Where can I get the accounting policy form for accounting and tax purposes? Accounting policy for tax purposes (Trushitsyna A.Yu.) Accounting policy for tax purposes

As the initial sample, we chose the organization’s accounting policy - sample 2018 for an LLC operating in the catering industry and using the simplified tax system “Income minus expenses” (15%). Then, changes were made to the proposed example accounting policy, which come into force on 01/01/2019. The resulting result can be downloaded from the link.

When companies approve accounting policies

First, let's dispel the long-standing myth that accounting policies need to be approved annually. In fact, if there are no changes, then the adopted policy must be consistently applied from year to year - Art. 8 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ.

The following deadlines apply for organizations regarding the development and approval of accounting policies:

Situation	Accounting policy
Situation
Creation of a new organization	Within no more than 90 days from the date of registration (clause 9 of PBU 1/2008, approved by order of the Ministry of Finance of Russia dated October 6, 2008 No. 106n)	No later than the end date of the organization’s first tax period (Clause 12, Article 167 of the Tax Code of the Russian Federation)
Making changes to accounting policies	As a general rule, a new accounting policy is approved in the current year and applied from the beginning of the next year (clauses 10, 12 of PBU 1/2008)	In cases of changes in tax accounting methods or a significant change in the operating conditions of the organization - from the beginning of the new tax period (Article 313 of the Tax Code of the Russian Federation) In case of changes in legislation - from the date of entry into force of the new legal regulation
Making additions to accounting policies	At the moment when the additions became necessary (clause 10 of PBU 1/2008)	In the tax period when the changes became necessary (Article 313 of the Tax Code of the Russian Federation)

NOTE! Changing and supplementing accounting policies are two different things! The changes entail the need for a retrospective recalculation of data for the years preceding the change in order to display incoming accounting balances in accordance with them and display data from previous years in mandatory accounting records, while additions are needed primarily for the correct reflection of current accounting information.

Standards moving forward from 2018 (point by point)

The following provisions of the proposed example enterprise policy for accounting purposes have remained unchanged from previous years and continue to be applied consistently:

preamble and paragraphs. 1-3, since the main regulatory documents, principles and assumptions for the formation of accounting policies have not changed;
pp. 4-6, since the applied standards for accounting for inventories in these aspects have not changed;
pp. 7-14, since the applicable OS standards in these aspects have not changed;
pp. 15-18, since it was decided not to change the rules set out in them regarding intangible assets;
pp. 19, 20, because the procedure for accounting for special equipment and clothing used by the enterprise has not officially changed and is still relevant for accounting purposes;
pp. 21-30, 35, 36, since the nuances of accounting for goods, revenue, income and expenses presented in these paragraphs remain relevant for the organization and do not need to be changed due to changes in legislation or the taxation system;
pp. 31-34, since the organization forms and discloses reserves for doubtful debts in the reporting for accounting purposes, and the applied procedure remains relevant;
pp. 37-41, since the organization still does not apply some accounting provisions due to the specifics of its activities and the status of a small enterprise;
pp. 42-45, since the current procedure for recognizing and correcting errors, as well as making changes to accounting policies remains relevant;
pp. 46-50, since the applied procedure and forms of document flow remain relevant;
clause 51, since the special procedure for the inventory of certain accounting objects used by the organization remains relevant;
pp. 52-62, since the organization continues to use the adopted organizational procedure in terms of signature rights, internal control, document flow and the declared ability to make changes to this accounting policy.

For a version of the document approving the accounting policy, see the article “Form of order for approval of accounting policies” .

Changes that need to be taken into account if accounting for 2019 is being formed (item by item)

In the proposed example of an enterprise’s accounting policy for 2019, the only point has been changed (added) regarding the choice of an accounting method that is not enshrined in existing regulatory documents. This was done by adding clause 63 to the order, indicating the possibility of focusing in this matter on the requirement of rationality, which is available to organizations using simplified accounting methods.

