PBU 18/02 is one of the most difficult. It is overloaded with incomprehensible terms and requires a lot of posting. Income tax alone sometimes has to be collected from five indicators! But what’s even worse is that this PBU (by the way, an analogue of the long-defunct IFRS) does not explain why all this is needed. We will answer questions from those who want to understand.

What are PNO and PNA

Elizaveta Semenova, Moscow

My program itself calculates deferred taxes, so I didn’t really delve into the intricacies of PBU 18/02. But recently I noticed this strange thing: IT is reflected in the credit of account 68, and PNA - in the debit. The same is true with liabilities: ONO is on the debit of account 68, and PNO is on the credit. I think assets and liabilities should be reported the same way. Maybe there is an error in my program?

: Everything is fine with your program, and it does the wiring correctly. Why are deferred and permanent taxes reflected differently?

As you know, the income statement contains the indicators “profit before taxes” and “current income taxes”. This tax is not charged on accounting profit, but on tax profit, which does not appear in the financial statements.

SHE, IT, PNA and PNO are indicators that link accounting profit and real income tax.

SHE and IT appear when profit is recognized in tax accounting earlier or later than in accounting.

If part of the accounting profit is never recognized in tax accounting or vice versa, then PNA/PNO arise.

Situation	What arises	Wiring		When repaid
		Dt	CT
Tax profit is recognized earlier than accounting profit	SHE	09 “Deferred tax assets”	68 “Calculations for taxes and fees”, sub-account “Income Tax”	In the period of recognition of accounting profit by reverse entry
IT is reflected in the balance sheet asset (line 1180)
Accounting profit is recognized earlier than tax profit	IT		77 "Delayed" tax obligations»	In the period of recognition of tax profit by reverse entry
IT is reflected in the liability side of the balance sheet (line 1420)
Accounting profit is greater than tax profit	PNA	68, subaccount “Income Tax”	99 “Profits and losses”, PNA subaccount	-
Accounting profit is less than tax profit	PNO	99 "Profits and losses"	68, sub-account “Income Tax”, sub-account PNO	-
PNO and PNA do not accumulate on any account, so they are not on the balance sheet. In fact, these are components of the current income tax. It is no coincidence that in the income statement, under the line “current income tax”, reference Information: “including PNO/PNA.” This means that the names PNO/PNA do not correspond to their essence

The table shows that only SHE and IT are assets and liabilities. To understand why this is so, we need to take accounting profit as a starting point. There is no profit yet, but the tax has already been calculated? That's her. By its nature, this asset is akin to an advance. Are you already making a profit, but will you have to pay taxes later? This IT is an obligation, essentially close to a reserve. And PNO and PNA are just a mathematical difference between the “accounting” and “tax” income taxes.

Net profit in reporting is calculated differently than in accounting

Elizaveta Semenova, Moscow

I noticed that in the profit and loss statement, PNOs are provided only for reference and are not involved in the calculation of indicators. Why then are they needed in accounting?

: The fact is that net profit in the income statement is formed from some indicators, and in accounting - from others. In the income statement, net profit is calculated as follows:

* The “–” sign is used to increase IT, the “+” sign is used to increase IT. This is what happens most often. But if IT decreased and SHE increased, then the signs will change to the opposite.

And in accounting, net profit is the balance of account 99 “Profits and losses”.

But the result (net profit), of course, is the same. Because the tax on “tax” profit, taking into account adjustments to ONA/ONO, is equal to the tax on accounting profit, taking into account adjustments to PNA/PNO. Want to make sure? Simply substitute in the formula that calculates net income for the income statement instead of the current income tax reference ratio given in PBU 18/02:

Of course, the simultaneous use of two calculation methods net profit significantly complicates accounting. Currently, in IAS 12 “Income Taxes”, net profit is obtained using the current income tax adjusted for ONA/ON O put into effect on the territory of the Russian Federation by Order of the Ministry of Finance dated November 25, 2011 No. 160n. That is, the same way we do in the income statement. And the conditional expense for income tax (accounting profit tax), PNA and PNO international standard not provided. The thing is that IAS 12 and PBU 18/02 have different tasks. The purpose of IAS 12 is to show in reporting the impact not only of current income taxes, but also future ones tax consequences. To accomplish this task, income tax is taken from the declaration, according to SHE and IT.

The purpose of PBU 18/02 is to combine the non-existent tax on accounting profits with the real tax from the declaration. This is what PNO and PNA are for.

When selling fixed assets, we write off deferred taxes

N.V. Kryshenko, Lyubertsy

We sold the fixed asset (the car the director drove) without a loss. Its residual value in accounting was 200,000 rubles, and in tax accounting - 300,000 rubles. Sale price (excluding VAT) - 400,000 rubles. Do I understand correctly that according to the rules of PBU 18/02, I need to reflect only PNA in the amount of 20,000 rubles, because the profit from the sale of fixed assets in accounting is worth 100,000 rubles. more tax profit?

