PBU 18/02. How to work under the new rules from 2022

How to work according to the new rules of PBU 18/02 from 2022? In what ways can current income taxes be taken into account? What will change when switching to the balance sheet method? How to calculate temporary differences when comparing the book and tax values ​​of assets and liabilities, as well as for transactions that do not affect accounting profit, but affect future income taxes? In this article you will find all the answers.

The new edition of PBU 18/02 must be applied starting with reporting for 2020. That is, before it occurs, it is necessary to make changes to the accounting policy and decide on the rules for accounting for income tax calculations. In addition to Order of the Ministry of Finance dated November 19, 2002 No. 114n and IAS 12 “Income Taxes”, you can use the following explanations for your work:

• Information letter of the Ministry of Finance dated December 28, 2018 No. IS-accounting-13;
• recommendations of the NRBU “BMC” Foundation dated April 26, 2019 No. R-102/2019-KpR.

New names PNO and PNA

There are permanent differences. They arise if income or expenses form accounting profit, but are not taken into account when calculating income taxes, either now or in the future. Or vice versa: they are reflected only in tax accounting. Now, on the basis of permanent differences, we form permanent tax liabilities and permanent tax assets (PNO and PNA). Since the new year, they are called differently - permanent tax expenses and permanent tax revenues (PNR and PND).

Debit 99 Credit 68

• fixed tax expense is reflected;

Debit 68 Credit 99

• constant tax income is reflected.

The new names better reflect the essence of the indicators. For example, PNR reduces net profit, so it is reflected in the debit of account 99 “Profits and losses”. IPA increases profit, so it is reflected in the credit of account 99.

New-old concepts

Let's name the key concepts that are used in PBU 18/02:

• permanent differences (PD);
• temporary differences (TD);
• permanent tax liabilities (assets) (PNO and PNA);
• deferred tax assets (DTA);
• deferred tax liabilities (DTL).

It was decided that the abbreviations “PNO” and “PNA” do not fully correspond to the essence of the term. Instead, the following concepts will now be used:

• permanent tax expense (let's call it PNR) instead of PNO;
• permanent tax income (let's call it PND) instead of PNA.

Mention of previous abbreviations is completely excluded from the title of the section.
II PBU 18/02, it is now called “Permanent and temporary differences,” although the definitions of these terms and the procedure for calculating the corresponding values ​​remain the same. Thus, according to paragraph 7 of PBU 18/02 in the new edition, PNR (PND) must be understood as the amount of tax that leads to an increase (decrease) in income tax payments in the reporting period.

The organization recognizes PNR (PND) in the reporting period in which a permanent difference arises. PNR (PND) is equal to the value defined as the product of the permanent difference that arose in the reporting period and the profit tax rate established by the legislation of the Russian Federation on taxes and fees and in force on the reporting date.

Temporary differences

The Ministry of Finance approved a new procedure for calculating temporary differences - balance sheet. Temporary differences are calculated by comparing the value of an asset or liability, which does not coincide in accounting and tax accounting (clause 8 of PBU 18/02 as amended from 2022). This is the only way to calculate temporary differences in the new edition of PBU 18/02. From January 1, 2022, absolutely all organizations must apply it.

To calculate temporary differences, the accountant must prepare a table of assets and liabilities. It must be done on the reporting date, for example, December 31. Do not include assets and liabilities in the table by object; it is enough to reflect aggregated indicators. For example, the line “Fixed assets” will reflect the cost minus accrued depreciation for all fixed assets.

There may be provisions for reduction in value for raw materials, goods and finished products. The value of these assets can be shown collapsed, that is, minus reserves, you can open and show the value of assets and the value of reserves separately. The same approach applies to accounts receivable: you can immediately reduce accounts receivable by the amount of the reserve for doubtful debts; you can consider these two values ​​separately. This will not affect the overall result.

Next, we look at similar data on the value of the same group of assets and liabilities in the tax accounting system. And, in addition to the assets and liabilities already reflected, we add to the table indicators from tax accounting that are not in accounting. For example, a loss carried forward to the future, a reserve for the repair of fixed assets, which is formed only in tax accounting. Their book value will be zero.

