When to submit an annual report to the tax office. Annual balance sheet when audit is required. Who does not pass the balance

How long does it take to submit the balance sheet for 2017 to the IFTS? Who should take it? Are you required to submit a balance individual entrepreneurs? These questions are answered in this consultation.

Who must submit the balance for the past year

Those who have to keep accounting are obliged to draw up and submit financial statements. And these include all organizations. So, for example, companies on the STS, UTII and OSNO are obliged to keep accounting records. The taxation system in this case does not play a role (part 1 of article 6, part 2 of article 13 of the Law of December 6, 2011 No. 402-FZ).

At the same time, only individual entrepreneurs should not form financial statements under certain conditions. This follows from part 2 of Article 6 of the Law of December 6, 2011 No. 402-FZ. To be exempted from accounting, they must keep records of income or income and expenses and (or) other objects of taxation or physical indicators (for example, when applying UTII) in the manner prescribed by Russian tax legislation.

The composition of the financial statements for 2017

As part of the financial statements for 2017, the organization must submit the following forms:

• Balance sheet;
• Report on financial results;
• Statement of changes in equity;
• Cash flow statement;
• Explanations in tabular and textual forms.

Balance sheet due in 2018

By general rule, it is required to hand over the balance sheet no later than three months after the end of the reporting year. The reporting year in our case is 2017.

The reporting period for the annual financial statements (i.e. the reporting year) is the calendar year - from January 1 to December 31 inclusive. The exception is cases when the organization is registered, reorganized or liquidated in the middle of the year.

It turns out that you need to submit the balance sheet for 2017 no later than April 2, 2018 (this is Monday).

Read also Cash flow statement in 2017: form 4

New organizations

For companies established after September 30, 2017, the first reporting year - from the date of their registration to December 31, 2018 (part 3 of article 15 of Law No. 402-FZ). They must submit the balance sheet for the first time only at the end of 2018.

Example

LLC Zhdun was organized and registered with the IFTS as a new company on November 8, 2017. In this case, for the first time, the balance sheet for 2018 must be submitted to the company no later than April 1, 2019 inclusive (since March 31, 2019 is Sunday).

If the company was organized no later than September 30, 2017, then the first reporting period will begin from the date of registration and end on December 31, 2017 (part 3 of article 15 of Law No. 402-FZ).

Liquidated organizations

For liquidated organizations, the last reporting year is the period from January 1 to the date of making an entry on liquidation in the Unified State Register of Legal Entities (Article 17 of the Law of December 6, 2011 No. 402-FZ). Therefore, you need to submit reports within three months from this date. For example, an entry on the liquidation of an organization was entered into the Unified State Register of Legal Entities on October 27, 2017, prepare financial statements as of October 26, 2017, and the reporting period from January 1 to October 26, 2017.

Reorganized companies.

In case of reorganization, the last reporting year is from January 1 of the year in which the last of the emerging companies was registered until the date of such registration (part 1 of article 16 of Law No. 402-FZ). The exception is cases of merger, when the last reporting year is the period from January 1 to the date when an entry was made in the Unified State Register of Legal Entities on the termination of the merged company (part 2 of article 16 of Law No. 402-FZ).
The reorganized company must hand over the balance sheet no later than three months from the day that precedes the date of state registration of the last of the emerging companies or the date when an entry was made in the Unified State Register of Legal Entities on the termination of the activities of the affiliated organization (part 3 of article 16, part 2 of article 18 of the Law No. 402-FZ).

It is mandatory to submit only annual financial statements to the territorial statistics department and the tax office. Deadline - no later than three months after the end of the reporting year. The reporting forms were approved by order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n.

1 Machine-readable forms (relevant for all organizations and for those using simplified accounting methods) can be used, although this is not required.

2 Do not represent organizations that have the right to use simplified accounting methods (for example, small businesses) in the absence of data, without knowledge of which it is impossible to assess the financial position of the organization or the financial results of its activities (clause 6 of the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n , part 4 of article 6 of the Law of December 6, 2011 No. 402-FZ).

