Write-off to account 09. Deferred tax assets and liabilities

Accounting, when the difference between the income tax calculated on the basis of accounting and tax accounting.

Account correspondence:

Account 09 is an active account "Deferred tax assets", serves to reflect deferred tax assets (ITA).

By account debit the resulting deferred asset is taken into account, it is repaid under the loan.

IT is formed and accounted for on account 09 for each individual transaction or operation.

No. p / p		Debit	Credit
	The amount of IT that increases the size of the conditional income / expense of the reporting period is reflected
	A part of the amount of the previously accounted IT, written off to reduce the conditional income / expense of the reporting period is reflected
	A part of the amount of previously accounted IT, written off upon disposal of the asset in connection with the use of which it arose is reflected

That is, SHE is part of the income tax, deferred for payment at a later date.

The emergence of SHE

Sometimes the indicators reflected for the same transaction in tax and accounting differ, this can be observed in the order in which expenses and incomes are reflected for individual items of property, plant and equipment.

data tax accounting is called conditional, and according to tax records - current.

current tax listed according to the results of each period. When calculating these indicators at the end of the period, a difference arises, entailing the formation of a deferred asset and the need for its future reduction in the coming periods.

she appears, if the costs of this operation are shown in accounting in the current period (upon the fact of their establishment), and in the tax - in the future period, or vice versa.

For example:

• When establishing a loss at the time of disposal of fixed assets upon sale;
• When forming only in accounting a reserve for paying vacation pay;
• When a loss is identified based on the results of annual activities and transferred to future periods in order to determine the tax burden;
• At various methods calculation of depreciation charges;
• In case of excessive transfer of tax and its non-refund;
• When forming accounts payable for purchased valuables, if income and expenditure indicators are recognized on a cash basis;
• In other cases, when there is a temporary difference in the recognition of costs.

Formulas for calculation

1. SHE \u003d Expenses recorded in the book. accounting in the current period, and in cash. accounting in subsequent (or income recorded in cash. accounting in the current period, and in accounting in subsequent) x income tax rate

The amount deposited in the debit 09 of the account is calculated using this formula.

When accounting expenses are recognized in taxation, the opposite situation will form and tax profit and current tax will be less than accounting profit. Then IT is repaid. A similar reduction in the deferred asset is observed with the subsequent recognition of tax income in the accounting department.

The formula for calculating the amount to reduce deferred tax assets (DTA):

2. Amount payable = expenses written off to the book. accounting in the past period, and cash. accounting in the current (or income shown in cash. accounting in the past period, and in accounting in the current) x income tax rate

The amount deposited in Credit 09 of the account is determined by the second formula. At the same time, the tax asset reflected in a specific transaction on debit 09 is gradually fully repaid.

If the object, upon receipt of which a deferred asset was formed, retires, then the SHE on it, recorded on debit 09, should be written off to debit 99 of the account intended for accounting for the financial result.

Analytics on account 09 is being conducted for each operation or transaction in respect of which an SHE has arisen.

Postings to reflect transactions:

Operation name	Debit	Credit
The resulting deferred asset is shown for the object (liability or asset)
Reflected the repayment of the deferred asset on the object
It reflects the write-off of SHE for the retired object, for which the deferred asset arose

Formation of deferred tax assets when carrying forward a loss

The loss identified at the end of the year must be taken into account on December 31. For income tax purposes, expense is recognized progressively as income is calculated.

In this case, the company is faced with the formation of a deferred asset to be reflected in account 09 on the last day of the year and gradually written off in future periods upon receipt of profit. The write-off is carried out on the last day of each period until the SHE is repaid in full.

Example 1

At the end of 2016, Kalina LLC had a loss of 800,000 rubles.

Amount of deferred asset:

SHE \u003d 800,000 * 20% \u003d 160,000 rubles.

The calculated value is shown as SHA on 31.12. 2016

Profit according to tax accounting for the I quarter. 2017 - 450,000 rubles, for 6 months. 2017 - 1,280,000 rubles.

Kalina LLC recognized a tax loss as follows:

• for I quarter 2017 - share of loss 450,000 rubles;
• for 6 months 2017 - the entire amount of the loss for 2016. RUB 800,000

On the last day of each period, entries were made for the redemption of the deferred asset:

• For the 1st quarter - 450,000 * 20% = 90,000 rubles;
• For 6 months - (800,000 - 450,000) * 20% = 70,000 rubles.

Wiring:

date	Operation	Sum	Debit	Credit
	A deferred asset is taken into account in the form of an expense not taken into account for taxation
	Deferred asset partially redeemed	90,000 (450,000 x 20%)
	Asset redeemed in full	70 000 (160 000 - 90 000)

Formation of deferred tax assets upon the sale of fixed assets

The sale of fixed assets (if not the main activity) is carried out through account "91", on the debit of which expenses are recorded in the form of the residual value of the object (initial cost minus depreciation), on the loan - income from the buyer.

If the indicator for D-tu exceeds the indicator for K-tu, then the result from the sale of fixed assets will be negative (loss received).

This type the expense in accounting can be taken into account immediately, and in the tax it is gradually written off in equal parts monthly over time according to the formula:

Term (months) \u003d Useful life (months) - Actual period of use of the fixed assets (months)

The indicator is calculated from the 1st month after the acceptance of fixed assets for accounting and ending with the month of sale.

