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The founders' decision to write off accounts receivable. Write-off of receivables in connection with the liquidation of the debtor. The procedure for writing off receivables

Establishes that utility payments must be made no later than the 10th.

Payment has already been made for the past month; an advance system is not provided for these types of services.

The debt begins to form on the 11th, if payment has not been made in full or is missing altogether.

At the HOA meeting, the payment date can be changed at the initiative of management or by a majority of residents.

Legal justification

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The procedure for accrual, calculation and payment of utility services is regulated by several legislative acts of the Housing Code.

To find information, you will need to refer to article No. 153, 154,.

Payment in installments

To do this, an agreement is concluded with the management company, which specifies the conditions for restructuring the rent debt.

But there are several nuances to consider:

The management company may terminate the contract unilaterally if the debtor does not make payments on time or is late in paying the current debt.

Consequences of debt

Basic:

1. Accrual of penalties.
2. Disconnection of a resource, termination of a contract for the provision of utility services.
3. Seizure of property.
4. Confiscation of property, including apartments.

During the first three months of nonpayment, utility services do not take action.

From the fourth month, letters begin to arrive at the debtor’s postal and/or email address demanding payment of the debt.

Peaceful solutions to the problem are proposed for 3-5 months, during which notices are sent out, utility workers come for a personal conversation with the debtor.

He must be warned that if there is no payment, the provision of the service will be suspended in the near future.

At the next stage, the debtor’s water, electricity or gas is turned off.

The suspension of the supply of resources is temporary, pending receipt of payments.

The next stage is the termination of the contract for the provision of utilities and the transfer of the debt collection case to the court.

The defendant has about 3 weeks to repay the debt.

If there is no money in the specified amount, you should contact the management company and agree on debt restructuring.

The debtor's inaction leads to the fact that the case is considered by the judicial authorities.

Eviction

If the apartment is in social rent, the owner may demand the eviction of the tenants if there is no payment for utilities within 3-4 months.

When evicted from municipal housing, tenants are given another apartment, but with a smaller area, worse conditions, but also with a lower rent.

You can prevent the replacement of housing only by proving that the debt arose for a good reason (for example, etc.).

Disabling services

What is a statute of limitations? The period of time given to a person to protect his rights and freedoms. At the same time, the statute of limitations for utility payments, as judicial practice shows, is an opportunity for the management company to file a claim against an unscrupulous owner. Obligation to pay for electricity, water supply, heating, etc. lies with each owner of living space in an apartment building. This must be done every month. For failure to pay for utility services, the supplier organization has the right to apply penalties and/or temporarily restrict the supply of these services. If these actions do not give the desired result and the owner of the property does not pay off his obligations to the utility companies, the case will be taken to court. Provided that the deadline for filing a claim has not been missed.

The person responsible for the situation submits a motion to apply the statute of limitations, since it is in his interests. It is better, of course, to pay off all debts without taking the matter to court. Since then you will still have to reimburse the state fee and legal costs. Paying your debt on time will help you avoid additional expenses. But what if there is no money and still nothing to pay? Can a persistent defaulter really be evicted from an apartment? What should they do with the children and can the lights be turned off for non-payment? In this article we will consider the procedure for collecting utility debts, including taking into account the statute of limitations.

I would like to note that the information in the article is provided in general terms in accordance with legislative changes for 2019.

In private cases, you can obtain information from site consultants.

Lawyers work online free of charge.

As mentioned above, payment of utility bills must be made regularly and on time. There are contractual relations between the owner and the service provider, which are regulated by the civil legislation of the Russian Federation. Failure to transfer funds on invoices is a violation of the provisions of the concluded agreement. Every month the debt increases (including due to the accrual of penalties - penalties). You can’t just turn your back on suppliers of electricity, water, heat and companies involved in household waste collection. If a person finds himself in a difficult life situation, you can try to negotiate with the management company, housing and communal services, HOA, etc. In such cases, debt restructuring may be used (dividing the entire amount into several parts and increasing the time allotted for full repayment of the debt). Or issuing subsidies aimed at mitigating a person’s debt burden. In any case, you cannot ignore demands for repayment of overdue payments in silence and hide from utility workers. In such cases, they have the right to disable:

• light;
• water.

