Refusal to maintain a book of income and expenses is possible only for those individual entrepreneurs and legal entities that will switch to the online simplified tax system from 06/01/2020.
The special regime is available only for those working on the simplified tax system of 6% using an online cash register. The rest, in order to avoid fines, are required to record income in KUDiR, observing the requirements for filling out and storage. In Russia, the adoption of a new online simplified taxation system is expected. Thanks to him, you will not need to fill out a book of income and expenses and submit a tax return. The tax officials themselves will calculate the tax and promptly notify the simplifiers of the need to make payment to the budget.
Transition to the simplified tax system online
Declarations will be canceled for those businessmen who, from July 1, 2021, will switch to the online simplified tax system (bill No. 875583-7). Only those who are on the simplified tax system “income” and have already used online cash register systems at the beginning of 2021 will be able to do this. Thus, in addition to the online cash register, it is necessary to meet the conditions for the special regime:
- annual income – up to 150 million rubles;
- staff – up to 100 people;
- residual value of assets – up to 150 million rubles;
- the share of participation of other legal entities is no more than 25%.
“Thanks to online cash registers, tax officials receive all the necessary information from businesses.
This means that companies can be freed from unnecessary reporting” Dmitry Satin, Deputy Head of the Federal Tax Service. Source: interview with Rossiya-1
Online simplifiers will not fill out tax reports and maintain KUDiR. But they must enter through the cash register all receipts to generate income for tax purposes, and send this information to the inspectorate via the Internet. You only need to record in the online cash register those amounts that relate to the direct activities of the company or individual entrepreneur.
Photo: freepik
According to the data received through the CCP to the Federal Tax Service, the tax authorities themselves will calculate the fiscal payment and send a notification to the simplifier about the need to transfer it. The receipt will appear in your personal account on the Federal Tax Service website.
Attention! To switch to the simplified tax system online, taxpayers need to submit a special application to the tax office.
The active implementation of cash register systems began back in 2021. The law establishes that in 2021, under simplified conditions, they are required to use online cash registers for cash and non-cash payments (Article 1.1, Clause 1, Article 1.2 of Federal Law No. 54):
- when accepting payment and prepayment for goods, work, services;
- when transferring money for goods;
- when returning the prepayment;
- when issuing loans to pay for goods.
A businessman using the simplified tax system can decide to install an online cash register and switch to a new tax regime. CCP can be purchased or rented. Next, register on the Federal Tax Service website and connect to a fiscal data operator for transfer to the tax office. Individual entrepreneurs without employees have a deferment for the installation of CHP until January 1, 2021.
Healthy! Autonomous, smart or POS - an overview of the types of cash registers for individual entrepreneurs.
Thus, these innovations will simplify reporting for small businesses, and tax authorities will receive all the information they need. But this will begin to happen on July 1 and not for all simplifiers. According to preliminary calculations, 1.2 million companies and individual entrepreneurs will be able to refuse declarations.
An example of filling out a book of accounting for goods (finished products) at the junction of years
2011
