Penalties on taxes accrued in budgetary institutions 2021

We charge penalties in 2021 for a budgetary institution

Having considered the issue, we came to the following conclusion: Any penalties, fines and other sanctions transferred to budgets (extra-budgetary funds) can be taken into account by public sector organizations on account 0 303 05 000 “Settlements for other payments to the budget” with attribution to account 0 401 20 200 “Expenses of an economic entity.” The amount of money reimbursed by the guilty person should be considered as compensation for the institution’s costs, to be reflected in account 0 209 34 000 “Calculations for compensation of costs.”

Rationale for the conclusion: In accordance with paragraphs. 4 paragraphs 1 art. 23 of the Tax Code (hereinafter referred to as the Tax Code of the Russian Federation), taxpayers are required to submit tax returns (calculations) to the tax authority at their place of registration. According to Part 1 of Art. 119 of the Tax Code of the Russian Federation, failure to submit a declaration (calculation of insurance premiums) to the tax authority at the place of registration within the prescribed period entails a fine in the prescribed amount. In accordance with paragraph 1 of Art. 75 of the Tax Code of the Russian Federation, penalties are recognized as the amount of money established by this article, which the taxpayer must pay in the event of payment of due amounts of taxes or fees later than the deadlines established by the legislation on taxes and fees. Thus, the obligation to pay penalties and fines arises specifically from the taxpayer - the budgetary institution. Reflection in the accounting of transactions for the acceptance of such obligations, as well as their fulfillment, cannot be linked to the reimbursement of any funds from individuals or legal entities. In accordance with the Instructions approved by Order of the Ministry of Finance of Russia dated 01.07.2021 N 65n (hereinafter referred to as Instructions N 65n), expenses for payment of fines and penalties (including for late payment of taxes (contributions)) are reflected in CVR 853 “Payment of other payments” in connection with Article 290 “Other expenses” of KOSGU. From 01/01/2021, this article of KOSGU is detailed by subarticles of KOSGU 291-296. Thus, the costs of paying penalties, fines for violation of the legislation on taxes and fees, legislation on insurance premiums are included in subsection 292 of KOSGU * (1). Calculations for the transfer of penalties and fines to the budget can be taken into account by public sector organizations on account 0 303 05 000 “Settlements for other payments to the budget” * (2). Expenses associated with the payment of penalties and fines accounted for on account 0 303 05 000 are not included in the cost of products (works, services), but are charged to the financial result of the institution - to account 0 401 20 200 “Expenses of an economic entity” (paragraph 8 p 131 Instructions for the application of the chart of accounts for accounting of budgetary institutions, approved by Order of the Ministry of Finance of Russia dated December 16, 2021 N 174n, hereinafter referred to as Instruction N 174n). As a rule, judicial practice is based on the fact that payment of taxes and related penalties is the legal obligation of the organization and, accordingly, such expenses cannot be considered as direct actual damage. Therefore, making a decision to collect penalties from the guilty employees against the institution in the manner of holding them materially liable is inappropriate. However, this does not exclude the possibility of voluntary reimbursement by guilty persons of the institution’s expenses incurred in connection with the imposition of such penalties on the institution. We believe that in the situation under consideration, the amount of money reimbursed by the guilty person should be considered as compensation for the costs of the institution. Such revenues, according to Instructions No. 65n, must be reflected in accounting using subarticle 134 “Income from compensation of costs” of KOSGU. This KOSGU code corresponds to account 0 209 34 000 “Calculations for compensation of costs” (clauses 108, 109 of Instruction No. 174n). As a general rule, budgetary institutions reflect the accrual of any income on the debit of account 209 00 and the credit of account 401 10 only using the financial security code “2” - income-generating activity (letter of the Ministry of Finance of Russia dated November 9, 2021 N 02-06-10/65506). This accounting procedure does not prevent the organization from making an independent decision: - on the allocation of funds for expenses related to the implementation of government tasks; — on the transfer of received funds to budget revenues. Thus, in the situation under consideration, the following correspondence accounts can be reflected in the accounting of a budgetary institution: 1. Debit 4,401 20,292 Credit 4,303 05,730 - penalties and fines were accrued based on the request of the tax authority; 2. Debit 4,303 05,830 Credit 4,201 11,610 Increase in off-balance sheet account 18 (KVR 853, KOSGU 292) - penalties and fines paid; 3. Debit 2,209 34,560 Credit 2,401 10,134 - accrued income from compensation of expenses of the institution; 4. Debit 2,201 11,510 Credit 2,209 34,660 Increase in off-balance sheet account 17 (AnKVD 130, KOSGU 134) - funds voluntarily contributed by the guilty person were credited to the personal account.

Payment of penalties, budget posting

Instruction 1 In order to reflect any business transaction, you first of all need to have primary documents, for example, an invoice, a document. To calculate income tax, fill out tax registers, for which there is no unified form. Therefore, develop the form yourself, approve it and register it in the organization’s accounting policies. 2 In the registers, be sure to indicate information such as the name of the operation, the date of compilation, and meters. Below, indicate the job title of the person responsible for drawing up the document and sign it. Prepare tax registers in paper or electronic form. 3 If you want to conduct accounting and tax accounting in parallel with each other, determine the rules and principles for registering business transactions. Write this down in your accounting policy. At the same time, try to bring these two accounts as close as possible.