Next, calculate the total time difference. Use this algorithm.

1. Calculate the differences for each row of the table. If the book value of assets is greater than the tax value, then a taxable temporary difference arises, otherwise it is deductible. Regarding obligations, the opposite is true. If the book value of the liability is greater than the tax value, then a deductible temporary difference arises, otherwise it is taxable.
2. Add up all deductible differences across assets and liabilities and separately all taxable differences. So, on the slide table we calculated the sum for each column.
3. Subtract the smaller difference from the larger difference. The result will be one difference - the one that was greater: either deductible or taxable.

There may be exceptions if an organization, for example, operates and pays income tax in several regions at different income tax rates. Then consider time differences related to different regions separately.

When applying the balance sheet method, temporary differences include “unrealized” permanent differences. These are the differences that will become permanent in the next reporting period. For example:

• excess costs in work in progress, finished goods in warehouse or shipped goods;
• excess interest on borrowed funds in unfinished construction;
• R&D expenses with a coefficient of 1.5 in unfinished developments.

For example, work in progress includes an expense that is recognized only in accounting and is not taken into account for tax purposes. When the finished product is sold, this expense forms a permanent difference. However, until it “reaches” account 90 “Sales” or 91 “Other income and expenses,” we consider it as temporary. These differences will accumulate in the composition of assets - goods, finished products in the warehouse, work in progress, etc.

A new approach to cases where temporary differences arise

Since 2022, PBU 18/02 has adjusted the list of cases in which temporary differences are formed. Let us say right away that previously these were separate lists of cases in which deductible and taxable temporary differences were formed.

As a result, some cases were corrected, while others were added or excluded. Now let's talk about everything in order.

Thus, the following cases of temporary differences have been edited in the list:

From 2022, new cases of temporary differences have also been introduced:

• revaluation of assets at market value for accounting purposes;
• recognition in accounting of impairment of financial investments for which their current market value, inventories and other assets are not determined;
• application of different rules for creating reserves for doubtful debts and other similar reserves for accounting and tax purposes;
• recognition of estimated liabilities in accounting;

In addition, from 2022 the following cases are excluded

• the presence of accounts payable for purchased goods (work, services) when using the cash method of determining income and expenses for tax purposes, and for accounting purposes - based on the assumption of temporary certainty of the facts of economic activity;
• recognition of revenue from the sale of products (goods, works, services) in the form of income from ordinary activities of the reporting period.

KEEP IN MIND

According to the Ministry of Finance, the list of cases of occurrence of temporary differences given in PBU 18/02 from 2022 is not exhaustive . They can also form in other cases (information message dated December 28, 2018 No. IS-accounting-13).

Composition of temporary differences

The Ministry of Finance has expanded the list of situations that result in temporary differences. In particular, they now directly include estimated liabilities, which are formed only in accounting, or reserves, which are only in tax accounting (clause 8 of PBU 18/02 as amended in 2022).

It makes a difference when an organization:

• revalues ​​assets;
• creates reserves according to rules that differ in accounting and tax accounting;
• recognizes estimated liabilities.

Please note the peculiarity of accounting for differences in the revaluation of non-current assets. If, as a result of revaluation, we reflect in accounting for the first time a depreciation of a fixed asset or an intangible asset, then we make entries in correspondence with account 91. And this amount gives us a permanent difference. When we compare the book value of a non-current asset after revaluation and its tax value, another difference appears. We must view it as temporary. That is, as a result of markdown, we will have two differences at once - both permanent and temporary.

The amount of the initial revaluation of fixed assets is charged to account 83 “Additional capital”. In this case, a permanent difference does not arise: there is no income either in accounting or tax accounting. A temporary difference will appear when comparing the book value of the overvalued object and the tax value.

The results of those operations that do not fall into account 99 are a new type of difference. Differences are formed according to them if these transactions do not form an accounting profit or loss, but are taken into account when taxing profits in another or other reporting periods. For example, these are transactions that are reflected in accounting in account 83 or 84 “Retained earnings (uncovered loss).”