How, where to submit annual statements - balance sheet, statement of financial results 2018 - 2019

All companies, regardless of the taxation system, must submit to statistics (Rosstat) only for 2018 and in tax IFTS financial statements for 2018. And even those companies that are simplified (simplified taxation system).

For newly created, new organizations, according to the law 402-FZ "On accounting", in the event that the state registration of an economic entity, with the exception of a credit institution, is made after September 30, the first reporting year is, unless otherwise established by the economic entity, the period from the date of state registration to December 31 of the calendar year following the year of its state registration, inclusive.

Accounting statements will be accepted only via the Internet

Organizations and entrepreneurs who are required to keep accounting do not have to submit annual accounting (financial) statements to Rosstat. It will be necessary to submit financial statements only in tax authorities, and only via the Internet (via telecommunication channels through the operator of electronic document management). The corresponding amendments to the accounting law were introduced by Federal Law No. 444-FZ of 28.11.18.

Starting from the reporting for 2019, the obligatory copy of the annual financial statements will need to be submitted to the tax office only via the Internet (via telecommunication channels through the electronic document management operator). An exception is provided for small businesses: for 2019, this category of organizations and individual entrepreneurs will be able to report both in in electronic formatand on paper, but starting from the reporting for 2020 - only via the Internet.

Accounting reporting to Rosstat will be canceled from 2020

From 2020, organizations and entrepreneurs will not have to submit balances to Rosstat. The obligatory copy of the financial statements will need to be handed over only to the tax office at the location of the economic entity.

WHERE do you need to submit financial statements?

It is necessary to take it while in two addresses, places.

2 ... But the second copy of the financial statements - the balance sheet and the statement of financial results must be handed over to the tax office - the Federal Tax Service of the Russian Federation. This obligation arises according to. Where it is said in subparagraph 5 of paragraph 1 that the taxpayer is obliged to submit to the tax authority at the location of the organization annual accounting (financial) statements no later than three months after the end of the reporting year

Note: Except for cases when an organization, in accordance with Federal Law No. 402-FZ of December 6, 2011 "On Accounting", is not obliged to keep accounting records. These include, in particular, individual entrepreneurs - entrepreneurs.

When ACCOUNTING AUDIT is MANDATORY, who can audit

Mandatory auditing carried out if the organization is:

• joint stock company;
• a professional participant in the securities market or the organization's securities are admitted to organized trading;
• an insurance company;
• a non-state pension fund (or its management company);
• a credit institution.

For all other organizations (with the exception of government bodies, as well as state (municipal) institutions), an audit is mandatory if, for example:

• the organization provides (publishes) the consolidated accounting (financial) statements (except for the state off-budget fund);
• volume of proceeds from product sales (goods, works, services) for preceding the reporting year exceeds 400,000,000 rubles. (except for agricultural cooperatives and their unions, as well as state (municipal) unitary enterprises);
• balance sheet assets at the end of the previous reporting year exceeds 60,000,000 rubles. (except for agricultural cooperatives and their unions, as well as state (municipal) unitary enterprises);
• if such a duty is enshrined in other federal laws (for example, for securities issuers, the obligation to conduct an audit is established by paragraph 9 of Article 22 of the Law of April 22, 1996 No. 39-FZ, and for organizers of gambling, by part 12 of Article 6 of the Law of December 29, 2006 No. No. 244-FZ).

A complete list of cases when it is necessary to conduct a mandatory audit is given in part 1 of article 5 of the Law of December 30, 2008 No. No. 307-FZ.

The Ministry of Finance has published a list of cases of mandatory audit of accounting (financial) statements

Note: Information of the Ministry of Finance dated January 20, 2016 No. IS-audit-1

Mandatory audit of accounting-2018: who should pass

The new list includes 73 cases in which a statutory audit of accounting (financial) statements is carried out. In particular, joint-stock companies, state-owned companies, banks, insurers, clearing organizations, private pension funds, lottery operators, gambling organizers, developers, tour operators, etc. are required to pass an audit of accounting for the past year.