: According to the rules of PBU 18/02, you need to do different wiring. The fact that your residual value of a fixed asset differs in accounting and tax accounting indicates that you took into account more expenses in accounting than in tax accounting. This means that you have accrued deferred tax assets, which should be accounted for in account 09.

If on the date of sale of a fixed asset you have accumulated deferred assets in your accounting, then you must write them off as of the date of such sale and pp. 17, 18 PBU 18/02. This is done by regular posting (debit account 68 – credit account 09).

Deferred taxes on direct expenses are reflected only after the products are sold

Marina Ivleva, Moscow

Depreciation on production equipment in tax accounting is less than depreciation in accounting (in accounting the period beneficial use less than in the tax office). At the depreciation date, I record a deferred tax asset. But the result is an incorrect amount of current tax: account 68 is credited in the current period. But the products, the cost of which includes depreciation amounts, have not yet been sold, and perhaps we will not sell them until the end of the year. Maybe it’s not SHE that needs to be reflected, but something else?

: As of the depreciation date, no deferred or permanent tax assets and there is no need to accrue liabilities. After all, it does not affect the expenses of the current period either in accounting or tax accounting. Only when the products, the cost of which includes the amounts of accrued depreciation, are sold, you will need to reflect IT.

“Cure” errors in tax depreciation

Elizaveta Nekrasova, Moscow

We discovered that depreciation had not been calculated on the fixed asset in tax accounting since the beginning of the year - we accidentally put a mark in the program that the expense was not taken into account for tax purposes. This cushioning is ours indirect expense. In accounting, depreciation was calculated correctly, initial cost The OS in tax and accounting is the same. An error in tax accounting was corrected in the current period - the entire amount of underaccrued depreciation was recognized as expenses at one time. What postings should be made according to PBU 18/02?

: If depreciation was not accrued in your tax accounting, then in your accounting you had to accrue PNO (debit to account 99 – credit to account 68). As soon as you add additional depreciation in tax accounting, you need to make a reverse entry (debit to account 68 – credit to account 99).

Depreciation bonus in tax accounting - there will be differences in accounting

Yana, Ufa

Do I understand correctly that when calculating bonus depreciation for profit tax purposes, it is necessary to reflect PNA in accounting, and not IT?

: In accounting there is no such expense as bonus depreciation. However, this premium itself is nothing more than a one-time write-off of part of the cost of the OS clause 9 art. 258 Tax Code of the Russian Federation. And such an expense exists in accounting. It's just that writing off through normal depreciation will take longer.

Therefore, at the time of applying depreciation tax bonus IT must be calculated in accounting. Its amount is equal to the product of the depreciation bonus amount and the income tax rate. In the future, the amount of this ONO will be gradually repaid:

• <или>at monthly accrual depreciation (if it is not included in the cost of production);
• <или>as products are sold (if the amount of depreciation is involved in the formation of the cost of production and is a direct expense in tax accounting).

Amount differences can also lead to differences according to PBU 18/02

Irina Skiba, accountant, Moscow

We ordered transport services. You have to pay for them in rubles, but according to the contract their cost is tied to the euro exchange rate. We pay 10 days after the counterparty transports our goods. It turns out that the payment date moves to the month following the month of provision of services. Will this cause us to have differences according to PBU 18/02?

: Yes, differences according to the rules of PBU 18/02 should arise. After all, yours accounts payable before the carrier must be recalculated into rubles both on the date of its occurrence and on reporting date(last day of each month), and on the maturity date clause 7 PBU 3/2006.

But in tax accounting there is no need to do such a recalculation for the reporting date. clause 11.1 art. 250, sub. 5.1 clause 1 art. 265 Tax Code of the Russian Federation. Consequently, at the end of the month a temporary difference arises, and in accounting it is necessary to accrue the corresponding IT or IT. After completing settlements with the counterparty, all accrued SHE or IT must be written off.

Revaluation of securities at market value: determining the differences

E.A. Zubachev, Moscow

Revaluation valuable papers at the end of the reporting year market value taken into account only in accounting (both positive and negative). Such revaluation is not carried out in tax accounting. How to correctly reflect this difference in accounting: as a permanent tax liability/asset or as deferred?

: There are two points of view.

POINT OF VIEW 1. It is necessary to reflect PNO or PNA. After all, neither expenses nor income from the revaluation of securities are included in tax accounting at all. And temporary differences arise only if income/expenses appear that are taken into account in accounting in one reporting period, and in tax accounting - in another m clause 8 PBU 18/02.

