Definition of permanent differences
Permanent differences arise in income and expenses (clause 4 of PBU 18/02):
- forming the accounting profit (loss) of the reporting period, but not taken into account when determining the tax base either in the reporting period or in subsequent periods;
- taken into account in the tax accounting of the reporting period, but not recognized for accounting purposes as income and expenses of both the reporting and subsequent periods;
- determined for the reporting period;
- are formed by income and expenses (accounts 90, 91);
- do not create differences in assets and liabilities ( there are no permanent differences in the balance sheet! )
Constant difference
– a value that explains the relationship between income tax expense and accounting profit (loss) (clause 25 of PBU 18/02).
Income not taken into account for tax purposes
Educational program • Simplified taxation system • Income under the simplified tax system When determining the object of taxation, the following are not taken into account: 1) income specified in Article 251 of this Code;
When determining the object of taxation, the income specified in Article 251 of the Tax Code of the Russian Federation is not taken into account; here are the most common of them:
- in the form of property, property rights that are received in the form of a pledge or deposit as security for obligations;
- in the form of property, property rights or non-property rights with a monetary value, which are received in the form of a contribution to the authorized capital of the organization ;
- in the form of property, property rights that were received within the limits of the contribution by a company participant when leaving a business company, or when distributing the property of a liquidated business company among its participants;
- in the form of property (including money) received by a commission agent, agent and (or) other attorney in connection with the fulfillment of obligations under a commission agreement, agency agreement or other similar agreement, as well as for reimbursement of expenses incurred by the commission agent, agent and (or) by another attorney for the principal, principal and (or) other principal, if such costs are not subject to inclusion in the expenses of the commission agent, agent and (or) other attorney in accordance with the terms of the concluded agreements. The specified income does not include commission, agency or other similar remuneration;
- in the form of funds or other property received under credit or loan agreements, as well as funds or other property received to repay such borrowings;
- in the form of property received by a Russian organization free of charge:
- from the organization, if the authorized capital of the receiving party consists of more than 50% of the contribution of the transferring organization;
- from the organization, if the authorized capital of the transferring party consists of more than 50% of the contribution of the receiving organization;
- from an individual, if the authorized capital of the receiving party consists of more than 50% of the contribution of this individual.
- In this case, the received property is not recognized as income for tax purposes only if, within one year from the date of its receipt, the specified property (except for cash) is not transferred to third parties;
- in the form of amounts of payables of the taxpayer for the payment of taxes and fees, penalties and fines to budgets of various levels, for the payment of contributions, penalties and fines to the budgets of state extra-budgetary funds, written off and (or) reduced otherwise in accordance with the legislation of the Russian Federation or by decision Government of the Russian Federation;
- in the form of capital investments in the form of inseparable improvements to the leased property made by the lessee, as well as capital investments in fixed assets provided under a free use agreement in the form of inseparable improvements made by the borrower organization;
- other income specified in Art. 251 Tax Code of the Russian Federation.
Income of an organization subject to corporate income tax at tax rates of 0%, 9% and 15%, in accordance with paragraphs 3 and 4 of Article 284 of the Tax Code of the Russian Federation, are not included in the object of taxation of the simplified tax system, but are subject to income tax in the manner established Ch. 25 Tax Code of the Russian Federation.
The income of an individual entrepreneur, subject to personal income tax at tax rates of 35% and 9%, provided for in paragraph 2, paragraph 4 and paragraph 5 of Article 224 of the Tax Code of the Russian Federation, is not included in the object of taxation of the simplified tax system, but is subject to income tax in the manner established by Chapter .23 Tax Code of the Russian Federation.