Example:

Kalina LLC purchased fixed assets with a service life of 60 months. Month of the beginning of operation - January 2014. In May 2017, the OS is for sale.

The transaction for the sale of fixed assets was made with a loss of 50,000 rubles.

The period during which it will be recognized given expense in tax accounting = 60 - 40 = 20 months.

The amount subject to monthly accounting in other expenses \u003d 50,000 / 20 \u003d 2500 rubles.

SHE will deduct every month an amount of 2500 x 20% = 500 rubles.

Example 2: Increase in deferred tax assets

Kalina LLC recognizes income and expenses for tax purposes on a cash basis.

Kalina LLC in the 1st quarter of 2017 received materials from the supplier in the amount of 590,000 rubles, incl. VAT - 90,000 rubles. and then put them into production.

In the 1st quarter of 2017, 295,000 rubles were transferred to the supplier for materials, incl. VAT - 45,000 rubles.

The tax rate is 20%. Calculation:

• In accounting, the recognized expense will be equal to - 500,000 rubles. (590,000 - 90,000);
• In tax accounting, the recognized expense is 250,000 rubles. (295,000 - 45,000);
• The deductible difference is 250,000 rubles. (500,000 - 250,000).

In the 2nd quarter of 2017, the debt to the supplier was fully repaid.

Wiring:

		Posting amount, rub.		Wiring base
			Materials credited to the warehouse	Waybill (TORG-12)
			Reflected VAT	Invoice received
			Partially credited to supplier for materials	Bank statement
			According to the results of the 1st quarter: by 50,000 rubles. increased the amount of IT (250,000 * 20%)	Accounting information
			The debt to the supplier for materials is listed	Bank statement
			Redeemed SHE	Accounting information
			Written off the amount of SHE	Accounting information

Dt 09 Ct 09 - an accounting entry reflecting the transfer of losses from the current period to future ones. When is internal posting to account 09 applied and how does it affect tax and financial statements, we will consider in this article.

What is reflected in the account 09

Account 09 reflects information on deferred tax assets (DTA) arising from the occurrence of deductible temporary differences (VVR). VVR appear when the amount of profit is reflected in accounting in a smaller amount than in tax. In particular, this situation arises when expenses are accepted in accounting earlier and income is reflected later than in tax accounting.

The procedure for recording transactions on account 09 is established by PBU 18/02 and is relevant for all taxpayers of income tax, except for credit and municipal institutions (clause 1 of PBU 18/02). Small businesses, as well as non-profit organizations reporting on simplified financial statements, were given the opportunity to refuse to apply RAS 18/02 (paragraph 2 of PBU). They must record their choice in the accounting policy.

When posting Debit 09 Credit 09 is applied

Wiring Dt 09 Ct 09 needed by taxpayers using automated accounting systems to close debit balances on the subconto "Loss of the current period" of account 09 at the end of the year.

Example

Miralux LLC at the beginning of 2015 purchased office equipment for 120,000 rubles. In the accounting policy of the enterprise, it is noted that in accounting, depreciation of fixed assets is written off by a decreasing balance, and in tax accounting - in a linear way. When calculating income tax (NNP), the company uses PBU 18/02.

Based on the results of 2015, the accrued depreciation on office equipment amounted to:

• in accounting - 40,000 rubles;
• in tax - 20,000 rubles.

As a result, VVR was formed in the amount of 20,000 rubles. (40,000 (Used) - 20,000 (N/U)). The amount of SHE at the end of the year amounted to 4,000 rubles. (VVR × NNP rate = 20,000 rubles × 20%).

The reflection of IT in accounting was recorded by the posting: Dt 09 (loss of the current period) Kt 68 (calculation of NNP) - 4,000 rubles.

To simplify the example, we will agree that there were no more operations of Miralux LLC in 2015.

At the end of the year, the loss of the current period, reflected by Miralux LLC in accounting, is closed by transferring it to future periods by manual posting: Dt 09 (deferred expenses) Kt 09 (loss of the current period) - 4,000 rubles.

Internal posting to account 09 allows automated system accounting when carrying out planned closure in future periods, see the accounted difference and, if there is a profit, close it by posting: Dt 68 (calculation of NNP) Kt 09 (deferred expenses).

Important! According to Art. 283 ch. 25 of the Tax Code of the Russian Federation, taxpayers have the right to carry forward the loss received in the current period to the future in full or in part within 10 years following the period in which the loss was received.

Moreover, to write off losses, you do not need to wait for the next tax period. This operation can be carried out in the 1st reporting period, in which profit was received based on the results of the taxpayer's activities.

Reflection of posting Dt 09 Kt 09 in tax and financial statements

Internal posting to account 09 does not affect the indicators of the general ledger and tax registers used to complete accounting and tax reporting. But its implementation is necessary for the correct filling of the final reporting forms by the automated accounting system. If there is no internal posting on account 09 during automated reporting, the taxpayer may encounter software or sum errors.

Consider the reflection in the final reporting of transactions related to postings on account 09.

Example (continued)

According to the results of the 1st quarter of 2016, Miralux LLC received income from its activities, reflected in accounting and tax records in the amount of 50,000 rubles. Tax losses accounted for last year were directed in 2016 to reduce NNP in full by posting:

Dt 68 (calculation of NNP) Kt 09 (deferred expenses) - 4,000 rubles.

