Budget debt: controversial issues of legal regulation and accounting. Debt to the budget: accounting accounts and entries Debt to the budget for income tax
1. This Procedure establishes the conditions and timing of restructuring accounts payable a legal entity (hereinafter referred to as an organization) to the federal budget for taxes and fees, as well as debts on accrued penalties and fines for violation of the law Russian Federation on taxes and fees (hereinafter referred to as debt on mandatory payments to the federal budget):
debts on taxes and fees, calculated according to the accounting data of tax authorities as of the 1st day of the month of filing an application for the right to debt restructuring - when filing an application before January 1, 2000, as of January 1, 2000 - when filing applications after January 1, 2000 and as of January 1, 2001 - when submitting an application after January 1, 2001, and in relation to enterprises and organizations that are the main executors and executors of the state defense order, as of January 1, 2002 - when submitting an application before November 1, 2002, but not more than the debt on mandatory payments to the federal budget as of the 1st day of the month of filing the application for restructuring;
debt for accrued penalties and fines, including those recognized by a legal entity for collection, calculated according to the accounting data of the tax authorities as of the date of the decision to restructure the debt, regardless of the date of filing the application.
The specified debt is repaid in stages based on the decision of the tax authority and in accordance with the schedule approved by it.
(see text in the previous edition)
2. The amount of debt on mandatory payments to the federal budget subject to restructuring does not include debt deferred for collection in accordance with decisions taken on granting a deferment (installment plan) for the payment of mandatory payments, a tax credit, an investment tax credit.
This Procedure does not apply to the organization’s tax debt on sales of fuels and lubricants or user tax highways, as well as penalties and fines for late payment of these taxes.
3. A decision to restructure debt on obligatory payments to the federal budget in relation to an organization that submitted an application before April 1, 2000 may be made provided that it makes full payment within 2 months before the 1st day of the month of filing the application for the right to restructuring current tax payments to the federal budget in an amount equal to accrued taxes and fees for the same period, and the presence of a positive conclusion from the Federal Service of Russia on financial recovery and bankruptcy or its territorial body on the organization’s ability to timely and in full pay current obligatory payments and interest for the use of budget funds throughout the entire debt repayment period.
Decision on the restructuring of debt on mandatory payments to the federal budget in relation to an organization that submitted an application from May 1 to December 1, 2001, as well as in relation to enterprises and organizations that are the main executors and executors of the state defense order, which submitted an application before November 1, 2002 ., may be accepted subject to full payment by it from the beginning of 2001, and in relation to the enterprise and organization that are the main executors and executors of the state defense order - from the beginning of 2002 until the 1st day of the month of the decision to restructure the debt on mandatory payments to the federal budget of current tax payments to the federal budget in an amount equal to accrued taxes and fees for the same period.
(see text in the previous edition)
An additional decision on restructuring the debt on accrued penalties and fines as of the date of the decision on restructuring in relation to an organization for which the decision on restructuring the debt on mandatory payments to the federal budget was made before January 1, 2001, may be made on the basis of an additional application from the organization in an amount not exceeding the amount of debt for penalties and fines, including those recognized by the organization for collection, as of the date of filing the additional application.
(see text in the previous edition)
4. If a decision is made to restructure the organization’s debt for obligatory payments to the federal budget, it is given the right to pay debts on taxes and fees evenly over a period of 6 years, and on penalties and fines - within 4 years after the debt on taxes and fees is paid off.
An organization that does not have debts on taxes and fees is given the right to pay off debts on penalties and fines within 10 years.
On amounts of debt for taxes and fees, interest is paid quarterly, no later than the 15th day of the last month of the quarter, based on the calculation of one tenth of the annual refinancing rate of the Central Bank of the Russian Federation, effective on the date of entry into force of this Procedure.
(see text in the previous edition)
Interest is calculated based on the amount outstanding on the date of interest payment.
5. The organization has the right to produce early repayment debts on taxes and fees.
When half of the restructured debt is repaid within 2 years and current tax payments are made in full and on time to the federal budget within 2 years after the decision on restructuring is made, the Ministry of Finance of the Russian Federation, on the recommendation of the Ministry of the Russian Federation for Taxes and Duties or its territorial body, writes off half of the debt for penalties and fines (including those recognized by the payer for collection).
(see text in the previous edition)
When repaying the restructured debt within 4 years and making full and timely tax payments to the federal budget within 4 years, the debt on penalties and fines (including those recognized by the payer for collection) is completely written off.
