Designed to account for deferred tax assets.
The debit balance of account 09 means that part of the deferred asset has not been repaid.
If at the end of the tax period a loss is reflected in tax accounting, then you additionally need to make the following entry:
– a deferred tax asset is reflected from the loss, which will be repaid in the following reporting (tax) periods.
This balance will be closed in the following tax periods when the amount of the loss is written off against tax profit.
Oleg the Good, Head of the Department of Profit Taxation of Organizations of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia
How to reflect the accrual and payment of income tax in accounting
To account for deferred tax assets, use account 09,* and for liabilities - account 77. In subsequent periods, as income and expenses converge in accounting and tax accounting, pay off deferred tax liabilities and assets.
Here's how to record the creation and settlement of deferred tax assets and liabilities:*
| Reason for temporary differences | Type of tax assets and liabilities | How does it affect income tax in accounting? | Postings* |
| Income that is not reflected in the accounting of the current reporting period | Deferred tax assets (DTA) | Reduce the amount of tax for future reporting periods. The current period tax is increased |
Debit 09 Credit 68 subaccount “Calculations for income tax” Debit 68 subaccount “Calculations for income tax” Credit 09 |
| Expenses that are not recognized for taxation in the current reporting period | |||
| Income that is not taken into account for taxation in the current reporting period | Deferred tax liabilities (DTL) | Increase the tax amount for future reporting periods. The current period tax is reduced |
Debit 68 subaccount “Calculations for income tax” Credit 77 Debit 77 Credit 68 subaccount “Calculations for income tax” |
| Expenses that are not reflected in the accounting of the current reporting period |
Determine the size of SHE and IT using the formula:
This procedure is provided for in paragraphs 8–12, and PBU 18/02.
About account 09 “Deferred tax assets” and temporary differences
To reflect differences between accounts, special accounts are provided in the Chart of Accounts. One of them is account 09 “Deferred tax assets.”* This will be discussed in the article.
As always, read the puzzle below first. Take a look at the Chart of Accounts, PBU 18/02 and the Tax Code of the Russian Federation. Prepare your own accounting entries. And only after that, read the explanations in the article and check the solution - it is given at the end of the article.
Why are there differences between accounting and tax accounting?
Not only participants or shareholders, but also the state have the right to claim part of the company’s profits. His right to a share in the business is enshrined in the Tax Code of the Russian Federation. How? It’s very simple: organizations are required to pay some taxes using their profits. For example, for those who apply the general taxation system, this is income tax.*
How will you take into account accounting differences when selling a fixed asset*
The LLC Invest company sold its fixed asset in June of this year. The loss from this operation amounted to 120,000 rubles. The remaining service life of the facility is 12 months. In accounting, a loss from the sale of a fixed asset is taken into account as a lump sum expense - according to the rules established in paragraph 11 of PBU 10/99. And when calculating income tax, it is written off gradually according to the rules that are given in paragraph 3 of Article 268 of the Tax Code of the Russian Federation. Because of this, there is a difference between accounting and tax accounting. What transactions should be used to reflect it in June and July of the current year? Let's assume that in the accounting of Invest LLC the reporting period is equal to a month. The company also calculates income taxes on a monthly basis.
Only certain categories of enterprises have the right to reflect it in accounting in the same amount calculated according to tax rules. Particularly small ones. But for the rest, special rules apply. They stipulate that the difference between the two indicators should be visible from accounting. The first is profit, which is calculated according to accounting rules. And the second is the profit that the company determined according to the rules of the Tax Code of the Russian Federation.
How can the same enterprise have two profits? We have already said that the state is, in fact, the second owner of profit. But when dividing profits, two owners may have disagreements.
In our example, the company Invest LLC sold a fixed asset. In accounting, the loss from its sale is classified as an expense for the current period. That is, they are included in other expenses at a time - in the month when the sale occurred (clause 11 of PBU 10/99). But when calculating income tax, such a loss is written off gradually - during the period that remains until the end of the useful life of the object (clause 3 of Article 268 of the Tax Code of the Russian Federation).* That is, in tax accounting, the Invest company must include monthly expenses 10,000 rubles each. (RUB 120,000: 12 months).
Thus, the state seems to be saying: “You acquired the fixed asset not for resale, but for use. This means they planned to amortize it. Now don’t speed up the process by writing off the loss at once. Let's agree this way. In accounting you will reflect the real profit of the enterprise. And you will pay tax on profits calculated according to the rules of the Tax Code of the Russian Federation. Then, from the point of view of state interests, everything will be fair.”