At the same time, legal entities that do not have the right to simplify accounting should keep in mind that when making such a choice, they will have to follow another clause updated from 08/06/2017 (Order of the Ministry of Finance of Russia dated 04/28/2017 No. 69n) PBU 1/2008 “Accounting Policy organizations." For them, PBU 1/2008 in the new edition provides for compliance with a certain sequence when considering a role model (clause 7.1):

IFRS standards;
provisions of federal or industry standards of Russian accounting that are similar in meaning;
existing recommendations.

The above innovation is not the only one introduced into PBU 1/2008 by order No. 69n. However, their goal is to clarify the basic principles for the formation of accounting policies, link them with the updated provisions of the Law “On Accounting” dated December 6, 2011 No. 402-FZ and convergence with the principles on which IFRS standards are based, and not to specify accounting methods. Therefore, we will not consider these changes in more detail. Quite voluminous comments on them are given in the information message of the Ministry of Finance of Russia dated 08/02/2017 No. IS-accounting-9.

Provisions not included in the finished document

Due to the fact that these areas of activity and accounting objects are not involved in any way in the activities of a particular enterprise, this accounting policy does not disclose the following procedures:

recognition of revenue for work (services) with a long cycle (clause 13 of PBU 9/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 No. 32n);
recalculation and presentation in reporting of items denominated in foreign currency (clauses 6, 7 of PBU 3/2006, approved by order of the Ministry of Finance of Russia dated November 27, 2006 No. 154n);
accounting for budget financing and other targeted financing (PBU 13/2000, approved by order of the Ministry of Finance of Russia dated October 16, 2000 No. 92n);
accounting for R&D (PBU 17/02, approved by order of the Ministry of Finance of Russia dated November 19, 2002 No. 115n);
accounting of financial investments (PBU 19/02, approved by order of the Ministry of Finance of Russia dated December 10, 2002 No. 126n).

Read about what aspects you should pay attention to if the company is also developing a policy for maintaining management accounting. “Accounting policies for management accounting purposes” .

Results

A ready-made accounting policy has a set of aspects characteristic of the organization for which it was drawn up. Using a ready-made document from another enterprise as a sample for preparing an accounting policy, you should compare and adjust the provisions for each item. And also take into account those provisions that may not be used (not disclosed) in the accounting policies of one enterprise, but should be included in a similar document of another.

The term “accounting policy” is well known to accountants of organizations; as for individual entrepreneurs, many of them are sure that since they do not keep accounting records, then this document has nothing to do with them. This is not entirely true, let's find out.

What is an accounting policy?

An accounting policy is an internal document of an organization or individual entrepreneur, which regulates the procedure for organizing accounting and tax accounting. Development requirements accounting policy are given in Article 8 of the law dated December 6, 2011 N 402-FZ and in PBU 1/2008, approved by order of the Ministry of Finance of Russia dated October 6, 2008 No. 106n.

Concerning accounting policy for tax accounting, then there are only scattered requirements for it. Thus, Article 167 of the Tax Code of the Russian Federation contains general instructions for accounting policies for VAT, and Articles 313 and 314 of the Tax Code of the Russian Federation - for income tax. The code does not contain requirements for the procedure for drawing up and processing tax accounting policies.

The accounting policy establishes the choice of accounting method from those allowed by law, but if there is only one method of accounting for any transaction, then it is not necessary to indicate it. In cases where the method of accounting for a business transaction is not provided for by law, it must be developed independently and prescribed in the accounting policy.

To be sure that your accounting policies are correct, we recommend that you periodically review all necessary documents or involve professionals who will check your accounting and be able to identify all shortcomings and financial risks in a timely manner.

Typically, an accounting policy is formed every year, but if it is not approved for the new year, then last year’s policy continues to apply. During the year, the document can only be supplemented if a new type of activity has appeared in the taxpayer’s activities (for example, a trade organization has also begun to provide maintenance services for these goods) or the law has made changes to the provisions on accounting or taxes. As for the provisions already enshrined in the annual accounting policy, they can only be changed starting from the new year.

A newly created organization must approve its accounting policy no later than 90 days from the date of registration (clause 9 of PBU 1/2008), and for the purposes of calculating VAT - before the end of the quarter in which it was registered. It is recognized that the organization applies accounting policies from the moment of state registration.