—————————————————————————————————————————————————— —————————- ¦ ¦ ¦ ¦ ¦ Taking into account the correction - ¦ ¦ ¦ ¦ ¦ IV quarter ¦ at the end of - ¦ ¦ ¦ ¦ Remaining ¦ ¦ of the year <*> ¦ ¦ ¦ ¦unrealized+— ————————————————————————————————————————+—————+ ¦ ¦ goods ¦ goods ¦ ¦ goods , ¦novation,+—————-+———————-+——————+—————————-+——————————— +—————-+—————-+ ¦ document, ¦ type ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ cost¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ its number ¦ (grade, ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ according to ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ and date ¦article)¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦vacation¦ ¦ ¦ ¦ ¦ ¦ goods ¦ ¦ ¦ ¦ ¦ ¦ number, ¦ ¦buyer,¦ ¦ prices ¦ number, ¦amount ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦quantity- ¦cost¦price ¦quantity- ¦cost¦ date ¦amount ¦ document, ¦quantity- ¦ (if ¦ date ¦income ¦quantity- ¦expenses¦quantity- ¦cost¦quantity¦ ¦cost¦ ¦ ¦quality¦ (rub.) ¦ ¦quality¦ (rub.) ¦payment ¦(rub.) ¦its number and¦quality ¦disposal -¦payment ¦(rub.) ¦quality¦ ¦quality¦ (rub.) ¦quality¦ (rub.) ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦instructions¦ ¦ date ¦ ¦at prices ¦instructions¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ tenia) ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ (rub.) ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +————+———+——+———+——+——+—— —+———-+——-+————+——+———+———-+——-+——+——-+——+———+——+— ——+ ¦ 1 ¦ 2 ¦ 45 ¦ 46 ¦ 47 ¦ 48 ¦ 49 ¦ 50 ¦ 51 ¦ 52 ¦ 53 ¦ 54 ¦ 55 ¦ 56 ¦ 57 ¦ 58 ¦ 59 ¦ 60 ¦ ¦ ¦ +————+ —— —+——+———+——+——+———+———-+——-+————+——+———+———-+——-+— —+——-+——+———+——+———+ ¦Marka LLC¦Soon- ¦ ¦ ¦1,200¦ 300 ¦360,000 ¦ ¦ ¦Mir LLC, ¦ 150 ¦ 254 880 ¦N 134 from ¦254 880¦ ¦ ¦ 300 ¦ 360,000 ¦ 150 ¦ 180,000 ¦ ¦ТТН N ¦stitching- ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ТН N ¦ ¦ ¦31.01.20 12¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦1239876 from ¦tel ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦9823765 from ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦29.11.2011 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦3 0.11.2011 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +————+———+——+———+——+——+———+———-+——-+————+——+—— —+———-+——-+——+——-+——+———+——+———+ ¦ ¦Paper clips ¦ ¦ ¦2,200¦ 1,000¦2,200,000¦ ¦ ¦ — ¦ 500 ¦1 557 600¦ — ¦1557600¦ ¦ ¦ 1 000¦2 200 000¦ 500 ¦1 100 000¦ +————+———+——+———+——+——+ ———+———-+——-+————+——+———+———-+——-+——+——-+——+———+—— +———+ ¦ ¦Bracket- ¦ ¦ ¦11200¦ 300 ¦3 360 000¦ ¦ ¦ — ¦ 100 ¦1 585 920¦ — ¦1585920¦ ¦ ¦ 300 ¦3 360 000¦ 200 ¦2 2 40,000¦ ¦ ¦ stitching- ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ body ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +————+— ——+——+———+——+——+———+———-+——-+————+——+———+———-+——-+ ——+——-+——+———+——+———+ ODO Paper ¦ 637 200 ¦ ¦ ¦ ¦ ¦ 250 ¦2 250 000¦ ¦ ¦ ¦ “Traveler”, ¦ “Snowball”¦ ¦ ¦ ¦ ¦ ¦29.12.2011¦ ¦ТН N ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ TTN N ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦9823764 from ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦7894560 from ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦11/30/2011 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦05.12.2011 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +————+———+——+———+——+——+——— +———-+——-+————+——+———+———-+——-+——+——-+——+———+——+—— —+ ¦ ¦Daily-¦ ¦ ¦ 100 ¦12 200¦1 220 000¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦12 200¦1 220 000¦ ¦ ¦ ¦ ¦nick ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +————+———+——+———+——+——+———+———-+——-+————+— —+———+———-+——-+——+——-+——+———+——+———+ ¦JSC ¦Handles ¦ ¦ ¦1 000¦ 1 000¦1 N 499 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦TN N ¦vye ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦0297564 from ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦12/28/2011 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ————+———+——+———+——+——+—— —+———-+——-+————+——+———+———-+——-+——+——-+——+———+——+— ——- TOTAL for the reporting period ¦4470000¦ ¦3440880¦ ¦ 0¦ +——-+ ——— +——-+ TOTAL accruing ¦13,360 ¦ ¦12,430 ¦ total since the beginning of the year ¦000 ¦ ¦000 ¦ — —— ——— Paid by Marka LLC, TTN N 1239876 dated November 29, 2012 N 349 dated January 30, 2010 5920000 2400000 Total cumulative total from the beginning of the year 19280000 14830000
year 2012