Among other things, utility companies may require payment of a fine and/or penalty. In the most extreme cases, the owner may simply be deprived of the right to live in his apartment. But only by court decision and under certain conditions.

About deadlines and periods

The work of management companies and housing and communal services in our country most often leaves much to be desired. Although debts have recently begun to be collected with enviable regularity. Most often, creditors go to court after half a year has passed since the first debt was formed. In this case, the defendant must be notified monthly that he has a debt and is obliged to repay it. But it also happens that the amounts accumulate for years, until the moment when the owner is taken seriously. The legislation of the Russian Federation does not establish a specific period for transferring a case of non-payment of personal accounts. The six-month period is the result of numerous judicial practices in similar cases. Next, the question arises: for what period of time can the management company require payment?

For example, the payer ignored demands for payment for five years. Will he have to pay for the entire term or repay partially? And here we move on to the main issue of the conversation - the limitation period. According to the civil code, there is a general and special period allotted for the restoration of violated rights.

Conflicts with utility companies are subject to a general statute of limitations of three years.

Accordingly, even if you have not paid your bills for thirty years, they can only recover payment from you through the court for a period of three years. But the defendant must independently prepare a petition with a request to refuse full satisfaction of the plaintiff’s claims due to the fact that he missed the statute of limitations. Such a statement is written in free form and must be attached to the record of the trial. If the petition is not submitted to the judge in a timely manner, you will have to pay for all the years of freebies. Our lawyers will help you draw up such a statement for free, taking into account the latest changes in legislation. You just need to leave a request via the feedback form.

Judicial practice

The start of the limitation period should be counted from the date of the last payment in favor of service providers. In this case, each new payment will be considered a new “starting point”. Each document signed in an organization (for example, an act of reconciliation of testimony and/or amount of debt) also resets the elapsed time, and the statute of limitations begins to run again.

So, what not to do:

• formally acknowledge your debt to public utilities;
• sign any documents from them;
• make partial payments, including with the involvement of third parties.

If you decide to write an appeal to the court demanding that the statute of limitations be applied, certain papers should be attached to it:

• confirmation that the state fee has been paid in full;
• monthly receipts for a period of thirty-six months (the absence of at least one receipt and your claim will be rejected, then you will have to pay for all the claims of the plaintiff);
• payments for utility bills made in your own hand, if your opinion on the debt differs from the opinion of the Criminal Code;
• documents confirming the lack of funds from the defendant and/or the need to spend the available money in another direction (for example, to support a child, a sick relative, etc.).

Any information confirming your position that can help soften the court will be useful. And it’s best to try to avoid delays with utility services, because real estate is of paramount importance in a person’s life. One more thing needs to be noted. Let's look at it with an example. Let's say a court decision was issued in 2010 that the debtor is obliged to pay a certain amount in favor of the utility service provider. In this case, production should end in 2014. In this case, we cannot talk about the limitation period. Even if the debtor has nothing to collect at the moment. Enforcement proceedings will be resumed at the moment when the defendant has the means to repay the debt.

Is it possible to get rid of debts completely?

Duty to the consumer is the use of certain goods without paying for them. Debt to a supplier is the provision of services/goods for which he has not received payment. Any debt for a company is a problem. After all, the resources were used by an unscrupulous owner, employees were paid for their work, etc. But, as Russian legislation says, not all debts are subject to mandatory collection. All debts are canceled in the following cases:

• expiration of the time period allotted for the collection of this debt;
• the enterprise that acts as a debtor has gone bankrupt and no longer exists;
• the defendant – an individual died;
• For certain reasons, bailiffs cannot collect the amount of debt from the defendant.

In other cases, the debtor will have to be fully liable for his obligations. If you do not agree with the decision of the court of first instance (they refused to accept the application for the application of the deadline), you can appeal it on appeal. If you have any questions, please contact the site consultants. We employ qualified specialists who promptly monitor changes in Russian legislation and carefully study judicial practice in similar cases.

Valery Isaev

Valery Isaev graduated from the Moscow State Law Institute. Over the years of work in the legal profession, he has conducted many successful civil and criminal cases in courts of various jurisdictions. Extensive experience in legal assistance to citizens in various fields.

