Last year's revenues revealed this year. Expenses from past tax periods can be taken into account in the current one only if there is profit. Income tax: loss of previous years or revision
Accounting
In accounting, the amount of loss is recognized as a lump sum (Instruction to the chart of accounts). Due to the fact that for tax purposes the loss will be taken into account in the next reporting periods, accounting will generate deductible temporary differences (Clause 11 PBU 18/02). They will lead to the formation deferred tax asset (Clause 17 PBU 18/02).
Due to the absence or lack of profit over 10 years, the organization may not cover or not fully cover the amount of the loss received. In this case, the amount of the unwritten loss in tax accounting will remain unpaid. In accounting, the outstanding balance of the deferred tax asset will need to be written off (clause 17 of PBU 18/02, letter of the Ministry of Finance of Russia dated September 14, 2005 No. 07-05-06 / 243). Reflect this by wiring:
Debit 99 Credit 09
- the outstanding deferred tax asset has been written off.
An example of reflection in accounting and in taxation of a loss of past years carried forward
According to the results of work for nine months of 2015, profit is reflected in the tax accounting of LLC Alpha. In general, in 2015, the organization had a loss in the amount of 90,000 rubles.
In December 2015, the accountant made the entry:
Debit 09 Credit 68 subaccount "Calculations of income tax"
- 18,000 rubles. (RUB 90,000 × 20%) - deferred tax asset is reflected.
In the first quarter of 2016, the organization made a profit of 70,000 rubles. This amount is fully directed to cover last year's loss. In this case, part of the deferred tax asset is written off by posting:
Debit 68 subaccount "Calculations of income tax" Credit 09
- 14,000 rubles. (RUB 70,000 × 20%) - a deferred tax asset has been written off.
The remainder of the loss in the amount of 20,000 rubles. will reduce the tax base for income tax in the next reporting (tax) periods. Then the remaining part of the deferred tax asset in the amount of RUB 4,000 will be written off. (18,000 rubles - 14,000 rubles).
Keep the documents confirming the amount of the incurred loss for the entire period until you reduce the profit by the amount of this loss (clause 4 of article 283 of the Tax Code of the Russian Federation). After the entire amount of the loss has been repaid, keep the documents confirming its formation for another four years (subparagraph 8, clause 1 of article 23 of the Tax Code of the Russian Federation).
Losses identified in the current year
Losses carried forward should be distinguished from losses of past tax periods identified in the current reporting (tax) period. The latter should be included in non-operating expenses (subparagraph 1 of paragraph 2 of article 265 of the Tax Code of the Russian Federation), if they do not fall under paragraph 1 of Article 54 of the Tax Code of the Russian Federation. They cannot be carried over to the future.
Losses of past tax periods identified in the current reporting (tax) period include, for example, losses incurred due to the return of defective products in the next tax period after their sale .
Situation: Does the cost of the unbilled delivery of the previous tax period refer to losses of previous years? The documents were received in the current tax period.
Yes, it does.
The entity may account for the identified expenses as a loss of prior years and not restate tax liabilities for last year... This is due to the fact that errors caused by late receipt of documents confirming expenses lead to excessive payment of income tax.
But in the situation under consideration, the period when the costs arise is known. Expenses that related to the previous year, but were not accounted for on time, should be qualified as a mistake made in the formation of the tax base for income tax. It is necessary to correct such errors in accordance with the provisions of paragraph 3 of paragraph 1 of Article 54 of the Tax Code of the Russian Federation. Consequently, the organization has the right to submit a revised declaration.
As a general rule, if in the current reporting (tax) period the organization has identified losses of previous years, it has the right to include them in the non-operating expenses of the current period (subparagraph 1 of paragraph 2 of article 265 of the Tax Code of the Russian Federation). However, the list of losses, as well as the reasons for their occurrence, are not defined by Chapter 25 of the Tax Code of the Russian Federation. Explanations from which it would follow that organizations may include losses incurred in connection with the late receipt of documents in the non-operating expenses of the current period, the controlling departments did not give.
In arbitration practice, there are examples of court decisions, which say that previously unaccounted expenses, the period of which is not known, are equated to losses of previous years (see, for example, Resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 4894/08 of September 9, 2008, FAS Of the Ural District of February 4, 2009 No. F09-157 / 09-C3, of the Moscow District of October 27, 2008 No. KA-A40 / 9127-08). According to the judges, the provisions of subparagraph 1 of paragraph 2 of Article 265 of the Tax Code of the Russian Federation can be applied only in these cases.
Losses in the consolidated group of taxpayers
A special procedure for writing off past losses is provided for by tax legislation for former members of consolidated groups of taxpayers. This order depends on whether the former member was reorganized (re-created during reorganization) while it was in a consolidated group.
For tax purposes, the former member of the consolidated group takes into account the losses of previous years according to general rules, taking into account the provisions of Article 50 of the Tax Code of the Russian Federation. The only exception is that the maximum carry forward of losses is increased by the number of years in the consolidated group.
