Errors made in returns or statements for previous tax periods cannot be corrected. To correct the erroneously entered information, the accountant of the enterprise writes an accounting statement. The general form of the accounting statement is not approved by the federal law. Therefore, enterprises themselves have the right to create a form for such a certificate.
It is necessary
tax code, federal law, A4 paper, tax accounting data, pen, company details
Instructions
Step 1
In the accounting policy of the enterprise for accounting, the chief accountant of the organization approves the form of accounting information for this company. Accounting certificate refers to the primary documents of the organization. Article 313 of the Tax Code of the Russian Federation stipulates that an accounting statement is a confirmation of tax accounting data. The federal law approved the mandatory details of the accounting statement.
Step 2
The full name of the company must be entered in the upper left corner on the accounting statement form in accordance with the constituent documents, you can write the address of the location of the organization, the taxpayer identification number and the code for registering with the tax authority of your company.
Step 3
After the name of the company, the accountant indicates the date of the document. The date of drawing up the document corresponds to the date the accountant discovered an error in the reporting submitted to the tax office for the previous tax period.
Step 4
In the middle, the accountant writes the name of the document. In our case, this is an accounting statement.
Step 5
In the content of the certificate, the accountant writes the name of the business transaction in which the error was made, indicates the actual amount indicated in the reporting. The accountant calculates the correct amount of the business transaction and the amount that needs to be corrected in the company's accounting.
Step 6
The accountant of the enterprise must indicate the measures of the business transaction for which the corrections are made, in kind and in monetary terms.
Step 7
The accounting certificate has the right to be signed by the accountant responsible for conducting business operations and the chief accountant of the enterprise. After the content of the accounting certificate, the names of the positions of the persons responsible for writing it and their signatures are indicated.