What are deductible temporary differences and deferred tax assets?
There are two types of differences between records: permanent and temporary. A permanent difference arises when some income or expense is reflected only in accounting or only in tax accounting (in whole or in part). A temporary difference is when income or expense is reflected in both accounting and tax accounting. But in accounting in one period, and in tax accounting in another.*
In our example, Invest LLC experienced a temporary difference. After all, the company will fully include the loss from the sale of a fixed asset as an expense not only in accounting, but also in tax accounting. It’s just that this will happen later in tax accounting.
In our example, in the period when the loss arose in accounting, it was not completely taken into account when calculating income tax. Instead, its inclusion in tax expenses was postponed until the future. As a result, the accounting profit was less than the tax profit. The deviation between them, which must be reflected in accounting, is called a deductible temporary difference. And the product of this difference by the income tax rate in force in the reporting period is a deferred tax asset. Thus, it can be calculated using the formula:*
The deferred tax asset is reflected in the credit of account 68 “Calculations for taxes and fees”. That is, in the same account that must be used to account for accrued and paid amounts of income tax, as well as advance payments on it. Usually, a separate sub-account called “Income Tax Calculations” is opened for this purpose.
In our case, special account 09 “Deferred tax assets” corresponds with this account. Thus, the entry that the accountant of Invest LLC must make in June looks like this:*
When and how to settle a deferred tax asset
The Invest company sold its fixed asset in June of this year. In the same month, depreciation was accrued for the last time in tax accounting for this object. And next month - July - the accountant can write off the first part of the loss - 10,000 rubles - as tax expenses.
As soon as the accountant does this, the temporary difference will be 10,000 rubles. less. And it will no longer be 120,000 rubles, but 110,000 rubles. (120,000 – 10,000). Accordingly, the amount of the deferred tax asset must also be adjusted downward. The wiring is like this:*
The accountant at Invest LLC will make such entries monthly until he fully includes the loss from the sale of the fixed asset in tax expenses. In the period when this occurs, the temporary difference will disappear, and with it the deferred tax asset.*
Sergei Razgulin, Actual State Councilor of the Russian Federation, 3rd class
How to close reporting periods in accounting and determine financial results during the year. The organization applies a general taxation system
Conditional income (expense) for income tax
If an organization applies PBU 18/02, then at the same time as closing the reporting period, it is necessary to reflect in accounting the conditional income tax expense (income).
To calculate this indicator, use the formula:*
The amount of conditional income tax expense (income) is reflected in accounting in the subaccount of the same name, which is opened to account 99 “Profits and losses”.
This procedure follows from the provisions of paragraph 20 of PBU 18/02.
In accounting, reflect the amount of conditional expense (income) by posting:*
– the amount of contingent expenses for the reporting period is accrued;
Debit 68 subaccount “Calculations for income tax” Credit 99 subaccount “Conditional income for income tax”
– the amount of conditional income for the reporting period is accrued.
If at the end of the reporting (tax) period a loss is reflected in tax accounting, then you additionally need to make the following entry:*
Debit 09 Credit 68 subaccount “Calculations for income tax”
– a deferred tax asset is reflected from the loss, which will be repaid in the following reporting (tax) periods.
The amount of income tax reflected in accounting at the end of the reporting quarter or year must coincide with the amount reflected in the tax return approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600. Therefore, after making such entries, check whether the reporting period is closed correctly. To do this, compare the total (since the beginning of the year) turnover in account 68 subaccount “Calculations for income tax” in correspondence with the accounts:*
– 09 “Deferred tax assets”;
– 77 “Deferred tax liabilities”;
– 99 “Profits and losses” subaccount “Conditional income tax expense (income)”;
– 99 “Profits and losses” subaccount “Fixed tax liabilities (assets)”.
If the difference between the debit and credit turnovers on these accounts coincides with the amount reflected on line 180 of sheet 02 of the income tax return, then the income tax calculations are reflected correctly in the accounting records. This means that the reporting period was closed correctly.*
Depending on the frequency with which the organization reports income tax, it must do such a check either at the end of each month or at the end of each quarter.
An example of how a conditional income tax expense is reflected in accounting when closing a reporting period
Alpha LLC calculates income tax on a monthly basis based on actual profits. Income and expenses in tax accounting are determined using the cash method. The organization provides information services and enjoys VAT exemption.