Some changes to legislation are on hold. These include the amendment made by Federal Law dated May 2, 2015 No. 113-FZ in Art. 223 of the Tax Code of the Russian Federation, which came into force on January 1, 2016. A rule has been added stating that the day a bad debt is written off in the prescribed manner from the balance sheet of an organization is recognized as the date of actual receipt of income by an individual.

The concept of bad (uncollectible) debts is given in paragraph 2 of Art. 266 Tax Code of the Russian Federation.

Bad debts or debts that are unrealistic for collection are those debts for which the established statute of limitations has expired, as well as those debts for which, in accordance with civil law, the obligation has been terminated due to the impossibility of its fulfillment, on the basis of an act of a state body or the liquidation of an organization. They can also include debts, the impossibility of collection of which is confirmed by the order of the bailiff on the completion of enforcement proceedings, issued in the manner established by Federal Law of October 2, 2007 No. 229-FZ “On Enforcement Proceedings”, in the event of the return of the executive document to the recoverer for the following reasons:

it is impossible to establish the location of the debtor, his property or to obtain information about the availability of funds and other valuables belonging to him in accounts, deposits or deposits in banks or other credit organizations; the debtor does not have any property that can be foreclosed on, and all measures taken by the bailiff that are permissible by law to find his property were unsuccessful.

According to Art. 196 of the Civil Code of the Russian Federation, the general limitation period is three years. The day from which this countdown begins is determined in accordance with Art. 200 Civil Code of the Russian Federation. It could be:

the day when the person learned or should have learned about the violation of his right and who is the proper defendant in the claim for the protection of this right; the end of the period for fulfilling the obligation, if when it arose the deadline for fulfilling this obligation was determined; the day the creditor submits a demand for fulfillment of an obligation for obligations the deadline for fulfillment of which is not defined or is determined by the moment of demand; the day of expiration of the period provided for the fulfillment of the requirement to fulfill the obligation, if the debtor is given a period for fulfilling such a requirement.

Debt for communication services

It is no secret that sometimes citizens change telephone operators, “forgetting” to pay the debt for communication services. If the amount is large, the operator collects it in court. For small amounts, operators do not go to court, since legal costs may exceed the amount of the debt.

Thus, this “trifle” remains on the operator’s balance sheet until the deadline for its write-off comes, i.e., the statute of limitations expires.

The day from which the limitation period begins to run in relation to payment for communication services by an individual is defined as the day of fulfillment of the obligation specified in the contract for communication services. The procedure, terms and form of payments for services are among the essential terms of such an agreement (clause 23 of the Rules for the provision of telephone services, approved by Decree of the Government of the Russian Federation dated December 9, 2014 No. 1342).

Thus, the operator will write off an individual’s debt 3 years after the first unpaid payment for communication services.

In accordance with Art. 41 of the Tax Code of the Russian Federation, the written-off amount is recognized as an economic benefit of an individual, since it can be valued in monetary form (Please note, do not confuse it with material benefit! A closed list of situations for obtaining material benefit is given in Article 212 of the Tax Code of the Russian Federation.)

Thus, the amount of debt is included in the income of an individual and is subject to personal income tax at a rate of 13%.

Since the operator will not be able to withhold personal income tax on his own, he must transfer information about the income generated, the amount of personal income tax and the impossibility of withholding it to the tax authorities. This must be done no later than March 1 of the year following the one in which the bad debt was written off.

A form of information on the income of an individual “Certificate of Income of an Individual” (Form 2-NDFL), approved by .

At the same time, the individual must also be notified that he has acquired income on which personal income tax must be paid.

The tax office will send the citizen a tax notice regarding the payment of the tax. It must be paid no later than December 1 of the year following the year in which the individual received the income.

The first year of application of the rule on recognizing the date of receipt of income as the date of writing off a bad debt from the organization’s balance sheet has ended.

Telecom operators wrote off debts and provided information to their tax authorities

Operators are not going to write letters to all non-payers - it is too labor-intensive work. There is an easier way.

On March 22, 2017, information “Changes in federal legislation on obtaining economic benefits” was posted on the Rostelecom website. The operator reported that information about the debtors will be transferred to the tax office, on the basis of which the tax authorities will charge personal income tax to the debtors on the amounts of overdue debt.