(see text in the previous edition)
In the case of debt restructuring only for penalties and fines with timely and full quarterly payment of current tax payments to the federal budget within 2 years after the decision on restructuring is made, the Ministry of Finance of the Russian Federation, on the recommendation of the Ministry of the Russian Federation for Taxes and Duties or its territorial body, writes off half of the debt for penalties and fines (including those recognized by the payer for collection), and in the case of full and timely quarterly payment of current tax payments to the federal budget within 4 years after the decision on restructuring is made - write-off of the remaining amount of debt for penalties and fines (in including those recognized by the payer for collection).
(see text in the previous edition)
6. The debt repayment schedule for mandatory payments to the federal budget must provide for the corresponding payments to be made in equal installments once a quarter. The debt repayment schedule for mandatory payments to the federal budget of energy enterprises and organizations (including nuclear and utilities) and the coal industry may provide for the implementation of appropriate payments starting from the second year from the date of the decision on restructuring.
(see text in the previous edition)
When simultaneously restructuring an organization's debt for obligatory payments to budgets of various levels, the total quarterly payments on debt to the federal budget cannot be less than the total quarterly payments on debt to budgets at other levels.
6.1. The right to restructure debt on obligatory payments to the federal budget, granted to organizations of the federal railway transport, the property or property complex of which is contributed to the authorized capital of a single business entity, transfers from the date of approval of the consolidated transfer act to the single business entity.
The tax authority at the location of the single business entity, within 2 months from the date of submission of the consolidated transfer act in the manner established by the Ministry of the Russian Federation for Taxes and Duties, creates a schedule for the repayment of debt on mandatory payments to the federal budget by the single business entity.
7. An organization loses the right to restructuring of mandatory payments to the federal budget if, on the 1st day of the month following the end of the quarter, there is arrears in payment of current tax payments to the federal budget, including advance payments (contributions) for taxes with a tax period exceeding one month, as well as in case of non-payment of payments established by the schedule, unless otherwise provided by Decree of the Government of the Russian Federation of September 3, 1999 N 1002.
The right to restructuring is retained for an organization in respect of which the decision to terminate the restructuring was made from January 1 to November 1, 2002, upon its application submitted before December 31, 2002, and for the organization in respect of which the decision to terminate the restructuring adopted after November 1, 2002, upon its application submitted no later than 90 days after the adoption of such a decision, subject to payment by the relevant organization of current tax payments, funds to repay restructured accounts payable in accordance with the schedule approved in the prescribed manner and penalties accrued for non-payment of tax payments from the moment of violation of the terms of the restructuring, as well as early fulfillment of the repayment schedule for the restructured debt one quarter in advance.
(see text in the previous edition)
8. If the circumstances specified in paragraph 7 of this Procedure arise, the tax authority at the location of the organization within a month makes a decision to terminate its validity.
(see text in the previous edition)
In this case, the tax authorities and the Federal Service of Russia for Financial Recovery and Bankruptcy or its territorial body take measures to collect the debt, including the initiation of arbitration court insolvency (bankruptcy) proceedings provided for by the Federal Law “On Insolvency (Bankruptcy)”.
9. An application for the right to restructure debt on mandatory payments to the federal budget is submitted by the organization to the tax authority.
(see text in the previous edition)
The following are attached to the application:
a) a certificate of debt on mandatory payments to the federal budget as of the 1st day of the month of filing the application;
b) documents confirming the existence and amount of previously granted deferrals (installment plans) of payments to the federal budget, including in the form of a tax credit and investment tax credit, the validity of which has not expired at the time of filing the application;
c) a draft schedule for repayment of debt on mandatory payments to the federal budget, in the case of restructuring of debt on regulated taxes - agreed with the body authorized to make decisions on behalf of the constituent entity of the Russian Federation;
d) a certificate from the tax authority confirming the actual receipt of current payments of taxes and fees in the amount mandatory charges:
within 2 months preceding the month of filing the application, if the application was submitted before April 1, 2000;
from the beginning of 2001 to the 1st day of the month of application if the application was submitted before December 1, 2001;
(see text in the previous edition)
from the beginning of 2002 until the 1st day of the month of filing the application when submitting the application before November 1, 2002 - in relation to enterprises and organizations that are the main executors and executors of the state defense order.