Here are some other cases when the result of a transaction is not reflected in the profit of the current period:

• revaluation of fixed assets and intangible assets, if there was no depreciation before, or their depreciation in subsequent years if there is an revaluation (account 83);
• exchange differences that arise when translating the financial statements of a foreign subsidiary;
• correction of a significant error in accounting after approval of the financial statements (account 84);
• changes in accounting policies that entail retrospective recalculation (account 84).

As a result of such transactions, the carrying amount of assets and liabilities changes, and the adjustment is applied to account 83 or account 84. When comparing the carrying amount

There will be a temporary difference between such assets and liabilities and their tax value.

The procedure for applying PBU 18/02 in the event of permanent and temporary differences from January 1, 2022.

Differences in the procedure for recognizing income and expenses in accounting and tax accounting lead to differences that are taken into account according to PBU 18/02. Differences are divided into permanent and temporary. Depending on the impact they have on taxable profit (loss), permanent differences lead to the formation of permanent tax expenses (income), and temporary differences lead to deferred tax liabilities (assets).

1. When permanent differences arise, permanent tax expenses (income) and how they are reflected in accounting

Permanent differences arise if (clause 4 of PBU 18/02):

expenses are taken into account when determining the financial result in accounting, but will never be recognized for profit tax purposes. Such expenses include, for example, financial assistance paid to employees;

income is recognized in tax accounting, but will never be taken into account when determining the financial result in accounting. Such income includes, for example, a contribution to the company’s property received from a participant with a share in the authorized capital of less than 50%.

These expenses and income lead to the formation of constant tax expenses . They mean the amount of tax that increases tax payments for income tax in the reporting period (clause 7 of PBU 18/02);

income is taken into account when determining the financial result in accounting, but will never be recognized for profit tax purposes. Such income includes, for example, interest received from the budget for late refund of overpaid tax;

expenses are recognized in tax accounting, but will never be taken into account when determining the financial result in accounting. Such expenses include, for example, the cost of damaged material assets, compensated by the employee on a voluntary basis.

These incomes and expenses lead to the formation of permanent tax revenues . They mean the amount of income tax, which reduces tax payments for income tax in the reporting period (clause 7 of PBU 18/02).

In accounting, a constant tax expense is reflected by an entry in the debit of account 99 and the credit of account 68 (Instructions for using the Chart of Accounts).

An example of reflecting a constant tax expense in accounting

The organization paid the employee 10,000 rubles. as compensation for using a personal car for business purposes.

In accounting, the entire amount of compensation is recognized as an expense - 10,000 rubles, and for profit tax purposes - the maximum amount is 1,200 rubles.

In this case, a permanent difference of RUB 8,800 arises. (RUB 10,000 - RUB 1,200) and permanent tax expense in the amount of RUB 1,760. (RUB 8,800 x 20%).

In accounting, this amount of permanent tax expense is reflected in the debit of account 99 and the credit of account 68.

In accounting, permanent tax income is reflected by an entry in the debit of account 68 and the credit of account 99 (Instructions for using the Chart of Accounts).

An example of reflecting permanent tax income in accounting

The organization transferred the goods in payment for a share in the authorized capital of the LLC. The value of the deposit approved by the participants is 100,000 rubles, which does not exceed the data of an independent appraiser. The book value of the goods is 80,000 rubles.

There are no income or expenses for this transaction in tax accounting. The expense is also not reflected in accounting, but income arises in the amount of the excess of the monetary value of the deposit over the book value of the transferred goods.

There is a permanent difference in the amount of RUB 20,000 for the excess amount. (100,000 rubles - 80,000 rubles) and permanent tax income in the amount of 4,000 rubles. (RUB 20,000 x 20%).

In accounting, this amount of permanent tax income is reflected in the debit of account 68 and the credit of account 99.

2. When temporary differences arise, deferred tax assets (liabilities) and how they are reflected in accounting

Temporary differences arise if (clause 8, PBU 18/02):

income (expenses) are taken into account when determining the financial result in accounting in one reporting period, and for tax purposes, profits are recognized in another. Such expenses include, for example, the amount of the estimated liability recognized in accounting for payment of vacations to employees, if for profit tax purposes a reserve for future expenses for payment of vacations is not created;

the results of operations are not taken into account when determining the financial result in accounting, but are recognized in tax accounting in another or other reporting periods. For example, the amount of loss carried forward in tax accounting.

