Professionals Run Into Problems With Germany Whatsapp This is What They Do

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Accounting for expenses due to the characteristics of the economic activity of the organization causes certain difficulties. This is because there are a number of general costs that cannot be directly attributed to a specific activity.
For example, the salary of a director, an accountant and accruals on it, the purchase of stationery, rent, a number of transport, consulting, etc. expenses. We collect such expenses on a separate sub-account, for example, 44.3 for trade organizations. Further, they will need to be distributed using the calculation method.

How to do this is still not regulated by law, it is necessary to register the methodology used in the accounting policy and approve it by the Order of the head. You can use the distribution method specified in paragraph 9 of Article 274 of the Tax Code, it applies to gambling organizations and organizations on the UAT, as well as UTII when combined with the general taxation system. This method implies the distribution of costs in proportion to the revenue received in each mode.

It should be noted that the exact distribution of expenses collected on account 44.3 “Distributable expenses” is possible Germany WhatsApp Number List only at the end of the reporting quarter, when the organization knows its full revenue - before that, there is simply nothing to base the calculation on. If some activity did not bring income, then in this case there is no income, there are no expenses.

Distribution example

IP Vasechkin is engaged in retail sales, has one kiosk (applies UTII) and a store (on the USNO "income minus expenses"). The supplier delivered goods in the amount of 25,000 rubles, we will distribute these costs in proportion to revenue. The revenue from the operation of the kiosk is 30,000 rubles, the store's revenue is 300,000 rubles. Calculate the cost of transport services for the store. To do this, it is necessary to determine the percentage of income of the kiosk and the store from the total amount of income. 300,000 ÷ (30,000 + 300,000) × 100% = 91% of the total cost, which means that 25,000 × 91% = 22,750 rubles is the cost of delivery, which can be attributed to expenses when calculating the USNO.
The rest of the expenses are calculated in the same way. In addition to the costs of wages for employees employed in both types of activities and general business expenses, expenses for the acquisition of fixed assets used in both types of activities are subject to distribution.



In conclusion, I would like to note that ignorance of separate accounting in itself is not a tax offense, it is not in the list of violations listed in Chapter 16 of the Tax Code. However, such accounting of income and expenses, as a rule, leads to an incorrect calculation of the amount of tax, and hence its incomplete transfer to the budget, such violations entail tax liability in accordance with Article 122 of the Tax Code.

To prepare and submit reports, you can use the online service "My Business" - Internet accounting for small businesses . The service automatically generates reports, checks them and sends them electronically. You will not need to personally visit the tax office and funds, which will undoubtedly save not only time, but also nerves.