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Profit 18 2. PBU calculations for profit. Reflection of deferred tax assets and liabilities in accounting accounts

Accounting for income tax calculations PBU 18/02 defines a set of rules for the formation and procedure for disclosing information on tax payments. This provision also establishes the relationship between profit and the tax base for the reporting period. It is impossible to do without PBU 18/02 when controlling accounting and tax accounting.

Application of PBU 18/02 for the calculation of income tax

The main purpose of PBU 18/02 is to establish norms and rules for the formation and procedure for disclosing information on income tax calculations in financial statements.

It is required for all organizations that are recognized as payers of income tax: this does not include budgetary institutions, insurance and credit organizations. It is also impossible to do without PBU 18/02 when determining the relationship between profit and the tax base for the reporting period.

How to use

Before you begin to determine tax payments according to PBU 18/02, you need to calculate the difference between tax and accounting profit. In this application, accounting profit differs from tax profit due to the application of different expense and revenue recognition rules. These differences are divided into permanent and temporary:

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Also, to apply PBU 18/02, it should be taken into account that for accounting purposes, income must be divided:

When determining tax accounting, according to Art. 252 of the Tax Code of the Russian Federation, the following lines that are present in accounting are not taken into account: non-operating expenses and expenses that went towards the production and sale of products. Also, when determining tax payments, there are certain norms for expenses that are not applied in accounting.

The main objective of PBU 18/02 is to establish differences between accounting and tax accounting. You can get this difference between the two indicators if you sum up the values of the following lines on account 68 for the allotted period:

Conditional income for income tax - calculated from the balance sheet or accounting loss;
Contingent income tax expense - calculated from the balance sheet or accounting loss;
Deferred liabilities from temporary differences or tax assets;
Permanent liabilities with permanent differences and permanent tax assets.

Due to differences in accounting and tax accounting, the amount of profit that is taxed may not be the same. For this reason, it will not be possible to calculate the payment amount by simply multiplying book profit by a single tax rate. The results obtained cannot be considered fair tax obligations of the organization to the state.

By observing the requirements of accounting regulation 18/02, you can easily determine the real amount of tax payments. Subsequently, before the tax is paid, a credit or zero balance will remain in the “Calculations for Income Tax” subaccount of account 68. If the organization provides for prepayment or there is arrears in income tax, other options for the balance are possible.

Who applies

All companies that are required to pay tax on their profits are required to apply PBU 18/02. The exceptions are state and municipal unitary enterprises, small businesses, insurance and credit companies. Only this group of organizations decides for itself whether to fill out PBU 18/02 or not. Compliance with this provision helps determine the real amount of tax for accounting purposes.

When restoring the accounting records of organizations, we encountered a misunderstanding among some accountants of the accounting provisions of 18\02. in connection with which we decided to write a series of articles explaining

A practical example of calculation for determining the current income tax is in

Who applies PBU 18/02?

By reading the General Provisions section, we certainly answer this question. This PBU is applied by organizations that calculate and pay income tax. In other words, if you do not calculate and pay income tax in accordance with the law, then you do not need to apply PBU 18/02. PBU 18/02 does not apply:

credit institutions;
state (municipal) institutions;
applying simplified methods of accounting, including simplified accounting (financial) reporting;

Why does PBU 18/02 need to be applied at all?

The answer is contained in this same section. The application of PBU 18/02 allows you to reflect in accounting and financial statements the difference between the tax on accounting profit (loss) and the income tax generated and reflected in the income tax return. In other words, this PBU reflects in accounting a certain value that will affect income tax in the future. As a result of different rules for accounting for income and expenses set out in accounting regulations and in the legislation on taxes and fees in the Russian Federation, there is a difference between accounting profit (loss) and profit (loss) reflected in the income tax return and is being formed from temporary and permanent differences in clause 3 of PBU 18/02.

SHE(deferred tax asset) -

We first recognize expenses in accounting, and in subsequent periods in tax accounting. Income in tax, and later in accounting. The practice has developed of using the abbreviation TNP (current income tax) and URNP (conditional income tax expense).

Reflected in the reporting:

Balance sheet: Assets:

IT(deferred tax liability) -

the opposite of SHE. First, we recognize expenses in tax accounting, and in subsequent periods in accounting. Income in accounting, and later in tax. Reflected in the reporting: Balance sheet: Passive:

Constant differences

–income and expenses recognized only in accounting or only in tax accounting. They are: PNA - permanent tax assets; PNO-permanent tax obligations; Reflected in the reporting:

Temporary differences.

So, we come to the most “serious” moment, which always raises a lot of questions from accountants. These are temporary differences. We will look at what this is and how to “fight” it in this article. Temporary differences are those differences that will affect the tax, increasing or decreasing it in the future. Accordingly, those differences that will increase income tax will be called taxable temporary differences, and those that will reduce income tax will be called deductible temporary differences. Deferred tax assets and deferred tax liabilities. Deferred tax assets (DTA) are deductible temporary differences multiplied by the income tax rate at the time the DTA is recognized. When deductible temporary differences are reduced or eliminated, the deductible temporary differences will be reduced or completely eliminated. Accounting entries: Accrual of ONA Dt09 Kt68; Repayment of ONA Dt68 Kt09. Deferred tax liabilities (DTL) are taxable temporary differences multiplied by the income tax rate at the time the DTL is recognized. As taxable temporary differences decrease or are fully settled, deferred tax liabilities will decrease or be fully settled. Accounting entries: Accrual of IT Dt68 Kt77; Repayment of IT Dt77 Kt68. In the financial statements it is possible to reflect IT and IT in a balanced (collapsed) manner. The amount of income tax (IP) is called conditional income (expense) (UD(R)), if NP is determined from accounting profit (loss). NP formed from tax profit is equal to UD(R)-PNO+(-) SHE+(-)ONO SHE and IT are reflected in the balance sheet, respectively, as non-current assets and long-term liabilities. Overpayment of income tax is accounted for as an asset, debt - as a liability. The income statement reflects PNO, ONA, ONO and current income tax.

Income statement:

In addition, the following are disclosed separately in the notes to the balance sheet and the financial results statement:

conditional expense (conditional income) for income tax;
permanent and temporary differences that arose in the reporting period and resulted in the adjustment of the conditional expense (conditional income) for income tax in order to determine the current income tax;
permanent and temporary differences that arose in previous reporting periods, but resulted in an adjustment of the conditional expense (conditional income) for the income tax of the reporting period;
the amount of permanent tax liability (asset), deferred tax asset and deferred tax liability;
reasons for changes in applied tax rates compared to the previous reporting period;
The amounts of a deferred tax asset and deferred tax liability written off in connection with the disposal of an asset (sale, transfer on a gratuitous basis or liquidation) or type of liability.