The amount of temporary differences is determined as of the reporting date as the difference between the book value of an asset (liability) and its value accepted for tax purposes.

Temporary differences are either deductible or taxable. Deductible temporary differences result in a deferred tax asset, and taxable temporary differences result in a deferred tax liability.

A deferred tax asset is a part of deferred income tax, which will reduce the tax payable to the budget in subsequent reporting periods (clause 14 of PBU 18/02).

If you are not sure that in subsequent reporting periods a profit will be made and the organization will be able to repay deductible temporary differences (for example, when production is unprofitable), then the deferred tax asset is not recognized.

In accounting, the deferred tax asset is reflected in the debit of account 09 and the credit of account 68 (Instructions for using the Chart of Accounts). A decrease (repayment) of a deferred tax asset is reflected by a reverse entry.

The write-off of a deferred tax asset is reflected in the debit of account 99 and the credit of account 09 upon disposal of an asset or liability for which the deferred tax asset was accrued (clause 17 of PBU 18/02). For example, when returning a defective fixed asset to a supplier, for which depreciation in accounting is accrued in a larger amount than in tax accounting, due to different methods of its calculation.

An example of reflecting and repaying a deferred tax asset in accounting

At the end of the reporting year, according to accounting and tax records, the organization received a loss in the amount of 100,000 rubles. She is confident of making a profit in the coming years. At the end of the next year, taxable profit amounted to 500,000 rubles, and the organization reduced it by the entire amount of the previously received loss.

In this case, a deductible temporary difference in the amount of RUB 100,000 arises in the reporting year. and a deferred tax asset in the amount of RUB 20,000. (RUB 100,000 x 20%). In accounting, the deferred tax asset is reflected in the debit of account 09 and the credit of account 68.

In the next year, when taxable profit decreases by the previously incurred loss, the repayment of the deferred tax asset is reflected. In accounting, this is reflected in the debit of account 68 and the credit of account 09.

Deferred tax liabilities are recognized when taxable temporary differences arise.

Deferred tax liability is a part of deferred income tax, which will increase the tax payable to the budget in subsequent reporting periods (clause 15 of PBU 18/02).

In accounting, the deferred tax liability is reflected in the debit of account 68 and the credit of account 77 (Instructions for using the Chart of Accounts). The decrease (settlement) of the deferred tax liability is reflected by a reverse entry.

The write-off of the deferred tax liability is reflected in the debit of account 77 and the credit of account 99 upon disposal of an asset or liability for which the deferred tax liability was accrued (clause 18 of PBU 18/02). For example, when returning a defective fixed asset to a supplier, for which depreciation in accounting is accrued in a smaller amount than in tax accounting, due to different methods of its calculation.

An example of reflecting and repaying a deferred tax liability in accounting

The organization acquired an asset and used the right to use bonus depreciation in tax accounting. Expenses recognized in the month following the month of acquisition of fixed assets amounted to:

in accounting - 7,500 rubles. (monthly depreciation amount);

tax accounting - 108,000 rubles. (depreciation bonus) and 5,250 rubles. (monthly depreciation amount).

The taxable temporary difference arises in the amount of RUB 105,750. (RUB 108,000 + RUB 5,250 - RUB 7,500), and the deferred tax liability is in the amount of RUB 21,150. (RUB 105,750 x 20%).

In accounting, the occurrence of a deferred tax liability is reflected by an entry in the debit of account 68 and the credit of account 77.

The resulting taxable temporary difference and deferred tax liability will be reduced (settled) as depreciation is calculated. For example, next month the taxable temporary difference and deferred tax liability will decrease by RUB 2,250. (7,500 rub. - 5,250 rub.) and 450 rub. (RUB 2,250 x 20%) respectively.

The amount of reduction (repayment) of the deferred tax liability in accounting is recorded in the debit of account 77 and the credit of account 68.