Based on the amounts from the above example, the following lines of sheet 02 of the NNP tax return are filled in:

Indicators	line number	2015	2016
Sales revenue
Expenses that reduce the amount of income from sales		20 000 rub. (reflected tax expenses for depreciation)
Total profit (loss)		(20,000 rubles)	50 000 rub.
The tax base			50 000 rub.
The amount of loss reducing the tax base for the reporting (tax) period			20 000 rub. (loss of previous years) (VVR for 2015)
Tax base for tax calculation			30 000 rub. (50,000 - 20,000)
income tax			6 000 rub. (30,000 × 20%)

See the article for how to fill out an NNP tax return.

In the statement of financial results, the considered transactions will be reflected in the following form:

Indicators	2015	2016
Revenue		50 000 rub. (income received from activities)
Management expenses	40 000 rub. (reflected accounting expenses for depreciation)
Profit (loss) before tax	(40,000 rubles)	50 000 rub.
Current income tax		10,000 (50,000 × 20%)
Change SHE	4 000 rub. (debit turnover on account 09 is reflected)	(4,000 rubles) (reflected credit turnover on account 09)
Net income (loss)	(44 000) (-40 000 - 4 000)	44 000 (50 000 - 10 000 + 4000)

Results

Wiring Dt 09 Ct 09 is necessary only when the taxpayer uses special automated accounting systems. It allows you to close the losses of the current period, recorded taking into account PBU 18/02, by transferring them to future periods and generate final reports without errors.

Accounting account 09 shows information about deferred tax assets (ITA) that are formed when there are differences in tax and accounting accounting, when there is a difference between income tax calculated on the basis of accounting data and tax. The resulting deferred asset is taken into account in the debit of the account, and it is repaid in the loan. The asset in question is formed and recorded on account 09 for a separate transaction or operation. That is, SHE is a part of income tax deferred for payment at a later date. When forming a balance sheet based on the results of the year, the value of the deferred asset formed during the year and not redeemed must be transferred to line 1180 in the amount of the balance on debit 09 of the account.

Postings on account 09 - "deferred tax assets"

Attention

If the debit indicator exceeds the credit indicator, then the result from the sale of fixed assets will be negative - the company will incur a loss. This type of expense in accounting can be taken into account immediately, and in tax accounting it must be gradually written off in equal installments on a monthly basis over the time period determined by the formula: months) The last indicator is considered starting from the 1st month after the acceptance of fixed assets for accounting and ending with the month of sale.

Example: A company has acquired an asset that has a usage period of 60 months. Month of the beginning of operation - January 2013. May 2016

Info

OS is for sale. Actual usage period = 40 months. (February 2013 to May 2016). The transaction for the sale of fixed assets was unprofitable, the amount of loss = 50,000 rubles.

The period during which this expense will be recognized in tax accounting \u003d 60 - 40 \u003d 20 months.

Account 09 in accounting: deferred tax assets. example and wiring

On the last day of each period, a double entry was made for the redemption of the deferred asset:

• For the 1st quarter - 450,000 * 20% = 90,000 rubles;
• For 6 months - (800,000 - 450,000) * 20% \u003d 70,000 rubles.

Postings for this example: Date Transaction Amount Debit Credit 12/31/15 Accounted for a deferred asset in the form of an unaccounted for tax expense 160000 09 68 03/31/16 The deferred asset is partially repaid 100000 68 09 06/30/16 The asset is fully repaid 60000 68 09 Formation of deferred tax assets upon sale OS The sale of an object (if it is not the main activity) is carried out through 91 accounts, on the debit of which expenses are recorded in the form of the residual value of the object (the initial cost, reduced by the amount of depreciation deductions made), on the loan - income in the form of receipts from the buyer.

Remove account 09? o_o

Important

From a past accountant in balance sheet there are balances on accounts 09 and 77. For several years now, the enterprise has been considered small and does not apply PBU 18/02.

How to write off unnecessary balances? There are 2 ways to write off balances: 1. Correction of an error from the previous period. 2. Write-off of accounts due to changes in accounting policies.

First way. Correction of the error of the previous period after the submission of reports to the tax authorities. This method is provided for in paragraph 9 of PBU 22/2010. In the month in which an error is found, it is necessary to make corrective entries in correspondence with account 91 “Other income and expenses”.
So account 09 “Deferred tax assets” is closed with the entry: DEBIT 91.02 CREDIT 09 - for the balance of account 09. Account 77 “Deferred tax liabilities” is closed as follows: DEBIT 77 CREDIT 91.01 - for the balance of account 77.

Account 09 in accounting: examples and postings

People, wow!!! OV66 05/21/2010, 12:07:07 PM It seems to me that you should not have done D 99-K 09, but reversed D09-K 68 ... marinochka 05-21-2010, 12:10:49 PM Quote from PBU 18/02 Deferred tax assets are equal to the amount determined as the product of deductible temporary differences that arose in the reporting period and the income tax rate established by law Russian Federation on taxes and fees and valid on the reporting date. In the event of a change in income tax rates in accordance with the legislation of the Russian Federation on taxes and fees, the amount of deferred tax assets is subject to recalculation, with the difference resulting from the recalculation attributed to the account of retained earnings (uncovered loss) (the paragraph was supplemented from the financial statements of 2008 by order of the Ministry of Finance of Russia dated February 11, 2008 N 23n - see.