Only audit organizations are entitled to conduct a statutory audit

When choosing an audit organization (individual auditor):

• make sure she is a member of a self-regulatory organization of auditors. Otherwise, the audit organization (individual auditor) is not entitled to conduct an audit, provide audit-related services (part 2 of article 23 of the Law of December 30, 2008 No. 307-FZ);
• make sure of its independence (part 1 of article 8 of the Law of December 30, 2008 No. 307-FZ).

To make sure that the audit organization is a member of a self-regulatory organization, you can request documents from it that prove membership in one of them. The state register of self-regulatory organizations of auditors can be found on the official website of the Ministry of Finance of Russia www.minfin.ru

Submission of an audit report to Rosstat and the tax inspection

How to act for an organization that is not subject to statutory audit if Rosstat has requested an audit report from it

If, in accordance with the current legislation, the accounting (financial) statements are not subject to statutory auditthen the organization is not required to provide an explanation. BUT ... At the same time, if the territorial body of Rosstat nevertheless requested audit reportthen ignore this request... As stated by the authors of the letter dated 04.12.17 No. 04-4-04-4 / 136-mass media, in such a situation, the organization must provide the statistics with appropriate explanations (that it has no obligation to send an audit report).

If an organization is obliged to conduct an audit, then it must submit an auditor's report along with accounting statements to the territorial division of Rosstat. This must be done in accordance with part 2 of article 18 of the Law of December 6, 2011 No. 402-FZ:

• either simultaneously with the filing of financial statements;
• or separately, but no later than 10 business days from the day following the date of the auditor's report, and no later than December 31 of the year following the reporting year.

Note: if you do not submit the audit report to Rosstat (submit it with a delay), an administrative fine will be charged.

It is not required to submit an auditor's report to the tax inspectorate, since the auditor's report is not part of the financial statements required to be submitted to the inspectorate. Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated January 30, 2013 No. 03-02-07 / 1/1724 and the Federal Tax Service of Russia for Moscow dated March 31, 2014 No. 13-11 / 030545, dated January 20, 2014 No. 16-15 / 003855.

Can organizations that are required to conduct an audit prepare financial statements using simplified forms

Organizations subject to statutory audit, for example, these are joint stock companies (including small enterprises) and LLCs with the total assets of the balance sheet as of the end of the previous reporting year exceeding RUB 60 million. cannot draw up financial statements in simplified forms.

The reason is that the reporting of any joint-stock companies (both public and non-public) and LLC with a balance sheet total of more than 60 million rubles. is subject to mandatory audit. And those organizations that are required to conduct an audit are not entitled to use simplified forms of accounting and reporting. These requirements are enshrined in the Law of December 6, 2011 No. 402-FZ and paragraph 1 of part 1 of Article 5 of the Law of December 30, 2008 No. 307-FZ.

Deadline for submission of financial statements: balance sheet, statement of financial results?

The obligation to submit annual financial statements to the tax authorities is assigned to organizations by subparagraph 5 of paragraph 1 of the Tax Code of the Russian Federation. As a general rule, documents must be submitted no later than three months after the end of the reporting year. But tax code does not determine the method of presentation of accounting records (on paper or in electronic form) and does not oblige the Federal Tax Service of Russia to develop electronic formats for such reports. Nevertheless, the tax authorities have prepared the recommended formats for submitting accounting (financial) statements in electronic form. They were approved by order of the Federal Tax Service of Russia dated 03.20.17 No. ММВ-7-6 / 228 @.

You will need to hand over the Balance for 2016 for statistics only electronically

Large and medium-sized companies will be able to submit their balance sheet for 2015 to Rosstat only via the Internet. This follows from the bill that the department has submitted for general consideration (regulation.gov.ru). The amendments are likely to be accepted.

According to the plans of Rosstat, the balance sheet and the auditor's report for 2015 (if needed) organizations with revenues of more than 800 million per year and with a staff of 100 or more will be required to submit electronically.

Small companies with revenues from 150 to 800 million rubles and a staff of 15 to 100 people will switch to the electronic balance sheet starting from the reporting for 2016.