3. How to fill out individual indicators of the financial results statement when applying PBU 18/02

When filling out the financial results report, take into account, in particular, the following (clause 24 of PBU 18/02):

Income tax expense (income) is reflected as an item that reduces profit (loss) before tax. This figure is broken down into current and deferred tax;

Tax on transactions not included in accounting profit (loss) is reflected as an item that decreases (increases) the net profit (loss) of the period.

Postings with ONA and ONO

As a result of the calculations, we have only one temporary difference, on the basis of which we form deferred tax. To do this, we multiply the temporary difference by the income tax rate. If as a result of the calculation we have identified a deductible difference, then it should be reflected in the balance sheet, if taxable - IT.

Then we look at how much SHE or IT has changed compared to the previous reporting date. If IT has increased, additionally accrue it to the debit of account 09 “Deferred tax assets”, IT – to the credit of account 77 “Deferred tax liabilities”. If IT has decreased, make an entry with a credit to account 09, IT – with a debit to account 77.

If at the beginning of the year there is an IT, and at the end of the year we have a deductible difference, then we fully repay the IT and reflect the accrued IT. That is, we make two entries: one for debit 77, the second for credit 09. In the opposite situation, when at the beginning of the year there is IT, and at the end of the year we have calculated the taxable difference, we repay IT and accrue IT. In this case, we also make two entries: one for credit 09 and the second for debit 77.

The amounts of deferred taxes that were reflected in debit 09 or debit 77 are included in the income statement with a “+” sign. And the amounts of deferred taxes reflected on loan 09 or loan 77 are marked with a “–” sign.

Correspondence for accounts 09 and 77 depends on the method of generating the current income tax. Depending on the accounting option, we will make the usual entries with account 68 “Calculations for taxes and fees” or use account 99.

Current income tax

The new edition of PBU 18/02 offers a choice of two ways to formulate the current income tax in accounting. Fix it in your accounting policy.

Delay method. Form the current income tax in a separate sub-account to account 68. Its amount will consist of conditional expenses or income (UR and UD), PPR, PND, SHE, IT - in this case, we reflect all the indicators in the same way as we did before. Reflect deferred taxes on account 09 or 77 in correspondence with account 68. Conditional expenses, PNR and PND - on accounts 68 and 99:

Debit 99 Credit 68

• a contingent income tax expense is reflected;

Debit 99 Credit 68

• fixed tax expense is reflected;

Debit 68 Credit 99

• constant tax income is reflected;

Debit 09 Credit 68

• a deferred tax asset is reflected;

Debit 68 Credit 77

• deferred tax liability is reflected.

Balance method. Transfer the current income tax from the income tax return and reflect it by posting debit 99 and credit 68. Do not reflect conditional expenses or income, PNR, PND in the accounting accounts. Deferred taxes should be reflected in account 09 or 77 in correspondence with account 99. The accounting records will include:

Debit 99 Credit 68

• current income tax is reflected;

Debit 09 Credit 99

• a deferred tax asset is reflected;

Debit 99 Credit 77

• deferred tax liability is reflected.

Regardless of the calculation method, the amount of the current income tax will be the same. This can be seen from the formula on the next slide.

Who should not apply PBU 18/02

In our diagram, those who do not work with PBU 18/02 are framed in red. They may not worry about PBU 18/02 (clause 1):

• credit organizations;
• state (municipal) institutions.

And also those who do not pay income tax:

• organizations operating under special taxation regimes and with a tax on the gambling business;
• organizations that are not recognized as payers of income tax (or are exempt from it) according to the provisions of Chapter. 25 Tax Code of the Russian Federation.

Indeed, if an organization does not pay income tax, then it cannot work with PBU 18/02 for a simple reason: there is no income tax and other necessary indicators. In turn, the loss of the right to tax exemption may entail the need to return to work with PBU 18/02.

Net profit or loss

The new edition of PBU 18/02 provides an example of calculating net profit, which reflects the two considered methods. Regardless of the method, the amount of net profit will be the same.

