Individual entrepreneurs applying the simplified taxation system must keep a book of income and expenses. This document reflects all revenues and costs incurred during the implementation of the activity. Based on this book, a tax return is drawn up.
It is necessary
- - book of income and expenses;
- - source documents.
First of all, arrange the title page of the book. To do this, indicate the data of the entrepreneur, that is, full name, TIN, place of residence. Here you must write the year for which the document is filled out. Enter the name of the selected taxation object below, for example, income reduced by the amount of expenses. Specify the unit of measure. If you have a checking account with a bank, write it at the bottom of the title page.
Proceed to completing Section I, Income and Expenses. Here you must list all income and expenses included in the tax period. You need to reflect the operations in chronological order. Each document has a separate line. First, indicate the serial number of the operation, then the date and number of the primary document. Next, you enter information about the operation itself, for example, insurance premiums were paid to the Pension Fund for December. In the 4th column, include income, and in 5 - expenses. At the bottom, summarize by calculating the grand total.
Fill in the second section if you have chosen the object of taxation - income minus expenses. If the balance does not include fixed assets and intangible assets, this sheet does not need to be drawn up. Indicate the serial number of the document, the name of the OS or HA, the date of payment for the object, the date of commissioning of the fixed asset, the initial cost, useful life, residual value, the amount of costs when calculating the tax base.
In the third section, you must calculate the amount of loss that reduces the tax base for the simplified tax system. This sheet is filled out in the event that losses were incurred in the previous reporting period.
If you made a mistake while filling out the book, you can correct it by using the "red storno" method, that is, reflect the operation with a minus sign. You can also cross out the wrong value with one horizontal line and write the correct one.