In other situations, the amounts of the penalty are transferred directly to the supplier. Accordingly, in this situation, the following settlement accounts are applicable depending on the type of supplier and the terms of the contract (in accordance with the provisions of clauses 254, 256, 259, 263 of the Instruction, approved by order of the Ministry of Finance of Russia dated 01.12. 2010 N 157n): - account 303 05 “Settlements for other payments to the budget”, if the amount of the penalty under the terms of the agreement (contract) is transferred to the budget (the supplier is the recipient of budget funds); - account 302 91 “Settlements for other expenses”, if the amount of the penalty is transferred directly to the supplier, the obligation to pay the penalty to the supplier follows from the terms of the contract (agreement). The accrual of the penalty is not related to the formation of the value of non-financial assets or the formation of costs for the manufacture of finished products, performance of work, provision of services.

Accrual of penalties for transactions with a budgetary institution in 2021

If penalty payments are assessed by the company independently, then they must be reflected on the date of calculation and payment to the budget. When accruing based on the results of an audit, they should be reflected on the date the audit decision came into force. Accounting for settlements with the budget for taxes is organized, in accordance with the chart of accounts, on account 68. If penalties are accrued on contributions, accounting entries are reflected on account 69. For the convenience of monitoring the accrual and payment of penalties for tax payments, their analytical accounting should be organized in the context relevant taxes. For example, when calculating penalties for VAT, transactions must be reflected in the subaccount of account 68, opened to record the accrual of this tax.

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But this standard does not determine the procedure for displaying tax sanctions, including penalties. Some explanations from representatives of the Ministry of Finance of the Russian Federation boil down to the fact that penalties should be displayed on account 0.303.05.000, relating to settlements with the budget for other payments. This is explained by the fact that penalties cannot be considered taxes or other mandatory fees; they should be classified as other payments paid to the budget. In order to maintain separate accounting in relation to tax sanctions and other payments due for payment to the budget, it is rational to open a sub-account to account 0.303.05.000. Postings for accrual of penalties for taxes in budget accounting are made as follows: Dt 0.401.20.290 Kt 0.303.05.730 subaccount “Penies” Whatever method is chosen by the organization, it must be fixed in the accounting policy of the enterprise. As a rule, the choice of method is determined by the qualifications and experience of the accountant.

Accounting in housing and communal services: postings

Accounting in the housing and communal services sector is very specific and is due to the extensive cost structure, numerous options for mutual settlements, and the ability to manage houses by companies with various forms of accounting systems used. Let's consider the features of accounting operations in housing and communal services accounting.

Accounting in housing and communal services: postings and specifics

There is no special legislative and regulatory framework for accounting of housing and communal services. Based on the approved norms and methods in existing PBUs, housing and communal services enterprises establish algorithms and methods of accounting, record them in accounting policies and apply them in practice.

Inventory is taken into account in the materials account (account 10), the D/t of which reflects the receipt, and the C/t reflects the write-off of inventories for certain needs. Expenses for maintenance of residential buildings are accumulated in the debit of the account.

20, corresponding to settlement accounts (accounts 62, 76), inventories (account 10), etc.

If a management company (MC) consists of several service divisions, then cost accounting is organized separately for each of them.

Administrative expenses for a separate structural link are reflected in general production expenses (account 25), grouped by cost elements: materials, wages, contributions to funds, depreciation, etc.

Administrative and management expenses are reflected as part of general business expenses on the account. 26. At the end of the month, the final balances of accounts 25 and 26 are closed by transferring amounts to D/t account. 20, and then the summarized costs, reflecting the cost, are transferred to D/t account. 90-2. Income is generated in the Criminal Code on the account. 90-1 “Revenue”.

Accounting for mutual settlements is determined by the specifics of production. In the activities of management companies, several variations of mutual settlements with tenants and resource suppliers are possible.

The most common method is when the management company acts as one of the parties to an agreement for the provision of services on a reimbursable basis.

Incoming payments from residents of the apartment building constitute the organization's revenue, and expenses for the resources received or services provided by other companies constitute expenses.

Let's look at how accounting in housing and communal services is carried out in practice. Postings:

Accounting for target revenues

Receipts of funds from the budget for certain purposes are reflected in the account. 86 “Targeted financing”. The accounting entries are as follows:

Since the responsibility to form a capital repair fund (which is essentially a target fund) today is assigned to the residents of apartment buildings, the management company must take into account monthly incoming funds as target funds. According to Art.

251 of the Tax Code of the Russian Federation, contributions for major repairs are not included in the tax base for profits and are accounted for separately. Usually, subaccounts to the account are used for this. 51 and 86. Accumulated capital repair funds should not be diverted for other purposes.

If an inappropriate expense occurs, the Federal Tax Service will consider the amount of expenses as revenue, and it will be included in the taxable base.

The management company has the right to shift the responsibility for collecting payments, for example, to the ERCC by concluding an agency agreement with it. The ERCC distributes the amount received from payers between resource-supplying enterprises and management companies. To account for the relationship with the ERCC, an account is used. 76-5 “Settlements with the ERCC”. The accounting reflection is as follows:

If resource suppliers present an invoice to the management company for the services provided, and the ERCC already pays for them, then an offset between the companies is inevitable.