Rostelecom reminds that information on the calculation of taxes and the status of settlements on them can be clarified in your personal account on the government services portal (www.gosuslugi.ru), on the website of the Federal Tax Service of Russia (www.nalog.ru), or in a written notification to the Federal Tax Service of Russia.

We remind you that if a taxpayer has gained access to the Taxpayer’s Personal Account, then he receives all documents from the tax authority in electronic form through the service of the Federal Tax Service of Russia. Such documents are not sent on paper by mail.

Citizens with such a personal account who wanted to continue to receive all tax documents (notifications, demands for payment of taxes, etc.) in paper form had to send a notification to any tax authority before September 1, 2016 (Information of the Federal Tax Service of Russia dated July 7. 16).

Those who did not have time to do this should look into their personal account. For late payment of tax, the tax office will impose penalties, which are calculated for each day of delay as a percentage of the unpaid tax amount. The interest rate of the penalty is taken to be equal to one three hundredth of the refinancing rate of the Bank of Russia in force at that time (Article 75 of the Tax Code of the Russian Federation).

The procedure for the tax authorities to collect taxes is given in.

tax authorities sue tax evaders after the amount of non-payment exceeds 3 thousand rubles; a restriction on the debtor’s departure is issued when the amount of debt exceeds 10 thousand rubles; tax inspectors, together with bailiffs, conduct joint raids to seize the debtor’s property if the debt is more than 50 thousand rubles. for property taxes, more than 250 thousand rubles. - according to personal income tax; if the amount of debt does not exceed 25 thousand rubles, the tax authority transfers a writ of execution, and therefore the obligation to withhold tax debts to the employer.

Rostelecom pioneered this method of punishing defaulters. Other telecom operators are likely to do the same.

We can expect that the same methods will be adopted by other organizations that work with individuals. For example, management companies may well punish non-payers of utility services in this way.

People who received bank cards with a free period of service should also think about it. Such cards are usually issued when opening a bank account. They usually provide free service for the first year. During this time, the bank deposit ran out, the money was taken from the bank, and they simply forgot about the bank card. The debt, regardless of whether they use the card or not, grows. After 3 years, “forgetful” citizens may also have income.

Think about whether you still have any debts.

The procedure for tax authorities to collect taxes

The procedure for tax authorities to collect taxes is given in.

The main points include the following:

tax authorities sue tax evaders after the amount of non-payment exceeds 3 thousand rubles; a restriction on the debtor’s departure is issued when the amount of debt exceeds 10 thousand rubles; Tax inspectors, together with bailiffs, conduct joint raids to seize the debtor’s property if the debt is more than 50 thousand rubles. — for property taxes, more than 250 thousand rubles. - according to personal income tax; if the amount of debt does not exceed 25 thousand rubles, the tax authority transfers a writ of execution, and therefore the obligation to withhold tax debts to the employer.

And can we take into account the entire write-off amount in expenses both for accounting purposes and for tax accounting purposes?

Our organization is based on OSNO. In the first quarter of 2017, we learned that one of our debtor counterparties was liquidated in May 2016. Will we be able to write off these receivables in accounting and tax accounting in the first quarter of 2017? Our income tax return for 2016 reflects profit, and this amount of 500,000.00 rubles was reflected in account 62.01. Will the tax inspector not recognize unwritten off receivables as errors of previous years identified in the reporting year? Or the fact that we write off receivables from 2016 in 2017 is not a mistake from previous years.

According to clause 2 of PBU 22/2010, inaccuracies or omissions in the reflection of facts of economic activity in the accounting and (or) financial statements of an organization, identified as a result of obtaining new information that was not available to the organization at the time of reflection (non-reflection) of such facts, are not considered errors. economic activity.

Thus, the fact that the organization did not write off receivables in May 2016 is not an error, because The organization received information about the liquidation of the debtor organization only in the 1st quarter of 2017. Liquidation of a debtor organization is the basis for writing off accounts receivable in accounting and tax accounting. The write-off of accounts receivable in accounting should be reflected in the current period by recording: Debit 91-2 Credit 62.