The accounting policy is developed by the chief accountant or other person responsible for accounting, and approved by the manager or individual entrepreneur.

Individual entrepreneurs, who may not keep accounting, develop accounting policies only for taxation, and organizations - for accounting and tax accounting. Individual entrepreneurs must formulate an accounting policy for tax purposes:

are VAT payers;
working on the simplified tax system Income minus expenses;
agricultural tax payers;
at .

To avoid disputes with tax authorities, we also recommend that all other individual entrepreneurs create an accounting policy for tax accounting.

Sanctions for lack of accounting policies

Accounting policies are not among the mandatory documents that must be submitted to the tax office. However, when undergoing inspections, inspectors request this document to ensure that accounting is maintained in accordance with the methods established in the accounting policy. To reduce the number of questions from tax authorities about accounting methods, organizations can voluntarily include accounting policies as part of their annual reporting.

If, upon requesting an accounting policy, it turns out that there is none, a fine of 200 rubles will be charged (Article 126 of the Tax Code of the Russian Federation). In addition, the head of the organization can be punished in the amount of 300 to 500 rubles (Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

The absence or non-compliance with important provisions of the accounting policy, due to which the tax base was underestimated, may be recognized by the tax authorities as a gross violation of tax accounting rules. For this, liability is provided in the form of a fine under Article 120 of the Tax Code of the Russian Federation in the amount of 10 thousand rubles and 30 thousand rubles if the violation is detected in several tax periods.

Accounting policy structure

The accounting policy of an organization can be general - for accounting and tax accounting. You can also develop separate accounting policies for each type of accounting. The accounting policy of individual entrepreneurs is formed only for tax accounting purposes.

The general accounting policy of the organization consists of three main sections:

organizational and technical;
methodological for accounting purposes;
methodological for tax purposes.

Important accounting policy items are shown in the table:

Organizational and technical section
Accounting method	Indicate who keeps the records - the manager; accountant or accounting department; outsourcing company or third-party accountant.
Accounting form	Journal-order; memorial warrant; automated.
Working chart of accounts
Forms of primary accounting documents	If unified forms are used, then they must be listed and the details of the normative act by which they are approved must be indicated. If independently developed forms are used, then their samples should be given in the appendix.
The right to sign primary accounting documents	Provide a list of persons in the application or indicate that the right to sign is determined in the job descriptions.
Forms of accounting registers	Please indicate the list and form of registers in the appendix.
Document flow schedule	Approved as a separate appendix to the accounting policy.
Inventory	Indicate the timing of the inventory, the list of property and liabilities subject to inventory, the number of inventories.
Methodological section for accounting purposes
Interim financial statements	Indicate that you are preparing interim reporting in accordance with the requirements of the law or constituent documents. Provide a list of financial reporting forms.
Accounting for inventories, containers, finished products and goods	You need to select a unit of inventory accounting (item number, batch, homogeneous group). Determine how incoming inventories are assessed: at actual cost or at accounting prices. Specify the method for valuing materials written off for production (at the cost of each unit; at average cost; FIFO).
Income and expenses of the organization	Describe how the organization recognizes selling and administrative expenses. Specify the procedure for recognizing revenue from the sale of products, performance of work, and provision of services with a long cycle (more than 12 months). Provide a procedure for assessing work in progress.
Accounting for income tax calculations	Small enterprises must register whether they apply PBU 18/02 or not.
Creation of funds and reserves	Write down the procedure for creating a reserve for doubtful debts. Record the accounting of estimated liabilities; small enterprises may not form them. Indicate whether the LLC will create a reserve fund.
Fixed Asset Accounting	Write down how the useful life is determined. Specify the method for calculating depreciation and a method of writing off OS costing no more than 40 thousand rubles per unit. Determine whether the organization company revaluates the fixed assets; if so, record the revaluation method.
Methodological section for tax purposes
Data sources for tax accounting	Determine on what basis tax accounting is carried out - accounting registers or in independently developed registers (such forms should be provided in the annex to the accounting policy).
OS depreciation method	Indicate whether the organization uses bonus depreciation or increasing depreciation rates.
Method for determining the cost of raw materials and materials used in production	Choose one of four methods (average cost; unit cost of inventory, FIFO, LIFO).
Frequency of filing income tax returns	Determine income tax reporting periods (quarterly or monthly).
Method of recognition of income and expenses	Select either the accrual method or the cash method (there are restrictions on using the cash method).
Distribution of income and expenses relating to several reporting (tax) periods	If an organization pays income tax monthly, then such income and expenses are also distributed once a month. If an organization reports quarterly, then income and expenses can be distributed monthly or quarterly.
Determination of the list of direct expenses	Indicate which expenses are direct (as an example, you can take the list from Article 318 of the Tax Code of the Russian Federation)