I. General provisions

1. These Regulations (hereinafter - the Regulations) establish the rules for the formation in accounting and the procedure for disclosing in the financial statements information on calculations of corporate income tax (hereinafter - the income tax) for organizations recognized in the manner established by the legislation of the Russian Federation as taxpayers of income tax (except for credit organizations and state (municipal) institutions), and also determines the relationship between the indicator reflecting profit (loss), calculated in the manner established by regulatory legal acts on accounting of the Russian Federation (hereinafter referred to as accounting profit (loss)), and the tax base for income tax for the reporting period (hereinafter referred to as taxable profit (loss)), calculated in the manner established by the legislation of the Russian Federation on taxes and fees.

(as amended by Orders of the Ministry of Finance of the Russian Federation dated February 11, 2008 N 23n, dated October 25, 2010 N 132n)

Application of the Regulations makes it possible to reflect in accounting and financial reporting the difference between the tax on accounting profit (loss) recognized in accounting and the tax on taxable profit generated in accounting and reflected in the income tax return.

The provision provides for the reflection in accounting not only of the amount of income tax payable to the budget, or the amount of overpaid and (or) collected tax due to the organization, or the amount of tax offset in the reporting period, but also the reflection in accounting of amounts capable of influencing the amount of income tax for subsequent reporting periods in accordance with the legislation of the Russian Federation.

2. The provision may not be applied by small businesses and non-profit organizations.
(as amended by Order of the Ministry of Finance dated February 11, 2008 N 23n)

II. Accounting for permanent differences, temporary differences
and permanent tax liabilities (assets)
( as amended by Order of the Ministry of Finance dated February 11, 2008 N 23n)

3. The difference between accounting profit (loss) and taxable profit (loss) of the reporting period, resulting from the application of various rules for recognizing income and expenses, which are established in regulatory legal acts on accounting and the legislation of the Russian Federation on taxes and fees, consists of constant and temporary differences.

Information on permanent and temporary differences is generated in accounting either on the basis of primary accounting documents directly from the accounting accounts, or in another manner determined by the organization independently. In this case, permanent and temporary differences are reflected separately in accounting. In analytical accounting, temporary differences are taken into account differentiated by the types of assets and liabilities in the valuation of which the temporary difference arose.
(paragraph introduced by Order of the Ministry of Finance dated February 11, 2008 N 23n)

Constant differences

4. For the purposes of the Regulations, permanent differences mean income and expenses:

forming the accounting profit (loss) of the reporting period, but not taken into account when determining the tax base for income tax for both the reporting and subsequent reporting periods;
taken into account when determining the tax base for profit tax of the reporting period, but not recognized for accounting purposes as income and expenses of both the reporting and subsequent reporting periods.

Permanent differences arise as a result of:

the excess of actual expenses taken into account when forming accounting profit (loss) over expenses accepted for tax purposes, for which restrictions on expenses are provided;
non-recognition for tax purposes of a loss associated with the appearance of a difference between the estimated value of property when it was contributed to the authorized (share) capital of another organization and the value at which this property is reflected in the balance sheet of the transferring party;
the formation of a loss carried forward, which after a certain time, in accordance with the legislation of the Russian Federation on taxes and fees, can no longer be accepted for tax purposes both in the reporting and subsequent reporting periods;
other similar differences.

(clause 4 as amended by Order of the Ministry of Finance dated February 11, 2008 N 23n)

5. Excluded. - Order of the Ministry of Finance dated February 11, 2008 N 23n.

6. Excluded. - Order of the Ministry of Finance dated February 11, 2008 N 23n.

7. For the purposes of the Regulations, a permanent tax liability (asset) is understood as the amount of tax that leads to an increase (decrease) in tax payments for income tax in the reporting period.
(as amended by Order of the Ministry of Finance dated February 11, 2008 N 23n)

A permanent tax liability (asset) is recognized by the organization in the reporting period in which the permanent difference arises.
(as amended by Order of the Ministry of Finance dated February 11, 2008 N 23n)

The permanent tax liability (asset) is equal to the value determined as the product of the permanent difference that arose in the reporting period and the profit tax rate established by the legislation of the Russian Federation on taxes and fees and in effect on the reporting date.
(as amended by Order of the Ministry of Finance dated February 11, 2008 N 23n)

Temporary differences

8. For the purposes of the Regulations, temporary differences mean income and expenses that form accounting profit (loss) in one reporting period, and the tax base for income tax in another or other reporting periods.

9. Temporary differences in the formation of taxable profit lead to the formation of deferred income tax.

For the purposes of the Regulations, deferred income tax is understood as an amount that affects the amount of income tax payable to the budget in the following reporting period or in subsequent reporting periods.

10. Temporary differences, depending on the nature of their impact on taxable profit (loss), are divided into:

deductible temporary differences;
taxable temporary differences.

11. Deductible temporary differences in the formation of taxable profit (loss) lead to the formation of deferred income tax, which should reduce the amount of income tax payable to the budget in the following reporting period or in subsequent reporting periods.

Deductible temporary differences result from:

(as amended by Order of the Ministry of Finance dated February 11, 2008 N 23n)
application of different methods of recognition of commercial and administrative expenses in the cost of sold products, goods, works, services in the reporting period for accounting and tax purposes;

loss carried forward, not used to reduce income tax in the reporting period, but which will be accepted for tax purposes in subsequent reporting periods, unless otherwise provided by the legislation of the Russian Federation on taxes and fees;
application, in the case of the sale of fixed assets, of different rules for recognizing for accounting and tax purposes the residual value of fixed assets and expenses associated with their sale;
the presence of accounts payable for purchased goods (work, services) when using the cash method of determining income and expenses for tax purposes, and for accounting purposes - based on the assumption of temporary certainty of the facts of economic activity;
other similar differences.

12. Taxable temporary differences in the formation of taxable profit (loss) lead to the formation of deferred income tax, which should increase the amount of income tax payable to the budget in the following reporting period or in subsequent reporting periods.