Accounting reflects the transaction as follows:

Accounting entry for penalties for housing and communal services

A special feature of housing and communal services is settlements with residents of houses for penalties for late payments. These amounts are usually indicated in the payment document presented monthly to service consumers.

But penalties cannot be charged together with the reflection of revenue from the main utility fee. The basis for the accrual of penalties is a court decision or the fact that they are recognized by the payer, i.e. payment. Accounting entry for penalties for housing and communal services – D/t 62 – K/t 91. This feature must be taken into account.

The accounting employee does not make entries on the accrual of penalties corresponding to those appearing in the receipts presented to payers. For example, out of the fines in the amount of 1000 rubles indicated in the receipt for payment for housing and communal services, 500 rubles were paid. The accountant's entry will be as follows: D/t 62 – K/t 91 in the amount of 500 rubles.

The accounting entry for penalties for housing and communal services records only the fact of its payment without accrual and, therefore, the recognition of other income received.

Source: //spmag.ru/articles/buhgalterskiy-uchet-v-zhkh-provodki

Calculation of penalties under a contract in a budgetary institution

According to paragraph 6 of Rules No. 1063, for each day of delay, the supplier (performer, contractor) is charged a penalty in the amount of at least 1/300 of the key rate of the contract price. The rate is taken on the date of payment of penalties (as in the case of the customer). And the contract price should be reduced by an amount proportional to the volume of obligations that the counterparty actually fulfilled. The amount of sanctions for the supplier is determined according to the Rules approved by Decree of the Government of the Russian Federation of November 25, 2021 No. 1063 (Rules No. 1063). To calculate the amount, formulas from Rules No. 1063 are used. In this case, it is necessary to take into account Decree of the Government of the Russian Federation of December 8, 2021 No. 1340 (hereinafter referred to as Resolution No. 1340). It says that for relations regulated by acts of the Government of the Russian Federation in which the refinancing rate of the Central Bank of the Russian Federation is used, from January 1, 2021 it is necessary to apply not it, but the key rate, unless otherwise provided by federal law.

For a long time, the refinancing rate remained at 8.25 percent per annum (Instruction of the Central Bank of the Russian Federation dated September 13, 2021 No. 2873-U). However, starting from 2021, it has been equated to a key one. As a result, the refinancing rate has lost its former meaning and is now only a formal value that appears in many legislative acts. Let's find out how the accrual of penalties will change in connection with these innovations. The contract system is based on the provisions of the Civil Code of the Russian Federation. This is stated in Part 1 of Article 2 of Federal Law No. 44-FZ of April 5, 2021 (hereinafter referred to as Law No. 44-FZ). Thus, a contract is understood as a civil agreement, which can be concluded, among other things, by a budgetary institution in accordance with parts 1, 4 and 5 of Article 15 of Law No. 44-FZ. And one of the mandatory conditions of contractual relations is the liability of counterparties for non-fulfillment or improper fulfillment of obligations (Part 4, Article 34 of Law No. 44-FZ).

How will the accrual of penalties for late utility payments change in 2021?

For an individual - that is, for the majority of consumers of utility services - the amount of the penalty will depend on exactly how many days the payment was not made. Previously, it was like this: penalties were accrued if you did not pay by the 10th day of the month following the month of accrual. Now the following scheme applies:

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As is known, in addition to penalties, resource supply organizations have the right to limit or completely stop the supply of electricity, heat, water and gas. Of course, before cutting off a consumer from an energy resource, there will be several warnings.

Calculation of Penalties Budgetary Institution 2021

PBU 9/99, Order of the Ministry of Finance dated October 31, 2021 No. 94n): Debit account 76 “Settlements with various debtors and creditors”, subaccount “Settlements on claims” - Credit account 91 “Other income and expenses” Administrative fine: accounting entries Thus, the accrued fine for violating traffic rules will correspond to the following accounting entry: Debit account 91 – Credit account 76 A similar entry will reflect the accrual of a fine by the labor inspectorate and other similar authorities. Consequently, payment of an administrative fine will be reflected as follows: Debit of account 76 – Credit of accounts 50 “Cash”, 51 “Cash accounts”, etc. A separate sub-account “Administrative fines” can be opened for account 76.

Having considered the issue, we came to the following conclusion: Any penalties, fines and other sanctions transferred to budgets (extra-budgetary funds) can be taken into account by public sector organizations on account 0 303 05 000 “Settlements for other payments to the budget” with attribution to account 0 401 20 200 “Expenses of an economic entity.” The amount of money reimbursed by the guilty person should be considered as compensation for the institution’s costs, to be reflected in account 0 209 34 000 “Calculations for compensation of costs.”

Postings for utility payments to the management company

Thus, when maintaining accounting records in housing and communal services, the entry, for example, for the accrual of revenue from the sale of housing and communal services services, is reflected in the general order of accounting entries (Order of the Ministry of Finance dated October 31.

2000 No. 94n): Debit of account 62 “Settlements with buyers and customers” - Credit of account 90 “Sales”.

And the formation of costs associated with the provision of such services are collected in the debit of accounts 20 “Main production”, 23 “Auxiliary production”, 26 “General expenses”, etc.

Penalties for housing and communal services: how to take into account For late payment of housing and communal services, contracts with consumers may provide for penalties. Even if the consumer does not interact directly with housing and communal services companies, but receives overbilled invoices, for example, from the landlord, the resulting liability for violation of the terms of contracts for the provision of housing and communal services services is subject to compensation.