With the balance sheet method, profit before tax is reduced by the amount of income tax expense - current income tax and deferred taxes reflected in account 99. It is these indicators that are transferred to the financial results report.

With the deferment method, account 99 reflects the indicators of UR (UD) and PNR, PND. Based on these figures, the accountant should arrive at the same current income tax figure.

Let's look at this with an example.

Profit in accounting amounted to 1000 thousand rubles. (UR = 200 thousand rubles), and in tax accounting – 500 thousand rubles.

Deductible temporary difference – 100 thousand rubles. (SHE = 20 thousand rubles).

Taxable temporary difference – 800 thousand rubles. (IT = 160 thousand rubles).

Option 1: deferment method

We will calculate all indicators, including PPR and PND, and based on these indicators we will generate the current income tax.

The permanent difference, according to accounting data, is equal to 200 thousand rubles. (PNR = 40 thousand rubles).

We calculate the current income tax using the formula:

TNP = UR + PNR + SHE – IT

TNP is equal to 100 thousand rubles. (200 thousand rubles + 40 thousand rubles + 20 thousand rubles – 160 thousand rubles).

Option 2: balance method

Take the current income tax amount from the return and calculate the deferred taxes. Based on these figures, calculate the PNR or PND and calculate the constant difference. To do this, you do not need to compare income and expenses in accounting and tax accounting.

We calculate the constant difference using the formula:

PNR = (TNP – SHE + IT) – UR + UD

PNR is equal to 40 thousand rubles. (100 thousand rubles – 20 thousand rubles + 160 thousand rubles – 200 thousand rubles).

The permanent difference is equal to 200 thousand rubles. (40 thousand rubles: 20%).

With the balance sheet method of reflecting the current tax, the indicators of UR or UD, PNR or PND are not reflected in accounting. They are not disclosed on the balance sheet or income statement. But these indicators are disclosed in the notes to the balance sheet. Based on these data, users of financial statements will be able to draw a conclusion about the impact of permanent differences on the amount of current income tax.

About organizations under special tax regimes

Special regimes (simplified taxation, imputation in 2022, agricultural tax) are voluntary and can be applied when certain requirements are met or for certain types of activities.

IMPORTANT! UTII is no longer valid and will not be applied from 2022. For details, see the material “Cancellation of UTII in 2022: latest news, changes from January 1, 2022” .

However, the conditions for applying a special regime, for example simplified ones, may at some point cease to be met, and the organization will lose the right to use it and will become obliged to work with PBU 18/02.

In addition, some special regimes are compatible with the regular taxation system. For example, an organization may conduct different types of activities that are subject to the usual income tax and are subject to a single tax on imputed income. Then, for activities subject to income tax, indicators will be generated according to PBU 18/02, but for other types of activities they will not be generated. In this case, it is important to keep records of income and expenses separately.

Income tax expense in accounting records

We disclose income tax expense or income on the income statement. This is a new measure and includes current income taxes and the change in deferred taxes for the period. If it reduces pre-tax profit, then it is an income tax expense (IPT). If the indicator has a positive value, it is called income tax income (IT).

One of the components of RNP or DNP is deferred income tax for the reporting period. But as part of deferred taxes, we should not reflect those that arise as a result of transactions that are not included in accounting profit.

In this regard, you will have to make two calculations of temporary differences. In the first calculation, include the carrying amount of assets and liabilities excluding transactions that do not affect profit before tax for the current period. And the second calculation will include only that part of the value of assets and liabilities that is associated with such transactions. That is, we separately highlight SHE and IT, which are accounted for in account 83 or account 84.

Temporary differences in PBU 18/02 from 2022

As before, the term “temporary differences” refers to income and expenses that form the financial result in one reporting year, and the base for IR in another. Now the results of operations that are not included in profit, but form the base for IR in other periods, are also included in the IR. For example, differences arising after the revaluation of fixed assets and intangible assets.

VR is calculated by the difference between the value of the asset/liability on the balance sheet and in tax accounting. Depending on the impact on taxable profit, temporary differences are divided into deductible (TVR) and taxable (TVR). Previously, these concepts were given in clauses 11 and 12 of the Regulations; in the new edition, they are assigned to clause 11, and clause 12 is abolished.

