x 20%), which the accountant will reflect in accounting as follows:

– 600 rub. – a permanent tax asset has been accrued.

When an expense or income is recognized in tax accounting in one period, and in accounting in another, temporary differences arise. In this case, unlike permanent differences, the difference between accounting and tax accounting is eliminated over time. For example, a temporary difference may arise if a company calculates depreciation differently in accounting and tax accounting. A good example- depreciation bonus. This opportunity exists only in tax accounting, where a company can write off part of the cost of a fixed asset immediately. But such a mechanism is not provided for in accounting. Here the value of the property will be written off in the usual manner.

Temporary differences are divided into two types - deductible and taxable. When the difference causes tax profit to be greater than accounting profit, a deductible temporary difference arises. Then the accountant will generate a deferred tax asset (DTA), the value of which is equal to the temporary difference multiplied by the tax rate.

And if the resulting difference reduces profit in tax accounting and increases it in accounting, it is taxable and forms a deferred tax liability (DTL). IT is calculated by analogy: by multiplying the taxable difference by the tax rate.

To account for IT, the accountant uses account 09 “Deferred tax assets”, and liabilities – account 77 “Deferred tax liabilities”. The accrual of the asset is reflected by posting to the debit of account 09 and the credit of account 68 of the sub-account “Income Tax Calculations”, and the liabilities - to the debit of account 68 and the credit of account 77. In future reporting periods, income and expenses in accounting and tax accounting will begin to gradually converge, and deferred assets and liabilities will be repaid by reverse entries.

EXAMPLE 2

Taxable temporary differences
In November 2014, the company purchased the car. Its initial cost is 1,080,000 rubles. (excluding VAT). The accountant took vehicle to the second depreciation group and set a deadline beneficial use 36 months. IN accounting policy The tax company has the opportunity to use bonus depreciation and write off 10 percent of the original cost of the car at a time. In accounting, the amount of monthly depreciation will be 30,000 rubles. (RUB 1,080,000: 36 months).
But the tax calculation will be different. First, the accountant will determine the amount of bonus depreciation. It will be 108,000 rubles. (RUB 1,080,000 x 10%). The accountant will include this amount in expenses in full in December - in the period when the company begins to operate the fixed asset. The cost of the car, on which depreciation will be calculated in tax accounting, is equal to 972,000 rubles. (1,080,000 – 108,000), respectively, the monthly amount of deductions will be 27,000 rubles. (RUB 972,000: 36 months). Thus, in December, the amount of depreciation expenses in tax accounting is equal to 135,000 rubles. (27,000 + 108,000). And in accounting - 30,000 rubles. A taxable temporary difference will arise in the amount of RUB 105,000. (135,000 – 30,000) and IT – 21,000 rubles. (RUB 105,000 x 20%). In December, the accountant will make the following entries:

DEBIT 26 CREDIT 02
– 30,000 rub. – depreciation accrued for December;

DEBIT 68 subaccount “Calculations for income tax” CREDIT 77
– 21,000 rub. – deferred tax liability is reflected.

And then, from January next year, depreciation expense in accounting will be greater than in tax accounting by 3,000 rubles. (30,000 – 27,000). The temporary difference will be reduced monthly by this amount. And the accountant will repay IT for 600 rubles every month. (3000 rub. x 20%) by posting to the debit of account 77 “Deferred tax liabilities” and the credit of account 68 subaccount “Calculations for income tax”.

EXAMPLE 3

Deductible temporary differences
The company's balance sheet includes production equipment with an initial cost of 120,000 rubles. For accounting purposes, the useful life of the equipment is 24 months. And in tax accounting, the accountant set a longer period - 40 months. The company put the equipment into operation in November 2014, and began accruing depreciation in December. Its value in accounting will be 5,000 rubles. (RUB 120,000 / 24 months). And in tax accounting, the amount of monthly depreciation is 3,000 rubles. (RUB 120,000: 40 months).
Every month the accountant will record the deductible temporary difference - 2000 rubles. (5000 – 3000) and create a deferred tax asset by writing:

DEBIT 09 CREDIT 68 subaccount “Calculations for income tax”
– 400 rub. (RUB 2,000 x 20%) – a deferred tax asset is reflected.