An organization - a former group member can reduce the tax base of the current tax period by the amount:
- their losses incurred prior to joining the consolidated group;
- losses of liquidated organizations, the legal successor of which it is, if the organization, being part of a consolidated group, was reorganized in the form of a merger or acquisition. In this case, only those losses are accepted that the liquidated organizations incurred before joining the consolidated group;
- losses of a liquidated (reorganized) organization, the legal successor of which is an organization - a former member of a consolidated group, if during the period of participation in such a group it was re-created as a result of reorganization in the form of division. In this case, only those losses that the liquidated organization incurred before joining the consolidated group are accepted.
This procedure is provided for by paragraph 6 of Article 283 of the Tax Code of the Russian Federation.
Unfortunately, primary documents do not always arrive at the accounting department on time. It is not uncommon for cases when it is necessary to reflect in the accounting the income and expenses of previous years, attributable to documents received late. At the same time, as a rule, the specified q is also submitted. This article will consider the features of accounting according to PBU 18/02 in cases where income and expenses of previous years are revealed.
Why are there constant differences?
In accordance with clause 8 of PBU 9/99 "Income of an organization" (approved by order of the Ministry of Finance dated May 6, 1999 No. 32n) and clause 12 of PBU 10/99 "Expenses of an organization" (approved by order of the Ministry of Finance of May 6, 1999 No. 33n), income and expenses of previous years revealed in the reporting year shall be reflected in the accounting in the reporting period when they were identified as part of other income and expenses on account 91 “Other income and expenses”.
In order to take into account these incomes and expenses of previous years for the purpose of taxation with income tax, taxpayers, in accordance with the rules of Article 81 of the Tax Code of the Russian Federation, submit revised income tax returns for past years, which include the identified amounts.
Clause 4 of PBU 18/02 "Accounting for calculations of corporate income tax" established that permanent differences mean income and expenses that form accounting profit (loss) of the reporting period and are excluded from the calculation of the tax base for income tax, both reporting and subsequent reporting periods.
Consequently, the income and expenses of previous years identified in the reporting period will be recorded in accounting as income and expenses in the reporting year when they were identified. At the same time, for the purposes of taxation with profit tax, these incomes and expenses in the reporting year, when they were identified, will not be taken into account. Also, they will not be taken into account for income tax and in future tax periods, because these income and expenses will be reflected in the revised declarations that will be submitted over the past years.
Thus, the profits and losses of previous years, identified in the reporting year, fall under the definition of permanent differences, since in the current accounting, they will be reflected as income and expenses, and in the tax accounting of the current year, and in the future, they will not be taken into account, since they relate to past tax periods for income tax.
PNO and PNA
In this regard, the income and expenses of previous years identified and reflected in the accounting records represent permanent differences that are subject to accounting in the following order:
Expenses of previous years, multiplied by the income tax rate (24%), lead to the formation of a permanent tax liability (PNL), which must be reflected by posting Debit 99 Credit 68;
The income of previous years, multiplied by the income tax rate (24%), leads to the formation of a permanent tax asset (PNA), which must be reflected by the entry Debit 68 Credit 99.
These transactions are reflected in the current accounting of the period when they were identified, regardless of what financial result (profit or loss) was in the accounting and tax accounting of the period to which they actually relate, and for which an updated tax return will be submitted. profit. At the same time, in addition to the above postings, it may be necessary to reflect the following in accounting.
If, according to the revised income tax return filed for previous years due to the identification of these incomes and expenses of previous years, there is an arrears, then this arrears, together with the accumulated interest, in the current accounting should be reflected by posting Debit 99 Credit 68 If, according to the revised declaration, the amount of income tax decreases in comparison with the initial declaration, i.e. If there is an overpayment for income tax, then this overpayment must be posted in the current accounting by posting Debit 68 Credit 99.
When will temporary differences occur?
If in the tax period for which the revised declaration is submitted, a loss was recorded in the tax accounting that was declared in the primary declaration, and the revised declaration only adjusts its value up or down, then as a result of filing the revised declaration in the current year, neither arrears, no overpayment.
According to clause 11 of PBU 18/02, deductible temporary differences include a loss carried forward, not used to reduce income tax in the reporting period, but which will be accepted for tax purposes in subsequent reporting periods. Deductible temporary differences multiplied by the income tax rate (24%) create a deferred tax asset (SHA), which must be reflected in accounting by posting Debit 09 Credit 68. In the future, when this loss is transferred to expenses according to the rules of Article 283 of the Tax Code of the Russian Federation, created by SHE will be repaid in the corresponding part attributable to the transferred loss (Debit 68 Credit 09).
It must be said that the need to apply just such an approach, in the event of losses in tax accounting, was indicated by the Ministry of Finance in its letter dated July 14, 2003 No. 16-00-14 / 219.
Accordingly, if at the end of a year (tax period), a loss was generated in tax accounting, then this loss, multiplied by 24%, according to the rules of PBU 18/02, must be reflected in accounting by posting Debit 09 Credit 68.
If in subsequent years unaccounted income and expenses related to the past unprofitable tax period are revealed, which, by means of an updated declaration, change the tax loss of this past year up or down, then it becomes necessary to adjust account 09 "ONA" related to this tax loss. This adjustment, in our opinion, should be carried out by postings: Debit 09 Credit 99 (if the loss has increased) or Debit 99 Credit 09 (if the loss has decreased). Correction in correspondence with account 99 “Profits and Loss” is due to the fact that such an adjustment cannot be made in correspondence with account 68, since reflection of transactions Debit 09 Credit 68 or Debit 68 Credit 09 is possible only in the part of income tax related to the current period and the current tax base for income tax.
