If you use the simplified taxation system, regardless of whether you are an individual (individual entrepreneur) or a legal entity (organization), you must fill out an income and expense book. And, like any important register for accounting, it is numbered. The book is numbered depending on the method of maintenance.
Necessary
Computer, electronic or paper form of income and expense book, printer, pen, printing
Instructions
Step 1
Electronic method During the year you keep a book in electronic form in accordance with the legislative form using an Excel spreadsheet editor. Sometimes such a form can be copied to an information medium at the tax office (in each region, the tax office works in its own way). It is also possible to download the form on the Internet from specialized resources. The book can be printed sequentially, once a month or quarterly (as it is convenient for you). It is important that by the end of the year the entire book is printed, stitched and numbered. Print the book. Make sure the pages go sequentially. If you haven't numbered the pages before printing, do it manually after printing. Sew the resulting book and seal it, securing it with the seal and signatures of the manager and the chief accountant (if any).
Step 2
Filling in the book by hand: Buy the book from a specialty store that sells corporate letterheads. It is called the "Income and Expense Book". Before you start filling out, you need to manually number each page (the book is quite large), stitching and also sealing, as in the electronic version. Now the book must be certified by the tax authorities at the place of registration of the organization or individual entrepreneur. This is done in one go. The inspection worker simply examines the book and places a seal on the seal.
The book can now be completed.
