During the desk audit, the Internal Revenue Service requested cards of accounting accounts that were not related to the fact being verified. how to refuse? Account card - purpose, sample, filling The tax office requests accounting cards

A request has been received from the tax office to provide documents regarding one of our organization's counterparties. Among the requested documents are accounting cards. Account cards do not relate to the activities of our organization's counterparty. Are we required to provide these cards upon request? I found a link on the Internet that during a desk audit, accounting cards cannot be requested. Can we really not provide these cards?

Inspectors can request from the organization any documents that directly relate to the activities of counterparties. At the same time, at the request of the Federal Tax Service, counterparties are required to submit only those documents (information) that directly relate to the activities of the organization being inspected.

Account cards do not relate to the activities of the counterparty. They are not documents (information) serving as the basis for the calculation and payment of taxes. Account cards are accounting registers, which, by virtue of Law No. 402-FZ, are intended to systematize and accumulate information contained in primary documents accepted for accounting. Therefore, the organization has the right not to provide them to inspectors. However, such a refusal may result in a fine of up to 10,000 rubles. This fine can be challenged in court: judges in these disputes support organizations.

Oleg the Good, Head of the Department of Profit Taxation of Organizations of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

What are the powers of inspectors during a tax audit?

Situation: when and how a counter tax audit is carried out

Counter tax audits are carried out in order to obtain the necessary documents or information about the organization (transactions concluded with it) from other persons who have such information. Having received this information, the inspection compares it with the data reflected in the documents of the inspected organization.

There is no direct concept of “counter tax audit” in the Tax Code of the Russian Federation. That is, it is not an independent type of audit and is carried out as one of the tax control measures:

when conducting an on-site (desk) audit of a taxpayer;
after the completion of the on-site (desk) audit during the period of consideration of the tax audit materials.

It should be noted that, at the request of tax inspectorates, counterparties are required to submit only those documents (information) that directly relate to the activities of the organization being inspected. Such documents may also include internal documents of the counterparty if they contain information about its relationship with the organization being audited. For example, orders to send the counterparty's employees to this organization or staffing schedules, from which it can be concluded that the counterparty has the personnel to fulfill obligations under contracts concluded with the organization being inspected. This conclusion is confirmed by letter of the Ministry of Finance of Russia dated October 9, 2012 No. 03-02-07/1-246.

The inspection does not have the right to demand documents (information) that are not related to the activities of the organization being inspected. For example, an organization is not obliged to inform the inspectorate about the activities of another organization that is its counterparty, but is not the subject of a tax audit. Or about suppliers of goods sold by the organization to the counterparty in respect of whom the audit is being carried out. In arbitration practice there are examples of court decisions confirming the legality of this approach. Courts refuse inspections to collect fines if the organization has not provided such information, and the inspection has brought it to justice under Article 129.1 of the Tax Code of the Russian Federation (see, for example, the determination of the Supreme Arbitration Court of the Russian Federation dated March 9, 2011 No. VAS-1965/11, FAS resolutions

submitted documents with deliberately false information.

In these cases, the counterparty will be fined on the basis of paragraph 2 of Article 126 of the Tax Code of the Russian Federation. The fine is 10,000 rubles.

In addition, for failure to comply (untimely fulfillment) of the requirement to submit documents at the request of the tax inspectorate, the court may impose administrative liability on officials of the organization (for example, its head) in the form of a fine in the amount of 300 to 500 rubles. (Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

Law of December 6, 2011 No. 402-FZ “On Accounting”

“Article 10. Accounting registers

1. Data contained in primary accounting documents are subject to timely registration and accumulation in accounting registers.”

It's no secret that the main motivation for staff in every company is decent remuneration for work. The responsibility of accounting staff falls on the importance of properly accounting for the remuneration of each employee of the enterprise. The following article will reveal the main aspects of such accounting, as well as the procedure for creating a special register - an account card.

Key Concepts

Let's consider the key concepts, the understanding of which is necessary when studying this article.

Personnel – the total number of full-time employees of the company.

Remuneration is the remuneration of company personnel for work performed. The amount of employees' wages is determined by their competence, qualifications, productivity, length of service, amount of work performed, degree of responsibility, complexity, tension and a number of other factors.

The totality of such remuneration includes the following components:

Set salary;
Incentive payments;
Awards.

Salaries are calculated in the following forms:

Time-based (its essence is that employees are paid based on the amount of time they work);
Piecework (the essence of this form is that employees are paid for the amount of work actually performed by them).