Micro-enterprises: 24: employing less than 15 people and whose annual revenue does not exceed 150 million rubles, and will then be able to submit balance sheets to Rosstat on paper.

The article will help you find out who is required to submit statistical reporting in Rosstat to the statistics website. Procedure and terms of submission of statistical reporting. What methods can be used to submit a statistical form.

In what composition should the financial statements be submitted to the Rosstat and tax departments?

Balance sheet, statement of financial results and all annexes thereto. It is necessary to submit the forms to the branch of Rosstat - statistics where the organization is registered. Term - no later than three months after the end of the reporting year, as well as to the tax office. That is, for 2018 - until March 31, 2019 inclusive.

Information disclosure service: financial statements, balance sheets and all other forms for free.

The article will help to draw up a balance sheet, the balances and turnovers are considered in detail, for which accounts are the Balance Sheet and the Statement of Financial Results for Small Businesses (Form KND 0710098). Download the forms of the balance sheet and the statement of financial results. Simplified accounting for small businesses. Download Taxpayer program version 4.45.2

Internet reporting. Contour.extern

FTS, PFR, FSS, Rosstat, RAR, RPN. The service does not require installation and updating - the reporting forms are always up-to-date, and the built-in check will ensure the delivery of the report the first time. Send reports to the Federal Tax Service directly from 1C!

To submit the accounting report for 2016, you need to use the new form for transferring information about the company's balance sheet. This article publishes how to correctly fill out this form line by line, as well as a specific example of an already fully completed document

Accounting structure for 2016

Accounting reporting documentation for 2016 is transferred by companies to two services at their location at once:

statistical;

tax.

For the current 2016, the following accounting reports are submitted:

balance sheet;

income statement;

annexes to the two named reports (depending on the situation, these may be reports concerning changes in capital, financial flows, targeted use of funds).

The legislation also provides that explanations can be added to accounting, which are issued in the form of texts or tables. But the auditor's report must be attached to mandatory... It is it that contains confirmation of the accuracy of all accounting documents. But this is done when the company is subject to audit - FZ, law No. 402, article 13, paragraph 10.

Non-profit companies also submit accounting records, the structure of which is as follows:

• targeted use of funds;

  attachments to mandatory reports.

There is no need to submit such accounting reports for individual entrepreneurs. For small businesses, it is provided for the delivery of accounting in a simplified version. Here are its main nuances:

The balance sheet immediately includes reporting data on financial performance, but without detailing.

The attachments contain only the information that is needed when assessing the financial position of this company or to assess its financial performance.

In the absence of information for the registration of the named applications, only the mandatory forms are filled in - a statement of balance and financial results. These rules are confirmed by the following official documents:

order No. 66n (clause 6);

letter No. 03-02-07 / 1-80 of the Ministry of Finance of our state;

information No. PZ-3/2010 of the Ministry of Finance (paragraph 17).

What is the due date for the current 2016 balance sheet?

Accounting records for the annual period are submitted by firms to the local tax service within 3 months from the end of the reporting period, that is, the year - Tax Code, article 23 (paragraph 1, subparagraph 5). This report is submitted to the statistical service within the same timeframe - Federal Law, Law No. 402, Article 18 (paragraph 2).

The reporting document with information about the balance sheet of the company for 2016 is transferred to the relevant branches of local services by March 31 of the next year (in our case, 2017). Interim accounting, which is drawn up in the company for the convenience of bookkeeping, does not need to be transferred to the tax and statistical services.

Blank report forms (relevant for 2016-2017)

Download blank forms to fill out the balance sheet:

Features of the simplified form of financial statements for the current 2016

Simplified accounting (financial) statements include the Balance Sheet, the Statement of Financial Results and the Statement of Intended Use of Funds. The following key dates are used for the 2016 report:

In a simplified balance sheet form, two mandatory parts are filled in:

asset - non-current and circulating values;

liabilities - the amount of their capital, debt finance, accounts payable.