Taxable temporary differences arise as a result of:

application of different methods of calculating depreciation for accounting purposes and purposes of determining income tax;
(as amended by Order of the Ministry of Finance dated February 11, 2008 N 23n)
recognition of revenue from the sale of products (goods, works, services) in the form of income from ordinary activities of the reporting period, as well as recognition of interest income for accounting purposes based on the assumption of temporary certainty of the facts of economic activity, and for tax purposes - on a cash basis;

application of various rules for reflecting interest paid by an organization for providing it with funds (credits, borrowings) for use for accounting and tax purposes;
other similar differences.

13. Excluded - Order of the Ministry of Finance dated February 11, 2008 N 23n.

III. Deferred tax assets and deferred tax assets
obligations, their recognition and reflection
in accounting

14. For the purposes of the Regulations, a deferred tax asset is understood as that part of the deferred income tax, which should lead to a reduction in income tax payable to the budget in the following reporting period or in subsequent reporting periods.

An entity recognizes deferred tax assets in the reporting period in which deductible temporary differences arise to the extent that it is probable that it will generate taxable profit in subsequent reporting periods.

Deferred tax assets are recorded taking into account all deductible temporary differences, except in cases where it is probable that the deductible temporary difference will not be reduced or fully settled in subsequent reporting periods.

The change in the value of deferred tax assets in the reporting period is equal to the product of deductible temporary differences that arose (settled) in the reporting period by the profit tax rate established by the legislation of the Russian Federation on taxes and fees and in effect 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 on the date preceding the date on which the changed rates begin to be applied, with the difference resulting from the recalculation being charged to the profit and loss account.

Deferred tax assets are reflected in accounting in a separate synthetic account for accounting for deferred tax assets.
(as amended by Order of the Ministry of Finance dated February 11, 2008 N 23n)

Occurrence example
deductible temporary difference that leads to
to the formation of a deferred tax asset

Basic data

Organization "A" on February 20, 2003 accepted for accounting an item of fixed assets in the amount of 120,000 rubles. with a useful life of 5 years. The income tax rate was 24 percent.

For accounting purposes, the organization calculates depreciation by using the reducing balance method, and for the purpose of determining the tax base for income tax - the linear method.

When preparing financial statements and income tax returns for 2003, organization “A” received the following data:

The deductible temporary difference when determining the tax base for income tax for 2003 was:

20,000 rub. (40,000 rub. - 20,000 rub.).

The deferred tax asset when determining the tax base for income tax for 2003 amounted to:

20,000 rub. x 24% / 100 = 4,800 rub.

15. For the purposes of the Regulations, deferred tax liability means that part of the deferred income tax that should lead to an increase in income tax payable to the budget in the next reporting period or in subsequent reporting periods.

Deferred tax liabilities are recognized in the reporting period in which taxable temporary differences arise.

The change in the amount of deferred tax liabilities in the reporting period is equal to the product of taxable temporary differences that arose (settled) in the reporting period by the income tax rate established by the legislation of the Russian Federation on taxes and fees and in effect 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 liabilities is subject to recalculation on the date preceding the date on which the changed rates begin to be applied, with the difference resulting from the recalculation being charged to the profit and loss account.
(as amended by Orders of the Ministry of Finance of the Russian Federation dated February 11, 2008 N 23n, dated December 24, 2010 N 186n)

Deferred tax liabilities are reflected in accounting in a separate synthetic account for accounting for deferred tax liabilities.
(as amended by Order of the Ministry of Finance dated February 11, 2008 N 23n)

Occurrence example
taxable temporary difference that results in
to the formation of a deferred tax liability

Basic data

Organization "B" on December 25, 2002 accepted for accounting an item of fixed assets in the amount of 120,000 rubles. with a useful life of 5 years. The income tax rate was 24 percent.

For accounting purposes, the organization calculates depreciation using the linear method, and for the purpose of determining the tax base for income tax, using the non-linear method.

When preparing financial statements and tax returns for 2003, organization "B" received the following data:

The taxable temporary difference when determining the tax base for income tax for 2003 was:

RUB 16,130 (40,130 rubles - 24,000 rubles).

The deferred tax liability when determining the tax base for income tax for 2003 amounted to:

RUB 16,130 x 24% / 100 = 3,871 rub.

16. If the legislation of the Russian Federation on taxes and fees provides for different income tax rates for certain types of income, then when assessing a deferred tax asset or deferred tax liability, the income tax rate must correspond to the type of income that leads to a decrease or complete repayment of deductible or taxable temporary differences in the following or subsequent reporting periods.

17. Paragraph deleted. - Order of the Ministry of Finance dated February 11, 2008 N 23n.

As deductible temporary differences decrease or are fully settled, deferred tax assets will decrease or be fully settled.
(as amended by Order of the Ministry of Finance dated February 11, 2008 N 23n)

If there is no taxable profit in the current reporting period, but there is a possibility that taxable profit will arise in subsequent reporting periods, then the amounts of the deferred tax asset will remain unchanged until the reporting period when taxable profit arises in the organization, unless otherwise provided legislation of the Russian Federation on taxes and fees.

A deferred tax asset upon disposal of the asset for which it was accrued is written off in the amount by which, according to the legislation of the Russian Federation on taxes and fees, the taxable profit of both the reporting period and subsequent reporting periods will not be reduced.
(as amended by Order of the Ministry of Finance dated February 11, 2008 N 23n)

18. Paragraph excluded. - Order of the Ministry of Finance dated February 11, 2008 N 23n.

As taxable temporary differences decrease or are fully settled, deferred tax liabilities will decrease or be fully settled.
(as amended by Order of the Ministry of Finance dated February 11, 2008 N 23n)

The deferred tax liability upon disposal of an asset or type of liability for which it was accrued is written off in the amount by which, according to the legislation of the Russian Federation on taxes and fees, taxable profit will not be increased for both the reporting and subsequent reporting periods.
(as amended by Order of the Ministry of Finance dated February 11, 2008 N 23n)

19. When preparing financial statements, an organization is given the right to reflect in the balance sheet the balanced (collapsed) amount of a deferred tax asset and a deferred tax liability, except in cases where the legislation of the Russian Federation on taxes and fees provides for the separate formation of the tax base.
(as amended by Order of the Ministry of Finance of the Russian Federation dated December 24, 2010 N 186n)

Paragraphs two through four are no longer valid. - Order of the Ministry of Finance of the Russian Federation dated December 24, 2010 N 186n.

IV. Income tax accounting

20. For the purposes of the Regulations, the amount of income tax determined on the basis of accounting profit (loss) and reflected in the accounting records regardless of the amount of taxable profit (loss) is a conditional expense (conditional income) for income tax.