(see text in the previous edition)
10. An organization in respect of which, in accordance with the Federal Law “On Insolvency (Bankruptcy)”, insolvency (bankruptcy) proceedings have been initiated, shall also attach to the application for the right to restructure debt on mandatory payments to the federal budget a settlement agreement concluded with by its bankruptcy creditors and approved by the arbitration court.
11. An organization may submit an application for the right to restructure its debt on obligatory payments to the federal budget simultaneously with an application for the right to restructure debt to the budgets of the relevant constituent entities of the Russian Federation and (or) municipalities in accordance with this Procedure.
At the end of 2017, the debt of Russian taxpayers to the budget decreased significantly. However, the main mechanism for reducing it is the tightening of collection procedures, which often leads to the loss of business for the debtor company. At the same time, business development tasks require different work with tax debt, including simplification of procedures for its restructuring, as well as its write-off for a number of categories of taxpayers.
The Federal Tax Service summed up the results of its work in 2017, and identified an increase in budget revenues through tax administration as one of the most important results. According to M. Mishustin, in 2017 changes in tax administration (primarily the application digital technologies– ASK VAT, online cash registers, product labeling systems) provided additional revenues amounting to about 400 billion rubles. This represents about a 25% increase in non-oil and gas tax revenues. The Federal Tax Service indicates that new tax administration procedures establish a more transparent tax environment and also reduce the shadow sector of the economy. However, available data on tax arrears indicate a tightening of the practice of withdrawing funds from taxpayers who have allowed arrears to arise in taxes and contributions, as well as the fact that the preservation of taxpayers’ business and development tax base, as before, too little attention is paid.
Reduction of tax debt in 2017
As of the beginning of 2017, the total tax debt (including tax arrears, as well as penalties and fines) reached 1,379.7 billion rubles, which was 22.7% higher than the same figure at the beginning of 2016. However, during 2017 This debt has decreased sharply. Data from the Federal Tax Service as of January 1, 2018 show that the total debt for taxes, fees, penalties and sanctions amounted to only 789.3 billion rubles, which means a drop in the volume of debt by 42.8%. (see Fig. 1).
A similar situation was observed with arrears of insurance premiums, the administration of which was transferred to the Federal Tax Service from the beginning of 2017. At the beginning of 2017, the total debt on insurance premiums and related penalties and sanctions amounted to 564.6 billion rubles, and at the beginning of 2018 - already 289.5 billion rubles, which is equivalent to a decrease of 48.7% .
It should be noted that open data from the Federal Tax Service on tax debt contain only generalized information about it and do not allow obtaining detailed information neither about the terms of debt, nor about the categories of taxpayers-debtors. Moreover, from time to time the Federal Tax Service revises the composition and structure of this data, which makes it difficult to compare information on tax debt different years. However, available data on debt settlement indicate that the main settlement mechanism is forced withdrawal of funds.
Mechanisms for settling tax debts
Despite the fact that in Russian legislation There are a number of tools potentially aimed at the gradual exit of a debtor organization from the “debt trap” without closing its business (such as the provision of deferments and installment plans, investment tax credit, debt restructuring); in reality, their use remains the exception rather than the rule. For example, as of January 1, 2018, the volume of restructured debt on taxes, fees, penalties and sanctions (excluding insurance premiums) amounted to only 2.5 billion rubles, the volume of settlement agreements - 2.8 billion rubles, deferred or installment payments – 17.9 billion rubles. In total, this corresponds to 3.9% of the volume of arrears in taxes and fees on the same date.
There are two reasons why these debt settlement mechanisms are rarely used. Firstly, they are difficult to use. For example, procedures for introducing a deferment or installment plan for tax payments can be applied only in special cases (force majeure, delay in receiving budget funds, etc.). As a result, conscientious taxpayers cannot promptly use these mechanisms in the face of a deteriorating financial situation, leading, for example, to the impossibility of making advance tax payments. Secondly, in the context of a budget deficit and the establishment of strict plans to ensure the collection of taxes and fees, the possibilities for obtaining deferments and installment plans for paying taxes have been further reduced. This is evidenced, in particular, by reports that the provision of a deferment or installment plan for tax debt is an issue that is actually resolved at the level of the head of the relevant tax office.