POINT OF VIEW 2. Deferred taxes must be reflected. Let's say an organization overvalued securities and recognized accounting profit in the reporting period. But no tax is charged on it, since there is no tax profit from this operation. In this case, the recognition of ONO in the reporting informs the user that the real tax on this part of the accounting profit will have to be paid in the next reporting period. After all, it is known that the securities will be sold at market value, and then the profit in tax accounting will be greater than in accounting (just by the amount of additional valuations). This approach is consistent with PBU 18/02, since the standard talks about income and expenses that affect “accounting” and “tax” profit in different periods. Part of the professional community thinks the same.

The opinion of the professional community on the issue under consideration can be found: website of the fund “NRBU “BMC””→ BMC documents → Interpretations → Interpretation R82 “Temporary differences in income tax”

And IAS 12 states that revaluation of assets gives rise to deferred tax paragraph 20 IAS 12. Moreover, the fact that in IFRS deferred taxes are considered using the balance sheet method (compares book value asset or liability with its tax value), and PBU 18/02 talks about comparing “accounting” and “tax” income/expenses, it does not matter. After all, the tax base of an asset/liability in IFRS is those expenses that will be taken into account in the future when calculating income tax pp. 7, 8 IAS 12. The Ministry of Finance also does not see any contradictions between the income-expenditure method of PBU 18/02 and the balance sheet method of IFRS Letter of the Ministry of Finance dated 02/03/2012 No. 07-02-08/58.

Here's what independent experts suggest.

FROM AUTHENTIC SOURCES

CEO audit firm Development Vector LLC

“ PBU 18/02 (clause 3) involves the calculation of deferred taxes by comparing “accounting” and “tax” income and expenses. When revaluing securities, income/expenses do not arise in tax accounting at all, so the difference will be recognized as permanent. The fact that when securities are disposed of, the previously carried out revaluation will affect the financial result does not matter, since this will be a completely different type of income or expense.

In my opinion, the reasoning presented in the second point of view is typical for the calculation of deferred taxes using the balance sheet method used in IFRS. The balance sheet method compares not the income or expenses themselves, but the book value and tax potential of individual assets or liabilities. With this method, comparison of accounting and tax value securities will lead to the formation of deferred taxes (IT or IT). However, domestic regulations I don’t foresee the use of this method.”

With a zero income tax rate, SHE and IT are not reflected

Victoria Ershova, Tver

We have medical organization. Since 2012, we have applied a 0% income tax rate. clause 1 art. 284.1 Tax Code of the Russian Federation. What to do with deferred tax assets and deferred tax liabilities recorded before the zero income tax rate began to apply?
Next year we plan to continue to use the benefit. How can we organize accounting for SHE and IT? So what will change if we pay income taxes at the regular rate in 2015?

: SHE and IT, which you previously (before 2012) reflected in accounting, had to be written off on 12/31/2011 (on the date preceding the date of change in the income tax rate you applied). The results of the recalculation are reflected in account 99 “Profits and losses” clause 14 PBU 18/02. In the income statement, written-off IT and IT are reflected in line 2460 “Other”, and not in lines 2430 “Change in deferred tax liabilities” and 2450 “Change in deferred tax assets”.

The amount of deferred taxes is determined as the product of the corresponding temporary differences and the income tax rate. Considering that the rate you apply is 0%, the sums of SHE and IT will be equal to zero. Therefore, they do not need to be recorded in accounting.

However, you will need to take into account the temporary differences themselves just when switching to paying income tax at the regular rate. On the last day of the year in which you have a zero rate, you will need to generate input SHE and IT. Only in the same way as when writing them off when switching to zero rate income tax, the accrual of ONA/ONO must be done in correspondence with account 99. And in the profit and loss statement it should be reflected on line 2460 “Other”.

Reflection of deferred taxes in reporting

Irina Rebernikova, St. Petersburg

How do the balance sheet data on deferred tax assets and liabilities relate to the IT and IT data reported on the income statement? And how do you know which sign (“+” or “–”) to put in this report when reflecting deferred taxes?

: To fill out the lines of the balance sheet, data is taken on the balances on accounts 09 and 77. And when filling out the income statement, it is necessary to reflect the difference between accrued and written off deferred tax assets and liabilities.

Please note that it is very important to put the right sign correctly, because it depends on whether the net profit figure will be correctly indicated in the income statement. Therefore, you can use one more way to check: the indicator on line 2410 “ Current tax for profit" of the profit and loss report must coincide with the amount of tax according to the "profit" declaration - with the data that you indicated on line 180 "Amount of calculated income tax - total" of sheet 02 of the income tax declaration. approved By Order of the Federal Tax Service dated March 22, 2012 No. ММВ-7-3/174@.

It is better not to abandon PBU 18/02 entirely

Igor Cherkasov, Moscow

We have complex production, we are not a small enterprise. The accounting program itself does not keep track of differences according to the rules of PBU 18/02. It is almost impossible to trace what costs and how they influence the difference between the accounting cost of production and the amount of direct expenses in tax accounting. Is it possible on this basis, taking into account the principle of rationality? accounting, refuse to use PBU 18/02?

