Another noticeable relief for small businesses - the abbreviated form of statements.That the Ministry of Finance and made this work for small businesses, thirsting lightweight forms: in August 2012, they finally got examples might look like balance sheet items.And we were able to see firsthand the profit and loss account "kids".
struck off balance sheet items of administrative and commercial expenses, more precisely, they have joined together with the cost to the overall line "Expenses from ordinary activities".Expected vanished everything about PBU 18/02, since small businesses still do not use it.Completely remove the reference section of the form № 2.
This "sequestration" small businesses that need it, you can do on your own before, but since there were patterns of sin not to take advantage.
way, spetsrezhimniki indicate the amount of UAT, tax under the simplified tax system or UTII in the line "Income Taxes - Income 'summary report on financial results.If they use the usual form, these taxes are included in "Other."
On the other hand, what prevents to make two versions of the statements?The simplified form of surrender to the IRS and statistics, as usual - Parties.It may seem that it is double work, but to get the maximum tax authorities statements enlarged.Consequently, they will have less opportunity to cling to any alleged inconsistency with the tax reporting by analyzing balance sheet.
take even the string "Tangible fixed assets" balance for small businesses.Come see what shaped the overall amount of the amount indicated on line and how much of it falls on the fixed assets.If the inspector does not know the accounting data of the OS and the necessary data for the decryption of the balance sheet, it will have less reason to doubt the correctness of the calculation base for the tax on the property specified in the declaration.More precisely, do not - I doubt, he can as much as necessary, but to justify his doubts he had nothing, and requests you to scribble it would somehow not with his hands.
True, we can argue in response Inspectorate sends the requirement to submit a transcript of the balance sheet, run then transported or mailed!Better just to balance the cost of the OS display.
agree, this approach also has the right to life.But, strictly speaking, of the Tax Code, if the inspectors did not find errors in the declaration, do you have them within cameralka demand can not.This is the first.Second, no decryption, briefs and other documents, preparation of which is not stipulated by law, the inspection shall not be entitled to request.It is in September 2012 confirmed the FTS itself.
You can also ask the question: "Is it not a violation of accounting there are two versions of the statements?"On it, you can answer another question: "And where it is said that the organization is forbidden to develop a cross-sectional shape of user groups buhotchetnosti?"Nowhere.All laws and regulations, including the Law N 402-FZ, said reporting in general, abstract.Nothing prevents the IRS to submit to the simplified forms, and the participants or investors - traditional detailing transcribed all balance sheet items.