—————————————————————————————————————————————————— ———— ¦ ¦ ¦ ¦ I quarter ¦ ¦ ¦ ¦ Balance +—————————————————————————————————— ——————-+ ¦ ¦ ¦unsold¦ received ¦ ¦ ¦ ¦ balance ¦ ¦ ¦ ¦ goods ¦ (manufactured) ¦ paid ¦ shipped (discarded) ¦ sold ¦unsold¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ goods ¦ ¦ Supplier ¦ Name- +—————-+———————-+——————+—————————-+—————————— —+—————-+ ¦ of goods, ¦newness,¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦cost¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ document, ¦ view ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ by ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ its number ¦ (grade, ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ and date ¦article)¦ ¦ ¦ ¦ ¦ ¦ number, ¦ ¦buyer, ¦ ¦ prices ¦ number, ¦amount ¦ ¦ ¦ ¦ ¦ ¦ ¦ product ¦quantity- ¦cost¦price ¦quantity- ¦cost¦ date ¦amount ¦ document, ¦quantity ¦ (with ¦ date ¦income ¦quantity ¦expenses¦ quantity- ¦cost¦ ¦ ¦ ¦quality¦ (rub.) ¦ ¦quality¦ (rub.) ¦payment ¦(rub.) ¦its number and¦quality¦disposal -¦payment ¦(rub.) ¦quality¦ ¦quality ¦ (rub.) ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦instructions¦ ¦ date ¦ ¦at prices ¦instructions¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦purchase ¦ ¦ ¦ ¦ (rub.) ¦ ¦ ¦ ¦ ¦ ¦ ¦ +———— +———+——+———+——+——+———+———-+——-+————+——+———+———-+—— -+——+——-+——+———+ ¦ 1 ¦ 2 ¦ 3 ¦ 4 ¦ 5 ¦ 6 ¦ 7 ¦ 8 ¦ 9 ¦ 10 ¦ 11 ¦ 12 ¦ 13 ¦ 14 ¦ 15 ¦ 16 ¦ 17 ¦ 18 ¦ +————+———+——+———+——+——+———+———-+——-+————+——+——— +———-+——-+——+——-+——+———+ ¦Marka LLC¦Soon- ¦ 150 ¦ 180,000 ¦ ¦ ¦ ¦ ¦ ¦Mir LLC, ¦ 150 ¦ 254 880 ¦N 134 from ¦254 880¦ 150 ¦180 000¦ ¦ ¦ ¦ТТН N ¦stitching- ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ТН N ¦ ¦ 01/31/2012¦ ¦ ¦ ¦ ¦ ¦ ¦1239876 from ¦ tel ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦9823751 from ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦29.11.2011 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦30.01.2012 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +———— +———+——+———+——+——+———+———-+——-+————+——+———+———-+—— -+——+——-+——+———+ ¦ ¦Paper clips ¦ 500 ¦1 100 000¦ ¦ ¦ ¦ ¦ ¦ — ¦ 500 ¦1 557 600¦ — ¦1557600¦ 500 ¦1100000¦ ¦ ¦ + ————+———+——+———+——+——+———+———-+——-+————+——+———+——— -+——-+——+——-+——+———+ ¦ ¦Bracket- ¦ 200 ¦2 240 000¦ ¦ ¦ ¦ ¦ ¦ — ¦ 100 ¦1 585 920¦ — ¦1585920¦ 100 ¦ 1120000¦ ¦ ¦ ¦ ¦stitching- ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ body ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +———— +———+——+———+——+——+———+———-+——-+————+——+———+———-+—— -+——+——-+——+———+ ¦ODO ¦Paper ¦ 250 ¦2 250 000¦ ¦ ¦ ¦ ¦ ¦ODO “I&K”, ¦ 50 ¦ 637 200 ¦ ¦ ¦ ¦ ¦ 250 ¦ 250 000 ¦ ¦"Traveler", ¦"Snowball"¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ТН N ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ТТН N ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦9823750 from ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦7894560 from ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ 01/29/2012 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦12/05/2011 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ + ————+———+——+———+——+——+———+———-+——-+————+——+———+——— -+——-+——+——-+——+———+ ¦ ¦Daily-¦12,200¦1,220,000¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦12,200¦1,220,000 ¦ ¦ ¦nik ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +————+———+——+———+——+——+———+—— —-+——-+————+——+———+———-+——-+——+——-+——+———+ ¦JSC ¦Handles ¦ 1,000¦ 1,000,000¦ ¦ ¦ ¦N 499 from ¦1000000¦ LLC "Miracle",¦ 30 ¦ 42,480 ¦N 190 from ¦ 42,480¦ 30 ¦ 30,000¦ 970 ¦ 970,000 ¦ ¦ "Halt", ¦ball- ¦ ¦ ¦ ¦ ¦ ¦29.12.2011¦ ¦ТН N ¦ ¦ ¦31.03.2012¦ ¦ ¦ ¦ ¦ ¦ ¦ТН N ¦new ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦0297564 from ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦28.03.2012 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦28.12.2011 ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +————+ ———+——+———+——+——+———+———-+——-+————+——+———+———-+——- +——+——-+——+———+ ¦ … ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ————+———+——+——— +——+——+———+———-+——-+————+——+———+———-+——-+——+——-+—— +———- ———————————
<*> The last 2 columns for 2011 were introduced due to corrections after the end of the tax period.
Who is obliged to continue to conduct KUDiR
According to the law, all organizations and entrepreneurs using the simplified tax system, including the 6% simplified tax system, need to maintain KUDiR. If they do not use online cash registers or the simplified tax system “income minus expenses,” then they will not be able to switch to the online mode. Thus, they will have to continue to fill out this register.
With the help of KUDiR, income is determined, the tax base is formed, and the tax payable is calculated. Using its data, you can track the moment the annual revenue limit is exceeded, upon reaching which the simplified tax regime cannot be applied.