Reflection in the Profit and Loss Statement
Arrears and overpayments of corporate income tax arising as a result of filing a revised tax return in the Profit and Loss Statement (Form No. 2) shall be reflected in an additional line, which must be provided between the line "Current income tax" and the line "Net profit (loss) of the reporting period ". The Ministry of Finance adheres to a similar position (letter of the Ministry of Finance dated 23.08.04 No. 07-05-14 / 219).
The amounts of SHE adjustments, as a result of changes in the tax loss of previous years, reflected in the current accounting by the entries Debit 09 Credit 99 or Debit 99 Credit 09, in the Profit and Loss Statement are also subject to reflection in an additional line (it is possible to introduce a second additional line), between the line " Current income tax "and the line" Net profit (loss) of the reporting period ". The need to introduce additional lines in form No. 2 in cases where accounts 09 "ONA" and 77 "ONO" correspond to account 99 "Profits and losses" was indicated in the letter of the Ministry of Finance dated September 14, 2005 No. 07-05-06 / 243 ...
The main thing is the financial result in tax accounting
It must be said that the fundamental, when reflecting transactions according to the rules of PBU 18/02, in cases where revised income tax returns for previous years are submitted, is the financial result (profit or loss) of this past period in tax accounting. The accounting financial result of this revised period is not significant. Consider the situations that may arise when filing revised income tax returns.
The first situation
The income and expenses identified increase the taxable profit of the previous tax period.
Example
In the current 2007, the income and expenses related to the previous 2006 were revealed. Income of previous years amounted to 40,000 rubles, and expenses - 15,000 rubles. In this regard, an updated declaration is submitted for the previous year, which was profitable for tax purposes. As a result of the submission of the revised tax return, the taxable profit of the previous year increased by 25,000 rubles. and, accordingly, the organization had arrears in the amount of 6,000 rubles. (25,000 rubles x 24%). The following transactions must be reflected in the accounting:
DEBIT 91 Credit 76 (60, 10, etc.)
- reflected losses of the last year - 15,000 rubles;
DEBIT 99 Credit 68
- reflected the PNR in the amount of 24% of the losses of previous years - 3600 rubles;
- the profit of the last year is reflected - 40,000 rubles;
DEBIT 68 Credit 99
- PNA is reflected in the amount of 24% of the profit of previous years - 9600 rubles;
DEBIT 99 Credit 68
- accrued arrears resulting from the submission of a revised income tax return - 6,000 rubles.
If, as a result of filing a revised tax return, the taxable profit of the previous year decreased, and, accordingly, the taxpayer would have an overpayment of income tax, then the following would have to be reflected in the accounting:
DEBIT 68 Credit 99
- reflects the overpayment of income tax resulting from the submission of the revised tax return.
Second situation
The identified income and expenses reduce the tax loss of the previous tax period.
Example
In the current year, the income and expenses related to the previous year were revealed. Income of previous years amounted to 20,000 rubles, and expenses - 25,000 rubles.
In this regard, a revised declaration is submitted for the previous year, which was unprofitable for tax purposes.
As a result of filing a revised tax return, the tax loss of the previous year increased by 5,000 rubles. The following transactions must be reflected in the accounting:
- reflected losses of the last year - 25,000 rubles;
Debit 99 Credit 68
- PNR is reflected in the amount of 24% of losses of previous years - 6,000 rubles;
DEBIT 76 (60, 10, etc.) Credit 91
- the profit of the last year is reflected - 20,000 rubles;
DEBIT 68 Credit 99
- PNA is reflected in the amount of 24% of the profit of previous years - 4800 rubles;
DEBIT 09 Credit 99
- the SHE adjustment is reflected in the amount of 24% of the difference between what the loss in tax accounting became after the submission of the revised declaration and was before its submission - 1200 rubles. (5000 rubles x 24%).
If, as a result of filing a revised tax return, the tax loss of the previous year decreased, then the accounting would need to reflect the posting:
DEBIT 99 Credit 09
- the SHE adjustment is reflected in the amount of 24% of the difference between what the loss in tax accounting was before the submission of the revised declaration and became after its submission.
Third situation
The revealed income and expenses of the previous tax period turned the previous profitable tax period into an unprofitable one.
Example
In the current year, the income and expenses related to the previous year were revealed. Income of previous years amounted to 45,000 rubles, and expenses - 115,000 rubles. In this regard, a revised declaration is submitted for the previous year, according to which, according to the initial declaration, the taxable profit was 60,000 rubles.
As a result of filing a revised tax return, last year for tax purposes became unprofitable (the loss amounted to 10,000 rubles).
The following transactions must be reflected in the accounting:
DEBIT 91 Credit 76 (60.10, etc.)