Accounting for payroll calculations

To collect information and record wages in the system of accounts, there is a separate account 70 “Settlements with personnel for wages”. It is active-passive, that is, the balance at the end of the period can be reflected both as a debit and as a credit. To calculate the balance of an active-liability account, you need to perform the following arithmetic operations:

Sum up the initial balance and turnover separately for debit and separately for credit;
Next, subtract the smaller part from the larger part;
The result obtained is to write down the final balance in the part where the amount as a result of the first action turned out to be greater.

Accounting for this account is carried out in the following order:

The debit records the process of paying employees, withholding taxes and other amounts, and depositing salaries;
The loan takes into account payroll and disability benefits.

Account analytics is performed specifically for each employee of the company.

Payment of wages is carried out both in cash and by non-cash methods. In the first method, employees receive money from the company’s cash desk. In this case, a payroll sheet is drawn up for all employees, and each employee receives a payslip (a complete list of all accrued and withheld amounts relating to his personal earnings). In addition, the cashier creates an expense cash order for the entire amount of funds issued for payment. If the employee is unable to receive the money within a three-day period, it is deposited and returned to the bank account. Therefore, now, more and more often, companies are using another method of payment - non-cash, in which employees receive money on plastic cards. With this method, the accountant only needs to send a payment order and lists of employees to the bank using a computer program.

The procedure for forming a card

For the convenience of carrying out accounting functions and preparing reports, accounting employees who keep records of wages compile a variety of analytical registers:

Back - balance sheet for the account;
Settlement - pay slips;
Journal - order and statement to it;
Account card;
Other registers.

Let's take a closer look at account card 70. This register is becoming increasingly popular among accounting employees; it allows you to track the following data:

Account balance 70 at the beginning and end of the period;
The date of each transaction;
The primary document drawn up at the time of the transaction;
Analytical data (structural unit, last name, first name, patronymic of the employee, etc.);
Total turnover for the period;
Account in correspondence;
Transaction amount.

Let's give an example of a card for account 70 “Settlements with personnel for wages” in the table below:

To make work easier, it is more convenient to create an account card in special accounting programs, for example, 1C: Accounting. In such programs, this register is generated automatically, and the accountant can quickly study the information he needs.

This register - card for account 70 “Settlements with personnel for wages” helps the accountant to avoid accounting errors, to track all the facts of economic activity produced in the context of remuneration of an individual employee.

Accounting registers are used to register, accumulate and systematize data obtained from primary documentation and are sources for reporting. This article will list the types of accounting registers and also describe the procedure for their approval.

Types of accounting registers

Accounting registers allow you to systematize and accumulate information coming from primary accounting documentation, which will subsequently be used for reflection in accounts and accounting records. Based on data from accounting registers, financial statements of the enterprise are compiled.

By entering data into the accounting registers, the accountant can simultaneously carry out primary registration and monitor the business activities of the enterprise by analyzing the results.

Accounting registers are divided into:

systematic - they keep records of accounts; example - the general ledger of an enterprise;
chronological, in which records are kept according to the calendar without any other special systematization, for example, a cash book, registration journals;
synchronistic - combining the features of maintaining registers inherent in the groups listed above; An example of this type of accounting register would be an order journal.

Accounting registers differ in the form of construction into:

one- or two-sided;
checkerboards - in them, as a rule, entries for debit accounts are made horizontally, and for credit accounts - vertically.

analytical - in such registers the indicators of a certain synthetic account are specified; they are used to monitor the condition and movement of material assets, settlements with counterparties, etc.;
synthetic - in them, entries are made on the basis of grouped homogeneous documents in monetary terms and in a generalized form; an example would be a general ledger;
complex - they combine the characteristics of the first two subtypes and are used mainly in the journal-order type of accounting.

By appearance, registers are divided into:

cards - forms that look like a lined table; cards can be account-accounting, multi-column and inventory, for example, a card for analytical accounting of materials;
books - printed and bound multi-page registers; pages in books, as a rule, are numbered, laced and signed by the chief accountant, for example, a book on accounting for fixed assets;
free sheets are a kind of scaled cards, for example, statements;
machinegrams are registers compiled/printed using computer technology.

Accounting registers: list

Information from the Ministry of Finance dated December 4, 2012 No. PZ-10/2012 states that unified forms of accounting registers are no longer mandatory for use, except for those established by authorized bodies. Now, when creating accounting registers at enterprises, it is only necessary to comply with the presence of mandatory details in them (clause 4 of article 10 of the law dated December 6, 2011 No. 402-FZ).