In January, Alpha sold services worth RUB 1,000,000.
The organization’s personnel were paid a salary in the amount of 600,000 rubles. The amount of contributions for compulsory pension (social, medical) insurance and insurance against accidents and occupational diseases from accrued salaries amounted to 181,200 rubles.
As of January 31, sales proceeds have not been paid, staff salaries have not been issued, and mandatory insurance contributions have not been transferred to the budget.
On January 15, Alfa manager A.S. Kondratyev submitted an advance report on entertainment expenses in the amount of 24,600 rubles. On the same day, these expenses were reimbursed to him in full. When calculating income tax, entertainment expenses in the amount of 24,000 rubles are taken into account. (RUB 600,000 x 4%).
In January, Alpha had no other operations. The following entries were made in the organization's accounting:
Debit 62 Credit 90-1
– 1,000,000 rub. – revenue from the sale of information services is reflected;
Debit 68 subaccount “Calculations for income tax” Credit 77
– 200,000 rub. (RUB 1,000,000 x 20%) – a deferred tax liability is reflected from the difference between the revenue reflected in accounting and tax accounting;
Debit 26 Credit 70
– 600,000 rub. – wages accrued for January;
Debit 09 Credit 68 subaccount “Calculations for income tax”
– 120,000 rub. (RUB 600,000 x 20%) – a deferred tax asset is reflected from the difference between the salary reflected in accounting and tax accounting;
Debit 26 Credit 69
– 181,200 rub. – compulsory insurance contributions have been calculated from wages for January;
Debit 09 Credit 68 subaccount “Calculations for income tax”
– 36,240 rub. (RUB 181,200 x 20%) – a deferred tax asset is reflected from the difference between the amount of taxes (contributions) reflected in accounting and tax accounting;
Debit 26 Credit 71
– 24,600 rub. – entertainment expenses are written off;
Debit 99 subaccount “Fixed tax liabilities” Credit 68 subaccount “Calculations for income tax”
– 120 rub. ((24,600 rubles – 24,000 rubles) x 20%) – reflects a permanent tax liability on the amount of entertainment expenses reflected in accounting and tax accounting;
Debit 90-2 Credit 26
– 805,800 rub. (RUB 600,000 + RUB 181,200 + RUB 24,600) – the cost of services sold is written off;
Debit 90-9 Credit 99 subaccount “Profit (loss) before tax”
– 194,200 rub. (RUB 1,000,000 – RUB 805,800) – profit for January is reflected;
Debit 99 subaccount “Conditional income tax expense” Credit 68 subaccount “Calculations for income tax”
– 38,840 rub. (RUB 194,200 x 20%) – the amount of conditional income tax expense has been accrued.
In January, Alpha’s tax accounting reflected a loss in the amount of 24,000 rubles. (paid entertainment expenses). Since this loss will affect the determination of the tax base in the following periods, an entry is made in accounting:
Debit 09 Credit 68 subaccount “Calculations for income tax”
– 4800 rub. (RUB 24,000 x 20%) – a deferred tax asset is reflected from a loss not recognized in the current reporting period.
The amount of income tax reflected in the declaration for January is zero. The balance of account 68 subaccount “Calculations for income tax” is equal to:
200,000 rub. – 120,000 rub. – 36,240 rub. – 120 rub. – 38,840 rub. – 4800 rub. = 0.
The contingent income tax expense is reflected correctly. The reporting period is closed correctly.
Account 09 shows information about deferred tax assets (DTA), which are formed due to differences in tax and accounting accounting, when a difference is formed between the income tax calculated on the basis of accounting and tax data.
The deferred asset that has arisen is taken into account in the debit of the account; in the credit it is repaid. The asset in question is formed and accounted for on account 09 for a separate transaction or operation.
That is, IT is part of the income tax deferred for payment at a later date.
When forming a balance sheet based on the results of the year, the amount of the deferred asset formed during the year and not repaid must be transferred to line 1180 in the amount of the balance in the debit of account 09.
Why do deferred tax assets arise?
Sometimes the indicators reflected for the same transaction differ in tax and accounting; in particular, this can be observed in the order of reflecting expenses and income for individual objects, for the purpose of accounting and calculating profit tax.
The tax calculated according to accounting data is called conditional, according to tax data - current. It is the latter that needs to be listed based on the results of each period. When calculating these indicators at the end of the period, a difference arises, entailing the formation of a deferred asset and the need for its future reduction in future periods.