After 24 months, when the cost of the equipment is fully expensed for accounting purposes and still depreciable for income tax purposes, the temporary difference will begin to decrease. And the accountant will repay the deferred tax asset monthly by posting:

DEBIT 68 subaccount “Calculations for income tax” CREDIT 09
– 600 rub. (RUB 3,000 x 20%) – the deferred tax asset is repaid.

The company shows tax liabilities and assets in its reporting (see table below. – Editor’s note). Deferred tax assets and liabilities are reflected in the balance sheet (lines, ), and their changes are reflected in the income statement. financial results(lines. And in the income statement for

The difference between PNO and PNA is recorded on line 2421 of the financial results statement. If the difference is negative, it must be indicated with a “–” sign.

Conditional income or expense and current income tax

Permanent and temporary differences are needed in order to link profits in accounting and tax accounting. For this purpose, PBU 18/02 introduces additional concepts– “conditional income tax expense (income)” and “current income tax”.

To calculate the conditional expense, you need to multiply the profit according to accounting data by the tax rate. And if the company received a loss in the reporting period, then the profit tax on its amount forms conditional income. To account for conditional expenses or income, use account 99):

TNP = +(–) U – PNA + PNA +(–) ONA +(–) ONO,
where TNP is the current income tax;
U is a conditional income tax expense or income.

If the company’s accounting records show a profit, the formula includes a conditional expense with a “+” sign; if a loss is received, then a conditional income with a “–” sign.

How do you know which sign to put in the formula for SHE and IT? The same rules will apply here as for filling out the lines of the financial results statement. If the difference between the debit and credit turnover on account 09 is positive, then IT is included in the formula with a “+” sign, and if it is negative, with a “–” sign. To determine the sign for the deferred tax liability, you need to subtract the debit turnover from the credit turnover of account 77. When the difference is positive, IT is included in the formula with a “–” sign, and a negative difference is shown with a “+” sign.

EXAMPLE 4

Current income tax
Let's use the data from examples 1–3. The following permanent differences arose in the company's accounting for the year:
– increasing tax profit by 2000 rubles. and the corresponding PNO - 400 rubles;
– reducing tax profit by 3,000 rubles, which formed PNA in the amount of 600 rubles.
And temporary ones were formed:
– taxable, reducing tax profit by 105,000 rubles. (IT – 21,000 rub.);
– deductible in the amount of 2000 rubles, which increases the income tax and forms IT – 400 rubles.
During the year, the accountant reflected them in accounting the following entries by accounts:

DEBIT 99 subaccount “Permanent tax liabilities”
CREDIT 68 subaccount “Calculations for income tax”
– 400 rub. – a permanent tax liability has been accrued;

DEBIT 68 subaccount “Calculations for income tax”
CREDIT 99 subaccount “Permanent tax assets”
– 600 rub. – a permanent tax asset has been accrued;

DEBIT 68 subaccount “Calculations for income tax” CREDIT 77
– 21,000 rub. – deferred tax liability is reflected;

DEBIT 09 CREDIT 68 subaccount “Calculations for income tax”
– 400 rub. – a deferred tax asset is reflected.

In 2014, according to accounting data, the company received a profit in the amount of 800,000 rubles. And because of the differences that arose, the tax profit amounted to a different amount - 696,000 rubles. (800,000 + 2000 – 3000 –105,000 + 2000). The amount of income tax is 139,200 rubles (696,000 rubles x 20%).
The conditional income tax expense is RUB 160,000. (RUB 800,000 x 20%). The accountant accrued it by posting to the debit of account 99 subaccount “Conditional income tax expense” and the credit of account 68 subaccount “Calculations for income tax.”
And then I calculated the current income tax using the algorithm from paragraph 21 of PBU 18/02. It amounted to 139,200 rubles. (160,000 + 400 – 600 – 21,000 + 400). The result obtained coincides with tax accounting data. And to find out whether there was an error in the entries, the accountant checked the balance in account 68 subaccount “Calculations for income tax”. It should be equal to the current income tax.