The conditional expense (conditional income) for income tax is equal to the value determined as the product of the accounting profit generated in the reporting period and the income tax rate established by the legislation of the Russian Federation on taxes and fees and in effect on the reporting date.

The conditional expense (conditional income) for income tax is accounted for in accounting in a separate subaccount for accounting for conditional expenses (conditional income) for income tax to the account for accounting for profits and losses.

21. For the purposes of the Regulations, current income tax (current tax loss) is recognized as income tax for tax purposes, determined based on the amount of conditional expense (conditional income), adjusted to the amount of permanent tax liability (asset), increase or decrease in deferred tax asset and deferred tax liability for the reporting period.

(as amended by Order of the Ministry of Finance dated February 11, 2008 N 23n)

In the absence of permanent differences, deductible temporary differences and taxable temporary differences that give rise to permanent tax liabilities (assets), deferred tax assets and deferred tax liabilities, the contingent income tax expense will be equal to the current income tax.
(as amended by Order of the Ministry of Finance dated February 11, 2008 N 23n)

A practical example of calculation for determining the current income tax (current tax loss) is given in the appendix to the Regulations.

(as amended by Order of the Ministry of Finance dated February 11, 2008 N 23n)

22. The method for determining the amount of current income tax is fixed in the accounting policy of the organization.

An organization can use the following methods to determine the amount of current income tax:

based on data generated in accounting in accordance with paragraphs 20 and 21 of the Regulations. In this case, the amount of the current income tax must correspond to the amount of the calculated income tax reflected in the income tax return;
based on the income tax return. In this case, the amount of the current income tax corresponds to the amount of the calculated income tax reflected in the income tax return.

The amount of additional payment (overpayment) of income tax due to the discovery of errors (distortions) in previous reporting (tax) periods, which does not affect the current income tax of the reporting period, is reflected in a separate item in the profit and loss statement (after the item of the current income tax ).

V. Disclosure of information in financial statements

23. Deferred tax assets and deferred tax liabilities are reflected in the balance sheet as non-current assets and long-term liabilities, respectively.

Debt or overpayment of current income tax for each reporting period is reflected in the balance sheet, respectively, as a short-term liability in the amount of the unpaid amount of tax or receivables in the amount of overpayment and (or) excessively collected amount of tax.
(as amended by Order of the Ministry of Finance dated February 11, 2008 N 23n)

24. Permanent tax liabilities (assets), changes in deferred tax assets and deferred tax liabilities, current income taxes are reflected in the income statement.
(as amended by Orders of the Ministry of Finance of the Russian Federation dated February 11, 2008 N 23n, dated December 24, 2010 N 186n)

25. If there are permanent tax liabilities (assets), changes in deferred tax assets and deferred tax liabilities that adjust the indicator of conditional expense (conditional income) for income tax, the following are disclosed separately in the explanations to the balance sheet and profit and loss statement:
(as amended by Orders of the Ministry of Finance of the Russian Federation dated February 11, 2008 N 23n, dated December 24, 2010 N 186n)

conditional expense (conditional income) for income tax;
permanent and temporary differences that arose in the reporting period and resulted in the adjustment of the conditional expense (conditional income) for income tax in order to determine the current income tax;
(as amended by Order of the Ministry of Finance dated February 11, 2008 N 23n)
permanent and temporary differences that arose in previous reporting periods, but resulted in an adjustment of the conditional expense (conditional income) for the income tax of the reporting period;
the amount of permanent tax liability (asset), deferred tax asset and deferred tax liability;
(as amended by Order of the Ministry of Finance dated February 11, 2008 N 23n)
reasons for changes in applied tax rates compared to the previous reporting period;
The amounts of a deferred tax asset and deferred tax liability written off in connection with the disposal of an asset (sale, transfer on a gratuitous basis or liquidation) or type of liability.
(as amended by Order of the Ministry of Finance dated February 11, 2008 N 23n)

PRACTICAL EXAMPLE OF CALCULATION
TO DETERMINE THE CURRENT INCOME TAX OF ORGANIZATIONS

Basic data

When preparing financial statements for the reporting year, organization “A” reflected in the Profit and Loss Statement a profit before tax (accounting profit) in the amount of 126,110 rubles. The income tax rate was 24 percent.

Factors that influenced the deviation of taxable profit (loss) from accounting profit (loss):

1. Actual entertainment expenses exceeded the limits on entertainment expenses accepted for tax purposes by 3,000 rubles.

2. Depreciation charges calculated for accounting purposes amounted to 4,000 rubles. Of this amount, 2,000 rubles are deductible for tax purposes.

3. Interest income in the form of dividends from equity participation in the activities of organization “B” in the amount of 2,500 rubles was accrued, but not received.

The mechanism for the formation of permanent, deductible and taxable temporary differences is indicated in the table

Table 1

Types of income and expenses	Amounts taken into account when determining accounting profit (loss) (RUB)	Amounts taken into account when determining taxable profit (loss) (RUB)	Differences arising in the reporting period (RUB)

Entertainment expenses			3 000 (constant difference)
The amount of accrued depreciation on depreciable property			2 000 (deductible temporary difference)
Accrued interest income in the form of dividends from equity participation			2 500 (taxable temporary difference)

Using the data given in Table 1, we will make the necessary calculations for income tax in order to determine the current income tax.

Conditional income tax expense - 126,110 (rub.) x 24 / 100 = 30,266.4 (rub.)

The permanent tax liability is - 3,000 (RUB) x 24 / 100 = 720 (RUB)

The deferred tax asset is - 2,000 (RUB) x 24 / 100 = 480 (RUB)

The deferred tax liability is - 2,500 (RUB) x 24 / 100 = 600 (RUB)

Current income tax = 30,266.4 (RUB) + 720 (RUB) + 480 (RUB) - 600 (RUB) = 30,866.4 (RUB)

The amount of the current income tax generated in the accounting system and subject to payment to the budget, reflected in the Profit and Loss Statement and in the income tax return, will be 30,866.4 rubles.

In order to check the mechanism for reflecting calculations of income tax in the accounting system, for the correctness of calculation of income tax intended for payment to the budget, we will calculate the current income tax using the method of adjusting accounting data in order to determine the tax base for income tax.