Russian accountant, N 5, 2015
Natalia Ryaskova,
magazine expert

How does accounting policy for tax purposes differ from accounting policy for accounting? Is it necessary to prepare it and how can it correctly reflect the nuances of tax accounting?

Accounting policy is a set of ways for an economic entity to maintain accounting records. This definition is given in Federal Law No. 402-FZ of December 6, 2011 “On Accounting” (hereinafter referred to as Law No. 402-FZ). The procedure for developing and applying accounting policies for accounting purposes is regulated by the Accounting Regulations "Accounting Policy of the Organization (PBU 1/2008)", approved by Order of the Ministry of Finance of Russia dated October 6, 2008 N 106n. Thus, Law N 402-FZ and PBU 1/2008 help in developing accounting policies, but only for accounting purposes.

For tax purposes, an accounting policy for tax accounting is applied, which, in accordance with Article 11 of the Tax Code of the Russian Federation, is a set of methods (methods) allowed by the Tax Code for determining income and (or) expenses, their recognition, assessment and distribution, selected by the taxpayer, as well as accounting for other indicators of the taxpayer’s financial and economic activities necessary for tax purposes. In practice, organizations most often approach the formation of accounting policies for tax accounting more seriously. But there are no recommendations for developing tax accounting policies.

You can develop an accounting policy for tax accounting purposes in the form of a separate document, or you can add an additional section to the accounting policy for accounting. Whatever method is chosen, the accounting policy for the next year must be approved by order (instruction) of the manager by December 31. This provision follows from the norms of the Tax Code of the Russian Federation, namely from paragraph 1 of Article 285, according to which the tax period for income tax is a calendar year. The accounting policy in the organization must be applied from the moment of registration of the organization until its liquidation.

Often in practice, accounting policies are approved annually at the end of the year for the next calendar year. Experts have their own opinion on this matter: since the accounting policy applies the principle of consistency, there is no need to approve it annually. There is no need to create a new tax accounting policy every year. Once accepted, it applies until changes are made to it.

At the same time, changes may be made to accounting policies. So, for example, if an organization plans to change previously used accounting methods. In this case, changes to the accounting policy can only be made from the beginning of the next calendar year, i.e. the order approving the accounting policies for the new calendar year must be signed in December. If changes in accounting policies are a consequence of changes in legislation on taxes and fees, the necessary changes must be made from the moment the relevant legislation comes into force. In the latter case, an order is created to change the accounting policy. Changes during the tax period must also be made in cases where the organization has begun new types of activities. Thus, changes to accounting policies can be made during a calendar year only in two cases discussed earlier. In all other cases, accounting policies can only be changed from the beginning of the year.

The tax accounting policy is uniform for the entire organization and is mandatory for all its divisions. With regard to VAT, this rule is directly enshrined in paragraph 12 of Article 167 of the Tax Code of the Russian Federation. Taxpayers are not required to submit their tax accounting policies to the tax office immediately after they are prepared. If the tax authorities conduct an audit of the taxpayer, the accounting policy will have to be presented within five days after receiving the request for delivery of the document.

As a rule, the accounting policy consists of several sections, most often two.

The general section contains organizational and technical issues, such as rules for maintaining tax accounting (which unit maintains tax accounting or the person responsible for maintaining it), the procedure for document flow when maintaining tax accounting, the procedure for maintaining tax accounting in structural divisions and submitting data to the head office ( if available), etc.