Definition of account 09 accounting

If the error is recognized as significant, then an explanatory note with information on the nature of the error and the amount of the adjustment must be attached to the annual financial statements. The second way. If the organization falls under the criteria of a small enterprise, and the management decided not to apply PBU 18/02 from the new reporting period. 1.

Changes need to be made to accounting policy on tax accounting, write in it that the company from the new year does not apply the provisions of 18/02. 2. The balances of accounts 09 and 77 are written off in correspondence with account 84 “Retained profit / uncovered loss” as follows: DEBIT 84 CREDIT 09 - for the balance of account 09; DEBIT 77 CREDIT 84 - for the balance of account 77.

3. When approving the financial statements, it is also necessary to provide an explanatory note.

Wiring dt 09 and kt 09 (nuances)

Act to write off fixed assets Adjustment of the amount of IT From 01/01/2016 for Metropol JSC, the income tax rate was reduced from 24% to 20%. The balance sheet of Metropol JSC as of December 31, 2015 on Dt 09 includes the amount of 64,900 rubles.

The accountant recalculated the amount of SHE (64.900 rubles / 24% * 20% = 54.083 rubles) and made the following entry on the accounting account 09: Dt Kt Description Amount Document 84 09 SHE was adjusted (64.900 rubles - 54.083 rubles) 10.817 rub. Accounting reference-calculation Reflection of IT in case of a loss The following information is indicated in the Profit and Loss Statement and Tax Declaration of JSC Sever: Indicator Data for 2015 Data for the 1st quarter of 2016 Data for the 2nd quarter of 2016 Profit and Loss Statement (accounting) Loss 181.300 rubles. Profit 211.400 rubles. Profit 53.200 rubles. Tax declaration (tax accounting) Loss 181.300 rubles.
To favoritesSend to e-mail Dt 09 Kt 09 - an accounting entry reflecting the transfer of losses from the current period to future ones. When internal posting on account 09 is applied and how it affects tax and financial reporting indicators, we will consider in this article.

What is reflected on account 09 When the posting is applied Debit 09 Credit 09 Reflection of posting Dt 09 Kt 09 in tax and financial statements ). VVR appear when the amount of profit is reflected in accounting in a smaller amount than in tax.

In particular, this situation arises when expenses are accepted in accounting earlier and income is reflected later than in tax accounting.
The formula for calculating deferred tax assets (ITA): IT = expenses recorded in the book. accounting in the current period, and in cash. accounting in subsequent (or income recorded in cash accounting in the current period, and in accounting in subsequent ones) * rate Subsequently, when accounting expenses are recognized in taxation, the opposite situation will form - tax profit and current tax will be less than accounting profit and conditional tax as a result of which IT is repaid. A similar reduction in the deferred asset is observed with the subsequent recognition of tax income in the accounting department. The formula for calculating the amount to reduce deferred tax assets (ITA): Amount payable = expenses written off to accounting. accounting in the past period, and cash. accounting in the current) (or income shown in cash. accounting in the past period, and in accounting.

The procedure for recording transactions on account 09 is established by PBU 18/02 and is relevant for all taxpayers of income tax, except for credit and municipal institutions (clause 1 of PBU 18/02). Small businesses, as well as non-profit organizations reporting on simplified financial statements, were given the opportunity to refuse to apply PBU 18/02 (clause

2 PBU). They must record their choice in the accounting policy. Read more about the preparation of an accounting policy in the section “How to draw up an accounting policy for an organization”. When posting Debit 09 Credit 09 is used Posting Dt 09 Kt 09 is needed by taxpayers using automated accounting systems to close debit balances on the subconto "Loss of the current period" of account 09 at the end of the year. Example Miralux LLC at the beginning of 2015 purchased office equipment for 120,000 rubles.

Why deferred tax assets arise Sometimes the indicators reflected for the same transaction in tax and accounting differ, in particular, this can be observed in the order in which expenses and incomes are reflected for individual objects, in order to maintain accounting and calculate income tax. The tax calculated according to accounting data is called conditional, according to tax data - current. It is the latter that must be listed according to the results of each period. When calculating these indicators at the end of the period, a difference arises, entailing the formation of a deferred asset and the need for its future reduction in the coming periods. Deferred tax assets appear if the costs of specific operations are shown in accounting in the current period (on the fact of their establishment), and in the tax - in future periods.
At the end of the year, the loss of the current period, reflected by Miralux LLC in accounting, is closed by transferring it to future periods by manual posting: Dt 09 (deferred expenses) Kt 09 (loss of the current period) - 4,000 rubles. Internal posting to account 09 allows the automated accounting system, when carrying out planned closure in future periods, to see the accounted difference and, if there is a profit, close it with the posting: Dt 68 (calculation of NNP) Kt 09 (deferred expenses). Important! According to Art. 283 ch. 25 of the Tax Code of the Russian Federation, taxpayers have the right to carry forward the loss received in the current period to the future in full or in part within 10 years following the period in which the loss was received. Moreover, to write off losses, you do not need to wait for the next tax period.