All organizations, regardless of their status, are recognized as taxpayers. The status of settlements with the budget is reflected in account 68 “Calculations for taxes and fees”. Analysis of records gives an idea of accrued and fulfilled obligations, the presence of credit or debit taxes.

Characteristics of account 68

Organizations and entrepreneurs based on their economic activity must transfer part of their funds to the budget. The same responsibilities apply to individuals.

Tax accrual for legal entities reflects account 68 in the accounting department. Payment transactions budget obligations also generates accounting account 68.

68 account – active or passive?

Account 68 in accounting can have both a debit and a credit balance, depending on the nature of the debt. In case of overpayment of tax liabilities, the balance becomes a debit. If there is debt, on the contrary, the amount that needs to be transferred to the budget is located on credit balances.

Analytical accounting for account 68 is carried out separately for each type of tax. The final result is summed up, while for some payments the balance can take on a debit value, for others - a credit value.

Thus, account 68 belongs to the group of active-passive accounts. The balance for these entries is expanded, that is, the debit balance is reflected in the asset balance, while the credit balance is included in the liability.

Account 68 in accounting

Tax liabilities based on the results of economic activity are calculated using account 68. Each type of tax that an organization must transfer has its own subaccount.

According to the methods of calculation they distinguish the following types taxes:

Property. They are paid for the ownership of any object - transport, land, property on the organization’s balance sheet. Taxes are calculated based on the value of the taxable base and do not depend on the results of the company’s activities.
Indirect taxes are included in the cost of goods or services provided (VAT, excise taxes, customs duties). The final payer is considered to be the direct consumer.
Taxes based on the results of economic activity. Calculated based on the profit received.

The credit of account 68 shows the accrued amounts that must be transferred to the budget. The data must coincide with the results of tax reporting - declarations, calculations. Debit 68 of account shows transactions to pay off debt or reduce the amount of tax liabilities.

Postings to account 68

Analytical accounting is carried out for all types of taxes. The correspondence of account 68 depends on the nature of the operation, as in some cases account 68 is characterized - active or passive. So, debit account. 68 is formed in the following cases:

When paying to the budget - Dt 68 - Kt 51.
If there is “input” VAT - Dt 68 - Kt 19 - deduct VAT for goods and services received.

For a loan, account 68 in accounting entries can generate the following:

Dt 99 - Kt 68 - calculation of income tax;
Dt 91 - Kt 68 - reflects VAT on sales for other (non-core) activities;
Dt 90 - Kt 68 - VAT is included in the cost of the goods;
Dt 70 - Kt 68 - personal income tax is charged during calculation wages, count 68 is used. 1.

When offsetting tax liabilities, the posting will look like this:

Dt 68 ― Kt 68, according to count. 68 subaccounts will correspond to the types of taxes that are involved in the transaction. Tax offset is carried out upon confirmation tax office within budgets of one type (federal, regional, local).

Example 1

Salary accrued in the amount of 45,000 rubles. Withheld and transferred to the personal income tax budget in the amount of 5850 rubles. To reflect personal income tax in transactions, account 68 1 is used:

Dt 26 - Kt 70 - 45,000 rubles - wages accrued;

Dt 70 - Kt 68 1 - 5850 rubles - personal income tax withheld;

Dt 68 1 - Kt 51 - 5850 rubles - personal income tax is transferred to the budget.

Example 2

Goods were purchased for the amount of 47,200 rubles, including VAT 18% 7,200 rubles. Products worth 88,500 rubles were manufactured for sale, including 18% VAT of 13,500 rubles. It is necessary to transfer tax in the amount of 6,300 rubles to the budget. VAT is reflected as 68 subaccounts 2.