As a result, the work of tax authorities with companies with tax debts is reduced to forced seizure - collection of debt by bailiffs, and if such collection is impossible - to the introduction of bankruptcy proceedings against the debtor. IN recent years in the structure of settled debts on taxes, fees, penalties and sanctions, more than 60-70% accounts for amounts suspended for collection due to the introduction of bankruptcy procedures, and another 20-30% - for amounts collected by bailiffs (see Fig. 2 ).
It should be noted that in 2017, procedures for forced debt collection became more stringent. Thus, the reports of the Federal Tax Service indicate that in bankruptcy procedures the agency’s work is aimed at challenging the debtor’s property transactions, as well as holding “controlling and affiliated persons” accountable. Thus, the problems of repaying accumulated tax debt are transferred to other organizations or individuals associated with the debtor organization.
Tax debt is becoming a problem not only for the debtors themselves
In the current situation, an organization that has allowed a tax debt to arise has a high risk of falling into “ vicious circle", not allowing her to restore her financial situation. Thus, for organizations with tax debt, access to borrowed funds, which are already inaccessible to companies, is significantly difficult. The presence of tax debt closes the opportunity to participate in competitions and auctions held at the state and municipal level. In addition, current tax administration practices encourage organizations to refuse to work with counterparties who have tax debts. For example, a company’s expenses for purchasing products from a counterparty with a tax debt may be considered “unjustified,” which will entail an increase in income tax, the impossibility of deducting part of the VAT, etc. As a result, debtor companies have virtually no ability to repay tax debt by increasing its business activity.
At the same time, the problem of tax debt of companies affects not only the debtors themselves. For companies that do not have tax debts, there is increasingly a need to check counterparties for debt. In addition, choosing a partner based on the principle of no debt to the budget in some cases may mean a suboptimal choice of supplier (with higher prices compared to the organization that allowed the debt to arise). In a number of cases, refusal to interact with companies that have tax debts leads to a distortion of the competitive situation in the market (including within the framework of open competitions and auctions, allowing participation only by companies without debt to the budget). Moreover, the restriction of business opportunities for debtor companies encourages them to move into the shadow sector of the economy. Negative consequences this is reflected both in budget system, which loses part of the new tax revenue and must bear additional costs to ensure forced collection of debt, and on companies that do not have tax debts, which are forced to enter into price competition with representatives of the shadow sector.
Areas of work with tax debt
Business development tasks require a revision of the existing approach to working with tax debt.
First of all, it is necessary to simplify and expand the practice of using tools aimed at gradually repaying tax debts of organizations, individual entrepreneurs and individuals, such as restructuring tax debts, providing deferrals or installment plans for debt repayment, and providing investment tax credits. Changes to these mechanisms should be aimed at ensuring that taxpayers are able to use them promptly without being subject to restrictions on doing business.
Along with this, it is necessary to continue work on writing off part of the tax debt planned for 2018, extending it not only to individuals, but also to organizations. In the current situation, writing off part of the tax debt of organizations that conscientiously fulfilled their tax obligations in favorable macroeconomic conditions, but failed to meet them in crisis period, will have a positive impact on the competitive situation in many markets and will be one of the business support factors.
At the same time, in order to avoid incentives for unscrupulous taxpayers, as well as a “disincentive effect” for companies that do not have debts on taxes and fees, it is necessary to establish clear criteria for both types of debt and taxpayers who may qualify for partial or complete debt write-off. For categories and types of debt defined in this way, it is necessary to ensure “automatic” write-off (including both the unsettled debt on taxes and fees, as well as on penalties and tax sanctions), as well as the “automatic” termination of forced collection procedures and bankruptcy proceedings related to the collection of such debt. It is also necessary to study the issue of creating a “favored treatment” for companies that do not have tax debts. Such a regime, in particular, may include the possibility of applying the application procedure for VAT refunds for organizations with different volumes of operations, simplifying the receipt of tax deferrals, installment plans and investment tax credits, reducing fines for companies depending on the amount of taxes and contributions previously paid by them, etc. .
In addition, it is necessary to ensure regular open publication of data reflecting the structure of tax debt of organizations, individuals and individual entrepreneurs by the timing of this debt, as well as data on its accumulation and repayment in the context of the main types of taxes, fees, and insurance premiums. Open access to such data will allow an independent assessment of which organizations will receive the greatest incentives for development if their tax debt is written off, and what contribution this will make to the development of companies, regional economies and the country as a whole.