Account 09 "Deferred tax assets" is intended to summarize information on the availability and movement of deferred tax assets. Deferred tax assets are accepted for accounting in the amount determined as the product of deductible differences that have arisen in the reporting period and the income tax rate effective on the reporting date.

The debit of account 09 "Deferred tax assets" in correspondence with the credit of account 68 "Calculations on taxes and fees" reflects a deferred tax asset that increases the amount of conditional expense (income) of the reporting period.

The credit of account 09 "Deferred tax assets" in correspondence with the debit of account 68 "Calculations on taxes and fees" reflects the reduction or full repayment of deferred tax assets by reducing the conditional expense (income) of the reporting period.

A deferred tax asset upon disposal of the asset object for which it was accrued is debited from the credit of account 09 "Deferred tax assets" to the debit of account 99 "Profit and loss".

Analytical accounting of deferred tax assets is carried out by types of assets or liabilities, in the assessment of which a temporary difference has arisen.

Account 09 "Deferred tax assets"
corresponds with accounts

Chart of accounts application: account 09

• How to evaluate a business by order of the owner on your own in two hours

  In formula 4 and formula 9. Own working capital. Enter in ... to account 01 "Fixed assets". The model uses the indicator in formula 7. Deferred tax assets... D9. The indicator is included in the formula 9. Use the data from Aswat Damodaran's website... using the profit capitalization method. Figure 9. Sheet "Calculation of the cost" of the express model ... the model calculates the capital according to the formula 9. Formula 9. Calculation of the required working capital ...

• Advance income tax payments. Examples

  ... = (Accrued advance payment for 9 months of the previous year - Accrued ... Sheet 02 of the declaration for 9 months of the previous year. Monthly ... (Instructions for the application of the Chart of Accounts for financial and economic activities ...) for the amount of permanent tax liability, deferred tax asset and deferred tax liability of the reporting period ... quarter 2018 90-9, 91-9 "Accounting profit (loss ... - 50,000 rubles); 90-9, 91-9" Accounting profit (loss) ...

• Tachograph. Accounting and taxation

  Her deferred tax liability (IT), which is reflected in the credit of account 77 "Deferred tax liabilities ... funds" 08 "Investments in non-current assets" 70,000 Acceptance act ... -9 "Inventory and household supplies", in correspondence with account credit ... the cost is debited from account 10, subaccount 10-9, to the debit of account 20 "Main production" or account 26 ...). Postings will be as follows: Debit 10-9 Credit 60 - cards are credited; Debit...

• What to look for when preparing annual financial statements for 2017

  It was discovered (clause 9 of the Accounting Regulations “... there is one exception to the rule. Deferred tax assets and liabilities can be reflected in ... utility payments, bills of lading, invoices; late submission to accounting ... - if within one tax period - collection of a fine in ... - if the violation resulted in an underestimation of the tax base (the base for calculating insurance ... RF Failure to submit the organization to the tax authority within the prescribed period ...

• Overview of changes to IFRS introduced in the territory of the Russian Federation by order of the Ministry of Finance No. 111n

  ...) 12 “Income taxes” (“Recognition of deferred tax assets in respect of unrealized losses”). In addition to ... the rental standard, paragraph 9 of the standard states that when concluding ... some examples are given in this regard: for example, limiting the territory or time ... . The lessor applies the provisions of IFRS 9 Financial Instruments to terminate... . The amendment explains the recognition of a deferred tax asset in respect of an unrealized loss relating to...

• Let's talk about tariff regulation

  accounting methodology? In the national PBU 9/99 “Income of the organization”, not a word ... in the financial statements of the balances on the account of deferral of regulatory differences arising from the provision of ... a tariff difference (by analogy with a deferred tax asset), which indicates future economic ... tariff difference (by analogy with the deferred tax liability), which indicates the possible ... of each class of credit balances on the regulatory deferral account. Information required...

• Interest on loans is included in the cost of investment assets

  Reconstruction, modernization, completion, additional equipment of this asset? Often, organizations investing in ... the presence of the following conditions (clause 9 PBU 15/2008): expenses for ... returned on time. The following sub-accounts are established by the working chart of accounts: 66-1 ... through the depreciation mechanism. In tax accounting, interest on a loan is monthly ... temporary differences and their corresponding deferred tax liabilities (clauses 12, 15 ... respectively, the monthly depreciation amount in tax accounting will also be less. In ...

• How can a pharmacy save on property tax?

  As part of fixed assets (on account 01 "Fixed assets" or 03 ... 2024 395 301 118 590 9 883 276 710 2025 276 ... + 4 + 5 + 6 + 7 + 8 + 9 + 10). The annual depreciation amount for ... 18.2%); in the second year - 9/10, or 16.4%, which... 6 ... 800,000 5/55, or 9.1% 436,800 36,400 ... .5% 264,000 22,000 9 2025 4,800,000 2 ... 080,000 4,363,200 9 08/01/2017 4,520 . .. temporary differences (TVR), which form deferred tax assets (ITA) (p. 11, 14 PBU ...