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- Income taken into account for taxation
- Income not taken into account for tax purposes
- Receipts that are not income and therefore not taken into account for tax purposes
- The procedure for recognizing income under the simplified tax system
- Peculiarities of income recognition when switching to the simplified tax system from the general taxation system
Letters and explanations
- Letter of the Ministry of Finance No. 03-11-09/393 dated December 10, 2009
The organization applies the simplified tax system with the object of taxation “income”. When calculating the tax paid in connection with the application of the simplified tax system, are amounts returned by budgetary organizations or specialized commercial organizations, previously paid as a deposit as security for an application, taken into account? - Letter of the Ministry of Finance No. 03-11-04/2/228 dated September 20, 2007
An organization applying the simplified tax system (the object of taxation is “income”) purchased a monitor that turned out to be defective. The seller returned money to the organization in the amount of the cost of the defective monitor. Are these funds taken into account as income for tax purposes? - Letter of the Ministry of Finance No. 03-11-04/2/231 dated 07.11.2006
On the accounting by an organization applying the simplified tax system as part of income when determining the object of taxation of funds: erroneously returned or transferred to it by a counterparty, erroneously credited by the bank to its current account, and about reflection of these transactions in the Book of Income and Expenses. - Letter of the Ministry of Finance No. 03-11-06/2/211 dated October 16, 2009
Does an organization applying the simplified tax system (the object of taxation is “income minus expenses”) have the right to take into account for the purposes of Ch. 26.2 of the Tax Code of the Russian Federation, as part of income, the amount of refund of overpaid corporate income tax and VAT that was paid by the organization before the transition to the simplified tax system? - Letter of the Ministry of Finance No. 03-11-06/2/192 dated December 22, 2010
In accordance with clause 6 of Art. 13 of the Law of the Russian Federation of 02/07/1992 N 2300-1 “On the Protection of Consumer Rights”, when the court satisfies the consumer’s demands established by law, the court recovers from the manufacturer (performer, seller, authorized organization or authorized individual entrepreneur,... - Letter of the Ministry of Finance No. 03-11-11/329 dated December 22, 2010
An individual entrepreneur applying the simplified tax system with the object of taxation “income” entered into a commission agreement with LLC-1, where LLC-1 is the principal and the entrepreneur is the commission agent. Under a commission agreement, the principal instructs the commission agent to buy and sell goods on his own behalf, but at the expense of the principal for a fee... - Letter of the Ministry of Finance N 03-11-11/1 dated January 14, 2011
What is the procedure for determining the amount of the income limit, exceeding which entails the loss of the taxpayer’s right to apply the simplified tax system in 2009? - Letter of the Ministry of Finance N 03-11-11/15 dated January 27, 2011
An individual entrepreneur (IP) applies the simplified tax system. The main activity of the individual entrepreneur is commission trading. Individual entrepreneurs enter into commission agreements with both legal entities and individual entrepreneurs, as well as with individuals. In accordance with commission agreements, the duties of the commission agent (IP) ... - Letter of the Ministry of Finance N 03-11-11/16 dated January 27, 2011
An individual entrepreneur (IP) applies the simplified tax system with the object of taxation “income” and plans to systematically issue short-term (for a period of no more than one year) interest-bearing loans to citizens (individuals) in cash. To ensure the repayment of issued loans, the individual entrepreneur plans... - Letter of the Ministry of Finance N 03-11-06/2/04 dated 01/19/2011
A non-profit educational private institution that uses the simplified tax system with the object “income reduced by the amount of expenses” carries out educational activities in accordance with state educational standards in accordance with the obtained license, for which it charges fees from students. Weight… - Letter of the Ministry of Finance N 03-11-06/2/107 dated 07/08/2011
The LLC applies the simplified tax system with the object of taxation “income minus expenses”. Until 2011, the LLC was engaged in servicing the common property of apartment buildings under an agreement with another management organization. Since January 2011, LLC began managing apartment buildings as a management organization… - Letter of the Ministry of Finance N 03-11-11/185 dated 07/15/2011
Are funds (payments) received from their members and homeowners who are not members of the partnership taken into account when calculating the tax base of HOAs that apply the simplified tax system to pay for utilities and house maintenance? - Letter of the Ministry of Finance N 03-03-06/4/77 dated 07/13/2011
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Reflection of permanent differences in accounting
Depending on the chosen method for determining the current income tax (TNP):
- based on BU data - posting for formation: PNR - Dt 99.02.3 Kt 68.04.2
- PND – Dt 68.04.2 Kt 99.02.3
.
The chosen method should be fixed in the accounting policy (clause 22 of PBU 18/02).
For the New Year's celebration, the organization ordered office decoration services and animator services for a corporate event from SMALL JOYS LLC.
On December 25, a work completion certificate was signed. The total cost of the event was 20,000 rubles. (without VAT).
For income tax purposes, expenses are not accepted.
In January, PNR was recognized in the amount of 2,000 rubles.
Document Receipt (act, invoice) type of transaction Services (act): Purchases – Receipt (acts, invoices).
Calculation of commissioning costs for December:
- PR = 20,000 rub.
PNR = 20,000 x 20% = 4,000 rubles.
Operations – Closing the month – Calculation of deferred tax according to PBU 18 – Income tax expense.
The explanations to the accounting (financial statements) indicate (clause b, clause 25 of PBU 18/02):
- conditional income tax expense (income) – amount;
- PNR (PND) – amount;
- applicable tax rates.
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