Deferred tax assets appear if expenses for specific transactions are shown in accounting in the current period (upon the fact of their establishment), and in tax - in future periods.
Similarly, deferred tax assets are created if income is recorded for income tax purposes before it is shown in the books.
A few examples when this can happen:
- When a loss is established at the time of disposal of the fixed assets upon sale;
- When creating only in accounting a reserve for paying vacation pay to staff;
- When identifying a loss based on the results of annual activities and transferring it to future periods in order to determine the tax burden;
- With different methods for calculating depreciation charges;
- In case of excessive tax transfer and non-refund;
- When forming accounts payable for purchased assets, if income and expense indicators are recognized on a cash basis;
- In other cases where there is a temporary difference in cost recognition.
In the cases under consideration, the accounting profit is less than the tax profit, as a result of which the conditional tax in accounting turns out to be less than the actual tax payable (the conditional tax is less than the current one) - as a result of this phenomenon, a deferred tax asset arises.
Formula for calculating deferred tax assets (DTA):
SHE = expenses recorded in accounting. accounting in the current period, and in cash. accounting in subsequent periods (or income recorded in cash accounting in the current period, and in accounting in subsequent periods) * rate
Subsequently, when accounting expenses are recognized in taxation, the opposite situation will form - tax profit and current tax will be less than accounting profit and conditional tax, as a result of which IT is repaid. A similar reduction in the deferred asset is observed with the subsequent recognition of tax income in accounting.
The formula for calculating the amount to reduce deferred tax assets (DTA):
Amount to be repaid = expenses written off in accounting. accounting in the previous period, and cash. accounting in the current period) (or income shown in cash accounting in the previous period, and in accounting in the current period) * rate
IT is a type of asset, the value of which in future periods gradually reduces the current tax payable, while the conditional tax according to accounting data increases.
Video lesson “Accounting for deferred tax assets”
In the video lesson, expert teacher of the site Gandeva N.V. (chief accountant) explains how the organization’s deferred tax assets are formed and accounted for. To view the video, click below ⇓
You can follow the link for slides and presentation for the lesson.
Account 09. Reflection of deferred tax assets
Account 09 summarizes data on the movement of deferred tax assets.
By debit, an emerging asset is accepted for accounting when accounting profit and the conditional tax on it exceed similar tax indicators. The amount entered into the debit of account 09 is calculated according to the first formula indicated above - the product of the difference in income (or expenses) by the rate (20% in 2016)
The credit records the amount to be reduced (repaid) of the asset indicated in the debit, received upon subsequent recognition of income in accounting or expenses in taxation. The amount contributed to the credit of account 09 is determined by the second formula. At the same time, the tax asset reflected for a specific transaction in debit 09 is gradually fully repaid.
If the object, upon receipt of which a deferred asset was formed, is disposed of, then the ONA for it, recorded in debit 09, should be written off to debit 99 of the account intended for recording the financial result.
Analytics on the account is carried out for each operation or transaction in relation to which it arose.
Postings to reflect the above transactions:
Formation of deferred tax assets when carrying forward annual losses to future periods
The loss identified based on the results of work within 12 months must be taken into account in the accounting department on the last day of the 12th month of the year. For purposes of calculating income tax, this type of expense must be recognized gradually as profits are calculated. In this case, the company is faced with the formation of a deferred asset, which must be reflected on account 09 on the last day of the year and gradually written off in future periods upon receipt of profit. The write-off is carried out on the last day of each period until it is repaid in full.
Example:
At the end of 2016 the organization summed up the results of its activities and established its negative value - the loss amounted to 800,000 rubles. This loss in accounting will be shown through appropriate entries upon detection (December 31), and in taxation it will be transferred to future periods. Due to such differences, ONA is formed.
Amount of deferred asset:
SHE = 800,000 * 20% = 160,000 rub.
The calculated value is shown as ONA on the last day of 2015.
Profit according to tax information for the first quarter. – 450,000 rubles, for 6 months. – 1,280,000 rub.
The company recognized this tax loss as follows:
- for the first quarter 2016 – share of loss for 2015 RUB 450,000;
- in 6 months 2016 – the entire amount of loss for 2015. 800,000 rub.
On the last day of each period, a double entry was made to repay the deferred asset:
- For the first quarter – 450,000 * 20% = 90,000 rub.;
- In 6 months – (800,000 – 450,000) * 20% = 70,000 rub.