• Depreciation of leased property on the balance sheet of the lessor

  The lessee's order to debit the latter's account of funds within ... the difference, which leads to the formation of a deferred tax asset (ITA) (clauses 11, 14 ... simultaneously with monthly lease payments. Tax accounting. Cash in the amount of.. 620 rubles), excluding VAT - 9,000 rubles. Thus, the lessor ... RUB. x 18 months + 9,000 rubles; in the second option ... payments) - (70,000 rubles + 9,000 rubles / 18 months) x ... and amounted to 135,000 rubles. (9,000 - 144,000). Clarification...

• Disqualification of a director as a result of gross accounting irregularities, including the absence of an audit report

  In accounting registers; - keeping accounting accounts outside the applicable registers ... as a norm, officials of tax authorities are authorized to draw up (Article 28.3 ... tax authorities can during an on-site tax audit. And what is the difference ... between accounting and tax profits, permanent and deferred tax assets and liabilities (clause ... and expenses (clause 12 PBU 9/99, clause 18 PBU ... insignificant without retrospective recalculation (clause 9 PBU 22/2010) and ... in the field of accounting and tax accounting. Link to original source

• Changes in financial statements

  Taking into account the changes made in paragraph 9 of Instruction No.  33n, the basis for ... on account 0 210 10 000 “Calculations on tax ... accounts of analytical accounting account 0 502 99 000 “Deferred obligations ... investments made) Transactions with financial assets and liabilities 380 Line difference... demolition of the facility; 28 - other grounds 9 One of the following codes is reflected ... and the demolition of an object of construction in progress; 9 - construction (reconstruction, technical re-equipment) ...

• Main changes in the financial statements of budgetary and autonomous institutions

  Account balance 0 210 10 000 “Settlements on tax deductions on ... (balances) of the relevant accounts of analytical accounting of account 0 502 99 000 “Deferred liabilities” for ... investments (investments) in the object of non-financial assets, assumed by the state (municipal) contract (in ... the function of the object of capital investments (column 9): 1 - completion of construction (reconstruction, ... and demolition of an unfinished construction object; 9 - construction (reconstruction, technical re-equipment) of an object ...

• How to account for expenses until the organization has revenue?

  Implemented during the reporting (tax) period, they are divided into direct ... to the expenses of the current reporting (tax) period, taking into account the requirements, ... number on account 08 "Investments in non-current assets", ... account 26 "General business expenses" ) can be taken into account in two ways (clause 9 ... PBU 10/99): monthly write-off to the debit of account 20 ... obligations; - Encyclopedia of solutions. Tax accounting for interest on loan agreements..., August 2018) - Deferred VAT deduction: don't miss...

• Changes in 2017 for budgetary institutions

  Chart of accounts Account 210.10 “VAT tax deductions” Analytical accounts to account 210 ... No. 209n) Added new off-balance accounts: 40 “Assets in management companies” 42 “Budget ... in reporting (clause 2.9 of Appendix 5 of Changes, approved by order... for the supply of goods, works, services; "minus" on the accounts ... rubles Signed "b" clause 9 article 2 of the Law of 3 ...

• New in accounting and reporting of institutions since 2017

  Accounting. By virtue of Art. 9 of the Law on Accounting and ... 00,000 "Non-financial assets" (with the exception of analytical accounting accounts of accounts 0 106 00 ... budgetary institutions liabilities due to previously formed deferred liabilities are reflected in the credit ... debit of the corresponding accounts of analytical accounting of account 0 502 99 000 Deferred liabilities for... 210 10 000 Calculations on tax deductions for VAT, 0 210 ... - 4, 9 - 11 and 12 - 14 indicators for the respective accounts 0 206 ...

Designed to account for deferred tax assets.

The balance of debit 09 of the account means that part of the deferred asset has not been repaid.

If, at the end of the tax period, a loss is reflected in the tax accounting, then additionally you need to make a posting:

– reflects a deferred tax asset from a loss that will be repaid in the next reporting (tax) periods.

This balance will be closed in the following tax periods when the amount of loss is written off at the expense of tax profit.

Oleg Khoroshiy, Head of the Department of Profit Taxation of Organizations of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

How to reflect the accrual and payment of income tax in accounting

To account for deferred tax assets, use account 09, * and for liabilities - account 77. In subsequent periods, as income and expenses converge in accounting and tax accounting, pay off deferred tax liabilities and assets.

Here is how to record the origination and settlement of deferred tax assets and liabilities:*

Cause of temporary differences	Type of tax assets and liabilities	How does income tax affect accounting	Postings*
Income that is not reflected in the accounting of the current reporting period	Deferred tax assets (DTA)	Reduce the amount of tax for future reporting periods. The tax of the current period is increased	Debit 09 Credit 68 sub-account "Calculations for income tax" – reflected deferred tax asset;* Debit 68 subaccount "Calculations for income tax" Credit 09 – repaid (in whole or in part) a deferred tax asset
Expenses that are not recognized for taxation in the current reporting period
Income that is not taxed in the current reporting period	Deferred Tax Liabilities (DTL)	Increase the amount of tax for future reporting periods. The current period tax is reduced	Debit 68 subaccount "Calculations for income tax" Credit 77 – reflected deferred tax liability; Debit 77 Credit 68 sub-account "Calculations for income tax" – repaid (in whole or in part) deferred tax liability
Expenses that are not reflected in the accounting of the current reporting period

The size of IT and IT is determined by the formula:

This procedure is provided for in paragraphs 8–12, and PBU 18/02.