A special section reflects the procedure for forming the tax base for certain taxes. The norms of Article 25 of the Tax Code of the Russian Federation establish the right of the taxpayer to choose the rules for maintaining tax accounting. The taxpayer's choice must be reflected in the tax accounting policy. Thus, it is necessary to describe in the accounting policy the accounting method provided for by law that is most suitable for the organization.

Both organizations applying the general taxation system and organizations applying the simplified taxation system must draw up accounting policies for tax purposes. For organizations that apply a general taxation regime, it is necessary to highlight the issues of determining the tax base for all taxes paid by the organization. For enterprises using the simplified tax system, the main task is to choose those methods of accounting for income and expenses that are permitted by Chapter 26.2 of the Tax Code of the Russian Federation.

ACCOUNTING POLICY FOR INCOME TAX

As you know, the Tax Code provides for a large number of accounting options for calculating income tax. An accounting policy will help an organization decide on one way or another of accounting. Let's consider the main points of formation of accounting policy for income tax.

Labor costs. For tax accounting purposes, the accounting policy must reflect the wage indicator that will be used when calculating income tax. Let us recall that the taxpayer has the right to choose either the average headcount indicator or the indicator of labor costs.

Unfinished production. In accordance with Article 319 of the Tax Code of the Russian Federation, direct expenses relate to the expenses of the current reporting or tax period as products, works, and services are sold, in the cost of which they are taken into account. In other words, part of the direct costs will be recognized in the current reporting or tax period, and part of the direct costs should be attributed to work in progress, to the balance of finished products in the warehouse and to products shipped but not sold in the reporting or tax period.

Let us recall that work in progress means products (work or services) of partial readiness, i.e. not having undergone all processing (manufacturing) operations provided for by the technological process. Work in progress includes completed but not accepted by the customer works and services. Work in progress also includes the remains of unfulfilled production orders and the remains of semi-finished products of own production. At the same time, the norms of Article 319 of the Tax Code of the Russian Federation do not provide for rules for assessing work in progress. Thus, the taxpayer is obliged to independently develop a procedure for distributing direct expenses for work in progress and for products manufactured in the current month, work performed or services rendered. The developed procedure for the distribution of direct expenses should be prescribed in the accounting policy for tax purposes and should be applied for at least two tax periods. Note that the organization has the right to use for tax accounting purposes the same procedure for assessing work in progress as in accounting.

In accordance with the Regulations on accounting and reporting, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n (hereinafter referred to as the Regulations), work in progress in mass and serial production can be reflected in the balance sheet:

- according to actual or standard (planned) production cost;

- for direct cost items;

- at the cost of raw materials, materials and semi-finished products.

With a single production of products, work in progress is reflected in the balance sheet at the actual costs incurred.

Methods for assessing raw materials, materials and goods. In the accounting policy for tax purposes, it is also necessary to establish a method for valuing raw materials and materials used in the production of goods, performing work and providing services, and to determine the cost of purchasing goods - a method for valuing purchased goods during their sale. This must be done to determine material costs for tax purposes.

In accordance with clause 8 of Article 254 of the Tax Code of the Russian Federation, the following methods for assessing raw materials and supplies are established:

- at the cost of a unit of inventory (product);

- at average cost;

- at the cost of the first acquisitions (FIFO).

Moreover, in contrast to the Accounting Regulations “Accounting for Inventories (PBU 5/01)”, approved by Order of the Ministry of Finance of Russia dated June 9, 2001 N 44n (hereinafter referred to as PBU 5/01), tax legislation does not disclose the content of these methods . Thus, in the accounting policy for tax purposes it is necessary to reflect one or another method of using the valuation of materials, but this method must be guided on the basis of PBU 5/01. Let us recall that previously the LIFO method of valuing raw materials was also used - based on the cost of the most recent acquisitions. In accordance with Order of the Ministry of Finance of Russia dated March 26, 2007 N 26n, this method was excluded from accounting from January 1, 2008. And from January 1, 2015, it was also excluded for tax accounting purposes (Federal Law No. 81-FZ of April 20, 2014).