- losses of the last year are reflected - 115,000 rubles;
DEBIT 99 Credit 68
- reflected the PNR in the amount of 24% of the losses of previous years - 27,600 rubles;
DEBIT 76 (60, 10, etc.) Credit 91
- reflected the profit of the last year - 45,000 rubles;
DEBIT 68 Credit 99
- the PNA is reflected in the amount of 24% of the profit of previous years - 10,800 rubles;
DEBIT 68 Credit 99
- reflects the overpayment of income tax resulting from the submission of the revised tax return - 14,400 rubles. (60,000 rubles x 24%);
DEBIT 09 Credit 99
- SHE is reflected in the amount of 24% of the loss in the tax accounting of the last year, which arose as a result of filing an updated tax return - 2,400 rubles. (10,000 rubles x 24%).
Fourth situation
The revealed income and expenses of the previous tax period turned the previous unprofitable tax period into a profitable one.
Example
In the current year, the income and expenses related to the previous year were revealed. Income of previous years amounted to 75,000 rubles, and expenses - 35,000 rubles. In this regard, a revised declaration is submitted for the previous year, which was unprofitable for tax purposes. The loss on the primary declaration amounted to 5,000 rubles. As a result of filing a revised tax return, the past year has become profitable for tax purposes. The taxable profit according to the revised declaration was 35,000 rubles. The following transactions must be reflected in the accounting:
DEBIT 91 Credit 76 (60.10, etc.)
- reflected losses of the last year - 35,000 rubles;
DEBIT 99 Credit 68
- reflected the PNR in the amount of 24% of the losses of previous years - 8400 rubles;
DEBIT 76 (60, 10, etc.) Credit 91
- reflected the profit of the last year - 75,000 rubles;
DEBIT 68 Credit 99
- PNA is reflected in the amount of 24% of the profit of previous years - 18,000 rubles;
DEBIT 99 Credit 68
- reflects the income tax arrears resulting from the submission of a revised tax return - 8400 rubles. (35,000 rubles x 24%);
DEBIT 99 Credit 09
- the write-off of SHE attributable to the tax loss on the primary profit tax declaration, which was eliminated as a result of the submission of the revised declaration, is reflected - 1200 rubles. (5000 rubles x 24%).
The Tax Code of the Russian Federation, if errors (distortions) are detected in calculating the tax base relating to past tax (reporting) periods, in the current period, the tax base and the tax amount are recalculated for the period in which these errors (distortions) were committed.
If an organization detects inaccurate information in the tax declaration submitted by it to the Federal Tax Service Inspectorate, as well as errors that do not lead to an underestimation of the amount of tax payable, it has the right to make the necessary changes to the tax return and submit a revised tax return (clause 1 of article 81 of the Tax Code of the Russian Federation) ...
If there is a loss in the current period
The tax base for the purposes of applying Ch. 25 of the Tax Code of the Russian Federation recognizes the monetary expression of profit determined in accordance with Art. 247 of the Tax Code of the Russian Federation, subject to taxation (clause 1 of Article 274 of the Tax Code of the Russian Federation).
If in the reporting (tax) period the taxpayer has received a loss - the negative difference between the incomes determined in accordance with Ch. 25 of the Tax Code of the Russian Federation, and expenses accounted for for tax purposes in the manner provided for in Chapter. 25 of the Tax Code of the Russian Federation, in this reporting (tax) period is recognized as equal to zero (clause 8 of article 274 of the Tax Code of the Russian Federation). That is, in this situation, recalculation of the tax base of the current reporting (tax) period is impossible.
Thus, the organization has the right to include in the tax base of the current reporting (tax) period the amount of the detected error (distortion), which led to excessive payment of tax in the previous reporting (tax) period, only if received in the current reporting (tax) period profit. If, based on the results of the current reporting (tax) period, a loss is received, it is necessary to recalculate the tax base for the period in which the error occurred (that is, to submit an updated income tax return). Such clarifications are given, in particular, in the letters of the Ministry of Finance of Russia dated March 24, 2017 No. 03-03-06 / 1/17177, dated April 13, 2016 No. 03-03-06 / 2/21034.
Note: in order for errors of past periods to be taken into account in the current period, it is necessary that not only the base of the current period, but also the base for the period when the error occurred, should not be zero.
Let us explain what is meant. Suppose, according to the results of operations for 2014 - 2015, the organization received losses, respectively, the amount of income tax calculated to the additional payment (to decrease) is equal to zero. Does the organization have the right to reflect in the tax return for income tax for 2017 (current) the identified expenses related to 2014 - 2015, without submitting revised tax returns for the indicated periods?
Considering that the taxpayer has set a period for making mistakes, and that these mistakes did not lead to excessive payment of income tax, the taxpayer has no grounds to recalculate the corresponding tax base and the amount of tax in the current tax period. This opinion was expressed by the Ministry of Finance in letters dated 07.05.2010 No. 03-02-07 / 1-225, dated 15.03.2010 No. 03-02-07 / 1-105. A similar opinion can be found in arbitration practice (see, for example, the Resolution of the Ninth Arbitration appellate court dated 17.10.2014 No. 09AP-42033/2014, 09AP-42596/2014 in case No. A40-59510 / 13, upheld by the Resolution of the AS MO dated 24.02.2015 No. F05-413 / 2015).
About the period during which you can adjust the tax base
In its letters, the Ministry of Finance draws attention to one more point concerning the application of the provisions of paragraph 1 of Art. 54 of the Tax Code of the Russian Federation, namely for a three-year period during which the tax base can be adjusted.
So, if an error that caused an overpayment of income tax arose more than three years ago, the organization can correct it in the current tax period, but it will have to prove its case in court.