: For failure to apply PBU 18/02, the inspectorate may fine you. This can be considered a gross violation of accounting rules (distortion of any article/line of the accounting reporting form by at least 10%) Art. 15.11 Code of Administrative Offenses of the Russian Federation. Sum administrative fine on officials organizations - from 2000 to 3000 rubles.

When accounting is kept only for pro forma purposes - for delivery to tax office, some organizations (to make the application of PBU 18/02 as easy as possible) follow this path:

• combine the list of direct expenses in tax accounting with the list of expenses included in accounting in the cost of production;
• upon sale finished products determine permanent differences (by accruing PNO or PNA), considering them as the difference between the amount of direct costs for the production of products in tax accounting and the cost of the same products in accounting;
• for expenses taken into account in tax accounting as indirect, calculate the differences in as usual: accruing, when necessary, SHE or IT, PNA or PNO.

Thus, organizations, on the one hand, have deferred taxes, which allow them to fill out the lines of the income statement dedicated to their changes (lines 2430 and 2450). And the reporting becomes, at first glance, similar to what it should ultimately be. On the other hand, there are no complex calculations of differences according to PBU 18/02.

However, if you go this route, you must be aware that the reporting compiled in this way cannot be called reliable. First of all, net profit is distorted. That is, the amount that is distributed as dividends.

So if your reporting is of interest not only to inspectors, but also to management, participants, auditors, and so on, then we recommend setting up your accounting program. It must ensure that all time differences are taken into account, both throughout the entire production process and throughout the product marketing process.

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?

Reading the section " General provisions", we certainly answer this question. This PBU is used 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 tax return on income tax. 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 balance sheet accordingly as non-current assets And long-term liabilities. Overpayment of income tax is accounted for as an asset, debt - as a liability. In the report on financial results PNO, ONA, ONO and current income tax are reflected.

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.

Introduction to PBU 18/02 - permanent differences

We offer you an immersion in the topic of PBU 18/02 “Accounting for corporate income tax calculations”, regardless of whether you use it in your business or not. We will try to show the relationship between the concepts of this complex PBU and look at “how it works” with examples.

PBU 18/02 is called upon to use special postings to link the income tax calculated in accounting and tax accounting.

Previously, we already looked at the interweaving of the concepts of PBU 18/02 in the article Basics of accounting using PBU 18/02 in 1C: Enterprise Accounting 8.

Let's talk about this in more detail. pay attention to key feature concepts of “assets and liabilities” according to PBU 18/02.

There are four in total:

Permanent tax liability

Deferred tax liability,

Permanent tax asset

Deferred tax asset.

The concept of “tax liability” (permanent and deferred)

Whenpermanent tax liability it is implied that the organization has some “constant (conditional overpayment) for income tax”, and itAlwaysit will remain that way (“Pay more in principle”).

Whendeferred tax liability it means thatin the current periodthe organization postpones paying the tax, but will definitely pay it in the future (“Pay less now”).

The concept of “tax asset” (permanent and deferred)

Whenpermanent tax asset it is implied that the organization has some “constant (conditional savings) for income tax”, and itAlwaysit will remain that way (“Pay less in principle”).

Whendeferred tax asset it means thatin the current periodthe organization “conditionally overpaid” the tax, but in the future it will definitely compensate for this “overpayment” (“Will pay less in the future”).

Constant differences

Important Features:

1. Constant differencesinfluenceon the company’s net profit and are accrued from net profit through account 99.

2. Permanent differences are not reflected in the balance sheet because have no account balances at the end of the current period.

3. We do not accept permanent differences and will never accept them in the future for the purposes of calculating income tax with the budget.

When permanent differences occur ?

Permanent tax liability – This is the most common case of permanent differences.

As can be seen in the example, accounting and tax profit differ by the amount of expenses not accepted by NU (394-354=40). We equalize the income tax in accounting by posting:

D-t 99.02.3 K-t 68.04.2 (40*20%=8).

When using PBU 18/02, account 68.04.2 appears, which is key because It is on this basis that the income tax payable to the budget is formed. This tax amount will be indicated in the income tax return. In this case, postings are generated for a specific analytical accounting object.

Principles of tax accounting in 1C

1. Accounting and tax accounting are carried out in parallel, i.e. One operation generates data from both accounts;

2. Accounting and tax accounting data can be compared using a control number because The rule BU=NU+PR+BP applies. In other words, accounting data always corresponds to tax accounting data with permanent and temporary differences. In this case, the differences can be both with a sign (+) and with a sign (-).

How it works in 1C

Let's consider an example of reflection in 1C: Enterprise Accounting 8 edition 3.0.