Depreciation. Tax legislation () provides for two methods of calculating depreciation: linear and non-linear. Only the straight-line method can be used to calculate depreciation on objects (buildings, structures, transmission devices and intangible assets) included in the eighth to tenth depreciation groups. Let us recall that the eighth to tenth depreciation groups include property with a useful life of over 20 years. For all other taxpayer assets, only the depreciation method specified in its accounting policies can be used.

The linear method of calculating depreciation is regulated by Article 259.1 of the Tax Code of the Russian Federation. The amount of depreciation accrued for one month in relation to depreciable property is determined as the product of its original (or replacement) cost and the depreciation rate determined for this object. The linear method of calculating depreciation, although not an economic solution, is the simplest. The cost of depreciable property is transferred to expenses for the purposes of calculating corporate income tax evenly. When applying this method, depreciation is calculated separately for each item of depreciable property.

The procedure for applying the non-linear method of calculating depreciation is regulated and allows most of the cost of depreciable property to be transferred to expenses for tax accounting purposes at the beginning of its useful life.

When using the non-linear method, depreciation is accrued not for each item of depreciable property, but for each depreciation group or subgroup. For these purposes, when the taxpayer uses the non-linear method, the total balance of depreciation groups (subgroups) is formed as the total cost of objects included in each depreciation group (subgroup). Objects that are part of the taxpayer's depreciable property are taken into account in the total balance sheet of depreciation groups or subgroups at their original or residual value. In this case, the corresponding objects are included in depreciation groups or subgroups based on the useful life established when they were put into operation. Every month, the total balance of depreciation groups or subgroups is reduced by the amount of depreciation accrued for this group or subgroup.

The norms of Article 259.2 of the Tax Code of the Russian Federation establish depreciation rates applied for each depreciation group.

In accordance with paragraph 1 of Article 259 of the Tax Code of the Russian Federation, no more than once every five years, the taxpayer has the right to change the method of calculating depreciation, switching from a non-linear to a linear method of calculating depreciation. Let us remind you that changes are allowed from the beginning of the next tax period.

With the exception of the eighth to tenth depreciation groups, for all other objects the organization must use a single depreciation calculation method.

The next question that arises in this issue of calculating depreciation is whether the taxpayer will benefit from bonus depreciation? Let us recall that, in accordance with

We talked about accounting policies for accounting purposes in. What is tax accounting policy and why is it needed?

Why is tax accounting policy needed?

A taxpayer usually does not have enough accounting data to calculate his tax obligations. To correctly determine the tax base and the amount of tax payable, tax accounting is maintained. At the same time, we noted in that tax accounting is not limited to income tax alone. An accounting policy containing rules for maintaining tax accounting is always necessary when the current tax legislation provides for variability in certain accounting methods or certain issues are not regulated at all. Therefore, when drawing up an Accounting Policy for tax accounting, along with income tax, we can talk about VAT, property tax, etc.

In practice, accounting policies for tax purposes are usually formed by taxpayers within the OSNO framework, since for them accounting and tax accounting are characterized by the greatest number of differences, and tax accounting itself, for example, profit and VAT, is characterized by a multiplicity of approaches.

How to draw up an accounting policy for tax purposes

The tax accounting policy is drawn up either as a separate document or as an annex to the accounting policy and is approved by the head of the organization.

Considering that accounting without the use of specialized accounting programs is now rare, the specifics of tax accounting policies should also be indicated in the accounting program used (for example, 1C). After all, if the parameters of the tax accounting policy are not specified (about which a corresponding warning may appear on the computer screen), it will not be possible to automatically calculate your tax obligations and, in general, maintain correct tax accounting in the program.

Thus, when forming an organization’s accounting policy for the purpose of calculating income tax, it is necessary, in particular, to provide for:

method of determining income and expenses (accruals or cash);
method of calculating depreciation (linear or non-linear) and the fact of applying the depreciation bonus;
methods for writing off materials and goods, as well as the procedure for determining the purchase price of goods;
WIP assessment method;
the fact of creating tax reserves.

Regarding VAT, for example, the accounting policy may provide for issues of accounting in the presence of taxable and non-taxable VAT transactions, numbering of invoices in the presence of separate divisions, etc.

For an accounting policy for tax accounting purposes, a sample can be found at, where, using the Accounting Policy Designer, you can create and print an Accounting Policy taking into account the specifics of your activity.