Dt 26 - Kt 60 - 40,000 rubles - goods from the supplier have been received;

Dt 19 - Kt 60 - 7200 rubles - “input” VAT is reflected;

Dt 62 - Kt 90 - 88,500 rubles - sales of products to the buyer;

Dt 90 - Kt 26 - 75,000 rubles - reflects the cost of goods sold excluding VAT;

Dt 90 - Kt 68 2 - 13,500 rubles - VAT is charged when selling goods to customers;

Kt 68 2 - Dt 19 - 6300 rubles - the amount of VAT payable.

Analysis of account 68

The status of tax payments for an enterprise can be seen in more detail by analyzing the subaccounts to account 68. Each tax or fee corresponds to a separate subaccount, and calculations are also carried out separately from each other. Current list is fixed in the accounting policy of the entity,

This material, which continues the series of publications devoted to the new chart of accounts, analyzes account 68 “Calculations for taxes and fees” of the new chart of accounts. This commentary was prepared by Y.V. Sokolov, Doctor of Economics, Deputy. Chairman of the Interdepartmental Commission on Reforming Accounting and Reporting, member of the Methodological Council on Accounting under the Ministry of Finance of Russia, first President of the Institute of Professional Accountants of Russia, V.V. Patrov, professor of St. Petersburg state university and N.N. Karzaeva, Ph.D., deputy. Director of the audit service of Balt-Audit-Expert LLC.

Account 68 “Calculations for taxes and fees” is intended to summarize information about settlements with budgets for taxes and fees paid by an organization, and taxes with employees of this organization.
Account 68 “Calculations for taxes and fees” is credited for amounts due under tax returns(calculations) for contributions to budgets (in correspondence with account 99 “Profits and losses” - for the amount of income tax, with account 70 “Settlements with personnel for wages” - for the amount income tax etc.).
The debit of account 68 “Calculations for taxes and fees” reflects the amounts actually transferred to the budget, as well as the amounts of value added tax written off from account 19 “Value added tax on acquired assets.”
Analytical accounting for account 68 “Calculations for taxes and fees” is carried out by type of tax.

The credit of account 68 “Settlements with the budget for taxes and fees” reflects the amount of taxes due by the organization for payment to the budget. In this case, many accounts can be debited depending on the types of taxes and fees paid: organizations that are taxpayers by law debit the accounts:

on accounting for non-current and current assets(01, 04, 10, 41, etc.), when, in accordance with the law, tax amounts are included in the cost of assets or through intermediate accounts (08 “Investments in non-current assets”, 15 “Procurement and acquisition material assets") or directly to the debit of asset accounting accounts. Taxes of this kind include VAT for the construction of fixed assets using economic methods, customs duties and customs duties for the import of valuables, etc.;
for cost accounting - tax on vehicle owners, tax on users highways etc.;
90 “Sales” - VAT, excise taxes, export duties, etc. paid by sellers of valuables, for whom this sale is the subject of activity;
91.2 “Other expenses” - property tax, advertising tax, VAT on the sale of valuables when it is not the subject of the organization’s activities, etc.
99 “Profits and losses” - income tax, tax sanctions (fines, penalties) in favor of the budget and extra-budgetary funds.

Organizations that are tax agents for personal income tax, when this tax is withheld, accounts 70 “Settlements with personnel for wages”, 75.2 “Settlements for payment of income”, etc. are debited.

The balance of account 68 “Settlements with the budget for taxes and fees” is usually a credit balance and shows the organization’s debt to the budget. However, in some cases it can also be a debit (in case of overpayment of one or another tax, VAT not refunded to exporting organizations, etc.).

The explanations to account 68 “Settlements with the budget for taxes and fees” say that analytical accounting for this account is carried out “by type of taxes,” however, the accountant must keep in mind that we're talking about not only about “types of taxes,” but also, naturally, about types of fees.

In all cases, the amounts of turnover on the credit of account 68 are reflected in correspondence with the debited accounts. At the end of the month, by debit, the totals for the month and the balance at the beginning of the next month are read for certain debtors (creditors) and for the statement as a whole.

Turnovers on the credit of accounts for the month in the context of corresponding accounts are transferred to the journal order No. 8.

Synthetic accounting for account 68 “Calculations for taxes and fees” is carried out in the working balance sheet, where balances and turnover from turnover sheet according to analytical accounts. The results of the turnover sheet for analytical accounts are compared with the results of the corresponding synthetic account - they must be equal.