The organization paid tax penalties (VAT) for late payment. This type of expense is not accepted for tax purposes (clause 2 of Article 270 of the Tax Code of the Russian Federation)

We compare the data according to the rule BU=NU+PR+VR (2705.00 (BU)=2705.00 (PR)). A permanent difference has been formed.

The operation “Closing the month” creates a permanent tax liability. The formula for calculation (PNO=PR*20%) and accounting entries (D-t 99.02.3-K-t 68.04) are indicated for reference in column 7 of the calculation certificate.

We generate a report on financial results (form No. 2). The permanent tax liability is reflected in line 2421 with a minus sign.

Permanent tax asset – a pleasant, but rarely encountered case of permanent differences.

As can be seen in the example, accounting and tax profits differ by the amount of income not accepted into the NU (300+35=335). We equalize (reduce) the income tax in accounting by posting:

D-t 68.04.2 K-t 99.02.3 (335*20%=67).

How it works in 1C

Let's consider an example of reflection in 1C: Enterprise Accounting 8.3.

The organization received free assistance from the founder with a 100% share in the authorized capital. This type of income is not accepted for tax purposes (clause 11, clause 1, article 251 of the Tax Code of the Russian Federation).

We compare the data according to the rule BU=NU+PR+VR (300,000.00 (BU)=300,000.00 (PR)). A permanent difference has been formed.

With the operation “Closing the month” we create a permanent tax asset.

We generate a report on financial results (form No. 2). The permanent tax asset is reflected in line 2421 with a plus sign.

If in the current period an organization has both permanent tax liabilities (PNO) and permanent tax assets (PNA), they are reflected separately by type of liability.

In Form No. 2 (Income Statement), PNO and PNA are shown total amount with decryption application.

Analytical accounting of permanent differences

If an organization has only permanent differences in its accounting, then analytical accounting for accounting accounts can be carried out by dividing income and expenses into“accepted for tax accounting purposes” And“not accepted for tax accounting purposes.”

“Meaningful achievements require significant effort.”

The practical application of Chapter 25 of the Tax Code of the Russian Federation and PBU 18/02 is rightfully considered one of the most difficult areas of accounting, so on the pages of our magazine we have already addressed this topic more than once. But users still have many questions about tax accounting. Evidence of this is the numerous questions from students of the 1C: Consulting seminars on the topic “Income Tax,” which have been conducted by partners of the 1C company since November 2003. O.S. answers the most frequently asked questions. Gubkina, consultant at 1C:Servistrend.

Before moving directly to the answers to the questions, I would like to once again dwell on the basic concepts that are introduced by PBU 18/02, since it is often their misunderstanding or misinterpretation that leads to errors and questions.

The permanent tax liability (PNO) is equal to the value determined as the product of the permanent difference that arose in the reporting period and the income tax rate.

In accounting, the recognition of PNO is reflected by the posting:

The concept of a permanent tax asset is absent in PBU 18/02, but the need for it follows from the content of paragraph 4 - permanent differences can arise not only in relation to expenses, but also to income. Therefore, in the standard configuration, recognition of PNA is currently reflected by a reversal entry:

Debit 99.2.3 “Continuous tax liability” Credit 68.4.2 “Calculation of income tax”

1. Based on the definitions given in paragraphs 11 and 14 of the Regulations:

Deductible temporary differences deferred tax asset(ONA), which must reduce the amount of income tax payable to the budget in the next reporting period or in subsequent reporting periods. And in the current reporting period, the amount of income tax will increase.

The amount of IT is calculated by multiplying the deductible temporary difference by the income tax rate.

In accounting, the recognition of IT is reflected by the posting:

Debit 09 "SHE" Credit 68.4.2 "Calculation of income tax"

A decrease or complete repayment of IT is reflected by a reverse entry to the debit of account 68.4.2 and the credit of account 09.

Example 1

The expenses that form accounting profit include depreciation on fixed assets in the amount of 2,000 rubles. When determining tax base For income tax, depreciation is taken into account in the amount of 1,500 rubles. in view of different ways depreciation (it is assumed that no permanent differences arise). Since these are expenses and the assessment in accounting is greater than the assessment in tax accounting, we will reflect the recognition of IT in the amount of (2000-1500) x 24%/100% = 120 rubles.

2. Based on the definitions given in paragraphs 12 and 15 of the Regulations:

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

And in the current reporting period, the amount of income tax will decrease.

The amount of IT is calculated by multiplying the taxable temporary difference by the income tax rate.

In accounting, the recognition of IT is reflected by the posting:

Debit 68.4.2 “Calculation of income tax” Credit 77 “Deferred tax liabilities”

A decrease or full repayment of IT is reflected by a reverse entry to the debit of account 77 and the credit of account 68.4.2.