When calculating income tax, bad receivables can be written off in two ways: through the created reserve for doubtful debts (clause 5 of Article 266 of the Tax Code of the Russian Federation); reflected in non-operating expenses (subclause 2, clause 2, article 265 of the Tax Code of the Russian Federation). If the organization has not created a reserve for doubtful debts, then the amount of debt should be reflected in non-operating expenses.

A bad debt can be written off only in the period when the conditions for recognizing it as bad have arisen. Thus, if a debt is identified that was recognized as bad in the previous period, the organization should file an updated income tax return for the period when the bad debt arose. This must be done in the period when documents confirming the badness of the debt appeared, i.e. in the 1st quarter of 2017.

How to write off bad receivables and record them in accounting
The organization must promptly write off bad debts in accounting and recognize them in tax accounting.

Cases of accounts receivable

Determine the amount of overdue accounts receivable based on the results of the inventory and reflect it in the act, for example, according to form No. INV-17. Carry out the inventory by order of the manager (form INV-22).

To write off accounts receivable, the manager must issue an appropriate order. The basis for this will be an inventory act and an accounting certificate.

Attach documents confirming its occurrence to the accounts receivable inventory report, for example:

• agreements that specify the terms for repayment of obligations by counterparties;
• invoices;
• certificates of work performed (services rendered);
• acts of inventory of receivables at the end of the reporting (tax) period.

This procedure follows from letters of the Ministry of Finance of Russia dated April 8, 2013 No. 03-03-06/1/11347 and the Federal Tax Service of Russia for Moscow dated April 13, 2011 No. 16-15/035618.1.

Accounting

Write off the amount of debt against the reserve for doubtful debts.

In accounting, reflect the write-off of accounts receivable from the reserve for doubtful debts by posting:

Debit 63 Credit 62 (58-3, 71, 73, 76...)
– accounts receivable are written off at the expense of the created reserve.

The reserve can only be used within the reserved amounts. If during the year the amount of expenses for debt write-off exceeds the amount of the created reserve, reflect the difference as part of other expenses (clause 11 of PBU 10/99).

When writing off the difference, make the following entry:

Debit 91-2 Credit 62 (58-3, 71, 73, 76...)
– accounts receivable not covered by the reserve are written off.

Writing off receivables for which the statute of limitations has expired, or other debts that are unrealistic to collect, does not constitute cancellation of the debt. Therefore, within five years from the date of write-off, reflect it on the balance sheet in account 007 “Debt of insolvent debtors written off at a loss” (Instructions for the chart of accounts):

Debit 007
– written off receivables are reflected.

During this period, monitor the possibility of its collection if the debtor’s property status changes (clause 77 of the Regulations on Accounting and Reporting).

If the statute of limitations has passed and the creditor has repaid the debt, do not adjust the accounting. After all, the debt was written off justifiably. The amount received from the counterparty should be included in the income on the date of repayment of the debt. Make the following entries in your accounting:

Debit 51 Credit 76
– money has been received to repay previously written off receivables;

Debit 76 Credit 91-1
– other income is reflected in the amount of repaid previously written off receivables;

Credit 007
– written-off receivables have been repaid.

BASIC: income tax

When calculating income tax, bad receivables can be written off in two ways:
– at the expense of the created reserve for doubtful debts (clause 5 of Article 266 of the Tax Code of the Russian Federation);
– reflected in non-operating expenses (subclause 2, clause 2, article 265 of the Tax Code of the Russian Federation).

If there is a counter-obligation to the counterparty, only that part of the debt that exceeds the accounts payable is considered doubtful. For example, an organization has an accounts payable of 30,000 rubles to a counterparty. And the same counterparty owes the organization 100,000 rubles. Doubtful debt – 70,000 rubles. (100,000 rub. – 30,000 rub.). This is stated in paragraph 1 of Article 266 of the Tax Code of the Russian Federation.

If a reserve for doubtful debts was created, then the amount of debt not covered by the reserve can be included in non-operating expenses (subclause 2, clause 2, article 265, clause 5, article 266 of the Tax Code of the Russian Federation). A bad debt can only be written off in the period when the conditions for recognition have arisen. For example, during the period when a bad debt arose, you did not have supporting documents and you were unable to write off the debt. Then file an amended income tax return for the period in which the bad debt arose. Do this in the period when documents confirming the bad debt appeared. Such clarifications are in letters of the Ministry of Finance of Russia dated April 6, 2016 No. 03-03-06/2/19410, dated December 28, 2015 No. 03-03-06/2/76834.