This line shows the organization’s short-term accounts payable (clause 19 of PBU 4/99), the repayment period of which does not exceed 12 months after the reporting date.
What is included in the compositionshort-term accounts payable?
According to line 1520 “Accounts payable” in section. V Balance Sheet provides information on the following types of short-term accounts payable.
- Accounts payable, which is recorded on account 60 “Settlements with suppliers and contractors” in amounts recognized by the organization as correct (Instructions for using the Chart of Accounts, clause 73 of the Regulations on maintaining accounting And financial statements).
In particular, account 60 reflects the organization’s debt:
- for purchased material assets(including for uninvoiced deliveries);
- for accepted work performed;
- for services consumed;
— on bills of exchange issued to suppliers and contractors;
- on commercial loans received from suppliers and contractors.
The amount of debt on commercial loans is formed by both the amount of the principal debt and the amount of interest due at the end of the reporting period in accordance with the terms of the agreements (clause 1 of PBU 15/2008, clause 73 of the Regulations on Accounting and Financial Reporting).
If the agreement for the acquisition of an asset (performance of work, provision of services) provides for a deferred (installment) payment and the fee for a commercial loan is not separately established, then its amount, taken into account in the price of the agreement, is determined by the organization independently. This amount, being the economic content of interest payable to the lender (creditor), is recognized in accounting evenly until the end of the deferment (installment plan) period in the manner prescribed by PBU 15/2008 (Appendix to the Letter of the Ministry of Finance of Russia dated 02/06/2015 N 07- 04-06/5027).
- Accounts payable before employees of the organization, which can be accounted for in the following accounting accounts:
— 70 “Settlements with personnel for wages” — in terms of accrued but not paid wages, bonuses, benefits, amounts of distributed income due to the founders - employees of the organization, etc.;
— 71 “Settlements with accountable persons” — regarding the amounts of overexpenditure on advance reports, non-compensated workers;
— 73 “Settlements with personnel for other operations” — regarding accrued but not paid compensation to employees for the use of personal property, amounts financial assistance, moral damage, etc.;
- 76 “Settlements with various debtors and creditors”, subaccount 76-4 “Settlements on deposited amounts” - in terms of accrued but not paid due to the non-appearance of recipients of wages (Instructions for using the Chart of Accounts).
- Accounts payable according to mandatory social insurance, including arrears of contributions, taking into account fines and penalties accrued for payment to state extra-budgetary funds. These types of debt are accounted for in account 69 “Calculations for social insurance and security” (Instructions for using the Chart of Accounts).
- Accounts payable on taxes and fees, which may include the following types of debt (Articles 13, 14, 15, 75, 114 of the Tax Code of the Russian Federation, paragraph 2, paragraph 23 of PBU 18/02):
— on payment of income tax;
— on payment of VAT;
- By personal income tax payment;
- payment of property tax;
- upon payment transport tax;
- upon payment land tax;
— on payment of other taxes and fees;
- for payment of penalties and fines accrued to the taxpayer.
These types of debt are accounted for on account 68 “Calculations for taxes and fees” (Instructions for using the Chart of Accounts).
- Accounts payable, which arises in the event of receiving an advance (prepayment) for the supply of products, goods (performance of work, provision of services) and includes debt on commercial loans. The specified debt is reflected in the credit of account 62 “Settlements with buyers and customers”.
- Accounts payable on non-state pension provision employees of the organization, recorded on account 69 “Calculations for social insurance and security”.
- Accounts payable to the founders (participants) for the payment of the actual value of the share (the market value of the shares) upon leaving the company, as well as for the payment of income in the form of distributed profits, recorded in account 75 “Settlements with founders”.
Debt to the founders for the payment of income arises on the date the general meeting of participants (founders, shareholders or the owner of the enterprise’s property) made a decision on the distribution of profits (clause 1, article 28 of Law No. 14-FZ, clauses 1, 3, article 42 of the Law N 208-FZ, paragraphs 1, 2 of Article 17 of Law N 161-FZ).
In accounting, the distribution of profit at the end of the year refers to the category of events after the reporting date, indicating the economic conditions in which the organization conducts its activities that arose after the reporting date. Such an event after the reporting date is disclosed in the Notes to the Balance Sheet and the Financial Statement. financial results for the reporting year. At the same time, in reporting period, for which income is distributed, no entries are made in accounting (synthetic and analytical) accounting. When an event occurs after the reporting date in the accounting of the period following the reporting one, general procedure a record is made reflecting this event (clauses 3, 5, 10 PBU 7/98).