The final results for these sections are recorded in C1600 and C1700, while their digital values \u200b\u200bmust be equal to each other. The rest of the lines also have their own encoding, which is entered in an additional column (it is entered into the report independently). Such coding is affixed according to a digital indicator, which has the largest specific weight in the composition of the enlarged indicator - order No. 66n (paragraph 5).

The consolidated items of the balance sheet under the simplified taxation system for 2016 include:

Features of the general form of the balance sheet for 2016

Features of the general form of the balance sheet are given in order No. 66n, namely in Appendix No. 1 to it. Small businesses can also use this form, although a simplified version of this report has been developed for them.

The balance sheet for this form also contains several columns in which indicators should be reflected for the following dates (for 2016):

Let us now consider all the nuances for each column separately.

No. 1 - the number of the explanation to the balance sheet is affixed (if there is an explanatory note),

No. 3 - additionally added column for line-by-line encoding.

Like the simplified form, the common has two main parts:

Asset - reflects the size of all assets, both current and non-current.

Liability - reflects the amount of its own capital + borrowed funds + accounts payable.

We paint the balance sheet by sections:

Section # 1 - non-current assets.

Intangible assets. In S1110, the residual value of intangible assets is prescribed (in accordance with order No. 153n of the Ministry of Finance of our state, namely, with paragraph No. 3 of PBU 14/2007).

Objects of intangible assets include those that meet the following criteria:

the ability to bring benefits in economic terms;

the possibility of identification (separation / separation) from other assets;

intended for use over a long period of time (over 12 months);

reliable determination of the initial cost of the object (in fact);

there is no material form available.

Example: if the named conditions coincide, then the object is classified as an intangible asset - these are works of science, literature, art, various inventions, secret developments, trademarks, etc. In addition, they can include the business reputation that may appear when buying a company as a property complex (although this can only be a part of it).

Experts recommend paying attention to the following nuance: the costs of intangible assets cannot be attributed to the organization of the company itself (legal entity), the quality of the company's personnel - intellectual and business, qualifications and attitude to work - PBU 14/2007, paragraph 4.

С1120 - results of research and development, which are recorded on account "04" (intangible assets).

С1130 - С1140 - indicators of prospecting assets, both tangible and intangible (for companies that are users of the subsoil, they reflect in these lines the costs used for the development of natural resources - PBU 24/2011, in accordance with order No. 125n of the Ministry of Finance of our state) ...

С1150 - means of the basic type. This line contains the indicator of the residual value of the main type of funds for depreciable objects, for a non-depreciable object - the indicator of the initial cost. Those assets that are classified as funds of the main type must necessarily comply with RAS 6/01 (paragraph 4), by order No. 26n of the Ministry of Finance. The named objects are necessarily owned by the company or in the right of operational management or in the management of the economy. The main type of funds also includes the property that the company receives on the basis of a lease agreement with subsequent registration on the balance sheet of the recipient of this lease. Those objects that fall under the mandatory registration accounting on the basis of ownership rights also belong to the funds of the main type (as soon as they are recorded on the company's balance sheet).

It is worth paying attention to the fact that in this section there is no reflection of expenses for the construction of real estate - the line "Construction in progress". These costs are included in this line С1150 - PBU 4/99 (paragraph 20), in accordance with order No. 43n of the Ministry of Finance. Although you can add an additional line to decipher the costs of construction in progress.

С1160 - information about profitable investments in material value. These, first of all, include the residual value of property that is leased (that is, leasing), with subsequent accounting on account "03". In the event that this property was used in connection with other production needs, and after that it will be leased, then it is reflected on a separate subaccount of account "01" - the composition of the basic type of funds. But the transfer of the value of funds of the main type into profitable investments and vice versa is not made - letter No. ГВ-6-21 / 418 @ FTS (dated 05.19.05).

