How to organize tax accounting

Tax accounting implies a generalization scheme of information that allows you to determine the tax base on the basis of the primary documentation, grouped in accordance with the procedure provided for by this Tax Code.

Instruction manual

1

Build tax accounting based on accounting. For these purposes, first of all, it is necessary to clearly determine the conformity of the same tax and accounting rules, and also analyze how they differ.

2

Make accounting policies (tax and accounting) as close as possible: establish the same methods for depreciating the amount of fixed assets and intangible assets, determining the cost of production during its production, writing off inventories, production in progress, evaluating the incomplete production process and the value of the finished goods in the warehouse. In this case, many transactions that are reflected in accounting can be reflected in profit tax calculations without change.

3

Please note that bringing tax to accounting is not always profitable. For example, if an organization chooses a single method of calculating the depreciation amount — linear, then the depreciation value will decrease compared to all other methods, and the amount of property tax will increase.

4

Use the turnover sheet, account card, and other available accounting documents as the appropriate tax ledger. If, however, such accounting registers do not contain enough information to determine the tax base itself, then add additional details to them.

5

You can organize a separate (or specific) tax accounting. For this, it is necessary to build an independent tax accounting structure that will not be connected with accounting in any way. In this case, you will have to develop separate tax accounting registers appropriate for each committed business transaction. In turn, one transaction should be simultaneously recorded not only in the accounting register, but also in the tax accounting register.