The Tax Code establishes the obligation for all entrepreneurs to keep a special book of income and expenses. In this case, the owner of the enterprise must have documents that confirm the origin of any product. The form of such a book and the procedure for filling it out are approved at the legislative level.
Necessary
- - electronic version of the book, or "Book of income and expenses for trade" in paper form;
- - information about the purchased product.
Instructions
Step 1
In the first paragraph of column II of the book, write down the serial number of the entry.
Step 2
In the second paragraph, write the name of the product purchased for sale.
Step 3
In paragraphs 3-5, write down the date of payment for the goods, the date of delivery of documents for its purchase and the total cost of the purchased goods.
Step 4
In box II, paragraph 6, write down the original cost of the good or object.
Step 5
In paragraph 7, write down the quantity of goods transferred for sale to employees, if any. If there are no hired workers, then this item is not filled.
Step 6
In paragraph 8, indicate the amount of goods transferred to employees and the cost of their sale.
Step 7
In paragraph 9, write down the costs that are associated with wages to employees.
Step 8
In paragraph 10, write down the amount of other expenses that are associated with the sale of the goods. These can be services for the delivery of goods to the place of sale, renting a room or trading place, and so on.
Step 9
In paragraph 11, write down the amount received for the sale of goods for each quarter of the tax period.
Step 10
In paragraph 12, indicate the value of the net income after the sale of the goods for the entire tax period.