The required adjustments are shown in Table 2.

table 2

	Profit according to the income statement (accounting profit)	126 110 (RUB)
	Increases by including:
	entertainment expenses exceeding the limit established by tax legislation
	the amount of depreciation charged in excess of the amounts accepted for tax purposes for reimbursement (for example, due to inconsistency of the chosen methods of calculating depreciation)
	Decreased by including:
	the amount of uncollected interest income in the form of dividends from equity participation in the activities of other organizations
	Total taxable profit	128,610 (RUB)

Current income tax = 128,610 (RUB) x 24 / 100 = 30,866.4 (RUB)

PBU, or Accounting Regulations, was approved back in 2002. It has been operating for more than 14 years, but many questions are still asked about the economic activities of the enterprise. The regulation was prescribed on the basis of an order of the Ministry of Finance in November 2002, then amendments were made in February 2008. Many organizations in their business activities use PBU 18/02 “Accounting for settlements”.

What is PBU

The abbreviation stands for “accounting regulations.” This is the most complex technical accounting program. Has many professional terms. Forces the accountant to make a lot of entries.

All accounting entries reflecting the profits and costs of enterprises are regulated by law (129-F3 PBU). The procedure for accepting income and expenses is established by the Tax Code. Therefore, discrepancies arise in tax legislation. The tax authorities often change laws, but accounting statements do not change. Tax changes affect income and expenses reported on returns.

Therefore, the technique of constant and variable differences is used. This system applies only to those organizations that operate under the main tax system.

Enterprises using special modes and those not using PBU 18/02:

"STS" (simplified taxation system).
"UTII" (single tax on imputed income).
"Unified Agricultural Tax" (Unified Agricultural Tax).

PBU 18/02 is not used in small and medium-sized businesses. The new accounting program does not apply to organizations that deal with loans or to budget organizations.

PBU 18/02 does not explain where permanent and variable differences arise. The information about the differences itself is recorded in the accounting department in the primary documents.

Therefore, if the PBU method was chosen, then it is imperative to register all the data in the accounting documents of the organizations. These discrepancies are documented in the selected sections.

Method used to provide reliable information on differences.

There are several ways to record differences that arise in the economic activities of organizations:

When a company does not have a temporary difference, it is necessary to use analytics to the accounting accounts, separating expenses and income.
If discrepancies arise in the accounting of temporary differences, the life of an accountant becomes seriously complicated. The more differences there are, the more difficult it is to maintain separate accounting. Therefore, maintaining off-system accounting is simply necessary. This is why the PBU 18/02 program is needed. Her tables will organize everything.

Non-system accounting itself implies a register of accounting data. Data is entered here and then reduced to a common denominator. It differs from 1C in that entries are made once, and not as double accounting entries.

What is meant by temporary differences?

If the income or expenses of an enterprise are recognized both in accounting and tax accounting, and the difference arose due to the time of their recognition, then this difference is considered temporary.

If temporary accounting discrepancies arise, deferred income taxes may arise. This is the amount that affects the amount of tax itself and, accordingly, is subject to payment to the state treasury in the next reporting period. Deferred tax is tax that will be paid in future reporting periods.

Temporary differences include:

Differences that must be subtracted.
Differences subject to tax.

The formation of temporary deductible differences occurs when expenses for tax accounting are reflected later, and income earlier. But in accounting it happens the other way around.

The tax that was deferred on temporary differences will subsequently reduce the amount of tax on income in future periods.

Example of time difference:

Iceberg LLC put the OS into operation in May 2016. The cost of the object was initially 50,000 rubles. The period of use of the facility is determined to be five years. In the analytical accounting of the company, the linear depreciation method was used, and in the accounting department write-offs were made in proportion to production volumes.

Therefore, the amounts of depreciation deductions for tax accounting and accounting are different. Therefore, every month there is a difference. By the end of the period for writing off fixed assets (they were determined for 5 years), the tax and accounting records will coincide and amount to 50,000 rubles. This difference is called temporary - after a certain period of time it will disappear.

Constant discrepancies are reflected in any one accounting. Perhaps it is accounting or tax accounting. It differs from temporary in that the difference is constantly present.

To record all such records, the PBU 18/02 program was developed. It saves all data and brings it to a single denominator. This can be seen in the example given.

On December 31, 2002, the Russian Ministry of Justice registered the order of the Russian Ministry of Finance dated November 19, 2002 No. 114 “On approval of the accounting regulations “Accounting for income tax calculations” PBU 18/02.” As we reported in the last issue of BUKH.1C, the 1C company in this regard plans to release new editions of accounting solutions of the 1C:Enterprise 7.7 system, which we will definitely inform our readers about. In the meantime, we invite you to familiarize yourself with the point of view of an independent specialist. Comments on the main provisions of the new PBU M. L. Pyatov, Ph.D., St. Petersburg State University.

What are “deferred taxes” and why should they be taken into account?

When reading the requirements of PBU 18/02, first of all, you should understand why this PBU was adopted. What is the meaning of additional and complex entries that reflect “non-existent” budget calculations in accounting? Why in practice do we need essentially “third accounting” - something between accounting and tax?

The fact is that the existing discrepancies between accounting and tax accounting, i.e. Between the rules that we follow when preparing accounting entries and the rules for calculating taxable bases and amounts of taxes payable to the budget, a situation is created where the indicators reflected in the financial statements and the obligations of organizations for tax payments do not correspond with each other at all.

For an accountant, such discrepancies are obvious and understandable. However, the trouble is that he prepares reports not for himself, but for a wide variety of groups of users of accounting information, primarily for shareholders (owners), who are sometimes far from accounting and its complex and incomprehensible methodology. For example, it may be completely incomprehensible why an organization must pay income tax, the amount of which is three times higher than the amount of profit shown in the balance sheet, or, conversely, having a huge profit in the reporting period, the organization owes virtually nothing to the budget.

Correct reading and use of accounting information is possible only if accounting statements are built on the basis of the same principles and rules. This is necessary to ensure that individual reporting elements are comparable. If, for example, we recognize income in accounting based on the accrual method, and in tax accounting based on the cash method, then the obligation to the budget to pay tax will be calculated on the basis of the cash method. And this will make the profit reflected in the reporting - on the one hand, and the amount of debt to the budget - on the other, incomparable in terms of the time component.

Moreover, the discrepancy in the rules for the distribution (recognition) of the amounts of income, expenses and profits in accounting and tax accounting over reporting periods also affects the amounts of real cash flows of organizations. “Overpayment” of tax relative to accounting data in the current reporting (tax) period creates tax savings in future reporting periods, and, conversely, “underpayment” of tax, creating potential liabilities to the budget in the current period, increases the amount of real tax debt, which will arise in the future, which makes it necessary to reserve available funds for upcoming payments to the budget.