In addition, according to paragraph 5 of Art. 10 of Law No. 402-FZ, register forms provided by the chief accountant must be approved by the head of the organization. The list of used accounting and tax accounting registers must be given in the company's accounting policy.

At the same time, the forms of accounting registers of state-owned enterprises are established in accordance with the current budget laws. The list of such registers was approved by Order of the Ministry of Finance dated March 30, 2015 No. 52n.

In practice, quite often commercial enterprises, when developing their own registers, take as a basis the list and forms of registers intended for state-owned enterprises.

Here is an excerpt from this list in the form of registers often used in practice:

Inventory cards:

accounting of fixed assets;
group accounting of fixed assets;
etc.

Gazette:

negotiable;
current assets on non-financial assets;
accumulative based on the receipt (expense) of food products.

home;
accounting of animals / material assets / strict reporting forms, etc.

operations (according to the “Cash” account, with non-cash funds, settlements with accountable persons, suppliers and contractors, for wages, with debtors for income);
for other operations.

cards;
delivery of documents;
securities accounting;
deposited amounts;
(consolidated) receipts and disposals.

Cards:

polygraphic;
accounting of funds and settlements;
accounting for issued credits (loans);
accounting (quantitative and total) of material assets;
accounting for pending settlement documents.

inventory cards for OS accounting;
inventory.

Gazette:

discrepancies based on inventory results;
accounting for unidentified income.

Order on approval of accounting registers

Accounting registers - their list and forms must be approved by the relevant order. The forms of accounting registers are developed by the chief accountant, and the manager approves them.

Samples of maintaining tax registers can be found in the article “How to maintain tax registers (sample)?” .

Such an order will necessarily be requested for review by the inspector during a tax audit. Based on the registers listed there, the tax inspector will request printouts of the forms he is interested in.

After all, today almost all companies maintain registers in the form of machine diagrams.

And in accordance with paragraph 6 of Art. 10 of Law No. 402-FZ, registers must be drawn up either on paper or electronically and signed with a digital signature. Therefore, the registers will have to be printed or sent to the Federal Tax Service in the form of an electronic document signed with an electronic signature.

Often, the order approves register forms for each account: account card, balance sheet, account analysis. It is advisable to present the linkage of the formation of registers for accounting accounts in tabular form. You will need to indicate your full name in the table. responsible for maintaining the register.

A table listing registers can be displayed in an order like this:

Account name	Detail Options		Formation of accounting registers			FULL NAME. person responsible for maintaining the register
Account name	Synthetic accounting	Analytical accounting	Account Analysis	Account card for account credit	Account card	FULL NAME. person responsible for maintaining the register
Fixed Assets (Fixed Assets)		OS objects
Depreciation of fixed assets		OS objects
Profitable investments in material assets		Material assets - objects of investment
Intangible assets (IA)		Objects ON

A sample of how to fill it out can be found in our article “Procedure for maintaining and filling out a cash book - sample”

Results

The use of accounting registers is a prerequisite for every company. After all, reporting is compiled on their basis. And besides, they are needed to accumulate and systematize all important accounting information.

In commercial enterprises, forms of accounting registers are developed independently (often on the basis of already existing and frequently used once regulated forms) and approved by order of the manager. For state-owned enterprises, register forms are approved by the Ministry of Finance.

Almost every company has received a requirement from the Federal Tax Service regarding the need to submit documents for various reasons - inspections of the activities of the company or partners with whom it interacts. Typically, inspection requirements are standard: an enterprise or individual entrepreneur must submit documents according to the list to the inspector by a certain date. Let's consider what documentation must be submitted, and what request can be refused.

Legal aspects

Art. 31 of the Tax Code of the Russian Federation defines a set of forms that the Federal Tax Service has the right to request - these are documents that serve as the basis for calculating taxes and confirm their accuracy, as well as the timeliness of payments. The right to demand them from the enterprises subject to inspection is determined by Art. 93 of the Tax Code of the Russian Federation, and information about the work of the company being inspected may be requested from its partners or other persons (Article 93.1 of the Tax Code of the Russian Federation).

The Tax Code of the Russian Federation does not provide an exact list of documents required to be submitted; it only states that taxes are calculated on their basis (Clause 6, Article 23 of the Tax Code of the Russian Federation). The list of documents that inspectors have the right to request is open. However, this does not mean that the Federal Tax Service can refer to the need for any documents, and the company automatically has an obligation to submit them.

3) calculations of the tax base.