How to fill out
The form of this register is unified, approved by order of the Ministry of Finance dated October 22, 2012 No. 135n. Depending on the chosen object of taxation within the framework of business activity, it reflects:
- only income under the simplified tax system of 6% - sections I and IV;
- income and expenses under the simplified tax system of 15% - sections I, II, III.
The requirements for filling out this document are approved by Order of the Ministry of Finance No. 154n.
The rules for maintaining KUDiR for legal entities and individual entrepreneurs are the same:
- all transactions are recorded in Russian and in chronological order;
- records are kept on the basis of primary documents;
- a separate line is allocated for each operation, be it income or expense;
- amounts are indicated in rubles;
- it is allowed to correct mistakes made, certifying the edits with a seal and signature;
- the book must be numbered page by page, laced, sealed and signed by the responsible person.
Your own accountant : It’s convenient and easy to manage KUDIR through the “My Business” service.
Method of administration
This can be done on paper or electronically. When the calendar year ends, the virtual version is printed and issued like a regular paper KUDiR. They do not submit the tax document, but provide it upon request during an audit. Kept in the company archives.
The book is kept for one year, i.e. for each tax period. If there was no activity at all, then the book is kept by entering zero indicators.
Form of income accounting book for single tax
Type of document: Book of expenses and income.
Document form: Mandatory form, form.
Document approval: The document was approved by Decree of the Ministry of Taxes and Duties of the Republic of Belarus dated December 24, 2014 No. 42 “On some issues related to the calculation and payment of taxes, fees (duties), and other payments, the calculation and payment of which are monitored by tax authorities” ( Appendix 25).
Description: This form of accounting book is required to be used by individual entrepreneurs paying a single tax.
The accounting book can be kept both on paper and in electronic form. When maintaining a book in electronic form, it is necessary to draw it up on paper at the end of the tax period.[∗] clause 2 of the Instructions on the procedure for maintaining records of gross proceeds from the sale of goods (works, services) and accounting for goods imported into the territory of the Republic of Belarus from member states of the Eurasian Economic Union, approved by Resolution of the Ministry of Taxes and Duties of the Republic of Belarus dated December 24, 2014 No. 42
If necessary, you can supplement the accounting book form with a column reflecting the receipt of amounts that are not recognized as revenue from the sale of goods (work, services) at the time of their receipt (collateral value of rental items, advance payment, deposit, prepayment), as well as other columns.[∗] paragraph 2 of the Instructions on the procedure for keeping records of gross proceeds from the sale of goods (works, services) and accounting of goods imported into the territory of the Republic of Belarus from member states of the Eurasian Economic Union, approved by Resolution of the Ministry of Taxes and Duties of the Republic of Belarus dated December 24, 2014 No. 42
In the accounting book, the indicators are reflected in Belarusian rubles with an accuracy of two decimal places. [∗] clause 3 of the Instructions on the procedure for keeping records of gross proceeds from the sale of goods (works, services) and accounting for goods imported into the territory of the Republic of Belarus from member states of the Eurasian Economic Union, approved by Resolution of the Ministry of Taxes and Duties of the Republic of Belarus dated December 24, 2014 No. 42
The procedure for filling out the accounting book is described in the instructions on the procedure for maintaining records of gross proceeds from the sale of goods (works, services) and accounting for goods imported into the territory of the Republic of Belarus from member states of the Eurasian Economic Union, approved by the resolution of the Ministry of Taxes and Duties of the Republic of Belarus dated December 24. 2014 No. 42.
Responsibility
The book of income and expenses is a tax register. Therefore, ignorance or incorrect completion of it entails sanctions.
Photo: freepik/pressfoto
The most common violation is the absence of KUDiR during inspection. Fines in this case are 10,000 rubles. for organizations and 200 rub. for individual entrepreneurs. If the book turns out to be unstitched, unlaced, and lacking a signature and seal, then the punishment will be the same as if the book itself was missing.
Liability may also arise if during the inspection there were no documents confirming entries in the KUDiR. If, during recalculation taking into account all primary registers, the tax has decreased, then there will be no penalty. In the case where an additional assessment has occurred, the inspection inspector will write out 20–30% of the tax arrears.
How to avoid fines
To avoid being punished financially, you must comply with the law. And it's easy:
- record all business transactions in KUDiR on time;
- store primary documents;
- fill out and maintain the book in compliance with established rules.
It would be a mistake to assume that if under the simplified tax system “income” only records income and does not record expenses, then an accounting book is not needed. Tax officials need a document confirming the correct accounting of the taxable base, on which the amount of tax depends. Therefore, KUDiR must be regularly filled out and provided during inspection.