So, the error revealed in the current period, which was made in the past periods, can be corrected only by filing an updated income tax return in cases when:
the error led to an understatement of the tax calculated to be paid on the declaration;
an error in the calculation of the tax base was made in the “zero” declaration or declaration in which the loss was declared;
the error led to an underestimation of expenses, and in the current period a loss was received.
In the current period, errors related to past periods can be corrected if the following conditions are met:
if errors have led to excessive tax payment in the past period (incomes were overestimated or expenses were underestimated; in the “wrong” declaration, the tax payable is not zero);
if three years have not passed from the date of payment of the tax on the "erroneous" declaration to the date of submission of the declaration for the current period.
According to clause 7.3 of the Procedure for filling out the income tax return, approved. By order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3 / [email protected], adjustment of the tax base when the taxpayer exercises the right to recalculate the tax base and the tax amount for the tax (reporting) period in which errors (distortions) related to the previous tax (reporting) periods have been identified, in cases where the mistakes (distortions) have led to excessive payment of tax is reflected in lines 400 of Appendix 2 to sheet 02.
Lines 401 - 403 provide a breakdown of the indicator in line 400 for previous tax periods, which include the identified errors (distortions).
Lines 400 - 403 do not include the amounts of income and losses of past tax periods identified in the current reporting (tax) period and reflected in line 101 of Appendix 1 to sheet 02 and on line 301 of Appendix 2 to sheet 02 of the declaration.
Expenses of prior years discovered in the current year are usually referred to as “losses of previous years identified in the reporting period”. About the order of their accounting and tax accounting we will remind you in our consultation.
Last year's expenses identified in the reporting period: accounting
For expenses of previous years, postings can be very diverse. Both accounts for accounting for production costs (for example, 20 "Main production", 26 "General business expenses"), account 44 "Expenses for sale", and account 91 "Other income and expenses" can be debited. And even account 84 "Retained earnings (uncovered loss)".
From the point of view of reflection on accounting accounts, losses of previous years recognized in the reporting year are considered only those last year's expenses that are reflected in the debit of account 91 "Other income and expenses" (Order of the Ministry of Finance dated 31.10.2000 No. 94n, clause 11 of PBU 10/99). And this is how minor accounting errors identified after the signing date are reflected accounting statements(Clause 14 PBU 22/2010).
For example, if you forgot to calculate depreciation for previous years, then it will be shown as a loss of previous years as follows:
Debit account 91 - Credit account 02 "Depreciation of fixed assets"
And, for example, if last year the proceeds from the sale of goods were erroneously overestimated and the magnitude of the overestimation is not significant, the resulting loss of previous years will need to be reflected as follows:
Debit account 91 - Credit account 62 "Settlements with buyers and customers"
Regardless of the level of materiality, as part of the losses of previous years identified in the reporting year, in the debit of account 91, it is necessary to show losses that have arisen as a result of obtaining new information that was not available to the organization at the time of reflection (non-reflection) of the facts of economic activity (paragraph 80 of the Order Ministry of Finance dated July 29, 1998 No. 34n, clause 2 PBU 22/2010).
For example, the supplier, in connection with the accounting error he made, only in May 2018 issued an act of services rendered for the delivery of goods for June 2017. In this case, the costs of the last year, revealed in the reporting year, the purchaser of services, regardless of the amount of such delivery costs, will take into account as follows:
Account debit 91 - Credit account 60 "Settlements with suppliers and contractors"
The recognition of past year expenses identified in the reporting period must be distinguished from the write-off of a loss of past years through profit. In the latter case, we mean an accounting record of the form:
Debit account 84, subaccount "Retained earnings of previous years" - Credit account 84, subaccount "Loss of previous years"
Tax accounting of losses of previous years
Historical expenses identified in the reporting period will be recognized as losses of previous years only if they are not errors. This means that the occurrence of such expenses or a decrease in income is associated with the emergence of new circumstances that the taxpayer did not previously know about.
For example, last year the organization sold goods and recognized income tax revenue, but this year their marriage was discovered and the goods were returned by the former buyer. The decrease in revenue is the loss of the last year, which was revealed in the reporting year and which the seller did not know about at the time of shipment (Letter of the Ministry of Finance dated July 25, 2016 No. 03-03-06 / 1/43372).
When calculating profit tax, losses of previous years are taken into account as part of non-operating expenses of the current year (clause 1 of article 252, clause 1 of clause 2 of article 265, clause 1 of article 272 of the Tax Code of the Russian Federation).
But if we are talking about errors, then the identified expenses of previous years are generally taken into account by submitting an updated declaration for the period in which such an error occurred (Article 54 of the Tax Code of the Russian Federation). For example, in May 2018, an entity discovered that it had not reflected labor costs in its income tax expense in November 2017. She will need to file an updated 2017 tax return. Although, if at the end of 2017 income tax was payable, then it will be possible to take into account salary costs in the declaration for the half of 2018. This is due to the fact that the non-reflection of the salary in the expenses of 2017 led to an excessive payment of the tax for 2017. And in this case, the Tax Code of the Russian Federation gives the taxpayer the right to take into account the expenses either in the period to which they relate, or in the period of the error detection.