About account 09 "Deferred tax assets" and temporary differences

To reflect the differences between the accounts in the Chart of Accounts, special accounts are provided. One of them is account 09 “Deferred tax assets”.* This article will be discussed in the article.

As always, read the problem below first. Take a look at the Chart of Accounts, PBU 18/02 and the Tax Code of the Russian Federation. Make your own accounting entries. And only after that, read the explanations in the article and check the solution - it is given at the end of the article.

Why there are differences between accounting and tax accounting

Not only participants or shareholders have the right to claim a part of the company's profit, but also the state. His right to a share in the business is enshrined in the Tax Code of the Russian Federation. How? It's very simple: at the expense of profits, organizations are required to pay some taxes. For example, for those who use common system taxation, this is income tax.*

How do you take into account the difference in accounting when selling a fixed asset *

The company LLC "Invest" in June of this year sold the fixed asset. The loss from this operation amounted to 120,000 rubles. The remaining life of the facility is 12 months. In accounting, the loss from the sale of a fixed asset is taken into account in expenses at a time - according to the rules established in paragraph 11 of PBU 10/99. And when calculating income tax, it is written off gradually according to the rules that are given in paragraph 3 of Article 268 of the Tax Code of the Russian Federation. Because of this, there is a difference between accounting and tax accounting. What postings to reflect it in June and July of the current year? Suppose that in the accounting of Invest LLC, the reporting period is equal to a month. The company also calculates income tax on a monthly basis.

Only certain categories of enterprises are entitled to reflect it in accounting in the same amount that was calculated according to tax rules. Particularly the small ones. But for the rest there are special rules. They stipulate that the difference between the two indicators should be visible from accounting. The first is profit, which was calculated according to accounting rules. And the second is the profit that the company determined according to the rules of the Tax Code of the Russian Federation.

How can the same enterprise have two profits? We have already said that the state is, in fact, the second owner of profit. But when dividing the profits, the two owners may have disagreements.

In our example, Invest LLC sold a fixed asset. In accounting, the loss from its sale is attributed to the expenses of the current period. That is, they are included in other expenses at a time - in the month when the sale took place (clause 11 of PBU 10/99). But when calculating income tax, such a loss is written off gradually - during the period that remains until the end of the useful life of the object (clause 3 of article 268 of the Tax Code of the Russian Federation). * That is, in tax accounting, the Invest company must include monthly in expenses for 10,000 rubles. (120,000 rubles: 12 months).

Thus, the state, as it were, says: “You acquired a fixed asset not for resale, but for use. So, they planned to amortize it. Now, do not speed up the process by writing off the loss at a time. Let's agree like this. In accounting, you will reflect the real profit of the enterprise. And pay tax on profits calculated in accordance with the rules of the Tax Code of the Russian Federation. Then, from the point of view of the state interests, everything will be fair.”

What is deductible temporary difference and deferred tax asset

There are two types of differences between accounts: permanent and temporary. A permanent difference occurs when some income or expense is reflected only in accounting or only in tax accounting (in whole or in part). A temporary difference is when income or expense is reflected both in accounting and in tax accounting. But in accounting in one period, and in tax accounting - in another. *

In our example, LLC Invest has a temporary difference. After all, the company will fully include the loss from the sale of fixed assets in expenses not only in accounting, but also in tax accounting. It just happens later in tax accounting.

In our example, in the period when the loss occurred in accounting, it was not fully taken into account when calculating income tax. Instead, its accounting for tax expenses was postponed to the future. As a result, accounting profit turned out to be less than tax profit. The deviation between them, which must be reflected in accounting, is called a deductible temporary difference. And the product of this difference by the income tax rate effective in the reporting period is a deferred tax asset. Thus, it can be calculated by the formula: *

The deferred tax asset is reflected in the credit of account 68 "Calculations on taxes and fees". That is, on the same account that you want to use to account for the accrued and paid amounts of income tax, as well as advance payments on it. Usually, a separate sub-account is opened for this called “Calculations for income tax”.

In our case, special account 09 “Deferred tax assets” corresponds to this account. Thus, the entry that the accountant of Invest LLC must make in June looks like this: *

When and how the deferred tax asset is settled

The company "Invest" sold the fixed asset in June of this year. In the same month, depreciation was charged for the last time in tax accounting for this object. And in next month- July - the accountant can write off the first part of the loss for tax expenses - 10,000 rubles.

As soon as the accountant does this, the temporary difference will be 10,000 rubles. less. And it will no longer be 120,000 rubles, but 110,000 rubles. (120,000 - 10,000). Accordingly, the size of the deferred tax asset should also be adjusted downward. Wiring like this:*

The accountant of Invest LLC will make such postings on a monthly basis until the loss from the sale of fixed assets is fully included in tax expenses. In the period in which this occurs, the temporary difference will vanish, and with it the deferred tax asset.*

Sergey Razgulin, Acting State Councilor of the Russian Federation, 3rd class

How to close reporting periods in accounting and determine financial results during the year. The organization applies the general system of taxation

Conditional income (expense) on income tax

If the organization applies PBU 18/02, then simultaneously with the closing of the reporting period, it is necessary to reflect in accounting the conditional expense (income) for income tax.