Postings of the management company when providing utilities

Attention The rate of this tax is 6% for the taxable object “income” and 15% for the taxable object “income minus expenses”.

The peculiarity of tax accounting when applying this special regime is to determine income and expenses using the cash method, that is, at the moment of receipt of funds and debiting them from the current account.

In order to choose which tax regime is economically feasible for your management company, pay attention to its financial results.

If a company is most often at a loss, then, most likely, it will be most beneficial to use the simplified tax system “income minus expenses”, since you will only have to pay the so-called minimum tax: 1% of income for the period. Just keep in mind that financial results calculated using the cash method may differ significantly from profit/loss using the accrual method.

Rules for accounting in housing and communal services (nuances)

If the charter does not contain information about the partnership’s obligations to provide utilities, and agency agreements with homeowners have not been concluded, then all utility payments received in the organization’s accounts are equated to revenue. In this case, the following entries are made:

• Dt 62 Kt 90 – utility bills payable have been accrued;
• Dt 51, 50 Kt 62, 76 – payment for utilities has been received.

In the case where the HOA operates in accordance with concluded agency agreements, then only the amount of the agency fee falls under the definition of income:

• Dt 76 Kt 60 – for the amount of utility bills payable;
• Dt 76 Kt 90 – for the amount of the agency fee;
• Dt 51.50 Kt 76 – payment for utilities received, taking into account the agency fee.

Question No. 2.

Accounting in housing and communal services organizations

Situation: at what point does a citizen become obligated to make utility payments for an apartment purchased under an agreement for participation in shared construction? From the moment the apartment is transferred to the citizen under the transfer deed. As a general rule, the obligation to pay for utilities arises for a citizen from the moment he receives ownership of an apartment (clause

5 hours 2 tbsp. 153 of the Housing Code of the Russian Federation). However, as judicial practice confirms, the moment the obligation to pay for utilities arises is not the moment of state registration of ownership, but the moment the apartment is transferred to the citizen, provided that the house is put into operation. This was confirmed in the ruling of the Constitutional Court of the Russian Federation dated July 18, 2006 No. 373-O.

Accounting in the management company, the procedure for paying utilities in the homeowners' association

The more accurately and completely the accounting issues are spelled out in the accounting policy, the easier it will be for accountants in the process of practical activities. It is clear why an accounting policy is needed, but what should it contain? Let us define the main range of issues inherent in the activities of a management company:

• accounting of settlements with suppliers of housing and communal resources;
• materials accounting;
• accounting of settlements with buyers - homeowners;
• accounting of income and expenses;
• accounting of wage accruals;
• accounting for tax payments;
• accounting of settlements with other counterparties.

To correctly draw up an accounting policy, you need to refer to the Accounting Regulations 1/2008 “Accounting Policies of the Organization”.

Features of accounting in management companies

Active-passive) Credit 20 – reflects the cost of services provided;

• Debit 90-3Account 90-3 - Value added tax (Active-passive) Credit 68 - VAT charged;
• Debit 51Account 51 - Current accounts (Active) Credit 62Account 62 - Settlements with buyers and customers (Active-passive) - funds from the owners of the apartment building were received into the current account;
• Debit 60Account 60 - Settlements with suppliers and contractors (Active-passive) Credit 62Account 62 - Settlements with buyers and customers (Active-passive) - offset of funds that came directly from the owners to resource suppliers.

If under OSNO the Management Company has benefits for paying VAT, as well as when the Management Company uses the simplified tax system, entries Debit 68 Credit 19 and Debit 90-3Account 90-3 - Value Added Tax (Active-Passive) Credit 68 are not used.

Accounting entry for penalties for housing and communal services

This point of view is supported by the courts, so theoretical savings in practice only result in unnecessary disputes with regulatory authorities. Due to the above, it is often more profitable for the management company to use the simplified tax system.

A simplified taxation system for management companies can be applied in the following cases: the company’s income for the period does not exceed 60 million rubles, the organization’s staff should not exceed 100 people, the book value of the company’s fixed assets is less than 100 million rubles.

In practice, these conditions are feasible for the management company. You can switch to the simplified tax system by writing a corresponding application to the tax office before December 31. Organizations applying this regime are exempt from paying income tax and value added tax; instead, they transfer to the regulatory authorities the tax paid in connection with the application of the simplified tax system.

The most common option for a management company to organize settlements with suppliers and consumers of utility payments is to conclude an agreement on the paid nature of the services provided.

In this case, funds received from apartment owners are classified as income of the organization, and the cost of services invoiced by suppliers is classified as expenses.

Correspondence of transaction accounts Debit Credit 20 60 For the amount of utility services of suppliers presented for payment 19 60 VAT on services of suppliers 68 19 VAT to be offset 62 90/1 Invoices presented for payment to consumers of utility services 90/3 68 VAT accrual 90/2 20 Write-off of costs 50, 51 62 Receipt of funds for payment of utility bills 60 51 Transferred to the supplier for utility services Accounting for target receipts The management company can receive funds for certain purposes, for example, for major repairs.

The accounting policy, working chart of accounts and forms of accounting documentation are drawn up in a single order, which must be signed by the head of the management company and its chief accountant. It is better to update this document annually, since legislation often changes, and accounting policies often become irrelevant during the year. Accounting.

