Individual entrepreneurs, as well as organizations that pay taxes under the simplified taxation system, fill out the book of income and expenses. It reflects the results of their activities for a certain tax period. The unified form of this document is approved by Appendix No. 1 to the order of the Ministry of Finance of Russia No. 167n of 2005-30-12.
Necessary
the form of the book of income and expenses under the simplified tax system, a pen, accounting documents, company documents, a calculator
Instructions
Step 1
On the first sheet of the book of income and expenses, enter the name of the company in accordance with the constituent documents, the taxpayer identification number and registration code or your last name, first name, patronymic in accordance with the identity document, taxpayer identification number, if you are an individual entrepreneur.
Step 2
In accordance with article 316.14 of the Tax Code of the Russian Federation, write the name of the taxable object, as well as the address of the location of the organization or the address of your place of residence, if you are an individual entrepreneur.
Step 3
To be able to use the simplified taxation system, you need to obtain permits from the tax office, which will issue you a notification, enter its number and date of issue.
Step 4
On the second and third sheets of the book, register documents confirming your income and expenses, indicate the number, date of each of them, the content of the accounting operation, the amount of money on them. Calculate the results of your activities for each quarter of the reporting year and on an accrual basis, respectively, for half a year, nine months, a year.
Step 5
If in this reporting year you purchased fixed assets and intangible assets, fill out the fourth sheet of the book of income and expenses, which reflects these expenses. Enter the names of fixed assets or intangible assets, their historical values, useful lives, residual values for each quarter of the tax period and the entire reporting year. Each object must be registered with the state tax office and registered.
Step 6
On the fifth sheet of the book of income and expenses, calculate the tax base for calculating tax. If there are losses in this tax period, write down their amounts according to the corresponding line codes.
Step 7
On the first sheet of the book, after a complete check of this document, the employee of the tax authority puts his signature, surname, initials.