Postings for this example:
Formation of deferred tax assets upon sale of fixed assets
The sale of an object (if this is not the main activity) is carried out through 91 accounts, on the debit of which expenses are recorded in the form of the residual value of the object (the original cost reduced by the amount of depreciation charges made), on the credit - income in the form of receipts from the buyer. If the debit indicator exceeds the credit indicator, then the result from the sale of the fixed assets will be negative - the company will incur a loss.
This type of expense can be taken into account immediately in accounting, but in tax accounting it must be gradually written off in equal parts monthly over a time period determined by the formula:
Term (in months) = Useful life (in months) – In fact, the period of use of the OS (in months)
The last indicator is calculated starting from the 1st month after the asset was taken into account and ending with the month of sale.
Example:
The company purchased an OS, the period of use of which is set at 60 months. Month of start of operation – January 2013. In May 2016 The OS is for sale.
The transaction for the sale of fixed assets was unprofitable, the amount of loss = 50,000 rubles.
The period during which this expense will be recognized in tax accounting = 60 – 40 = 20 months.
Amount subject to monthly accounting in other expenses = 50,000 / 20 = 2,500 rubles.
Accordingly, an amount of 2500 * 20% = 500 rubles will be debited from ONA every month.
To summarize information about the presence and movement of deferred tax assets of an organization, the Chart of Accounts and the Instructions for its application provide for account 09 “Deferred tax assets” (). Let us recall that the concept of a deferred tax asset was introduced by PBU 18/02 for convergence.
What is SHE
Deferred tax asset (DTA) is a part of deferred income tax, which should lead to a reduction in income tax payable to the budget in subsequent reporting periods. IT is defined as the product of deductible temporary differences by the income tax rate (clause 14 of PBU 18/02).
Account 09 “Deferred tax assets”: examples
Accounting account 09 is an active synthetic account, the debit of which reflects the increase in deferred tax assets, and the credit reflects the decrease in IT (Order of the Ministry of Finance dated October 31, 2000 No. 94n).
SHE in an organization can arise for various reasons. Differences in accounting and tax accounting that can lead to the formation of SNA include, in particular (clause 11 of PBU 18/02):
- the use of different methods of calculating depreciation for accounting and tax purposes;
- application of different methods of recognition of commercial and administrative expenses in the cost of products sold, goods, works, services in the reporting period in accounting and tax accounting;
- a loss carried forward that was not used to reduce income tax in the reporting period, but which will be accepted for tax purposes in subsequent reporting periods;
- application, in the case of the sale of fixed assets, of different rules for recognizing for accounting and profit tax purposes the residual value of fixed assets and expenses associated with their sale.
Let's give a conditional example. In accounting and tax accounting, different methods of calculating depreciation of fixed assets are used. During the reporting period, depreciation expensed in accounting amounted to 130,000 rubles, and in tax accounting - 100,000 rubles. All other things being equal, this circumstance will lead to the fact that the accounting profit will be less than the tax profit by 30,000 rubles. Consequently, a deductible temporary difference will arise in the same amount, which will lead to the formation of a TNA in the amount of 6,000 rubles (30,000 rubles x 20%).
The accrued ONA is reflected in the following accounting entry (Order of the Ministry of Finance dated October 31, 2000 No. 94n):
Debit account 09 - Credit account 68 “Calculations for taxes and fees”
In the reporting period, ONA increases the amount of contingent income tax expense.
As the differences that arose earlier are repaid, a decrease in IT is reflected:
Debit account 68 - Credit account 09
In relation to the above example, this will happen in the case when tax depreciation turns out to be greater than accounting.
If the object for which SHE is listed is disposed of completely, the amount of the deferred tax asset for it is written off:
Debit account 99 “Profits and losses” - Credit account 09
Analytical accounting of deferred tax assets in account 09 is carried out by type of assets or liabilities for which a deductible variable difference has arisen.
Dt 09 Kt 09 - an accounting entry reflecting the transfer of losses of the current period to future ones. When internal posting to account 09 is used and how it affects tax and accounting reporting indicators, we will consider in this article.
What is reflected in account 09
Account 09 reflects information about deferred tax assets (DTA) generated when deductible temporary differences (DTD) arise. IRRs appear when the amount of profit is reflected in the accounting records in a smaller amount than in the tax account. In particular, this situation arises when expenses are accepted earlier in accounting and income is reflected later than in tax accounting.