The simplified tax system is attractive for companies whose activities most often result in a loss. In this case, the tax rate for them will be 1% of their income. Accounting statements of a housing and communal services organization The duties of a legal entity working in the housing and communal services sector are to maintain accounting records and provide reporting.

Important This obligation applies to any company, regardless of which taxation system is applied. The reporting set for the year includes:

Source: //advocatus54.ru/provodki-po-kommunalnym-platezhe-upravlyayushhej-kompanii/

How to assess an administrative fine on transactions of a budgetary institution in 2021

Having considered the issue, we came to the following conclusion: Any penalties, fines and other sanctions transferred to budgets (extra-budgetary funds) can be taken into account by public sector organizations on account 0 303 05 000 “Settlements for other payments to the budget” with attribution to account 0 401 20 200 “Expenses of an economic entity.”

The tax authority imposed penalties on the budgetary institution for late payment of taxes (contributions, fees) and fines for failure to comply with deadlines for submitting tax returns (calculation of insurance premiums). Payment of the specified penalties and fines was carried out under subsection 292 of KOSGU at the expense of a subsidy for the state task. The violation of deadlines was due to the fault of the accounting employee, and he agrees to voluntarily reimburse the expenses incurred. How to reflect in accounting transactions for the payment of penalties and fines and their compensation by the guilty party?

Payment of penalties, budget posting

In accounting, reflect the amount of the penalty (fine, penalties) on account 0.209.40.000 “Calculations for forced seizure amounts” (clause 220 of the Instructions to the Unified Chart of Accounts No. 157n). It is no longer possible to use account 0.205.40.000 “Calculations based on forced seizure amounts” for these purposes. Moreover, if suddenly you still have balances for penalties on account 0.205.40.000, then transfer them to account 0.209.40.000 by direct posting. That is, like this: Debit 0.209.40.000 Credit 0.205.40.000. This was stated in the letter of the Ministry of Finance of Russia dated February 25, 2015 No. 02-06-10/9784.

In accounting for budgetary institutions:

The penalty (fine, penalty) incurred when the counterparty violates the contract (including those to be fulfilled through subsidies for government tasks, targeted subsidies) should be reflected as part of income from income-generating activities. Make the following entries in accounting:

Payment order for penalties in 2021 - 2021

So, the first difference is KBK (field 104). For tax penalties, there is always a budget classification code, in the 14th–17th digits of which the income subtype code is indicated - 2100. This code is associated with a significant change in filling out payment orders: from 2021, we no longer fill out field 110 “Payment Type” .

However, these changes did not affect accident insurance contributions, and penalties for them, as well as these contributions themselves, are still paid to social insurance. When paying both contributions and penalties to the Social Insurance Fund in fields 106 “Basis of payment”, 107 “Tax period”, 108 “Document number” and 109 “Date of document”, enter 0 (clauses 5, 6 of Appendix 4 to the order of the Ministry of Finance of Russia dated November 12, 2021 No. 107n). And if penalties are paid at the request of the fund and according to the inspection report, their details are given in the purpose of payment.

What are the fines for non-payment of personal income tax in 2021?

If tax inspectors reveal violations, the employer will have to pay 40% of the debt. But violators are often not afraid of this. Therefore, the issue of not only increasing penalties, but also other countermeasures is being resolved by law.

After committing an offense, the employer will need to pay a fine. It is calculated depending on certain circumstances. It is important to know the situations when additional funds cannot be withheld, as well as the powers of tax authorities in calculating such payments.

Postings for penalties for electricity in 2021 budgetary organization

Until 2021, control over the calculation of insurance premiums was carried out directly by extra-budgetary funds, and starting from January 1, 2021, these powers were transferred to the tax authorities. Now the transfer of contributions, as well as reporting on them, must be sent to the Federal Tax Service at the place of registration of the company. However, this in no way affects the accounting and postings that are compiled in the organization, and, therefore, the correspondence and rules for calculating contributions remain the same.

In accordance with the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated December 21, 2021 N 180n, the costs of paying insurance contributions to the Pension Fund of the Russian Federation are included in subarticle 213 “Accruals for wage payments” of the KOSGU, the cost of paying penalties for late payment of insurance premiums are reflected by the budgetary institution under Article 290 “Other expenses” of KOSGU.

How are penalties for non-payment of utility bills calculated and how to avoid them?

• From the 31st to the 90th day of non-payment of receipts, the fine will be 1/300 of the refinancing rate of the Central Bank of the Russian Federation (per day).
• From 91 days onwards, the penalty amount will increase to 1/130 of the refinancing rate of the Central Bank of the Russian Federation (per day).

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Another method, which is not officially established and does not always lead to the cancellation of penalties, is a personal appeal to the management company with a request to defer payments. Unfortunately, not all management companies do this for the sake of the residents.

New procedure for calculating penalties in 2021 using examples

It should be noted that this procedure for calculating penalties applies to arrears arising after October 1, 2021 (Clause 9, Article 13 of Federal Law No. 401-FZ of November 30, 2021). For debt that was formed earlier (before October 1, 2021), a different, “old” rule is provided. Penalties for companies are calculated based on 1/300 of the refinancing rate for each day of delay, regardless of its duration (Letter of the Ministry of Finance of Russia dated September 21, 2021 No. 03-02-07/1/60904).