Filling out reports using examples

Let's look at an example of how to divide and report deferred tax that does and does not affect accounting profit or loss.

The fixed asset was accepted for accounting in December 2022. The initial cost is 12,000 thousand rubles, the useful life is 60 months.

For 12 months of 2022, depreciation in the amount of 2,400 thousand rubles was accrued in accounting. The residual value as of December 31, 2022 amounted to RUB 9,600 thousand.

In tax accounting, an expense was recognized in the form of a depreciation bonus - 360 thousand rubles. and for the year they accrued depreciation in the amount of 2328 thousand rubles. Residual value as of December 31, 2022 – 9312 thousand rubles.

As of December 31, 2022, the organization carried out a revaluation in accounting, as a result, the amount of the revaluation amounted to 960 thousand rubles. After revaluation, the initial cost of the fixed asset in accounting is equal to 13,200 thousand rubles, accrued depreciation is 2,640 thousand rubles.

Data for the facility as of December 31, 2022 are presented in the table below.

Let's assume that the organization calculates the current income tax based on the declaration. UR (UD), PNR, PND does not form. Deferred taxes are reflected in account 99:

Debit 99 subaccount “Deferred income tax” Credit 77

• RUB 57,600 (RUB 288 thousand × 20%) – ONO was formed;

Debit 83 subaccount “Additional valuation of fixed assets” Credit 77

• 192,000 rub. (960 thousand rubles × 20%) - ONO was formed.

In the statement of financial results, the organization will reflect IT in two amounts - 57.6 thousand rubles. and 192 thousand rubles. If the first amount, together with the current tax, will reduce profit before tax, then the second amount will reduce the total financial result.

In the balance sheet, the organization will reflect the total amount of IT at the end of the reporting period. At the same time, it will reduce the amount of revaluation by 192 thousand rubles. – the amount of IT arising in connection with the revaluation. Consequently, under the item “revaluation” the organization will reflect the balance in account 83.

In accounting for 2022, the company accrued depreciation in the amount of 2,640 thousand rubles, excluding revaluation - 2,400 thousand rubles. The residual value as of December 31, 2022 amounted to 7,920 thousand rubles, excluding revaluation - 7,200 thousand rubles.

In tax accounting for 2022, depreciation was accrued in the amount of 2,328 thousand rubles. The residual value as of December 31, 2022 amounted to RUB 6,984 thousand.

Data on the object as of December 31, 2022:

The organization reduced IT with postings:

Debit 77 Credit 99 subaccount “Deferred income tax”

• 14,400 rub. (RUB 288 thousand – RUB 216 thousand) – IT was reduced;

Debit 77 Credit 83 subaccount “Additional valuation of fixed assets”

• 48,000 rub. (960 thousand rubles – 720 thousand rubles) – IT has been reduced.

In the financial results report, the organization will reflect IT in two amounts - 14.4 thousand rubles. and 48 thousand rubles. This time, the change in IT will be with a “+” sign, since you are reducing the previously generated indicators.

In the balance sheet, the amount of IT at the end of the reporting period will decrease by 62.4 thousand rubles. (14.4 thousand rubles + 48 thousand rubles). At the same time, the amount of revaluation will increase by 48 thousand rubles. compared to the previous period. In the future, an increase in revaluation will occur annually by the same amount as a result of a decrease in the previously formed IT and in three years will reach a value of 960 thousand rubles. It was precisely this amount of revaluation that was initially reflected in accounting as a result of the revaluation of fixed assets.

Examples of calculating ONA and ONO on accounts 83 and 84

When correcting significant errors, a temporary difference can only arise if two conditions are met simultaneously: the error exists only in accounting and it was corrected through account 84.

For example, an organization incorrectly determined the useful life of a fixed asset in accounting and incorrectly calculated depreciation on it during the past year. Instead of 1000 thousand rubles. for the year, depreciation was accrued only for 600 thousand rubles.

The accountant corrected the error in accounting by posting:

Debit 84 Credit 02

• 400,000 rub. – additional depreciation accrued for the previous year.