This state of affairs requires the introduction of indicators into the financial statements that reflect the relationship between the accounting and tax interpretation of the facts of economic life. In international accounting standards, discrepancies between financial and tax reporting data are expressed through the category “deferred taxes”.

The procedures for accounting for deferred taxes are already familiar to Russian practicing accountants in connection with accounting for VAT calculations with the budget. Taking into account the facts of the sale of products, goods (works, services), organizations that have chosen in the order on accounting policy for tax purposes “the moment of sale - payment”, until the termination of the buyers’ obligations under the credit of account 76 “Settlements with various debtors and creditors” reflect the potential “deferred "debt to the budget for VAT. This debt becomes an actual tax debt once the buyers have received money from them or otherwise settled their obligations. At the time of sale of goods, making entries on the debit of account 90 “Sales”, subaccount 3 “Value added tax” and the credit of account 76 “Settlements with various debtors and creditors” allows, therefore, to take into account among the expenses that reduce the profit from sales, which is calculated based on the accrual principle, i.e. as sales are recognized (clause 12 of PBU 9/99), and VAT is also accrued, i.e. not when the money is received, but when the goods are sold. This technique allows you to avoid overestimating the organization’s profit reflected in the financial statements by the amount of VAT that will need to be paid next year on the sales turnover of the current year. On the other hand, account 19 “VAT on acquired values” reflects the potential (i.e. future, deferred) budget debt to the organization for reimbursement (offset) of VAT paid to suppliers.

PBU 18/02 establishes the rules for accounting for “deferred” taxes that may occur in settlements with the budget for income tax.

The general meaning of the methods of PBU 18/02

The general purpose of deferred tax accounting is to reflect the consequences of situations in which the amount of accounting profit differs from taxable profit. This is achieved by reflecting in the accounting accounts that in the current reporting period the organization either “overpays” or “underpays” income tax to the budget relative to the amount of tax that it would have to pay if the amount of taxable profit was equal to the accounting profit.

The use of the proposed methods allows you to reflect in accounting not only the amount of income tax payable to the budget, or the amount of overpaid and (or) collected tax due to the organization, or the amount of the tax offset in the reporting period, i.e. actual settlements with the budget for income tax, but also amounts that can affect the amount of income tax for subsequent reporting periods in accordance with the legislation of the Russian Federation (clause 1 of PBU 18/02).

This is achieved by introducing into accounting terminology such completely new concepts for our practice as permanent and temporary differences between accounting profit (loss) and taxable profit (loss) of the reporting period, resulting from the application of various rules for recognizing income and expenses in accounting and tax accounting.

Permanent differences between accounting and taxable profits and permanent tax liabilities

According to paragraph 4 of PBU 18/02, permanent differences are understood as income and expenses that form the accounting profit (loss) of the reporting period and are excluded from the calculation of the tax base for income tax for both the reporting and subsequent reporting periods.

The PBU provides examples of possible situations where permanent differences may arise. The given list is by no means exhaustive, but the general meaning here is that the independent existence of the Tax Code of the Russian Federation and accounting regulations and, accordingly, the independent existence of the rules by which the amount of profit reflected in the financial statements and the amount of profit in tax returns is calculated, creates situations when income and expenses affecting the amount of accounting profit do not affect taxable profit and, conversely, affecting the amount of taxable profit, are not taken into account when calculating accounting profit. However, their recognition is not carried forward to future reporting periods, but is canceled in principle. Those. in this case, for example, the amount of expense in the current reporting period that changed accounting profit, but did not reduce payments to the budget, will never reduce taxable profit.

PBU 18/02 prescribes to reflect the impact of permanent tax differences on the financial position of organizations in accounting through special entries in analytical and synthetic accounting for accounts whose turnovers and balances are formed by these incomes and expenses. According to clause 5 of PBU 18/02, information on permanent differences can be generated on the basis of primary accounting documents: either in accounting registers, or in another manner determined by the organization independently. Paragraph 6 of PBU 18/02 establishes that permanent differences in the reporting period are reflected in accounting separately (in the analytical accounting of the corresponding account for assets and liabilities in the valuation of which a permanent difference arose). So, for example, an organization manufactures products whose unit cost is 300 rubles. 50 of them are expenses that do not reduce the amount of taxable profit. When reflecting the corresponding expenses in accounting, we will have to make entries on the credit of accounts for materials, calculations, depreciation, etc. for 300 rub. and debit accounts: account 20 "Main production", analytical account 1 "Costs that reduce the amount of taxable profit" - 250 rubles, and account 20 "Main production" - analytical account 2 "Costs that do not reduce the amount of taxable profit" - 50 rubles .

In accordance with paragraph 7 of PBU 18/02, the consequence of permanent tax differences is the emergence of a permanent tax liability, which is understood as the amount of tax leading to an increase in tax payments for income tax in the reporting period. It is calculated as the product of the permanent difference that arose in the reporting period and the profit tax rate established by the legislation of the Russian Federation on taxes and fees and in force on the reporting date.

Reflecting a permanent tax liability in accounting, we distinguish from the total amount of profit reflected in accounting, which must be given to the budget in the form of tax, that part of it that we give due to differences in accounting and tax interpretation of the facts of economic life, which form permanent differences. An entry is made in the debit of account 99 “Profits and losses” (sub-account “Permanent tax liability”) in correspondence with the credit of account 68 “Calculations for taxes and fees”. Thus, from the financial statements we can see what part of the profit the organization gives to the budget due to the non-recognition of part of the income and expenses shown in the accounting for the purposes of determining taxable profit.

Temporary differences between accounting and taxable profits

The second group of tax differences arising as a result of differences applied in accounting and tax accounting is defined as temporary differences, by which PBU 18/02 understands income and expenses that form accounting profit (loss) in one reporting period, and the tax base for income tax in another or in other reporting periods. In other words, these are the amounts of income and expenses that occurred and were reflected in accounting in accordance with the requirements of PBU 9/99 and 10/99 in the current reporting period. These income and expenses are not taken into account when calculating taxable profit, but in future (future) reporting periods their amounts, in accordance with the requirements of tax legislation, will have to be taken into account when calculating taxable profit. The corresponding income and expenses in future periods will be recognized for tax purposes, and organizations that have them will either have to pay more taxes in future reporting periods relative to their accounting profits, or, conversely, will receive the illusion of tax savings. This means that temporary differences in the formation of taxable profit lead to the formation of deferred income tax equal to the amount that affects the amount of income tax payable to the budget in the following reporting period or in subsequent reporting periods.