If tax inspectors made a mistake in calculating penalties, then you should not remain silent. File a complaint. After all, tax inspectors do not have the right to charge penalties at a rate of 1/150 for debts that arose before October 1, 2021. The Federal Tax Service agrees with this (Decision on complaint dated 10/05/2021 No. SA-4-9/ [email protected] ).

All Postings About the Accrual and Payment of Penalties in the Budget

In general, a penalty is charged for each calendar day of delay, starting from the day following the payment deadline until the day the arrears are repaid, inclusive. It is calculated as a percentage of the unpaid amount based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation (clause 4 of Article 75 of the Tax Code of the Russian Federation).

Ministry of Finance of Russia dated February 18, 2015 N 02-01-10/7431 The Department of Budget Methodology of the Ministry of Finance of the Russian Federation considered an appeal for clarification of the issue of voluntary execution of acts of bodies and officials in cases of administrative offenses involving the levy of execution on budget funds, funds budgetary and autonomous institutions, if they are not writs of execution or court orders, and reports the following. According to the position of the Supreme Arbitration Court of the Russian Federation (Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated May 17, 2007 N 31), the procedure for executing decisions of administrative bodies in cases of administrative offenses on the collection of fines from budgetary institutions is not regulated by budget legislation and the collection of administrative fines from budgetary institutions exclusively through the courts not provided for by law.

How to calculate penalties on contributions in 2021 postings

Where to pay Insurance premiums, including penalties, are paid to the territorial tax office using the established details before the 15th day (inclusive) of the month following the reporting month. The exception is those months when the 15th of the calendar falls on a weekend, then the deadline will be the next working day.

We will talk about such a budget instrument as penalties for taxes and fees. Let's consider the concept of this term, let's name its main difference from a fine. The formula for calculating the amount of penalties for their independent calculation and current changes that came into force on October 1, 2021 will also be considered. Let's look at examples of calculating penalties for taxes and contributions, methods for accounting for penalties, as well as the nuances of tax accounting for penalties related to corporate income tax in 2021. In the article we will also talk about accounting entries when calculating penalties for taxes, and provide examples of calculations. The concept of a penalty, what is the difference from a fine Before starting a discussion of the entries and nuances of accounting and tax accounting for penalties, it is important to understand their semantic meaning.

Penalties accrued budget posting 2019

Accounting and tax accounting of penalties are determined by each organization independently and are prescribed in the accounting policy of paragraph. Do not forget that when calculating income tax, the institution does not have the right to take into account the amount of accrued penalties and fines.

Since the year, officials have radically changed the procedure for providing insurance to employees. Now you need to pay mandatory fees to the Federal Tax Service. Let us remind you that employee insurance is mandatory for all categories of specialists, both those working under the main employment contract, and external part-time workers and those working under a civil law contract. The basic rules for filling out payment orders for transferring insurance payments have a number of distinctive features. To avoid mistakes, read the article on how to pay a budget organization. Unlike the accounting of non-profit organizations, in which calculated and paid fees are reflected in one accounting account, in the accounting of budgetary organizations, to reflect transactions, for example, accrued insurance premiums, entries are made on other accounts. Let's look at the key rules of accrual and payment using an example. The institution submitted an application for reimbursement of overpayments from extrabudgetary funds.

Tax penalties: accounting entries

When calculating penalties in accounting, the entries may be different if we are not talking about a violation of tax laws, but about non-fulfillment of the terms of business agreements concluded between counterparties.

If an organization or individual entrepreneur does not pay its taxes on time, in addition to the overdue amount of debt, such taxpayers will have to pay penalties. A penalty is an amount of money that must be paid in excess of the amount of overdue taxes (Clause 1, Article 75 of the Tax Code of the Russian Federation). But it happens that the payment of penalties is also provided for in business contracts (for example, a purchase and sale agreement). We will tell you in our consultation what kind of entries are formed in accounting when calculating penalties.

Posting penalties under the budget agreement

If a collective agreement or a specific employment contract establishes higher standards, then personal income tax is also not charged on interest. But if such standards are not established at the enterprise, then when a higher compensation is actually paid, personal income tax is charged on the difference between this compensation and the standards prescribed in the Labor Code of the Russian Federation (letter of the Ministry of Finance of Russia dated November 28, 2008 No. 03-04-05-01/450). Contributions for penalties under an employment contract are generally always accrued (letter of the Ministry of Labor of Russia dated April 27, 2016 No. 17-4-OOG-701). Although in judicial practice there are also opposing positions (for example, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 10, 2013 No. 11031/13). But strictly speaking, according to the letter of the law, contributions must be calculated and, in order to avoid legal disputes, it is recommended.

Therefore, the penalty should not be associated with payment for goods (letter of the Ministry of Finance of Russia dated June 8, 2015 No. 03-07-11/33051). If we talk about the type of penalty charged on the basis of Art. 317.1 of the Civil Code of the Russian Federation (on interest for illegal withholding of funds), the Ministry of Finance allows VAT to be charged on the amount of such a penalty if there is a connection between it and payment for goods, without explaining the specific criteria for establishing the fact of such a connection (letter from the Ministry of Finance of Russia dated 03.08.2016 No. 03-03-06/1/45600). Thus, the taxpayer determines whether or not to charge VAT. If there is objectively no reason to consider the penalty related to the receipt of payment for the goods, no tax is charged.