С1170 - financial investments of a long-term nature (for a period of more than 12 months), short-term ones are reflected in С1240 - this is section No. 2, line "Current assets". Long-term investments include investments in subsidiaries. Financial investments are taken into account in the amount that was spent to acquire them. At the same time, the value of their shares, which were purchased from the company's shareholders for their subsequent resale or cancellation (С1320) + interest-free loans that are issued to the company's workers, should not be attributed to financial investments (С1190 - long-term type, С1230 - short-term type) - PBU 19 / 02 (clause 3), in accordance with order No. 126n of the Ministry of Finance (dated 10.12.02).

С1180 - deferred tax assets must be contributed by taxpayers of income tax (for the simplified tax system - "-").

С1190 - indicators for other non-current assets, if they have not yet been entered in other lines of Section No. 1.

Section # 2 - current assets.

С1210 is a digital indicator of the cost of inventories of a material nature, its decoding is required in the case when these indicators are entered in С1210 (that is, they are significant). To decrypt, add the following lines:

materials / raw materials;

work in progress costs;

ready-made products, as well as goods for subsequent resale;

shipped goods.

С1220 is a digital indicator of value added tax, which is charged on the acquired values. For those who work on the "simplified" system, filling in this line must be agreed with accounting policies companies, namely with the amount of "input" VAT (reflected on account "19"), while such companies cannot be independent payers of VAT - Tax Code, article No. 346.11 (paragraph 2).

С1230 - short-term accounts receivable are registered, which require repayment within one year.

С1240 - financial investments, except cash equivalents (loans provided to the company for a period of less than 12 months). When determining the current market value of investments, it is necessary to use all available information, including information from foreign trade organizers - letter No. 07-02-18 / 01 of the Ministry of Finance (dated January 29, 2009). If such a determination of the market value for an object already assessed earlier cannot be possible, then a value indicator is recorded based on the last assessment result.

On the line “Cash and investments”, the numerical indicators of the value of cash equivalents (the balance of the subaccount of account “58”) + account balances (accounts “50”, “51”, “52”, “55” and “57”) are summed up. More details about cash equivalents can be found in the Regulation - PBU 23/2011, which is approved by order No. 11n of the Ministry of Finance of our state (dated 02.02.11). For example, these are demand deposits that are opened with credit institutions.

С1260 - other assets of current type that were not included in other lines of this section No. 2.

Section # 3 - capital and reserves.

С1310 - indicator of the size of the authorized capital:

share capital;

statutory fund;

comradely contributions.

The numerical indicator for this line must coincide with the indicator recorded in the constituent documents of the company.

С1320 - own shares or shares of the founders, previously purchased from the shareholders of the company, but not for sale (those that will subsequently be resold are included in С1260). They must be canceled, resulting in a decrease in the authorized capital. Therefore, this indicator is written in brackets, since it has a negative value.

С1340 - the revaluation of non-current assets is shown. This is the revaluation of objects that relate to fixed assets + intangible assets (account "83" - additional capital).

С1350 is a digital indicator of the amount of an additional indicator (it is taken without the revaluation amount from С1340).

С1360 - indicator of the reserve fund balance. Reserves include:

those that are formed at the request of the legislative system of our state;

those created according to the constituent documents.

Decoding is not needed only if the listed indicators do not have a significant impact.

С1370 - shows the company's accumulated profit for all years, which has not been distributed, and an uncovered loss with a negative indicator is also added here.

The components of these indicators can be described in additionally added lines (this will be the decoding of financial performance - profit / loss).

Section # 4 - long-term liabilities.

С1410 - long-term borrowed funds (that is, the maturity is more than one year).

С1420 - income tax payers record information about deferred tax liabilities (those who work under the simplified tax system put "-").

С1430 - estimated liabilities are recorded when the company recognizes them in accounting - PBU 8/2010 (in accordance with order No. 167n of the Ministry of Finance). This does not apply to small businesses.

С1450 - other obligations of a long-term nature that were not included in this section №4.

Section # 5 - short-term liabilities.

С1510 - debt on borrowed funds of a short-term nature (that is, those that were taken for a period of up to one year). This value should be reflected taking into account the interest that must be paid at the end of the reporting period.

С1520 is a digital indicator of the total amount of debt on a short-term loan.