Depending on the nature of their impact on taxable profit (loss), PBU 18/02 divides temporary differences into:

deductible temporary differences;
taxable temporary differences.

According to clause 11 of PBU 18/02, deductible temporary differences in the formation of taxable profit (loss) lead to the formation of deferred income tax, which should reduce the amount of income tax payable to the budget in the following reporting period or in subsequent reporting periods. Thus, deductible temporary differences occur when in the current reporting period the organization's accounting profit is less than its taxable profit. This difference will be adjusted in subsequent reporting periods, due, for example, to the recognition in tax accounting of expenses recognized and reflected in accounting already in the current period.

According to clause 12 of PBU 18/02, taxable temporary differences in the formation of taxable profit (loss) lead to the formation of deferred income tax, which should increase the amount of income tax payable to the budget in the following reporting period or in subsequent reporting periods. Here we see the opposite situation. Due to differences in the criteria for recognizing income and expenses in accounting and tax accounting, taxable profit in the current reporting period is less than the accounting profit. In future reporting periods, this will be adjusted in that, for example, expenses recognized in tax accounting in the current period will be recognized in accounting, but taxable profit will no longer be reduced. This means that the payment of tax on the amount of accounting profit is “carried forward” to future reporting periods.

By analogy with permanent tax differences, paragraph 13 of PBU 18/02 requires that deductible temporary differences and taxable temporary differences of the reporting period be reflected in accounting separately (in the analytical accounting of the corresponding account for assets and liabilities in the assessment of which the deductible temporary difference or taxable difference arose). time difference).

Deferred tax assets and deferred tax liabilities

Reflection of the impact of deductible and taxable temporary differences on the financial position of organizations is achieved by presenting information on deferred tax assets and deferred tax liabilities in the financial statements. Accordingly, the presence of deductible temporary differences - “overpayment” of tax relative to the amount of accounting profit of organizations - determines the appearance of tax assets; Taxable temporary differences - "underpayment" of tax - create deferred tax liabilities. In fact, “overpayment” and “underpayment” of tax are illusions, a kind of optical illusion that arises when getting acquainted with financial statements due to the fact that accounting and taxable profits are calculated according to different rules.

This leads to the following definitions and algorithms for calculating amounts.

According to paragraph 14, a deferred tax asset is understood as that part of the deferred income tax that should lead to a reduction in income tax payable to the budget in the following reporting period or in subsequent reporting periods. Deferred tax assets are equal to the amount determined as the product of deductible temporary differences that arose in the reporting period by the income tax rate established by the legislation of the Russian Federation on taxes and fees and in effect on the reporting date.

According to paragraph 15, deferred tax liability is understood as that part of deferred income tax that should lead to an increase in income tax payable to the budget in the following reporting period or in subsequent reporting periods. Deferred tax liabilities are equal to the amount determined as the product of taxable temporary differences that arose in the reporting period by the income tax rate established by the legislation of the Russian Federation on taxes and fees and in effect on the reporting date.

Thus, a deferred tax asset in accounting is the amount of diverted funds, i.e. funds of assets temporarily withdrawn from circulation due to a reduction in the organization’s own sources of funds, which will be reimbursed in future periods through the redistribution of income and expenses between accounting and tax accounting.

Deferred tax liability is the amount of potential debt to the budget, adjusting the amount of accounting profit, which, due to the “late” (relative to tax accounting) recognition of expenses in the current reporting period, exceeds taxable profit. This adjustment makes it possible to remove possible misconceptions among owners regarding the amount of profit to be distributed, part of which in future reporting periods will have to be given to the budget in the form of income tax.

Reflection of deferred tax assets and liabilities in accounting accounts

PBU 18/02, without making changes to the nomenclature of the chart of accounts for accounting (probably this is a matter of the near future), determines that deferred tax assets are reflected in accounting in a separate synthetic account for accounting for deferred tax assets, and deferred tax liabilities are reflected in accounting accounting on a separate synthetic account for accounting for deferred tax liabilities.

According to clause 17, a deferred tax asset is reflected in accounting as a debit to the account for accounting for deferred tax assets in correspondence with the account for accounting for settlements of taxes and fees.

As deductible temporary differences decrease or are fully settled, deferred tax assets will decrease or be fully settled. Amounts by which deferred tax assets are reduced or fully repaid in the current reporting period are reflected in accounting as a credit to the deferred tax assets account in correspondence with the account for settlements of taxes and fees.

If there is no taxable profit in the current reporting period, but there is a possibility that it will arise in subsequent reporting periods, then the amounts of the deferred tax asset will remain unchanged until the reporting period when taxable profit arises, unless otherwise provided by Russian tax legislation and fees.

A deferred tax asset upon disposal of the asset for which it was accrued is written off to the profit and loss account in an amount by which, according to the legislation of the Russian Federation on taxes and fees, taxable profit will not be reduced for both the reporting period and subsequent reporting periods.

According to clause 18, the deferred tax liability is reflected in accounting as a credit to the account for accounting for deferred tax liabilities in correspondence with the debit of the account for accounting for settlements of taxes and fees.

As taxable temporary differences decrease or are fully settled, deferred tax liabilities will decrease or be fully settled.

Amounts by which deferred tax liabilities are reduced or fully repaid in the reporting period are reflected in accounting as the debit of the deferred tax liability account in correspondence with the credit of the account for accounting for settlements of taxes and fees.

The deferred tax liability upon disposal of an asset or type of liability for which it was accrued is written off to the profit and loss account in the amount by which, according to the legislation of the Russian Federation on taxes and fees, taxable profit will not be increased for both the reporting and subsequent reporting periods .

To understand the general meaning of the posting schemes proposed by PBU 18/02, it is necessary to refer to the following text of the regulatory document under consideration, where another fundamentally new concept for accounting practice is introduced - “conditional expense (conditional income tax income)”.

According to clause 20, the conditional expense (conditional income) for income tax is, for the purposes of the Regulations, the amount of income tax determined on the basis of accounting profit (loss) and reflected in the accounting records regardless of the amount of taxable profit (loss).

The amount of the accrued contingent income tax expense for the reporting period is reflected in accounting as a debit to the profit and loss account (sub-account for accounting for contingent income tax expenses) in correspondence with the credit of the account for accounting for settlements of taxes and fees.

The amount of accrued conditional income for profit tax for the reporting period is reflected in accounting as a debit to the account for accounting for calculations of taxes and fees and a credit to the account for accounting for profits and losses (sub-account for accounting for conditional income for profit tax).