Which postings should be used to reflect penalties?

According to the current tax legislation, penalties are understood as payments that an institution must pay as security in the event of a delay in payment of its obligations (Clause 1, Article 72 of the Tax Code of the Russian Federation). Such a penalty is accrued if the organization has violated the deadline for paying a tax (including advance) payment, contribution, fee (clause 1 of Article 75 of the Tax Code of the Russian Federation).

Collections can also be carried out using account 91. However, when accounting through account 91 “Other income and expenses”, the enterprise will have tax obligations, since such expenses are not accepted for taxation (clauses 4, 7 of PBU 18/02).

Accrual of penalties in the budget for income tax transactions 2021

Since January 1, 2021, updated instructions on budget accounting have been in effect, and adjustments have also been made to the current procedure for the formation of KOSGU and the Unified Chart of Accounts - instruction No. 162n. Officials also introduced five new federal standards. All these innovations changed the rules of accounting in government institutions.

If the registration of a fixed asset and its putting into operation coincide in time, make the following entries: Dt 1 106 11 310 (KRB 1 106 31 310) Kt 1 302 31 73Х - reflects the cost of property acquired for a fee, which will be included in the fixed assets funds; Dt 1 106 11 310 (1 106 31 310) Kt 1 302 22 73Х (1 302 28 73Х)

Accrual of penalties under agreements, accounting entries to the budget for 2021

In 2021, in a budgetary institution, the accrual and transfer of fines and penalties Rationale for the conclusion: In accordance with paragraphs.

In accordance with paragraph 1 of Art.

75 of the Tax Code of the Russian Federation, penalties are recognized as the amount of money established by this article, which the taxpayer must pay in the event of payment of due amounts of taxes or fees later than the deadlines established by the legislation on taxes and fees. Thus, the obligation to pay penalties and fines arises specifically from the taxpayer - the budgetary institution.

Other expenses."

quoted1 > > Penalties may also arise for violation of the payment procedure for goods supplied, work performed or services provided, as provided for in contractual relations. Accounting and tax accounting of penalties are determined by each organization independently and are prescribed in the accounting policy (clause.

7 PBU 1/2008).

Accounting for penalties resulting from late tax payments is kept as part of account 99 “Profits and losses” due to the fact that such sanctions are not directly related to the production of goods, works or services.

Do not forget that when calculating income tax, the institution does not have the right to take into account the amount of accrued penalties and fines (clause

2 tbsp. 270 of the Tax Code of the Russian Federation). Collections can also be carried out on account 91. Let's figure out how penalties are calculated in accounting and what date to reflect this operation.

Accounting entry accrued penalties for personal income tax 2021 state institution 2021

/ / Having considered the issue, we came to the following conclusion: Any penalties, fines and other sanctions transferred to budgets (extra-budgetary funds) can be taken into account by public sector organizations in account 0 303 05 000 “Settlements for other payments to the budget” with attribution to account 0 401 20 200 “Expenses of an economic entity.”

The amount of money reimbursed by the guilty person should be considered as compensation for the institution’s costs, to be reflected in account 0 209 34 000 “Calculations for compensation of costs.” Having considered the issue, we came to the following conclusion: The amounts received from the employee are compensation for state expenses and are subject to credit to the income of the corresponding budget. Income in the form of compensation for state expenses belongs to budget revenue subgroup 113 “Income from the provision of paid services (work) and compensation for state expenses”

Penalties and fines should be reflected in account 0.303.05.000 “Settlements for other payments to the budget.”

In accounting, reflect the accrual of penalties by posting: Debit 0.401.20.290 Credit 0.303.05.730 subaccount “Penies (fines)” – penalties (fines) have been accrued. Debit 0.303.05.830 Credit 0.201.11.610 subaccount “Penies (fines)” Credit 18 (KOSGU code 290) – the outflow of funds from the institution’s account is reflected.

1. Recommendation: How to reflect penalties and fines for unpaid (late) taxes in accounting and taxation Tax legislation separates the concepts of “penalties” and “fine”.

A penalty is an amount of money that an institution must transfer to the budget in case of late fulfillment of its tax payment obligation ().

A fine is a tax sanction that is collected from an institution for a tax offense ().

When calculating income tax, the institution does not have the right to take into account the amount of accrued penalties and fines ().

Accounting entries when calculating penalties for taxes

Procedure for paying taxes (contributions) Expand the list of categories Subscribe to a special free weekly newsletter to keep abreast of all changes in accounting: Join us on social media.

networks: VAT, insurance premiums, simplified tax system 6%, simplified tax system 15%, UTII, personal income tax, penalties We send letters with the main discussions of the week > > > February 05, 2021 When calculating penalties on taxes, accounting entries can be reflected in accounting in several ways.

We'll tell you what to choose from and how to regulate it correctly.

Penalty is one of the means of ensuring the fulfillment of the obligation to pay taxes and fees (Clause 1, Article 72 of the Tax Code of the Russian Federation). This is the amount that a taxpayer must contribute to the budget in case of delay in payment of a tax, fee or advance payment of a tax (clause

1 tbsp. 75 of the Tax Code of the Russian Federation). In general, the penalty is charged for

Which postings should be used to reflect penalties?