Example 2

The expenses that form accounting profit include depreciation on fixed assets in the amount of 1,500 rubles.
When determining the tax base for income tax, depreciation was taken into account in the amount of 2,000 rubles. due to different depreciation methods.
Since these are expenses and the assessment in accounting is less than the assessment in tax accounting, we will reflect the recognition of IT in the amount of (2000-1500) x 24%/100% = 120 rubles.

Example 3

As part of income forming balance sheet profit, revenue from the sale of goods in the amount of 1,500 rubles is taken into account. In tax accounting, revenue is not recognized in this period due to the lack of payment (revenue is determined by the “cash” method). Since this is income and the assessment in accounting is greater than the assessment in tax accounting, we will reflect the recognition of IT in the amount of (1500-0)x24%/100%=360 rubles.

After we have reviewed the basic concepts of PBU 18/02, we will move directly to the questions from the students of the 1C: Consulting seminars.

On the start date of application, you need to assign the parameter "PBU 18/02 is applied" to the value "Yes" (menu "Service", " Accounting policy"). Every month you should carry out the document "Closing the month" (menu "Documents"), checking all the boxes except the last three. Then - document " Regulatory operations for tax accounting" (menu "Tax accounting") with all the checkboxes selected. Then - the document "Closing the month", checking only the checkboxes: "Accounting for permanent differences", "Accounting for temporary differences" and "Calculation of income tax" (see Fig. . 1).

Rice. 1. Filling out the document “Month Closing” for calculating PBU 18/02.

Rice. 2. Posting the “Month Closing” document to reflect the permanent tax liability.

In the “Month Closing” document, check the “Generate report when posting document” checkbox and post it. In the resulting report, move the cursor to the line “Accounting for permanent differences” and double-click to open the report “Permanent differences by type of assets and liabilities” (see Fig. 3). Column 7 lists permanent differences, and multiplies the total amount by the income tax rate and obtains the amount of permanent tax liability issued in the posting.

Rice. 3. “Permanent differences” report generated when posting the “Month Closing” document

By double-clicking, you can also expand each row of this report and find out which object the permanent differences belong to (see Figure 4). For example, the decoding of the line “Fixed assets” contains the following data.

Rice. 4. Report "Permanent differences by type of asset (liability)"

Column 2 contains the balance at the beginning of the month on account NPR.01 “Permanent differences. Fixed assets”, which corresponds to the unwritten-off permanent difference for this asset (Warehouse rack). Column 4 contains the turnover on the credit of account NPR.01, which corresponds to the amount of partial write-off of the permanent difference on this asset. If a new permanent difference arises, its amount will be posted to the debit of the NPR account “Permanent differences” and will appear in column 3. Column 5 indicates the amounts that are recognized as permanent differences for some other accounting object; V in this case- this is an amount that cannot be recognized in the “Fixed Assets” section, because it is recognized as a constant difference in the “Distribution Costs” section and is reflected in the debit and credit of the account NPR.44.1 “Distribution Costs”. The amount in column 7 is calculated as follows: "gr. 7" = "gr. 4" - "gr. 5" - "gr. 6". Turnovers on the debit and credit of the NPR account are formed by the document “Month Closing” in accordance with the differences between the accounting and tax accounting. Thus, in order to correct the amount of the permanent tax liability, it is necessary to establish which documents during the month generated incorrect permanent differences and correct them, and then re-post the “Month Closing” to obtain the correct amounts in the subaccounts of the NPR “Permanent Differences” account.

You need to refer to the “Analysis of the state of tax accounting” (menu “Tax accounting”) for a certain month (see Fig. 5). By double-clicking, you can expand each amount sequentially up to primary documents. Those differences that do not fall under the definition of permanent and are not reflected in the subaccounts of the NPR account “Permanent differences” will be classified as temporary. They will lead to the emergence or decrease (extinguishment) of IT and IT, which will be reflected in accounts 09 and 77.

Rice. 5. Report "Analysis of the state of tax accounting"

Repayment of IT is made only if previous periods By this object the emergence of IT was reflected. Let's look at this with an example. Let's carry out the "Closing of the month", get a report and open the line "Accounting for temporary differences" by double clicking the mouse. Next, let’s expand one of the report lines, for example, “Fixed assets” and look at the resulting report (see Fig. 6). Columns 2-5 contain the residual value of fixed assets. The difference between columns 3 and 2 is the amount of depreciation for a given month according to accounting. The difference between columns 5 and 4 is for tax purposes. Column 6 is the difference formed between depreciation costs in accounting and accounting records.