Thus, the essence of the proposed PBU 18/02 methodology is that the entire system of records reflecting deferred tax assets and deferred tax liabilities is constructed as a set of entries that adjust the entry for the accrual of income tax debt, compiled for the amount of tax at the rate calculated from accounting profit. This entry is defined in PBU as a reflection of conditional income or tax expense.

So, initially, based on the amount of profit calculated in accordance with accounting regulations and reflected in accounting under the credit of account 99 "Profits and losses", a pseudo-debt to the budget for income tax is accrued in the amount of tax on accounting profit, calculated at the tax rate in accordance with from ch. 25 Tax Code of the Russian Federation. A transaction is made for this amount:

Debit 99 “Profits and losses” Credit 68 “Calculations for taxes and fees”

If the rules for calculating profit in accounting and tax accounting were completely identical, no other entries would be required.

However, they are not identical, and therefore we must then make adjustment entries, the purpose of which is to bring the amount reflected in account 68 to our actual income tax debt to the budget (or budget debt to our organization).

First of all, the amount of real debt relative to the conditional expense (conditional income) for income tax reflected in account 68 is increased by the amount of permanent tax liabilities, the amount of which, in accordance with clause 7 of PBU 18/02, we must make a debit entry for account 99 “Profits and losses”, sub-account “Permanent tax liability” and credit to account 68 “Calculations for taxes and fees”.

Further, if there are temporary taxable differences and, accordingly, deferred tax liabilities, the accounting should reflect the amount of the income tax liability that will arise in future reporting periods, but which is due to income and expenses already recognized in the accounting of the current reporting period and accordingly affecting the amount of profit reflected in the financial statements of the current reporting period. For the amount of this deferred liability, in accordance with clause 18, an entry is made that reduces the amount of the pseudo-liability for income tax shown as a conditional expense (Debit 99 Credit 68) and at the same time reflects the fact that part of this pseudo-liability is a conditional debt to the budget, which will become a real debt for payment of tax in the future:

Debit 68 “Calculations for taxes and fees” Credit “Deferred tax liabilities”

In future reporting periods, a reverse entry is made for the amount of deferred tax liabilities that transform into real debt to the budget:

Debit "Deferred tax liabilities" Credit 68 "Calculations for taxes and fees"

Further, in the event of deductible temporary differences, i.e. in a situation where the taxable profit of an organization in the current reporting period exceeds its accounting profit, accounting should show an increase in real debt to the budget relative to the amount of conditional income tax expense due to additional diversion of the organization’s own sources of funds.

The following entry is made for the amount of the deferred tax asset in accordance with clause 17:

Debit "Deferred tax assets" Credit 68 "Calculations for taxes and fees"

In future reporting periods, when, in connection with the recognition of relevant income and expenses in accounting, the amount of conditional income tax expense exceeds the real amount of debt by the amount of conditional tax assets reflected in the previous reporting period, this difference must be adjusted by recording the corresponding amount for the debit of account 68 “Calculations for taxes and fees” and the credit of the account “Deferred tax assets”.

The preparation of the considered entries leads to the fact that account 68 “Calculations for taxes and fees” reflects the amount of real debt to the budget for income tax, defined in clause 21 as the current income tax.

Reflection of information on deferred tax assets and liabilities in the financial statements

Paragraph 19 establishes that when preparing financial statements, an organization is given the right to reflect in the balance sheet the balanced (collapsed) amount of a deferred tax asset and a deferred tax liability.

Reflection in the balance sheet of the balanced (collapsed) amount of a deferred tax asset and a deferred tax liability is possible if the following conditions are simultaneously met:

a) the presence of deferred tax assets and deferred tax liabilities in the organization;
b) deferred tax assets and deferred tax liabilities are taken into account when calculating income taxes.

The final regulations of PBU 18/02, which do not require special comments, establish that the current income tax (current tax loss) for each reporting period must be recognized in the financial statements as a liability equal to the amount of the unpaid tax.

Deferred tax assets and deferred tax liabilities are reflected in the balance sheet as non-current assets and long-term liabilities, respectively.

Continuous tax liabilities, deferred tax assets, deferred tax liabilities and current income taxes (current tax loss) are recorded in the income statement.

If there are permanent tax liabilities, deferred tax assets and deferred tax liabilities that adjust the indicator of conditional expense (conditional income) for income tax, the following are disclosed separately in the explanations to the balance sheet and profit and loss statement:

conditional expense (conditional income) for income tax;
permanent and temporary differences that arose in the reporting period and resulted in the adjustment of the conditional expense (conditional income) for income tax in order to determine the current income tax (current tax loss);
permanent and temporary differences that arose in previous reporting periods, but resulted in an adjustment of the conditional expense (conditional income) for the income tax of the reporting period;
the amount of permanent tax liability, deferred tax asset and deferred tax liability;
reasons for changes in applied tax rates compared to the previous reporting period;
the amounts of a deferred tax asset and a deferred tax liability written off to the profit and loss account in connection with the disposal of an item of asset (sale, transfer on a gratuitous basis or liquidation) or type of liability.

Boundaries of mandatory application of PBU 18/02

Concluding this article, it should be noted that according to clause 2 of PBU 18/02, it may not be applied by small businesses.

Let us remind you that according to Art. 3 of the Federal Law of June 14, 1995 No. 88-FZ "On State Support of Small Business in the Russian Federation", small business entities are understood as commercial organizations in the authorized capital of which the Russian Federation, constituent entities of the Russian Federation, public and religious organizations (associations) have a share. , charitable and other funds does not exceed 25%, the share owned by one or more legal entities that are not small businesses does not exceed 25% and in which the average number of employees for the reporting period does not exceed the following maximum levels (small enterprises): in industry - 100 people; in construction - 100 people; on transport - 100 people; in agriculture - 60 people; in the scientific and technical field - 60 people; in wholesale trade - 50 people; in retail trade and consumer services - 30 people; in other industries and when carrying out other types of activities - 50 people.

Small enterprises carrying out several types of activities (multi-industry) are classified as such according to the criteria of the type of activity whose share is the largest in the annual turnover or annual profit.

The average number of employees of a small enterprise for the reporting period is determined taking into account all its employees, including those working under civil contracts and part-time, taking into account the actual time worked, as well as employees of representative offices, branches and other separate divisions of the specified legal entity.

At the same time, paragraph 3 of Art. 3 of the Law specifically establishes that if a small enterprise exceeds the number established by this article, the specified enterprise is deprived of the benefits provided for by current legislation for the period during which the specified excess was allowed, and for the next three months.