Not a day without instructions × Not a day without instructions

A penalty is the amount of penalty that an organization will have to pay for violating its obligations to counterparties. Let's look at how penalties are reflected in accounting; you will find entries for typical transactions in our article.

July 24, 2021 Alexandra Zadorozhneva According to the current tax legislation, penalties are payments that an institution must pay as security in the event of a delay in payment of its obligations (clause 1 of Art.

72 of the Tax Code of the Russian Federation). Such a penalty is accrued if the organization has violated the deadline for paying a tax (including advance) payment, contribution, fee (clause 1 of Article 75 of the Tax Code of the Russian Federation).

Penalties may be accrued (accounted for later in the article) for each calendar day of late payment.

Procedure and deadlines for paying income tax for budgetary institutions

Author of the articleNatalie Feofanova 8 minutes to read3 Legal entities are created in the form of commercial and non-profit organizations - for the former the characteristic goal of activity is to make a profit, the latter are established to carry out other tasks not related to generating profit and distributing it among participants.

One of the forms of non-profit enterprises are budgetary institutions. The Tax Code obliges all organizations, including budget ones, to pay income tax under certain conditions.

In this article we will talk about the income tax of budgetary institutions, consider the terms and procedure for payment.

An institution is a non-profit enterprise established by the owner to carry out functions of a non-commercial nature, such as socio-cultural and managerial.

The founder can be: An individual or a legal entity (then the enterprise is a private institution)

Posting penalties for taxes in the budget

You will learn about current changes in the Constitutional Court by becoming a participant in the program developed jointly with Sberbank-AST CJSC.

Students who successfully complete the program are issued certificates of the established form.

The program was developed jointly with Sberbank-AST CJSC. Students who successfully complete the program are issued certificates of the established form.

Having considered the issue, we came to the following conclusion: Any penalties, fines and other sanctions transferred to budgets (extra-budgetary funds) can be taken into account by public sector organizations in account 0 303 05 000 “Settlements for other payments to the budget” with attribution to account 0 401 20 200 “Expenses of an economic entity.”

The amount of money reimbursed by the guilty person should be considered as compensation for the institution’s costs, to be reflected in account 0 209 34 000 “Calculations for compensation of costs.”

We also recommend that you familiarize yourself with the following material:— Encyclopedia of Solutions.

In 2021, accrual and transfer of fines and penalties in budgetary institutions

/ / In 2021, in a budgetary institution, the accrual and transfer of fines and penalties Rationale for the conclusion: In accordance with paragraphs.

4 paragraphs 1 art. 23 of the Tax Code (hereinafter referred to as the Tax Code of the Russian Federation), taxpayers are required to submit tax returns (calculations) to the tax authority at their place of registration. According to Part 1 of Art. 119 of the Tax Code of the Russian Federation, failure to submit a declaration (calculation of insurance premiums) to the tax authority at the place of registration within the prescribed period entails the collection of a fine in the prescribed amount. In accordance with clause 1 of Art.

75 of the Tax Code of the Russian Federation, penalties are recognized as the amount of money established by this article, which the taxpayer must pay in the event of payment of due amounts of taxes or fees later than the deadlines established by the legislation on taxes and fees. Thus, the obligation to pay penalties and fines arises specifically from the taxpayer - budgetary institution.

Reflection in accounting of transactions

Penalties for taxes in a budgetary institution

You will learn about current changes in the Constitutional Court by becoming a participant in the program developed jointly with Sberbank-AST CJSC.

Students who successfully complete the program are issued certificates of the established form.

The program was developed jointly with Sberbank-AST CJSC. Students who successfully complete the program are issued certificates of the established form.

Having considered the issue, we came to the following conclusion: The accrual of interest on income tax in the situation under consideration should be reflected in the budgetary institution in the debit of account 2 401 20 290 “Other expenses” in correspondence with the credit of account 2 303 05 730 “Increase in accounts payable for other payments to the budget."

We also recommend that you familiarize yourself with the following materials: — Encyclopedia of solutions.

Calculations of government agencies for payments to budgets. Account 303 00; — Encyclopedia of solutions. Financial result of a government institution.

Account 400 00; — Encyclopedia of solutions.

We charge penalties in 2021 for a budgetary institution

Svetlana, according to Instructions No. 65n, expenses associated with the payment of penalties for late payment for services provided are reflected in article 290 “Other expenses” of KOSGU. To account for settlements with suppliers for the amount of penalties, account 302.91 “Settlements for other expenses” is used. Moreover, in a situation where penalties under agreements (contracts) are accrued as the execution of judicial acts of the Russian Federation, settlement agreements, CVR 831 “Execution of judicial acts of the Russian Federation and settlement agreements on compensation for harm caused” is used to pay them. In case of voluntary payment of penalties under agreements (contracts) with suppliers, KVR 853 “Payment of other payments” is applied. It is advisable to write off such expenses immediately to the debit of account 401.20 “Other expenses”.

It is advisable to pay penalties and fines to budgetary institutions using funds from income-generating activities (KVD 2). However, current legislation does not directly prohibit the payment of economic sanctions using budget subsidies. At the same time, it should be understood that when such expenses are accrued and paid from subsidies, during control measures they can be classified, at a minimum, as ineffective.