Rice. 6. Report "Temporary differences by type of asset (liability)

	Valuation according to accounting records		NU score			Difference in ratings		Deductible temporary differences			Taxable temporary differences
	at the beginning of the period	at the end of the period	at the beginning of the period	at the end of the period	total (gr.3-gr.2) - (gr.5-gr.4)	including due to the constant difference	temporary difference adjustment	balance at the beginning of the month	arose	to maturity	balance at the beginning of the month	arose	to maturity
Computer

If column 7 does not contain the amount of the permanent difference, and column 8 does not reflect the amount of adjustment of the temporary difference entered manually by the “Operation” on the subaccount of the CVR account “Adjustment of temporary differences,” then the temporary difference is recognized. If the temporary difference is less than zero, and there is no balance at the beginning of the month for the taxable temporary difference (column 12), then the occurrence of a deductible temporary difference is recognized (column 10). In our example, this is the string "Printer". If there is such a balance, then the repayment of the taxable temporary difference is recognized (column 14). In our example, this is the line "Rack". If the temporary difference is greater than zero, and there is no balance at the beginning of the month for the deductible temporary difference (column 9), then the occurrence of a taxable temporary difference is recognized (column 13). In our example, this is the string "Computer". If there is such a balance, then the repayment of the deductible temporary difference is recognized (column 11). In our example, this is the line “Machine”. Next, the data in columns 10, 11, 13, 14 are summarized and, after multiplying by the income tax rate, are reflected as the occurrence and repayment of IT or IT according to the type of object “Fixed Assets”.

Organizations that are on the OSN are recognized as payers of income tax, and therefore must keep records of calculations for this tax and disclose the relevant information in their financial statements. IN general case this must be done in accordance with the requirements of the Accounting Regulations “Accounting for Income Tax Calculations” PBU 18/02 (approved by Order of the Ministry of Finance dated November 19, 2002 No. 114n).

We will tell you about the basics of using PBU 18 02 for dummies in our consultation.

Who may not apply PBU 18 02

Who is exempt from using the standard and who is obliged to apply PBU 18 02 is indicated in paragraph 2 of PBU 18/02. Thus, it is indicated that “profitable” PBU may not be followed by organizations that have the right to use simplified accounting methods, including simplified accounting (financial) reporting. First of all, these are small enterprises (Part 4 of Article 6 of the Federal Law of December 6, 2011 No. 402-FZ). We talked in more detail about the categories of persons who may not use PBU 18/02 in their work.

Accordingly, other organizations are required to apply PBU 18/02.

Of course, those organizations that are exempt from the mandatory application of PBU 18/02 can apply this PBU based on their own decision, reflected in.

PBU 18 02 - latest edition 2018

In 2018, PBU 18/02 is applied as amended, the latest of which was approved by Order of the Ministry of Finance dated 04/06/2015 No. 57n.

It is expected that starting from 01/01/2020 PBU 18/02 will be applied in a new edition.

Income tax according to PBU 18 02 for dummies

We indicated above, in relation to PBU 18 02, who should apply the standard, and we will tell you how to do this below.

Income tax payers know that tax profit is not the same thing. The application of PBU 18/02 is aimed at reflecting in accounting and reporting the difference between the tax on accounting profit (loss) and the tax on taxable profit (loss) (clause 1 of PBU 18/02).

Postings according to PBU 18/02 are made either as differences arise in accounting and tax accounting, or when calculating income tax at the end of the reporting period or year. The first option is common when accounting according to PBU 18/02 is carried out automatically in accounting program. When manually recording income tax calculations, the second option is usually used.

The simplest and most basic concepts when applying PBU 18/02 are conditional expense (URNP) and conditional income (UDNP) for income tax.

URNP is a conditional amount of income tax calculated from accounting profit, and UDNP is from accounting loss (clause 20 of PBU 18/02).

Let's look at the basics of using PBU 18 for dummies with examples.

Let us assume that at the end of the reporting period accounting profit organization amounted to 1,000,000 rubles. This amount corresponds to the excess during the reporting period of the credit turnover of account 99 “Profits and losses” (from the debit of accounts 90 “Sales” and 91 “Other income and expenses”) over the debit turnover of account 99 in correspondence with the same accounts 90, 91 (). Therefore, the conditional income tax expense will be 200,000 rubles (1,000,000 rubles * 20%) and will be reflected as follows:

Debit of account 99 - Credit of account 68 “Calculations for taxes and fees”, subaccount “Calculation of income tax” in the amount of 200,000 rubles

If the organization had a loss, then a reverse entry would be made to the conditional income tax income.

URNP (UDNP) must be distinguished from the current income tax (TNP). TNP is an income tax calculated on profits generated according to tax accounting rules. If a particular organization did not have any differences between accounting and taxable profits in the reporting period (and this can also happen), then URNP = TNP (clause 21 of PBU 18/02). But usually there are differences. And they are caused by permanent and temporary differences.

PNO and PNA

When calculating income tax according to PBU 18/02, after calculating the URP (UDNP), you need to determine whether there are permanent differences between accounting and taxable profit, i.e. those differences that will not affect accounting or taxable profit in the future (clause 4 PBU 18/02).