An accounting policy for tax purposes can be adopted either together with an accounting policy or as a separate document. It would be more expedient to adopt it as a separate order - in this case it will be easier to make adjustments if necessary.

The concept of “accounting policy for tax purposes” is given in paragraph 2 of Art. 11 of the Tax Code of the Russian Federation (TC RF), according to which this is the set of methods (methods) permitted by the Tax Code for determining income and (or) expenses, their recognition, assessment and distribution, as well as taking into account other financial and economic indicators necessary for tax purposes, chosen by the taxpayer activities of the taxpayer.

Thus, the main task that an organization must solve when drawing up an accounting policy for tax purposes is the choice of methods and methods for accounting for income and expenses, for which the legislation proposes variability or for which there are no legislative norms.

The main sections of the accounting policy provision for tax purposes are:

general and organizational and technical issues;

methodological aspects. General and organizational and technical issues of organizing tax accounting include:

distribution of functional responsibilities of accounting employees, appointment of persons responsible for maintaining tax records;

application of analytical tax accounting registers;

technology for processing accounting information.

The accounting policy is formed by the chief accountant of the organization (the company that carries out accounting at the enterprise) on the basis of regulatory acts on accounting and is approved by the head of the organization. At the same time, in accordance with the Federal Law “On Accounting” N 129-FZ, the following are approved:

– a working chart of accounts, containing synthetic and analytical accounts necessary for maintaining accounting records in accordance with the requirements of timeliness and completeness of accounting and reporting;

– forms of primary accounting documents used to document facts of economic activity, as well as forms of documents for internal accounting reporting;

– methods for assessing assets and liabilities;

– the procedure for conducting an inventory of the organization’s assets and liabilities;

– document flow rules and technology for processing accounting information;

– the procedure for monitoring business operations;

– other solutions necessary for organizing accounting.

The process of developing an organization's accounting policy includes:

– identification of accounting objects for which accounting policies should be developed;

– identification, analysis, assessment and ranking of factors under the influence of which the choice of accounting methods is made;

– selection and justification of the starting points for constructing accounting policies;

– identification of accounting methods potentially suitable for use by the organization for each method of accounting and for each accounting object;

– selection of accounting methods suitable for use by the organization in their interrelation;

– registration of selected accounting policies.

The accounting methods chosen by the organization when forming its accounting policies are applied from the first January of the year following the year of approval of the relevant organizational and administrative document. Moreover, they are applied by all branches, representative offices and other divisions of the organization (including those allocated to a separate balance sheet), regardless of their location.

Initially, it is assumed that the organization applies tax accounting policies from the moment of creation until the moment of liquidation. Therefore, if it does not change, there is no need to take it again every year. The tax accounting policy, the validity period of which in the order is not limited to a calendar year, is applied until the approval of the new accounting policy. If necessary, amendments can be made to the adopted accounting policy, issued by a separate order. However, if there are many changes, it is more advisable to adopt a new accounting policy.

Changes to the accounting policy can be made in two cases:

if the organization decides to change its accounting methods;

if changes are made to the legislation on taxes and fees.

The development of an accounting policy begins with a thorough study of regulatory documents, which for tax accounting purposes is the Tax Code of the Russian Federation, which includes two main chapters: Ch. 21 “Value added tax” and ch. 25 “Corporation income tax”.

The accounting policy for tax accounting purposes should be formed based on the requirements of the Tax Code of the Russian Federation, according to which tax accounting data must reflect: the procedure for forming the amount of income and expenses; the procedure for determining the share of expenses taken into account for tax purposes in the current tax period; the amount of the balance of expenses (loss) to be attributed to expenses in the following tax periods; the procedure for forming the amounts of created reserves; the amount of debt for settlements with the budget for income tax.

The accounting policy for tax purposes must reflect: the procedure and scheme for determining the share of expenses (distribution of direct expenses between finished products and work in progress), as well as the composition and procedure for forming the amounts of individual reserves.