The procedure for recording transactions on account 09 is established by PBU 18/02 and is relevant for all income tax taxpayers, except for credit and municipal institutions (clause 1 of PBU 18/02). Small businesses, as well as non-profit organizations reporting on simplified financial statements, are given the opportunity to refuse to apply PBU 18/02 (clause 2 of PBU). They are required to record their choice in the accounting policy.
When the entry is applied Debit 09 Credit 09
Wiring Dt 09 Kt 09 needed by taxpayers using automated accounting systems to close debit balances in the “Current period loss” subconto of account 09 at the end of the year.
Example
At the beginning of 2015, Miralux LLC purchased office equipment for 120,000 rubles. The accounting policy of the enterprise states that in accounting, depreciation of fixed assets is written off using the reducing balance method, and in tax accounting, it is written off using the straight-line method. When calculating income tax (PIT), the company uses PBU 18/02.
At the end of 2015, accrued depreciation on office equipment was:
- in accounting - 40,000 rubles;
- at the tax office - 20,000 rubles.
As a result, a VVR was formed in the amount of 20,000 rubles. (40,000 (used) - 20,000 (used)). The amount of IT at the end of the year was 4,000 rubles. (VVR × NNP rate = 20,000 rubles × 20%).
The reflection of IT in accounting was recorded by the following posting: Dt 09 (loss of the current period) Kt 68 (calculation of income tax) - 4,000 rubles.
To simplify the example, we will agree that no more operations were carried out by Miralux LLC in 2015.
At the end of the year, the loss of the current period reflected in the accounting records of Miralux LLC is closed by transferring it to future periods by manual entry: Dt 09 (deferred expenses) Kt 09 (loss of the current period) - 4,000 rubles.
Internal posting to account 09 allows the automated accounting system, when carrying out planned closures in future periods, to see the recorded difference and, if there is profit received, to close it by posting: Dt 68 (calculation of income tax) Kt 09 (deferred expenses).
Important! According to Art. 283 ch. 25 of the Tax Code of the Russian Federation, taxpayers have the right to carry forward a loss received in the current period to the future in full or in part for 10 years following the period in which the loss was received.
Moreover, to write off losses you do not need to wait for the next tax period. This operation can be carried out in the 1st reporting period in which the taxpayer made a profit based on the results of the taxpayer’s activities.
Reflection of posting Dt 09 Kt 09 in tax and accounting reporting
Internal posting to account 09 does not affect the indicators of the general ledger and tax registers used to fill out accounting and tax reporting. But its implementation is necessary for the final reporting forms to be correctly filled out by an automated accounting system. If there is no internal posting to account 09 during automated reporting, the taxpayer may encounter software or amount errors.
Let's consider the reflection in the final reporting of transactions related to postings to account 09.
Example (continued)
Based on the results of the 1st quarter of 2016, Miralux LLC received income from its activities, reflected in accounting and tax accounting in the amount of 50,000 rubles. Tax losses taken into account last year were aimed in 2016 at reducing the income tax in full by posting:
Dt 68 (calculation of income tax) Kt 09 (deferred expenses) - 4,000 rubles.
Based on the amounts from the example given, the following lines of sheet 02 of the tax return for NNP are filled in:
|
Indicators |
Line no. |
2015 |
2016 |
|
Income from sales |
|
||
|
Expenses that reduce the amount of income from sales |
20,000 rub. (tax expenses for depreciation are reflected) |
||
|
Total profit (loss) |
(RUB 20,000) |
50,000 rub. |
|
|
Tax base |
50,000 rub. |
||
|
The amount of loss that reduces the tax base for the reporting (tax) period |
20,000 rub. (loss of previous years) (VVR for 2015) |
||
|
Tax base for tax calculation |
30,000 rub. (50,000 - 20,000) |
||
|
Income tax |
6,000 rub. (30,000 × 20%) |
How to fill out a tax return for NNP, see the article.
In the statement of financial results, the considered transactions will be reflected in the following form:
|
Indicators |
2015 |
2016 |
|
Revenue |
50,000 rub. (income received from activities) |
|
|
Administrative expenses |
40,000 rub. (accounting expenses for depreciation are reflected) |
|
|
Profit (loss) before tax |
(40,000 rub.) |
50,000 rub. |
|
Current income tax |
10,000 (50,000 × 20%) |
|
|
Change SHE |
4,000 rub. (debit turnover on account 09 is reflected) |
(RUB 4,000) (credit turnover on account 09 is reflected) |
|
Net profit (loss) |
(44 000) (-40 000 - 4 000) |
44 000 (50 000 - 10 000 + 4000) |
Results
Wiring Dt 09 Kt 09 is necessary only when the taxpayer uses special automated accounting systems. It allows you to close losses of the current period, recorded taking into account PBU 18/02, by transferring them to future periods and generate final reporting without errors.