In this regard, the debt to pay income in the form of distributed profits (both at the end of the year and when making interim payments) is shown in the accounting records as of the date the corresponding decision is made.
If, in connection with the increase in the authorized capital, funds and other property were received from shareholders (participants), but on the reporting date the corresponding changes in the constituent documents were not registered, then the value of this property reflected in the credit of account 75, subaccount 75-1 “Settlements on deposits in authorized (share) capital” is not included in the accounts payable indicator on line 1520 section. V of the Balance Sheet, but is reflected separately as a separate item in Section. III “Capital and reserves” (Appendix to the Letter of the Ministry of Finance of Russia dated 02/06/2015 N 07-04-06/5027).
- Other accounts payable for property and personal insurance, for claims, for amounts erroneously credited to the organization’s accounts, for rent, for license fees, for customs duties, for settlements with the principal and other types of debt not mentioned above. The specified types of accounts payable are reflected in the credit of account 76 “Settlements with various debtors and creditors.”
What accounting data is used?when filling out line 1520 “Accounts payable”?
When filling out this line of the Balance Sheet, data on credit balances as of the reporting date is used (clauses 73, 74 of the Regulations on Accounting and Financial Reporting):
— on account 60 (in terms of short-term accounts payable);
- according to accounts 70, 71, 73;
— on account 69 (in terms of short-term accounts payable);
— on account 68 (in terms of short-term accounts payable);
— on account 62 (in terms of short-term accounts payable);
- according to the account 75, sub-account 75-2;
— on account 76 (in terms of short-term accounts payable).
According to the clarifications of the Ministry of Finance of Russia, when an organization receives payment, partial payment towards the organization's upcoming deliveries of goods (performance of work, provision of services, transfer of property rights), accounts payable are reflected in the balance sheet as assessed minus the amount of VAT payable (paid) to the budget (Letter Ministry of Finance of Russia dated 01/09/2013 N 07-02-18/01).
Line 1520 “Accounts payable” = Credit balances in terms of short-term accounts payable on accounts 60.62. If an organization has accounts payable on accounts 62, 76 in the amount of the prepayment received, including VAT, then when determining the indicator of line 1520 it is necessary to reduce credit balances on these accounts for the corresponding VAT amounts (Letter of the Ministry of Finance of Russia dated 01/09/2013 N 07-02-18/01), 76,68,69,70,71,73, subaccount 75-2
Attention!
When reflected in reporting, offsetting between items of assets and liabilities (debit and credit balances on accounts 60, 62, 68, 69, 70, 71, 73, 75, 76) is not allowed (clause 34 of PBU 4/99).
Attention!
Accounts payable, expressed in foreign currency(including those payable in rubles), for reflection in the financial statements, is recalculated into rubles at the rate in effect on the reporting date (clauses 1, 5, 7, 8 of PBU 3/2006).
The exception is accounts payable arising in connection with the receipt of an advance payment, prepayment or deposit. Such accounts payable are shown in the financial statements at the exchange rate on the date of receipt cash(clauses 9, 10 PBU 3/2006).
Organizations independently determine the detail of the indicator on line 1520 “Accounts payable”. For example, the balance sheet may separately contain information about the organization’s short-term accounts payable to suppliers and contractors, to buyers and customers for the amounts of advances received (prepayments), to the organization’s personnel, to the budget for the payment of taxes and fees, as well as to extra-budgetary funds, if such information is recognized by the organization as significant (paragraph 2 of clause 11 of PBU 4/99, clause 3 of Order of the Ministry of Finance of Russia N 66n, Letter of the Ministry of Finance of Russia dated January 27, 2012 N 07-02-18/01). The organization’s decision on whether an indicator is significant depends on the assessment of the indicator, its nature, and the specific circumstances of its occurrence. That is, when preparing financial statements, materiality is determined by a combination of qualitative and quantitative factors (Letter of the Ministry of Finance of Russia dated January 24, 2011 N 07-02-18/01).
Indicators for line 1520 “Accounts payable” as of December 31 previous year and as of December 31 of the year preceding the previous year are transferred from the Balance Sheet for the previous year. If the indicator of line 1520 as of the reporting date is formed according to other rules, then the indicators as of December 31 of the previous year and as of December 31 of the year preceding the previous one must be adjusted as if they were determined according to the same rules as the indicator for reporting date. In other words, the comparability of comparative indicators must be ensured (paragraph 2, clause 10 of PBU 4/99).
