Budget debt: controversial aspects of legal regulation and accounting. Which section of the balance sheet reflects debts to the budget? Income tax debt to the budget

The obligation of payers to pay taxes is established by the Constitution of the Russian Federation (Article 57 of the Constitution of the Russian Federation), as well as by the Tax Code (subparagraph 1 of paragraph 1 of Article 23 of the Tax Code of the Russian Federation). If the payer neglects this obligation and does not pay taxes / fees, then there is a debt on taxes and fees, which the tax authorities, in turn, have the right to collect (subparagraph 9 of paragraph 1 of article 31 of the Tax Code of the Russian Federation).

Collection of debts on taxes and fees from organizations and individual entrepreneurs

If the payer has arrears to the budget, the tax authorities make every effort to pay it off. To begin with, a claim is made to pay tax (Article 69 of the Tax Code of the Russian Federation). If the payer did not respond to the tax authorities' demand and did not pay off the arrears within the time limits specified in the demand, then taxes will be collected in a compulsory indisputable manner: first, at the expense of funds on the payer's accounts (Article 46 of the Tax Code of the Russian Federation), if the IFTS does not have information about the accounts of the payer - at the expense of the payer's other property (clause 7 of article 46, article 47 of the Tax Code of the Russian Federation).

By the way, in order to ensure the execution of the decision of the Federal Tax Service Inspectorate on debt collection, the tax authorities have the right to suspend operations on the accounts of the debtor-payer (clause 1 of article 76 of the Tax Code of the Russian Federation).

Settlement of debts on taxes and fees of individuals

An ordinary individual (not an individual entrepreneur), as well as an organization / individual entrepreneur, is required to pay in the presence of arrears. If an individual ignored him, then the tax authorities have the right to go to court to collect tax arrears at the expense of money and other property of the individual (Article 48 of the Tax Code of the Russian Federation).

Debt on taxes and duties: accounting account

To reflect transactions on settlements with budgets for taxes and fees, account 68 "Calculations for taxes and fees" is provided (Order of the Ministry of Finance dated 31.10.2000 No. 94n). Debt on taxes and fees is fixed on credit account 68.

Debt on taxes and duties in the balance sheet

The company's liabilities, including to the budget, are reflected in the liability. Debt on taxes and fees is shown either in section IV "Long-term liabilities" in line 1450 "Other liabilities" (for long-term debt in respect of which the payer has been granted an installment plan / deferral, investment tax credit), or in section V "Short-term liabilities" in line 1520 "Accounts Payable".

In the economic activity of the enterprise, there are many moments that lead to the formation of debt. However, it is not always negative. For example, in cases where the organization owes (accounts receivable) there is nothing wrong if it is not bad.

It's much more frustrating when the company itself should. But there are also nuances here: for example, debts to the budget are assessed as accounts payable, but they are not, in the direct, widespread sense, debts until the deadline for their payment has come.

Let's consider the components of this debt and the procedure for its accounting.

The concept of accounts payable in the budget and its reflection in accounting

Accounts payable are liabilities (debts) of a legal entity to other business entities, credit organizations, the budget and extra-budgetary funds.

It is reflected in the liabilities of the balance sheet on line 1520 and includes the calculations:

With buyers;
With suppliers;
With a budget;
With off-budget funds (for various types of social insurance);
Wage workers;
With founders and participants (for the payment of dividends, interest and other income);
With accountable persons;
With creditors and debtors for other debts (for example, for advances received under contracts).

Accounts payable to the budget includes liabilities for taxes and fees. At the same time, it can be either the current one, the due date for which has not yet come. how to write off accounts payable.

To reflect the situation with the payment of taxes and fees, an active-passive account No. 68 is used. The amount of taxes and fees (“debts” to the budget) calculated and indicated in the declarations is taken into account on his loan. For example, the posting Debit 99 Credit 68 (hereinafter referred to as D and K, respectively) means that income tax has been charged. А D 70 К 68 - personal income tax (personal income tax).

The debit of the account reflects the taxes and fees paid (debt repayment). In particular, the posting D 68 K 51 means the payment of any tax from the company's current account.

Credit the balance at the end of the reporting period means the presence of debts of a legal entity in taxes and fees.
Debit - indicates budget debts to the enterprise (company) or - overpayment of tax payments.

How to pay off debt - correspondence of invoices and transactions

For more detailed accounting, this account is subdivided into sub-accounts for specific taxes. Penalties and fines for non-payment are also taken into account here.

At the same time, there is no difference in whether the organization pays taxes for itself or acts as a tax agent (for example, transfers personal income tax for its employees). Any tax payable is recorded on this account.

This account corresponds on debit with the following accounts:

19 - VAT on purchased valuable goods;
50 - cash desk;
55 - special bank account;
66 (67) - calculations for loans and credits (short and long term).

On the loan, the account corresponds to the following positions:

08 - investments in non-current assets (funds);
10 - materials;
11 - animals that are fattening and rearing;
15 - purchase (procurement) of material assets;
20 (23) - main (auxiliary) production;
26 - expenses for general business needs;
29 - service production;
41 - goods;
44 - selling costs;
51 (52) - settlement (currency) account;
55 - special bank account;
70 (75) - settlements with employees on wages (with founders on the income paid to them);
90 - sales;
91 - other income and expenses;
98 - future income;
99 - profit and loss.

Payment of taxes and fees is reflected in the active-passive account number 68.

Accounting for individual taxes and fees

Let's consider (without specifying details and all possible cases) the main transactions used in accounting for transactions related to the calculation of taxes and their payment to the budget.

Federal taxes

Income tax... It is paid from profit, accrued on its amount and the amount of other income, therefore accounts 99, 91 are used.

Personal income tax... It is paid from the income of employees, therefore it corresponds with a score of 70.

Other taxes and fees

Property tax... It is paid from profit before tax. Therefore, it is taken into account "in conjunction" with the score 91.

State duty... It is transferred to the budget for various operations, for example, for registering ownership of fixed assets, consideration of a case in an arbitration court, notarial actions. This "creditor" is also accounted for on account 68, in "bundle" with accounts 91 (duty in court, for notarization) and 08 (for the acquisition of non-current assets in the form of a certificate of ownership).

Sanctions for incomplete or late transfer of taxes.

Thus, the main points on such a phenomenon as payables for taxes and fees are considered.

In conclusion, it should be noted that when recognizing, reclaiming or paying any debt, whether payable or receivable, to legal entities or individuals, it is very important to carefully record it and correctly draw up documentation. And this is the business of lawyers and financiers.

Happy cooperation!