For example, amounts of material assistance in accounting reduce profits, but in tax accounting are not recognized as an expense (clause 23 of article 270 of the Tax Code of the Russian Federation, clauses 4.5, 11 PBU 10/99). Permanent differences multiplied by the income tax rate are permanent tax liabilities (PTL) (when, due to permanent differences, accounting profit decreases, but taxable profit does not change) or permanent tax assets (PTA) (when, due to permanent differences, accounting profit increases, but taxable profit does not change). When does PNA occur? For example, an organization has overvalued its financial investments in the form of securities. In accounting, income is recognized, but in tax accounting it is not (clause 20 of PBU 19/02, clause 25 of clause 1 of Article 251 of the Tax Code of the Russian Federation).

Let's continue our example. The organization accrued in the reporting period financial assistance employees in the amount of 60,000 rubles. Consequently, PNO in the amount of 12,000 rubles (60,000 rubles * 20%) will be reflected as follows (Order of the Ministry of Finance dated October 31, 2000 No. 94n):

Debit account 99 - Credit account 68, subaccount “Calculation of income tax” in the amount of 12,000 rubles

IT and SHE

Next, you need to determine temporary differences due to which accounting and taxable profits differ because some income or expenses are recognized in accounting in this reporting period, and in tax accounting in the next period, or vice versa (clause 8 of PBU 18/02 ). This is how deferred tax assets (DTA) and deferred tax liabilities (DTL) arise (clauses 14, 15 of PBU 18/02). SHE and IT are calculated as the product of temporary differences and the income tax rate.

Let us repeat, IT appears when, due to differences that have arisen, the income tax will be reduced in the next reporting periods, and IT appears if it is increased.

A typical example is the formation of a reserve for upcoming vacation pay, when such a reserve is not created in tax accounting. Another example is the use of different depreciation methods in accounting and tax accounting.

Let us assume in our example that during the reporting period the organization created a reserve for vacation pay in the amount of 370,000 rubles. In accounting, expenses will be recognized in the reporting period, and in tax accounting - only as employees go on vacation. Consequently, an ONA arises in the amount of 74,000 rubles (370,000 rubles * 20%) (Order of the Ministry of Finance dated October 31, 2000 No. 94n):

Debit of account 09 “Deferred tax assets” - Credit of account 68, sub-account “Calculation of income tax” in the amount of 74,000 rubles

If the reserve was partially used in the reporting period, a decrease in IT is reflected. For example, vacation pay with contributions in the amount of 90,000 rubles was accrued from the reserve. Therefore, the previously calculated IT will decrease by 18,000 rubles (90,000 rubles * 20%) (Order of the Ministry of Finance dated October 31, 2000 No. 94n):

Debit account 68, subaccount “Calculation of income tax” - Credit account 09 in the amount of 18,000 rubles

Deferred tax liabilities are formed as a credit to account 77 “Deferred tax liabilities” in correspondence with account 68, and a decrease in IT is shown as a debit to account 77.

The current income tax (TNP), taking into account the requirements of PBU 18/02, is determined as follows (clause 21 of PBU 18/02):

TNP = URNP - UDNP + PNO - PNA + SHE - IT

In our example, let’s assume that the organization had no other differences between accounting and tax accounting. Therefore, TNP will be:

Consumer goods = 200,000 + 12,000 + 74,000 - 18,000 = 268,000

Based on the results of the calculations made, the subaccount “Calculation of income tax” of account 68 is reset to zero:

Debit of account 68, subaccount “Calculation of income tax” - Credit of account 68, subaccount “Settlements with the budget” in the amount of 268,000 rubles

At the same time, in the subaccount “Settlements with the budget” of account 68, consumer goods are distributed between federal and regional budgets.

If at the end of the reporting period a loss has been formed in tax accounting, then the amount of “income tax” from the tax loss is reflected in the following:

Debit of account 09, sub-account “Loss” - Credit of account 68, sub-account “Settlements with the budget”

PBU 18/02 and financial statements

As of the reporting date, the debit balance of account 09 in the organization’s balance sheet is reflected in non-current assets on line 1180 “Deferred tax assets”. And the credit balance of account 77 is shown as part of long-term liabilities on line 1420 “Deferred tax liabilities”.

The balance of account 99, on which income tax calculations are recorded during the year, participates in the formation of the balance on line 1370 “ retained earnings (uncovered loss)».

In the report on the financial results of TNP, you need to show line 2410 “Current income tax” and additionally fill in the lines (Order of the Ministry of Finance dated July 2, 2010 No. 66n):

• 2421 “incl. permanent tax liabilities (assets)”;
• 2430 “Change in deferred tax liabilities”;
• 2450 Changes in Deferred Tax Assets.