Theoretically, the dates on which the primary documents were written out and the dates on which the corresponding business transactions are reflected in the accounting should coincide. But in practice, there are often cases when goods, works or services are actually accepted in one period, and documents on them (invoices or acts) are received in another. As a result, the organization is knowingly aware of the actually incurred expenses, but there are no grounds for their reflection in accounting (both in accounting and in tax). The situation becomes especially confusing when it comes to different tax periods. We believe that every taxpayer has faced a similar problem at least once in his life, therefore, ways of solving it are of interest to a wide range of readers.
The situation under consideration is not directly regulated by the Tax Code. And this, in turn, indicates the presence of at least several methods of accounting for expenses, the supporting documents for which were received by the taxpayer with a delay. Each of them, as well as their pros and cons, will be considered in detail.
Adjustment of the tax base of the previous period
This option is quite legitimate and complies with the provisions of tax legislation, in particular p. 1Art. 54 and clause 1 of Art. 272 of the Tax Code of the Russian Federation.As a reminder: the procedure for recognizing costs under the accrual method is defined clause 1 of Art. 272, according to which expenses accepted for tax purposes subject to the provisions ch. 25 Tax Code, are recognized as such in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds and (or) another form of their payment and are determined taking into account Art. 318-320 of the Tax Code of the Russian Federation... In other words, expenses are recognized in the reporting (tax) period in which they arose based on the terms of the transaction. This is the so-called general principle of cost recognition for profit tax purposes. As FAS PO emphasized in Decree of 21.02.2012 No. А72-5678 / 2011, this principle does not give the taxpayer the right to arbitrarily choose the tax period for reflecting expenses.
Based on the above principle, the taxpayer, having received the documents with a delay, must adjust the taxable base for income tax of the previous period by the amount of costs incurred (and, accordingly, the amount of tax payable) and submit an updated declaration to the inspectorate.
In favor of this method of reflecting expenses previously not taken into account in taxation of profit, the following arguments can be cited. Tax accounting is a system for summarizing information to determine the taxable base for income tax based on data from primary documents grouped in accordance with the procedure provided for by tax legislation ( Art. 313 of the Tax Code of the Russian Federation). If there are no primary documents (regardless of their format - paper or electronic), then there is no possibility of accounting for the costs incurred for tax purposes. As a result, the taxable base reflected in the tax return for the period when the expenses were actually incurred by the taxpayer turns out to be overstated. As a result, the amount of tax calculated and declared to be paid to the budget for this period is also overestimated.
Checkers with both hands "for"
Local tax authorities (as indicated by examples from arbitration practice) often insist on just this way of recognizing the costs in question. They substantiate their requirements with reference to the provisions p. 1Art. 54 of the Tax Code of the Russian Federation(which corresponds with clause 1 of Art. 272 of the Tax Code of the Russian Federation), which determines the procedure for correcting the tax base in the event of errors and inaccuracies related to past periods.We believe that the explanations given in Letter of the Federal Tax Service of Russia dated 17.08.2011 No. AS-4-3 / 13421 Let us recall that the specialists of the tax department came to the conclusion that a taxpayer can not submit an updated declaration only if the period of the error is not clear. With regard to documents received late, there can be no such ambiguity, since the period when the costs were incurred has been determined.
It should be noted: there are judicial acts in which the arbitrators are in solidarity with this position of the controllers. For example, judges of FAS SKO in Decree of 08/07/2013 No. А15-1905 / 2012 came to the conclusion that the reflection in the tax base of the expenses incurred, the confirmation documents of which were not received before the reporting deadline, is made by submitting an updated declaration. The company can refer expenses to the period of their identification (receipt of documents from counterparties) only if the period of incurred expenses is not known.
It is also appropriate to add here that tax inspectors often appeal to the conclusions made in Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 09.09.2008 No. 4894/08 (Further - Resolution No. 4894/08 ), according to which expenses related to past periods are subject to tax accounting in compliance with the requirements Art. 54 and 272 of the Tax Code of the Russian Federation... Meanwhile, the dispute in the said judicial act arose on episodes related to the additional accrual of income tax on non-operating expenses for the period from 2001 to 2003. In other words, the conclusions of the highest arbitrators were made in relation to legal relations governed by the previous edition clause 1 of Art. 54 of the Tax Code of the Russian Federation(before making changes to it Federal law dated 26.11.2008 No.224-FZ), which was applied until January 1, 2010. Therefore, the reference to the aforementioned judicial act when considering controversial situations that arose after that date is, to put it mildly, incorrect.
A similar conclusion was made in Resolution of the Ninth Arbitration Court of Appeal dated 23.10.2013 No.09AP-33336/2013 .
So choosing this way reflection in the accounting of expenses for late supporting documents, the taxpayer is likely to avoid claims from the regulatory authorities.
"A spoon of tar"
At the same time, it should be noted that the above option for reflecting costs has one significant drawback. The fact is that the submission of a revised declaration with a smaller amount of tax payable to the budget, in addition to a desk audit (carried out in the manner prescribed Art. 88 of the Tax Code of the Russian Federation), can provoke an exit.The validity of this statement is confirmed by the recommendations of the Federal Tax Service specialists on conducting field inspections ( p. 1.3.2 Letters dated July 25, 2013 No. AS-4-2 / 13622). It follows from this document that the tax authority, as part of an on-site audit, has the right to check the period for which the revised declaration is submitted (even if this period exceeds three calendar years preceding the year in which such a declaration was submitted). An exception is the case when the relevant period was previously covered by a field audit (see also Letter of the Federal Tax Service of Russia dated May 29, 2012 No. AS-4-2 / 8792).