To calculate this indicator, use the formula: *

The amount of conditional expense (income) for income tax is reflected in accounting on the sub-account of the same name, which is opened to account 99 “Profit and Loss”.

This procedure follows from the provisions of paragraph 20 of PBU 18/02.

In accounting, reflect the amount of conditional expense (income) by posting: *

– accrued the amount of conditional expense for the reporting period;

Debit 68 subaccount “Calculations for income tax” Credit 99 subaccount “Conditional income for income tax”
- accrued the amount of conditional income for the reporting period.

If, at the end of the reporting (tax) period, a loss is reflected in the tax accounting, then an additional entry must be made: *

Debit 09 Credit 68 sub-account "Calculations for income tax"
– reflects a deferred tax asset from a loss that will be repaid in the next reporting (tax) periods.

The amount of income tax reflected in accounting at the end of the reporting quarter or year must match the amount reflected in the tax declarationapproved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600. Therefore, after making such postings, check whether the reporting period is closed correctly. To do this, compare the total (from the beginning of the year) turnover on account 68 sub-account "Calculations for income tax" in correspondence with the accounts: *
– 09 “Deferred tax assets”;
– 77 “Deferred tax liabilities”;
- 99 "Profit and loss" sub-account "Contingent expense (income) for income tax";
- 99 "Profit and loss" sub-account "Permanent tax liabilities (assets)".

If the difference between the debit and credit turnovers on these accounts coincides with the amount reflected in line 180 of sheet 02 of the income tax declaration, then the income tax calculations are reflected in accounting correctly. This means that the reporting period is closed correctly.*

Depending on the frequency with which the organization reports on income tax, it must do such a check either at the end of each month or at the end of each quarter.

An example of the reflection in accounting of a conditional income tax expense at the end of the reporting period

Alfa LLC calculates income tax on a monthly basis from actual profit. Income and expenses in tax accounting are determined on a cash basis. The organization is engaged in providing information services and is exempt from VAT.

In January, Alfa sold services in the amount of 1,000,000 rubles.

The staff of the organization was paid a salary in the amount of 600,000 rubles. The amount of contributions for compulsory pension (social, medical) insurance and insurance against accidents and occupational diseases from the accrued salary amounted to 181,200 rubles.

As of January 31, sales proceeds have not been paid, staff salaries have not been issued, mandatory insurance premiums not included in the budget.

On January 15, Alfa manager A.S. Kondratiev submitted an advance report on entertainment expenses in the amount of 24,600 rubles. On the same day, these expenses were reimbursed to him in full. When calculating income tax, hospitality expenses in the amount of 24,000 rubles were taken into account. (600,000 rubles x 4%).

In January, Alfa had no other operations. The following entries were made in the accounting records of the organization:

Debit 62 Credit 90-1
- 1,000,000 rubles. - reflects the proceeds from the sale of information services;

Debit 68 subaccount "Calculations for income tax" Credit 77
- 200,000 rubles. (1,000,000 rubles x 20%) - reflects a deferred tax liability from the difference between the revenue reflected in accounting and tax accounting;

Debit 26 Credit 70
- 600,000 rubles. - salary for January;

Debit 09 Credit 68 sub-account "Calculations for income tax"
- 120,000 rubles. (600,000 rubles x 20%) - a deferred tax asset is reflected from the difference between the salary reflected in accounting and tax accounting;

Debit 26 Credit 69
- 181,200 rubles. – mandatory insurance premiums were accrued from the salary for January;

Debit 09 Credit 68 sub-account "Calculations for income tax"
- 36,240 rubles. (181,200 rubles x 20%) - a deferred tax asset is reflected from the difference between the amount of taxes (contributions) reflected in accounting and tax accounting;

Debit 26 Credit 71
- 24,600 rubles. - representation expenses are written off;

Debit 99 subaccount "Permanent tax liabilities" Credit 68 subaccount "Calculations for income tax"
- 120 rubles. ((24,600 rubles - 24,000 rubles) x 20%) - a permanent tax liability is reflected from the amount of representation expenses reflected in accounting and tax accounting;

Debit 90-2 Credit 26
- 805 800 rubles. (600,000 rubles + 181,200 rubles + 24,600 rubles) - the cost of services sold has been written off;

Debit 90-9 Credit 99 sub-account "Profit (loss) before tax"
- 194,200 rubles. (1,000,000 rubles - 805,800 rubles) - profit for January is reflected;

Debit 99 subaccount "Conditional income tax expense" Credit 68 subaccount "Calculations for income tax"
- 38,840 rubles. (194,200 rubles x 20%) - the amount of contingent income tax expense has been accrued.

In January, Alpha's tax records showed a loss of 24,000 rubles. (paid entertainment expenses). Since this loss will affect the determination of the tax base in the following periods, an entry is made in accounting:

Debit 09 Credit 68 sub-account "Calculations for income tax"
- 4800 rubles. (24,000 rubles x 20%) - reflects a deferred tax asset from a loss not recognized in the current reporting period.

The amount of income tax reflected in the declaration for January is zero. The balance on account 68 subaccount "Calculations for income tax" is equal to:
200 000 rub. - 120,000 rubles. - 36,240 rubles. - 120 rubles. - 38,840 rubles. - 4800 rubles. = 0.

The contingent income tax expense is correctly reflected. The reporting period is closed correctly.