Account 68.04.2

After recording the turnover and balance for all subaccounts included in the turnover balance sheet, the final balance for account 68 is transferred to the General Ledger.

When drawing up a balance sheet, the debit balance of account 68 is reflected in its assets, and the credit balance is reflected in its liabilities.

Credit turnover on account 68 shows the accrual of the enterprise's debt to the budget for taxes, and debit turnover indicates the payment of taxes to the budget.

The credit balance at the end of the reporting period in account 68 “Calculations for taxes and fees” is maintained by type of tax. Thus, subaccount 68-2 was opened for account 68 at Invento LLC - “Personal Income Tax Payments”. At the enterprise, for each subaccount of account 68, accumulative statements are maintained, which indicate the balance at the beginning of the reporting period by debit or credit, account turnover with an indication of the corresponding accounts, sum up the debit and credit and display the balance.

In accordance with the Instructions for using the Chart of Accounts, payroll for employees of the organization is reflected accounting entry Debit account 20 – Credit account 70. Sub-accounts have been opened for account 68 by type of tax

The withheld amount of personal income tax is reflected in the debit of account 70 in correspondence with the credit of account 68 “Calculations for taxes and fees” on the last day of each month. Transfer of tax to the budget (posting to the debit of account 68, subaccount 2 “Personal Income Tax Calculations”, and credit of account 51) is made on the day the money is issued to the staff.

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Account 68.04.1 - Accounts with the budget

Account 68.04.1 "Settlements with the budget"

General information about the account:

Synonyms for account are: score 68.4.1, score 68-04-1, score 68/04/1, score 68 04 1, score 68@04@1

Account type: Active-passive

see also other accounts chart of accounts: entire chart of accounts

Account characteristics/description:

Subaccount 68.04.1 “Settlements with the budget” is intended to summarize information on settlements with the budget for income (profit) tax of organizations. This account does not reflect the details of the calculation of the amount of income tax made in accordance with PBU 18/02 “Accounting for income tax calculations”.

Organizations that do not apply the provisions of PBU 18/02 reflect the accrual of income tax amounts payable to the budget (or reduction of amounts due for payment to the budget) on this subaccount in correspondence with account 99.01 “Profits and losses”.

Organizations applying the provisions of PBU 18/02 reflect the accrual of current income tax amounts payable to the budget (or reduction of amounts due for payment to the budget) in this subaccount in correspondence with subaccount 68.04.2 “Calculation of income tax”.

Analytical accounting is carried out for budgets into which the tax is to be credited (sub-account “Budget Levels”). Subconto can take the following values:

- "Federal Budget"

— “Regional budget”,

- "Local budget".

Description of the parent account: Description of account 68.04 "Income tax"

Business operations:

"Entering opening balances: income tax"

Debit 000 "Sub account"Credit 68.04.1 "Calculations with the budget"

What document is used in:
- Entering initial balances in the "Enterprise" menu, type of operation: " Calculations for taxes and fees (accounts 68, 69)"

"Transfer of funds from the organization's current account to pay off debts to the budget for income tax"

Debit 68.04.1 "Calculations with the budget"Credit 51 "Current accounts"

What document is used in 1s:Accounting 2.0/1s:Accounting 3.0:
- Debiting from current account in the "Bank" menu, type of operation: " Tax transfer"

"Calculation of income tax for organizations applying PBU 18/02"

Debit 68.04.2 "Calculation of income tax"Credit 68.04.1 "Calculations with the budget"

What document is used in 1s:Accounting 2.0/1s:Accounting 3.0:
- Regular operation Calculation of income tax"

"Calculation of income tax for organizations that do not apply PBU 18/02"

Debit 99.01.1 "Profits and losses from activities with the main tax system"Credit 68.04.1 "Calculations with the budget"

What document is used in 1s:Accounting 2.0/1s:Accounting 3.0:
- Regular operation in the menu "Operations - Closing the month" type of operation: " Calculation of income tax"