Account 09 in accounting is used when discrepancies arise between accounting data. and tax accounting. It reflects temporary differences in the amount of deferred tax asset (DTA) in cases where expenses for calculating income tax are less than expenses for the same period in accounting regulated by PBU 18/02. Briefly about the procedure for recording transactions on this account is in the article.
So, if in accounting the expenses are higher than in tax accounting, then the income tax in accounting will be less. It is as a result of the accrual of IT on the account. 09 we must equalize the tax in both accounts. Account 09 shows information about the formed deferred asset and its change in order to equalize the accrued tax between two accounts:
- In debit 09, we reflect the VAT formed in the reporting period in the amount of 20% (tax rate in the reporting period) of the resulting deductible difference. In this case, the account is credited. 68 “Calculations for income tax”: Dt 09 Kt 68;
- for loan 09, we show how much the IRA decreased in the reporting period, and for the loan we also show the full repayment of the IRA in certain cases. Account 68 in this case will be debited: Dt 68 Kt 09.
It is important to organize analytics for the account in the context of assets and (or) liabilities for which the temporary difference is formed.
For small businesses
Since the formation of differences is not welcomed by accountants, let us immediately remind you that small enterprises (not subject to mandatory audit), non-profit organizations - those who have the right, can refuse to use PBU 18/02, not create account 09 and not use it in accounting and reporting for simplified accounting and simplified reporting. This right must be recorded in the accounting policies of such organizations.
How to close account 09 if the organization has the right and has decided to refuse to form differences? To do this, on 31.12 of the year preceding the year from the beginning of which the decision was made not to apply PBU 18/02, we make accounting entries for the account balance. 09:
Dt 84 Kt 09.
In the explanatory note to the reporting for 2017, it is advisable to reflect the fact of refusal to apply PBU 18/02 from the year following the reporting year.
Postings to account 09 for those who are required to create accounting differences
The write-off of account 09 upon liquidation of an LLC, as well as in the case of disposal of the asset for which it was accrued, is reflected:
Dt 99 Kt 09.
If there was a profit tax loss, for example, accounting and tax at the end of 2017 amounted to 2,000,000 rubles. In accounting we recognize it at a time, and for income tax - in parts in the order Art. 283 Tax Code of the Russian Federation. Therefore, a temporary difference arises in the amount of RUB 2,000,000. and from her account. 09 in the amount of 400,000 rubles. (2,000,000 × 20%). We reflect the accrued IT in accounting:
Dt 09 Kt 68 in the amount of 400,000 rubles.
When using a loss to reduce income tax, you must show the change in account. 09. For example, in 1st quarter. In 2019, the tax base for income tax was RUB 2,400,000. In accordance with Art. 283 of the Tax Code of the Russian Federation, the base can be reduced by no more than 50%, that is, by 1,200,000 rubles.
20% from RUB 1,200,000. is 240,000 - it is for this amount that we have the right to show the change in the account. 09 in part ONA for tax loss with the following entry:
Dt 68 Kt 09 in the amount of 240,000 rubles.
When does account 09 close? The remaining SHE is for 160,000 rubles. will be debited to the account. 68 until the remaining loss (RUB 1,200,000) is fully used to reduce income tax.
When selling fixed assets with a loss in accounting, the residual value of the fixed assets is completely written off as expenses at a time, forming a loss on the sale of the fixed assets. For the purpose Tax Code of the Russian Federation such a loss is recognized on a straight-line basis over the remaining life of the asset. A temporary difference arises in the amount of loss from the sale, IT is formed:
Dt 09 Kt 68 in the amount of 20% of the loss from the sale of fixed assets.
In the months following the month of sale, for the purposes of applying the Tax Code of the Russian Federation, we can recognize a loss from the sale of fixed assets, as a result of which it will decrease. The amount of such reduction is calculated as the quotient of IT divided by the loss from the sale of the asset and the remaining service life of the asset. The following entry is made for the amount of such repayment:
Dt 68 Kt 09 - for the entire remaining service life of the implemented OS.