The “Explanations” column provides an indication of the disclosure of this indicator. If an organization draws up Explanations to the Balance Sheet and the Statement of Financial Results according to the forms contained in the Example of Explanations given in Appendix No. 3 to Order of the Ministry of Finance of Russia No. 66n, then in the column “Explanations” on line 1520 “Accounts payable” tables 5.3 are indicated “ Availability and movement of accounts payable" and 5.4 "Overdue accounts payable", which disclose the indicators of line 1520 of the Balance Sheet.
Example of filling line 1520"Accounts payable"
Indicators for accounts 60, 70, 71, 76, 69, 68, 62, 75 (there is no credit balance for account 73): rub.
| Indicator | As of the reporting date (December 31, 2014) |
| 1 | 2 |
| 1. On the credit of account 60, analytical accounts for short-term debt | 2 541 600 |
| 2. On account credit 70 | 2 000 000 |
| 3. On the credit of account 71 | 2000 |
| 4. On the credit of account 76, subaccount 76-4 | 12 000 |
| 5. On the credit of account 69 | 376 600 |
| 6. On the credit of account 68 | 1 427 000 |
| 7. On the credit of account 62 (analytical account for accounting for advances received (prepayment)) minus VAT | 2 619 000 |
| 8. On the credit of account 76 (sub-account for accounting for accrued sanctions for violation of contractual obligations and sub-account for accounting for settlements with the lessor) | 134 043 |
| 9. On the credit of account 75, subaccount 75-2 | 400 000 |
Fragment of the Balance Sheet for 2013 (When generating indicators for line 1520, the amounts of advance payment received from buyers and customers are reduced by VAT accrued for payment to the budget.)
| Explanations | Indicator name | Code | As of December 31, 2013 | As of December 31, 2012 | As of December 31, 2011 |
| 1 | 2 | 3 | 4 | 5 | 6 |
| 5.3, | Accounts payable | 1520 | 14 828 | 15 260 | 13 640 |
| including: | |||||
| to suppliers and contractors | 1521 | 3846 | 4656 | 3912 | |
| to buyers and customers | 1522 | 2300 | 2164 | 1819 | |
| to the organization's staff | 1523 | 3571 | 3904 | 3495 | |
| 1524 | 2869 | 2160 | 2920 | ||
| 1525 | 1401 | 1434 | 1494 |
Solution
The amount of short-term accounts payable is:
as of December 31, 2014 - 9512 thousand rubles. (RUB 2,541,600 + RUB 2,000,000 + RUB 2,000 + RUB 12,000 + RUB 376,600 + RUB 1,427,000 + RUB 2,619,000 + RUB 134,043 + RUB 400,000);
Including:
debt to suppliers and contractors:
debt to buyers and customers in the amount of advances and prepayments received:
debt to the organization's personnel:
debt to the budget for taxes and fees:
debt to state extra-budgetary funds:
A fragment of the Balance Sheet will look like this.
| Explanations | Indicator name | Code | As of December 31, 2014 | As of December 31, 2013 | As of December 31, 2012 |
| 1 | 2 | 3 | 4 | 5 | 6 |
| 5.3, | Accounts payable | 1520 | 9512 | 14 828 | 15 260 |
| including: | |||||
| to suppliers and contractors | 1521 | 2542 | 3846 | 4656 | |
| to buyers and customers | 1522 | 2619 | 2300 | 2164 | |
| to the organization's staff | 1523 | 2014 | 3571 | 3904 | |
| before the budget on taxes and fees | 1524 | 1427 | 2869 | 2160 | |
| to state extra-budgetary funds | 1525 | 377 | 1401 |
The obligation of payers to pay taxes is established by the Constitution of the Russian Federation (Article 57 of the Constitution of the Russian Federation), as well as the Tax Code (clause 1, clause 1, Article 23 of the Tax Code of the Russian Federation). If the payer neglects this responsibility and does not pay taxes/fees, then a debt on taxes and fees arises, which the tax authorities, in turn, have the right to collect (clause 9, clause 1, article 31 of the Tax Code of the Russian Federation).