Declaring a debt as bad

The grounds for recognizing a debt as uncollectible in tax accounting are:

• expiration of the statute of limitations ( );
• impossibility of fulfilling an obligation for reasons beyond the control of the parties ( ). For example, due to force majeure circumstances (natural disasters, military operations, terrorist attacks, etc.);
• termination of an obligation based on an act of a state authority or local government body ( );
• liquidation of the debtor organization ( );
• the bailiff's decision on the impossibility of collecting the debt due to the fact that it was not possible to establish the location of the debtor and his property. And also because there is no information about the debtor’s funds and other valuables in banks or he has no property at all.

The list of grounds on which a debt can be considered bad is established by the Tax Code of the Russian Federation and is closed. Consequently, for other reasons, receivables that are unrealistic for collection are not recognized as uncollectible for the purpose of calculating income tax.

For example, if receivables are terminated during reorganization (in the form of merger), as a result of which the debtor and creditor coincide, the debt cannot be written off as expenses. In this case, the debt is not considered bad (,). Similar explanations are contained in letters from the Federal Tax Service of Russia dated December 6, 2010 No. ШС-37-3/17041 and the Ministry of Finance of Russia dated March 21, 2008 No. 03-03-06/1/199.

In what cases is an organization required to file an updated tax return?

Overpayment of taxes

If an error made in a tax return results in an excessive payment of tax, the organization has the right to:

• submit an updated declaration for the period in which the error was made (but are not obliged to do so);
• correct the error by reducing the profit and the amount of tax for the period in which the error was discovered. This method can be used regardless of whether the period in which the error was made is known or not;
• do not take any measures to correct the error (for example, if the overpayment amount is insignificant).

This follows from the provisions of paragraph 3 of paragraph 1 of Article 54 and

Debt management. Strategies for debt collection and protection from creditors Malkin Oleg

3.4. “Write-off of debt” due to the expiration of the statute of limitations

In accordance with Article 196 of the Civil Code, the general limitation period is set at three years. The limitation period begins from the day when the person learned or should have learned about the violation of his right. Exceptions to this rule are established by the Civil Code and other laws.

For obligations with a certain period of performance, the limitation period begins at the end of the performance period (Article 200 of the Civil Code). Thus, in relation to a purchase and sale agreement, the payment period is determined in accordance with Article 486 of the Civil Code. The buyer is obliged to pay for the goods immediately before or after the seller transfers the goods to him, unless otherwise provided by the Civil Code, another law, other legal acts or the purchase and sale agreement and does not follow from the essence of the obligation.

The purchase and sale agreement may stipulate prepayment of goods or deferred (installment) payment.

As a rule, the specific deadline for fulfilling an obligation under a contract is determined by the provisions of the contract itself. So, if the buyer is obliged to pay for the goods within five days from the moment of its transfer by the supplier, then five days are added to the date indicated in the invoice, and from this date the limitation period begins.

The limitation period is interrupted if the creditor files a claim against the debtor or if by his actions the debtor confirms the existence of obligations (Article 203 of the Civil Code). Recognition of debt, in particular, may be:

– payment of penalties under the contract;

– request for deferment of payment (delivery);

– partial or full recognition of claims;

– reconciliation of mutual settlements with the execution of the corresponding act.

Any of these actions will cause the 3-year limitation period to start running again.

The volume of accounts payable (receivable) is determined based on the results of the inventory. This amount must be reflected in the act according to the unified form No. INV-17, approved by Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88. The debt write-off is formalized by order of the head of the organization on the basis of accounting statements.

When writing off receivables (payables), the obligation to pay VAT does not arise. Accounts payable relates to non-operating income (clause 18 of Article 250 of the Tax Code). The debtor becomes obligated to pay income tax. Non-operating expenses are equivalent to losses received by the taxpayer in the reporting (tax) period, in particular the amount of bad debts, and if he has decided to create a reserve for doubtful debts, the amount of bad debts not covered by the reserve funds (Article 265 NK). The creditor has the right to reduce the tax base for income tax by the amount of receivables.