The accounting card is not included in this list, but often the Federal Tax Service requires it along with other accounting forms.

If the tax office requests accounting cards

It would seem that an enterprise is not obliged to submit accounting cards to the Federal Tax Service, but everything is not so simple. There are many governing documents regulating the presentation of accounting registers in various situations. For example, in the letter of the Ministry of Finance of the Russian Federation dated May 11, 2010 No. 03-02-07/1-228, it is noted that during an on-site inspection, the Federal Tax Service is authorized to check the accounting registers and NU, the maintenance of which is enshrined in the UP for tax purposes. The decision of the Central District AS of July 29, 2015 No. A35-1029/2014 notes that the Tax Code of the Russian Federation (Articles 21, 54, 93, 313) obliges companies to maintain accounting registers, and the Federal Tax Service has the right to check those of them that are maintained in the approved order and on the basis of the provisions of the UP. Failure to submit documents, the maintenance of which is not mandatory for NU purposes (and is not enshrined in the UP), does not entail tax liability.

Although account cards are not one of these forms, companies can provide them if they deem necessary. In practice, this happens more often, especially if the requirement clearly states which of them are necessary for verification. If a request is received with the wording “due to justifiable necessity,” companies often refuse to submit documents, citing precisely the lack of justification, since the Tax Code of the Russian Federation does not comment on such wording in any way. In this case, it is important not to ignore the request of the Federal Tax Service, but to send a written refusal, indicating, for example, the inconsistency of the request or the inconsistency of the information in the cards with the criteria required by the Tax Code.

Cards of accounting accounts by counterparty for the tax office

During a counter-inspection, the Federal Tax Service does not have the right to request account cards as confirmation of transactions with the inspected counterparty. The Ministry of Finance of the Russian Federation has clarified that only documents related to the activities of the counterparty can be requested. The cards contain information about the company, therefore, it has the right not to present them.

Example

During the counter check, the company is required to provide documents confirming the transactions:

contract;

acceptance certificate for the contract;

extract from the sales book;

accounting cards 62, 90.

The company, having prepared documents directly related to transactions with the counterparty, refused to provide the cards, citing in the accompanying note the unreasonableness of the requirement for their presentation, since they do not serve as the basis for the calculation and payment of taxes of the audited partner (clause 11 of article 21 of the Tax Code of the Russian Federation).

The Federal Tax Service assessed the company's actions as a refusal to provide data and fined it (Article 129.1 of the Tax Code of the Russian Federation). The company initiated a procedure for pre-trial settlement of the dispute, but the higher authority (UFTS) sided with the inspectorate.

The proceedings continued in court, ending with a decision in favor of the company. The court decided that account cards 62 and 90, requested by the Federal Tax Service, in the situation under consideration cannot be recognized as documents that the company is obliged to submit to the Federal Tax Service for checking the counterparty.

The court based its conclusions on the fact that account cards 62 and 90, being the company’s accounting documents:

do not relate to the activities of the counterparty;

are not related to the calculation and payment of taxes, i.e., not being primary documents or accounting registers, they do not confirm the NU data.

The information contained in the cards cannot be recognized as information required to be submitted to the Federal Tax Service for tax control of the partner, and since the account cards are not mandatory for NU purposes, the applicant company is not responsible for their failure to submit them. (Decision of the Administrative Court of the Republic of Buryatia dated 03/05/2013 No. A10-2526/2012).

An account card is one of the most popular reports in accounting; it allows you to quickly check where a particular amount came from in an account and from which accounts it came. The account card also shows the turnover for the period of the account and the current balance.

The report is not regulated, it does not have a strict form, but in many programs its printed form is also provided with footnotes with the signatures of responsible persons. Theoretically, this report can be used, for example, when an accountant closes a shift. He prints the card, signs on it, and if on the next shift some mistakes or incorrect entries are made (by a different accountant), he has the opportunity to prove he is right. If the company is large and the accounting department is divided into sections - bank, payroll, cash desk, etc., this can be very helpful.

Sample account card and filling

A sample account card is shown in the figure; as for filling it out, you can watch our accounting lesson about matzo and nesting dolls and quickly understand its algorithm. In principle, there is nothing complicated.

In 1C, an account card is convenient because it also allows you to track analytical accounting, by registers or subaccounts. An entrepreneur, for example, can see what quantity of goods and for what amount is in which warehouse. And you don’t need to buy any programs for management and trade accounting - a standard accounting configuration together with an accounting card will provide all the information. So knowledge of accounting helps an entrepreneur a lot.