С1530 - information on income of future reporting periods. But this should be provided for by the provisions of accounting. Let's take an example: a company receives certain sums of money from the budget or monetary amounts of targeted financing. Such finances are accounted for as deferred income. These are accounts "98" and "86" - PBU 13/200 (paragraphs 9 and 20), in accordance with order No. 92n of the Ministry of Finance of our state.

С1540 - estimated liabilities of a short-term nature (similar to С1430), that is, filling occurs only when such obligations are officially recognized in the accounting of the company itself.

С1550 - other liabilities of a short-term nature that have not yet been included in other lines of section No. 5.

Info table: Rollup of balance sheet lines (general form)

If all the data is entered correctly, the digital indicators of the following lines will be equal: С1600 \u003d С1700. If the result does not match, then there is an error in the balance sheet.

An example of filling out a balance sheet form for the USN for 2016 (with a sample)

The company "Nadezhda" is registered as a limited liability company in the current 2016. At the same time, it works according to the "simplified form" We know the following data that will be required to complete the balance sheet:

An employee of the accounting department of Nadezhda LLC filled out the balance sheet for 2016 in two forms - general and simplified.

The following key points will be common in the filling:

full company name;

type of main activity;

organizational and legal form;

type of ownership;

a unit of measurement that is not involved in the calculations has been crossed out (in our case, all indicators are measured in thousands of rubles);

the location of the company (its exact address);

coding system.

Dashes are put down in both forms in the last two columns, since the company "Nadezhda" passed the registration procedure in the current 2016 year. Therefore, it is imperative to fill in only column No. 4, because the company is a newly created company. Here information is recorded as of December 31 of the reporting annual period (in our case, this is 2016).

Additionally, you should add column No. 3, in which the line-by-line encoding is written.

С1110 - assets of intangible type: Dt of account "04" minus CT of account "05" \u003d 100 thousand rubles - 3 thousand 340 rubles \u003d 96 thousand 660 rubles (but since all digital indicators must be in the form of an integer, then the figure “ 97 ").

С1150 - funds of the main type: Dt account "01" minus CT account "02" \u003d 600 thousand rubles - 20 thousand 40 rubles \u003d 579 thousand 960 rubles (the number "580" is entered in the report).

С1170 - financial investments: Dt account "58" \u003d 150 thousand rubles (such an investment will be of a long-term type).

С1100 - summary total: С1110 + С1150 + С1170 \u003d 97 thousand rubles + 580 thousand rubles + 150 thousand rubles \u003d 827 thousand rubles.

Entering data on assets of a negotiable type:

С1210 - reserves: Dt account "10" + Dt account "43" \u003d 17 thousand rubles + 90 thousand rubles \u003d 107 thousand rubles.

С1220 - VAT on purchased values: Dt account "19" \u003d 6 thousand rubles.

С1250 - cash and equivalents: Dt account "50" + Dt account "51" \u003d 15 thousand rubles + 250 thousand rubles \u003d 265 thousand rubles.

С1200 - summary total: С1210 + С1220 + С1250 \u003d 107 thousand rubles + 6 thousand rubles + 265 thousand rubles \u003d 378 thousand rubles.

С1600 - total: С1100 + С1200 \u003d 827 thousand rubles + 378 thousand rubles \u003d 1205 thousand rubles.

All other lines in column 4 have “-”.

Now the sequence of filling the liability in the balance sheet.

С1310 - authorized capital: Кт account "80" \u003d 50 thousand rubles.

С1360 - reserve capital: Кт account "82" \u003d 10 thousand rubles.

С1370 - retained earnings and uncovered loss: Кт account "84" \u003d 150 thousand rubles (since the indicator is with a positive sign, it is not taken into brackets).

С1300 - summary total: С1310 + С1360 + С1370 \u003d 50 + 10 + 150 \u003d 210 thousand rubles.

С1520 - accounts payable of short-term type: CT account "60" + CT account "62" + CT account "70" \u003d 150 + 506 + 89 + 250 \u003d 995 thousand rubles.