Collection of debts on taxes and fees from organizations and individual entrepreneurs
If the payer has arrears to the budget, tax officials make every effort to repay it. To begin with, a requirement to pay tax is raised (Article 69 of the Tax Code of the Russian Federation). If the payer did not respond to the tax authorities’ demand and did not repay the arrears within the time period specified in the request, then taxes will be collected in a compulsory, indisputable manner: first from the funds in the payer’s accounts (Article 46 of the Tax Code of the Russian Federation), and if there are insufficient funds or if the Federal Tax Service does not have information about the payer’s accounts - at the expense of the payer’s other property (Clause 7, Article 46, Article 47 of the Tax Code of the Russian Federation).
By the way, in order to ensure the execution of the decision of the Federal Tax Service on debt collection, tax authorities have the right to suspend transactions on the accounts of the payer-debtor (clause 1 of Article 76 of the Tax Code of the Russian Federation).
Settlement of debts on taxes and duties of an individual
An ordinary individual (not an individual entrepreneur), as well as an organization/individual entrepreneur, if there is an arrears, is presented with a payment requirement. If the individual ignores it, then the tax authorities have the right to go to court to collect tax debts from the individual’s funds and other property (Article 48 of the Tax Code of the Russian Federation).
Debt on taxes and fees: accounting account
To reflect transactions on settlements with the budget for taxes and duties, account 68 “Settlements for taxes and duties” is provided (Order of the Ministry of Finance dated October 31, 2000 No. 94n). Debt on taxes and fees is recorded on credit 68 of the account.
Debt on taxes and fees in the balance sheet
The company's obligations, including to the budget, are reflected in liabilities. Debt on taxes and fees is shown either in section IV “Long-term liabilities” on line 1450 “Other liabilities” (for long-term debt in respect of which the payer has been granted an installment plan/deferment, investment tax credit), or in section V “Short-term liabilities” on line 1520 “Accounts payable”.
In the period from 2015-2016, the Federal Tax Service did not commission about 50% of facilities capital construction included in the Federal Targeted Investment Program (FAIP). This is the basis for the conclusion additional agreements to government contracts to extend construction periods, notes Accounts Chamber. Violations were also identified in the regional departments of the Federal Tax Service.
Despite these violations, in 2016 the federal budget received 6.9 trillion rubles. income administered by the Federal Tax Service. This is half of all federal budget revenues, writes the Accounts Chamber.
The press service of the Federal Tax Service explained to RBC that the increase in debt at the end of 2016 was due to an increase in the tax base for property taxes due to the transition to cadastral value instead of inventory value. New rules were introduced to significantly increase tax revenues for regional budgets. According to the Federal Tax Service, in 2016 the amount of property tax for individuals from 28 pilot regions amounted to 27.9 billion rubles. The department reported that the deadline for payment of property taxes was moved to December 1, 2016, “and therefore the procedures for collecting the resulting debt were postponed to the beginning of 2017.”
Another reason, according to the Federal Tax Service, is the elimination of shadow tax evasion schemes in the alcohol industry. To this end, the department conducted a number of tax audits, during which the largest producers in the alcohol industry were assessed taxes in excess of those paid. Apparently, the lack of repayment led to an increase in the debt of the entire department, says Oleg Filippov, an expert at the Institute of Industry Management of RANEPA. In his opinion, when taxes are received there is always side effect in the form of their delays. “Every action is equal to a reaction. The more you push, the more the debt will grow,” he says.
The Federal Tax Service noted that in 2016, as a result of compulsory measures, the budget of the Russian Federation received 769 billion rubles, which is 14% more than the level of 2015. Interaction with Federal service bailiffs allowed the Federal Tax Service to increase the amount of debt collected by 34%, to 82 billion rubles. “The Federal Tax Service primarily works with legal entities, and how will you force physicists to pay - to take away their last apartment? If you can close the current account of a legal entity, then with individuals there is less leverage, here it’s more likely social work should be carried out,” notes Filippov.
From January 1, 2017, the tax authorities were transferred powers to administer insurance contributions for compulsory pension, social and health insurance. Tax code Russian Federation supplemented with Chapter 34 " Insurance premiums", establishing functions for the administration of these payments by tax authorities. Previously, these functions were performed by the Pension Fund and the Social Insurance Fund.
According to reports posted on the Federal Tax Service website, a total of 3.1 trillion rubles were transferred to the federal budget from January to May. income administered by the Federal Tax Service. The debt to the budget as of June 1 amounted to 1.1 trillion rubles.