There were no errors in tax accounting. Consequently, due to the correction of the error, a deductible difference will arise, on the basis of which the accountant will form IT:

Debit 09 Credit 84

• 80,000 rub. (400 thousand rubles × 20%) - ONA was formed.

In the future, the organization reduces IT by posting to the debit of account 99 and credit 09. This amount of IT will still go to account 84, but the accountant will not have to make a separate calculation for calculating temporary differences.

Apply the same principle when retrospectively recalculating due to changes in accounting policies. Temporary differences will arise if the recalculation concerns only accounting and affects account 84. For example, now organizations will reflect those deferred taxes that they must complete in connection with the new rules. Reflect them by counting 84.

Please note that if an organization has the right to choose the method of generating current tax, then for deferred taxes the accounting procedure does not provide any alternative. That is, in relation to revaluation, deferred taxes should be reflected in account 83, and when correcting errors or in case of retrospective recalculation - in account 84.

Application is required

are NOT used (Part 5, Article 6 of Law 402-FZ):

• organizations subject to audit, incl. SMP,
• LCD and housing cooperatives,
• credit consumer cooperatives,
• microfinance organizations,
• state organizations sectors,
• political parties,
• Bar Association,
• law offices,
• lawyer consulting,
• bar associations,
• notary chambers,
• NPOs are foreign agents.

The Ministry of Finance annually publishes on its website a List of mandatory audit cases.

The main thing is Accounting Policy.

Transition to registration according to the new rules

If property, plant and equipment or intangible assets were revalued, or if the organization recognized permanent differences in provisions and provisions before 2022, then do not recalculate anything in the previous period. To switch to accounting according to the new rules of PBU 18/02, adjust those ONA and ONO indicators that are listed in accounting. For this, at the beginning of 2022:

• compare the book value of assets and liabilities with their value in tax accounting;
• calculate deferred tax;
• compare ONO and ONA, which are registered as of January 1, 2022, with the calculated indicators. If they are equal, then no additional postings need to be made. If the calculated SHE and IT differ from what is reflected in the accounting, then on January 1, create deferred taxes in the required amount.

Examples of calculating deferred tax on an estimated liability, reserve for doubtful debts and reserve for repairs of fixed assets

Use the same principle if you carried out a markdown or revaluation of objects.

An example of calculating deferred tax when depreciating a fixed asset

As of January 1, 2022, the cost of the OS is:

• balance sheet – 5600 thousand rubles. (8000 thousand rubles – 2400 thousand rubles);
• tax – 7000 thousand rubles. (10,000 thousand rubles – 3,000 thousand rubles).

Therefore, as of January 1, 2022, the accountant will form the following in accounting:

Debit 09 Credit 84

• 280 thousand rubles. ((7000 thousand rubles – 5600 thousand rubles) × 20%) – ONA is formed for the fixed asset.

Examples of calculating deferred tax when revaluing fixed assets

As of January 1, 2022, the cost of the OS is:

• balance sheet – 8400 thousand rubles. (12,000 thousand rubles – 3,600 thousand rubles);
• tax – 7000 thousand rubles. (10,000 thousand rubles – 3,000 thousand rubles).

Therefore, as of January 1, 2022, the accountant forms IT in accounting:

Debit 83 Credit 77

• 280,000 rub. ((8,400 thousand rubles – 7,000 thousand rubles) × 20%) – an IT organization has been formed for the fixed assets object.

Transition to the balance sheet method of maintaining PBU 18/02 in 1C

Why is the balance method the best choice in 1C?

• there is no need to qualify the difference: PR or VR;
• the rule BU = NU + PR + VR does not apply;
• this is the only option that fully automatically generates deferred tax in accordance with PBU 18/02;
• accounting according to PBU 18/02 is as simple and concise as possible;
• other options require manual analysis of all operations and adjustments, which is labor-intensive and with a high probability of errors.

Learn in video lessons the procedure for switching to the balance method in 1C, if you previously selected balance with PR and BP or cost method in the settings.

• How to switch from the cost method to the balance sheet method in the middle of the year
• Transition to the balance sheet method PBU 18/02