С1500 duplicates indicator С1520 (this is due to the fact that other lines of this section No. 5 remain blank).

С1700 - summary total: С1300 + С1500 \u003d 210 + 995 \u003d 1205 thousand rubles.

The remaining lines of the passive are "-" as there is no corresponding information available.

The results of С1600 and С1700 are equal, it is 1205 thousand rubles. Since the balance in the report has converged, it means that the data was entered without errors.

Column number 2 was added by the accounting employee on his own to enter line-by-line coding into it. And in column No. 3 there are digital indicators.

С1150 - the cost of basic funds \u003d 580 thousand rubles.

С1170 - financial investments and intangible assets of non-current type: 97 + 150 \u003d 247 thousand rubles.

С1210 - reserves \u003d 107 thousand rubles.

С1250 - cash and equivalents \u003d 265 thousand rubles.

С1260 - current assets that were not included in other lines \u003d 6 thousand rubles.

С1600 - the summary of the asset section: С1150 + С1170 + С1210 + С1250 + С1260.

Now consider the liability on the balance sheet.

С1370 - retained earnings on the line "Capital and reserves": 50 + 10 + 150 \u003d 210 thousand rubles (calculated by the indicator, which has the largest share in the aggregated indicator).

С1520 - short-term accounts payable \u003d 995 thousand rubles.

The other lines in column 3 are left with “-”, because there is no information. In column No. 2, you can also put "-" or put down the encoding corresponding to the indicator.

С1700 - total for liabilities: С1370 + С1520.

Since when reconciling the results of the total lines - С1600 and С1700, we get the same number - 1205 thousand rubles, the balance sheet is filled out correctly.

These forms are signed by the executive officer of the Nadezhda company. After that, the date of signing the documents is put down.

Svetlana

And what is it that Simplified accounting is provided on old forms Form for KND 0710096, and not on Form for KND 0710099

For the convenience of an accountant who regularly submits enterprise reports to the tax office, we have compiled a detailed calendar of when, in what form and what documents must be submitted in 2016. The delivery schedule is very important, any delay and delay in the process can result in penalties from the regulatory authorities, because this is a direct violation of applicable law.

Schedule for the submission of reporting documents in electronic form and in writing as of 2016

We draw your attention to several important notes that must be taken into account when drafting and submitting documents:

* To be able to take tax reporting on paper, you need a certain number of workers in the enterprise. In another case, you can independently choose a more convenient option for submitting documents - in electronic or paper format.

** As soon as the number of officially registered employees exceeds the legal limit of 100 people, the entrepreneur no longer has the right to be under the simplified taxation system.

*** In general, the development of computer technology requires electronic filing of VAT reporting. Exceptions include filing a tax return by a tax agent. Who is he? This is a person who does not have to pay a VAT contribution according to the categories established by the Law. Tax agents do not include freight forwarders, intermediaries (third parties) and developers who provide happiness invoices on their own behalf and accept these invoices, representing the interests of the other party.

Another small nuance - trade in the capital implies registration of activities in the department of the Federal Tax Service, the period during which you must do this is indicated by 5 days after the date of taxation of the object trade fee... Negligence in timely notification or delay is punishable by fines amounting to 10% of the profit during trading, when the civil service employees should have received the notification, if the amount is too small, it is still brought to minimum size penalties - 40,000 rubles.

When in 2016 to submit reports to the FIU

October has come and it's time to submit reports for 9 months current year... The second month of autumn has traditionally become "hot" at times, especially for accountants working with general regime taxation. In order not to miss anything, we have compiled a table in which the deadlines for submitting reports for the 3rd quarter (9 months) of 2016 are spelled out

From this article you will learn:

• what kind tax reports for rent in Q3 2016
• what tax reports are submitted based on the results of 9 months of 2016
• In you can find out which forms to submit during 2016

Please note that a topic has been created on the Clerk.Ru forum.In this topic, the latest news regarding the delivery of reports for 9 months of 2016 is collected in real time. Reporting of organizations and individual entrepreneurs on UTII and STS, as well as individual entrepreneurs on OSNO is located.