Thus, by submitting a revised declaration, in which the amount of income tax payable to the budget is reduced, the taxpayer runs the risk that an unscheduled on-site tax audit may be assigned to him. We add that this risk increases in the case of repeated clarification of information for the same period.
At the same time (as mentioned above) adjusting the tax base of the previous period is far from the only way to reflect in the accounting previously unrecognized expenses.
Recognition in the current period
In addition to general principle expense recognition on accrual basis Art. 272 of the Tax Code of the Russian Federation contain special rules that allow you to recognize expenses in the period of receipt of supporting documents.Non-operating expenses
If we are talking about "late" documents for non-operating or other expenses (as a rule, these are costs associated with payment to third-party organizations for works or services of a non-production nature), then a special rule established in nn. 3 p. 7Art. 272 of the Tax Code of the Russian Federation... Let us recall that this provision provides for the taxpayer's right to choose the most specific way of accounting for expenses (including those confirmed by “late” documents). It may be (unless otherwise stated Art. 261, 262 , 266 , 267 Tax Code):- settlement date in accordance with the terms of the concluded agreements;
- date presentation to the taxpayer of documents serving as the basis for making calculations;
- the last day of the reporting (tax) period - for expenses in the form of commission fees, expenses for payment to third-party organizations for work performed (services provided), rental (leasing) payments for leased (leased) property, as well as other similar expenses.
An essential point. subparagraph 3 of paragraph 7 of Art. 272 talking about presentation documents. The concept "to present" in the explanatory dictionaries of the Russian language means "to show in confirmation". In other words, the use of the term "production" in relation to documents indicates that these documents can be seen with one's own eyes. That is, we are talking about the date when the documents were actually received by the taxpayer. This is how the mentioned concept is interpreted in law enforcement practice (see, for example, Resolutions of the FAS MO dated 14.08.2013 No. А40-110013 / 12-20-566, FAS SZO dated 31.01.2011 No. А56-10165 / 2010).
Officials of the Ministry of Finance, in turn, often replace concepts in the specified norm. For example, in Letter dated 13.12.2010 No. 03-03-06/1/774 financiers indicated that under date of presentation the taxpayer of documents serving as the basis for making calculations should be understood date of compilation specified documents. Agree, there is a difference between drafting and submitting documents, and not a small one.
Production costs
Considering the issue of a special procedure for recognizing expenses for profit tax purposes, one cannot fail to mention clause 2 of Art. 272 of the Tax Code of the Russian Federation determining the procedure for recognizing expenses for payment of works and services of a production nature ... Let us remind you that such expenses in tax accounting are recognized on the date of signing by the customer the acts of delivery and acceptance of works and services.In this case, the taxpayer is not given the right to choose a specific method of accounting for material costs. At the same time, in order to include the cost of works (services) in tax expenses, a primary document is required, on the basis of which these works will be taken into account. Therefore, obtaining information about costs that was not available to the taxpayer at the time of drawing up the declaration does not lead to the taxpayer's obligation to adjust the tax base of the previous period by submitting an updated declaration.
As stated in the previously mentioned Resolution of the Ninth Arbitration Court of Appeal No.09AP-33336/2013, in a situation when it comes to "late" documents, a special rule is subject to application - clause 2 of Art. 272 of the Tax Code of the Russian Federation, and the tax office's link to the general procedure ( clause 1 of Art. 272 of the Tax Code of the Russian Federation) and on positions Art. 54 of the Tax Code of the Russian Federation, which refers to the detected errors and distortions (that is, the reflection of expenses in the absence of primary documents) is illegal.
And if you recognize it as a loss?
Previously unaccounted for expenses (due to the lack of supporting documents) can be qualified as losses of past periods that were identified in the current tax period. True, this method does not exclude disputes with regulatory authorities (recall that they insist on the need to adjust the tax base of the previous period).Moreover, from Letters of the Ministry of Finance of Russia dated December 28, 2010 No. 03-03-06/1/814 it follows that previously unrecognized expenses, the taxpayer should reflect in the accounting for the same item and group of expenses (material expenses, labor compensation or non-operating expenses), for which they are taken into account in case of timely receipt of documents.
What are the chances of the organization to defend its interests in this case (including in court)? It is rather difficult to predict the outcome of such a dispute in advance, since arbitrage practice in this part it is very contradictory.
For example, in Decree of 16.06.2011 No. А65-6652 / 2010 The arbitrators of the FAS PO considered the actions of the taxpayer correct, who, guided by nn. 1 p. 2 art. 265 Tax Code, previously unaccounted for expenses reflected in the structure of non-operating expenses as losses of previous tax periods identified in the current tax period. Despite the fact that the dispute considered in the case concerns the recognition of the costs of 2008, the arbitrators applied to the analyzed legal relations clause 1 of Art. 54 of the Tax Code of the Russian Federation as amended from January 1, 2010. In motivating their actions, the judges referred to clause 3 of Art. 5 TC RF, according to which acts of legislation on taxes and fees, establishing additional guarantees for the protection of the rights of taxpayers, are retroactive without special instructions.