When forming the amount of income and expenses, it should be borne in mind that for a number of positions, the requirements of tax legislation differ from the accounting provisions. These differences should be highlighted, and when developing forms of primary tax accounting documents, it is advisable to provide additional columns or lines to visually represent these discrepancies.

The part of the accounting policy that regulates the organization of tax accounting should include points defining: the person responsible for the organization of tax accounting; person responsible for maintaining tax records; forms of primary documents and tax registers; document flow schedule or terms and composition of documents provided to the person maintaining tax records.

As part of the accounting policy for tax purposes, which discloses methodological aspects, the following issues should be reflected:

1. Date of recognition of certain types of income based on the requirements of Art. 271 of the Tax Code of the Russian Federation, which determines the date of receipt of income for non-operating income.

2. The conditions under which existing loan agreements are concluded, as well as the procedure for distributing income or determining the share of income attributable to each reporting period. The date of receipt of income is the last day of the reporting period - for income: in the form of amounts of restored reserves; in the form of income distributed in favor of the taxpayer with his participation in a simple partnership; on income from trust management of property; for other similar income.

3. It is necessary to indicate in what periods the income is expected to be received and, therefore, reflected in tax accounting. For example, restored reserves should be reflected in income in the fourth quarter of the reporting year, and amounts under a simple partnership agreement and a property trust agreement in the first or second quarter.

4. If an organization receives income from leasing property, it is advisable to reflect in its accounting policies the basic terms of lease agreements, as well as the timing and amount of expected income.

5. If it is intended to develop or dismantle fixed assets and, therefore, receive income in the form of the cost of materials or other property received, it is advisable in the accounting policy to determine the composition of the commission for the liquidation of fixed assets, as well as the principles and scheme for determining the value of assets received from development.

6. The organization may also receive income in the form of amounts of accounts payable written off due to the expiration of the statute of limitations. If at the time of the formation of the accounting policy there are accounts payable for which there is a possibility of being written off, it is advisable in the accounting policy to indicate the composition of such debt, the amount, as well as the most likely timing of its write-off.

7. The accounting policy must determine the composition of expenses, dividing them into direct and indirect, and should also reflect the specific procedure for distributing the amounts of such expenses. The taxpayer's expenses, which cannot be directly attributed to the costs of a specific type of activity, are distributed in proportion to the share of the corresponding income in the total volume of all income of the taxpayer. Material costs are accounted for in the same way as for financial accounting purposes. Accounting for labor costs accepted for tax purposes is limited by legal requirements. At the same time, the management of the organization may decide to pay certain amounts that are classified as labor costs in amounts exceeding those established by law. In this case, the accounting policy should reflect all those types of expenses for which payments are made in an increased amount.

8. The accounting policy for tax purposes must indicate the chosen method of calculating depreciation for each group of fixed assets. In addition, it is advisable to indicate the criteria for classifying fixed assets as depreciation groups.

9. Features of accounting for other expenses lie in the fact that each type of other expenses has its own accounting features, most of which are subject to disclosure in the accounting policy for tax accounting purposes. If there is a difference between the accounting and tax accounting schemes, this fact must be reflected in the accounting policy indicating the type of expenses, as well as accounting schemes and assessment of possible expenses.

10. For organizations carrying out operations related to the lease of fixed assets, it is advisable to reflect in their accounting policies the terms of lease agreements, as well as a scheme for the distribution of expenses between various objects and types of activities of the organization.

11. If the issue of securities is expected in the next tax period, it is advisable to reflect the size of the probable issue, a reference to the decision of the general meeting of the company on the issue of securities, and also estimate the costs associated with the issue.

12. Losses as of the date of formation of the accounting policy can be assessed and should be reflected in the accounting policy, and it is advisable to indicate the following data: date and reason for the loss; amount of loss; procedure and terms of write-off.

13. When it is intended to create a reserve for doubtful debts, the accounting policy should reflect the following data: composition of doubtful debts - by amount, debtor and timing of occurrence; the size of the reserve created; the amount of the reserve to be written off in each reporting period.

14. When creating a reserve for warranty service and warranty repairs, it is advisable to indicate in the accounting policy: the composition of the created reserves by type of goods sold; reserve calculation scheme; procedure and timing of reserve clarification.