The Department of Tax Policy of the Ministry of Finance of Russia determined its opinion regarding the write-off of receivables in letter dated August 7, 2003 No. 04-02-05/1/80.

On January 1, 2002, Chapter 25 “Organizational Income Tax” of the Tax Code came into force. In accordance with Article 247 of the Tax Code, the object of taxation for corporate income tax is the profit received by the taxpayer. Profit for the purposes of Chapter 25 is recognized for Russian organizations as income received, reduced by the amount of expenses incurred.

According to subparagraph 1 of paragraph 1 of Article 264 of the Tax Code, other expenses associated with production and sales include the taxpayer’s expenses in the form of amounts of taxes and fees accrued in the manner established by the legislation on taxes and fees, with the exception of those listed in Article 270. Thus, after the introduction In accordance with Chapter 25, the inclusion of amounts of receivables written off in accordance with the established procedure in the composition of expenses taken into account for income tax purposes, according to the Department of Tax Policy of the Ministry of Finance of Russia, is carried out without VAT amounts.

Non-operating income (expense) in the form of written off accounts payable (receivable) is recognized in the reporting period in which the limitation period has expired. If the taxpayer incorrectly determined the expiration date of the limitation period, negative tax consequences are possible. Thus, a reduction in the tax base in another reporting period may be considered unlawful and may entail the accrual of income tax, penalties, or a fine in the amount of up to 40% of the amount of unpaid tax (Article 122 of the Tax Code). In addition, the taxpayer is required to have documents confirming the basis for the debt. In their absence, negative tax consequences are also possible (resolution of the Federal Arbitration Court of the Moscow District dated April 17, 2006 No. KA-A40/2823-06).

Judicial practice

By the decision of the arbitration court, upheld by the decision of the Ninth Arbitration Court of Appeal, the taxpayer’s application to invalidate the decision of the Federal Tax Service of Russia Inspectorate No. 23 for Moscow on bringing to tax liability for committing a tax offense. The cassation court, having studied the case materials, assessed the arguments of the complaint and responses to it, and heard representatives of the parties, finds no grounds for canceling the judicial acts.

The courts, on the basis of Articles 266, 272 of the Tax Code, Article 12 of the Accounting Law, made the correct conclusion about the unreasonable inclusion in the 2004 expenses of receivables, the statute of limitations for which expired in 1999-2003.

The courts established that the company did not submit to the tax authority, at its request, documents confirming the legality of writing off receivables. The courts correctly concluded that the tax authority made a reasonable conclusion about the unlawful write-off of this debt.

Thus, debt write-off is possible if there are circumstances confirming the organization’s right to write off debt. Such circumstances, as well as the grounds for the occurrence of debt, must be documented. Debt write-off is possible in the reporting period in which the taxpayer has the right to write off the debt.

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Work to increase debt At this stage, work to increase debt comes down to actively stimulating bona fide debtors (who do not practice late payments and belong to the group of reliable clients) to increase purchase volumes. One of

From the book Financial Management is Easy [Basic course for managers and beginning professionals] author Gerasimenko Alexey

Work to reduce debt The most important and most convenient time for carrying out work to reduce debt is precisely this period - when the contract has not yet expired and the debt has not become overdue or bad.

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Debt collection measures Now let's talk about specific measures that can significantly increase the percentage of receivables collections. Most actions are taken when the debt becomes overdue.

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Restructuring of overdue debt Debt restructuring is the transformation of debt for payment for goods under specific transactions into unconditional debt (for example, in the form of bills). In this case, it is quite possible that

From the book Prevention of a labor dispute with an employee and actions in case of its occurrence author Lukash Yuri Alexandrovich

From the book The Practice of Human Resource Management author Armstrong Michael

From the book The Ultimate Sales Machine. 12 Proven Business Performance Strategies by Holmes Chet

Part 4. We hold our positions. Work during the probationary period Secrets of quickly joining the team. Some nuances of working with the boss In order to check the suitability of the position held, the employer can assign a probationary period to the new employee. This is the period in

From the book Sales Department Management author Petrov Konstantin Nikolaevich