How to fill out the book of receipts and expenses
How to fill out the book of receipts and expenses
Individual entrepreneurs usingsimplified taxation system, must maintain a book of income and expenditure. This document reflects all income and expenses incurred during the implementation of activities. Based on this book, a tax return is compiled.
You will need
- - a book of income and expenditure;
- - source documents.
Instructions
1
First, complete the title page of the book. For this, specify the data of the entrepreneur, that is, the FI, the TIN, the place of residence. Here you must write the year for which the document is completed. Below enter the name of the selected object of taxation, for example, income, reduced by the amount of expenditure. Specify the unit of measurement. If you have a bank account, write it at the bottom of the cover page.
2
Go to section I, "Incomes andcosts". Here you must list all income and expenses included in the tax period. Reflect the operations in chronological order. Each document has a separate line. First, specify the ordinal number of the operation, then the date and number of the primary document. Then enter information about the operation itself, for example, paid insurance contributions to the Pension Fund for December. In item 4 include incomes, and in 5 - expenses. At the bottom, sum up by calculating the total amount.
3
The second section should be filled in if youchose the object of taxation - income minus expenses. If the balance sheet does not include fixed assets and intangible assets, this sheet does not need to be drawn up. Specify the document serial number, the name of the OS or NA, the date of payment of the object, the date of commissioning of the fixed asset, the initial cost, useful life, residual value, the amount of costs when calculating the tax base.
4
In the third section, you must calculate the amount of the loss, which reduces the tax base for the USN. This sheet is filled in the event that losses were incurred in the previous reporting period.
5
If you made a mistake while completing the book, youyou can fix it by using the "red reversal" method, that is, reflect the operation with a minus sign. Also, you can cross out one wrong line with the wrong value and write the right one.