True, later FAS PO ( Decree of 12/19/2013 No. А65-30248 / 2012) came to the conclusion that the provisions nn. 1 p. 2 art. 265 Tax Code are applicable in the current tax period only if the period of incurred expenses incurred by the taxpayer is not known. In all other cases, expenses related to past tax periods are subject to tax accounting in compliance with the requirements Art. 54 and 272 of the Tax Code of the Russian Federation... (The reason for the change in the position of the arbitrators of this district is also indicated here - Resolution No. 4894/08 .)
Of interest and ResolutionFAS MO dated 05.07.2013 No. A40-122173 / 12-20-621, in which a similar episode was considered (documents on previously incurred expenses were obtained in 2008 and 2009). Making a decision in favor of the tax authority (with reference to Art. 54(as amended up to 01.01.2010), 272 of the Tax Code of the Russian Federation and, of course, on Resolution No. 4894/08 ) and canceling the decisions of the lower instances (which made the decision in favor of the taxpayer), the arbitrators decided: the taxpayer is not entitled to take into account the expenses identified in the current year related to ordinary economic activities as losses of previous years.
Making such conclusions, the judges nevertheless noted that in the case materials missing documents confirming the late receipt of primary documents.
Perhaps, if the taxpayer had worried about the specified evidence in time, the outcome of the dispute would have been different. However, this cannot be said for certain. But! The aforementioned clause from Resolutions of the FAS MO№ A40-122173 / 12-20-621 once again convinces us that such evidence is very useful in disputes about the period of reflection of previously unaccounted costs. Therefore, taxpayers need to worry about the execution of such documents (for example, journals of incoming correspondence) in advance.
So, taking into account the above, we can conclude: the procedure for recognizing expenses in tax accounting, confirmed by “late” primary documents, cannot be universal. The choice of the period for reflecting previously unaccounted expenses (and, as a consequence, the need to adjust the taxable base for income tax) directly depends on the specific type of costs. In this case, the taxpayer needs to measure the negative consequences of each of possible options and also assess the likelihood of a litigation with the controllers. And here it is important to clearly understand what is the mistake for tax purposes and what not.
What is considered a mistake?
Clause 1 of Art. 54 of the Tax Code of the Russian Federation sets general rules fixes mistakes (distortions) when calculating the taxable base (including income tax):- if it is known that the error refers to the previous period, then the tax base (respectively, the amount of tax) of the period of the error is recalculated;
- if it is impossible to determine the moment of the mistake, the recalculation of the tax base (and the tax amount) is carried out in the current period. It is possible not to adjust the tax base of the previous period even if the mistake led to excessive tax payment.
If we are guided by this definition, then obtaining information about expenses (for example, obtaining supporting documents), which was not available to the taxpayer at the time of drawing up the tax return, does not apply to errors to be corrected according to Art. 54 of the Tax Code of the Russian Federation... Therefore, it is not necessary to adjust the tax base of previous periods in such cases.
Indeed, expenses not accounted for by the taxpayer (due to the lack of supporting documents) led in the past period to an overestimation of the taxable base and, accordingly, the payment of tax in larger size... Since the budget did not incur losses in this case, there is no need to adjust the tax base and the amount of tax ( Resolution of the Ninth Arbitration Court of Appeal dated 26.03.2013 No.09AP-6639/2013).
Consequently, for the purposes of taxation of profits, these expenses can be taken into account in the period when the supporting documents were received. (The need to draw up documents confirming the fact of the late arrival of the "primary" was mentioned earlier.)
Taking into account the stated position of the financial department, the following conclusion can be drawn. An error for tax accounting purposes is the unlawful (in violation of tax rules) application of tax incentives, tax rates or tax deductions, since as a result of all the above actions, the taxable base is calculated deliberately incorrectly. Such errors are corrected according to the rules established Art. 54 and 81 of the Tax Code, that is, by filing a revised declaration, including to reduce the amount of tax intended to be paid to the budget (see. Resolution of the FAS SZO dated January 22, 2013 No. А56-16511 / 2012).
What's the bottom line? As you can see, there are several options for accounting for the "late" primary organization, the choice depends on the specific situation and the type of costs. At the same time, the procedure for recognizing expenses (including those not previously accounted for) is an element of the accounting policy for tax purposes. But, while consolidating this procedure, it is important not to overdo it and not to establish too harsh conditions that will subsequently restrict the actions of the taxpayer.
In addition, when deciding on the period for recognizing expenses and making adjustments to tax accounting, do not forget about the following nuance. If a loss was incurred in the previous tax period, it is impossible to recognize previously unrecorded expenses in the current tax period, since in this case the admitted distortion of the tax base did not lead to excessive tax payment. Therefore, the recalculation of the tax base and the tax amount in accordance with p. 1Art. 54 of the Tax Code of the Russian Federation, according to the Ministry of Finance ( letters dated 11.08.2011 No. 03-03-06/1/476 , dated 15.03.2010 No. 03-02-07/1-105 ), is made for the period in which the errors were made (of course, if this period is set).
