The temporary difference occurs when. Deductible temporary differences

Permanent and temporary differences are formed due to the difference in the calculation of profit in tax and accounting. Profit in tax accounting and accounting does not always coincide due to different ways of writing off the cost of fixed assets, losses and other reasons.

Accounting for permanent and temporary differences is defined in the Accounting Regulations “Accounting for Income Tax Calculations” PBU 18/02, approved by Order of the Ministry of Finance of Russia No. 114n dated November 19, 2002. PBUs are required to be used by all organizations except credit, insurance and budget organizations. This provision may not apply to small businesses.

How to account for permanent differences.

Permanent differences arise when a company incurs expenses that are taken into account in accounting, but not taken into account when determining income tax, or taken into account within the limits of the standards.
These expenses are:
– expenses for training and retraining of personnel;
– entertainment expenses;
– expenses for compensation for the use of personal cars for business trips;
– advertising expenses;
– the cost of property transferred free of charge, etc.

The calculation of the constant difference is determined by the formula:

Amount of expense, _ Amount of this expense, = Constant difference
recognized in accounting recognized in tax accounting

In accounting, the amount of the resulting permanent difference is reflected in the account where the asset or liability for which it arose is kept.

What do permanent accounting differences mean? This indicates that the income tax calculated for tax accounting is greater than the income tax according to accounting data. This difference is called the permanent tax liability.

For this calculation, it is necessary to multiply the value of the permanent difference by the income tax rate.

Constant tax liabilities are recorded in account 99 “Profits and losses”.

An example of calculating permanent tax liabilities.

Example 1. The company provided employees with gifts for March 8 for a total amount of 20,000 rubles. This amount relates to non-operating expenses and is reflected by the posting:
D-t 91, K-t 41 = 20,000 rub. - the cost of donated gifts is written off as non-operating expenses.

Based on clause 16 of Art. 270 of the Tax Code of the Russian Federation, the cost of property transferred free of charge is not included in expenses that reduce the tax base for income tax. Consequently, a permanent difference is formed in accounting. Let's calculate the amount of permanent tax liability

20,000 rub. x 20% = 4000 rub.

This operation is reflected in the accounting records as follows:
Dt 99, subaccount “Permanent tax liability”, K-68, subaccount “Income Tax” - 4000 rubles.

How are temporary differences treated?

How and when do temporary differences occur? Temporary differences arise if the moment of recognition of expenses or income does not coincide in accounting and tax accounting. In accounting, temporary differences are reflected similarly to permanent differences.

Temporary differences are divided into deductible and taxable.

Deductible temporary differences.

Deductible temporary differences arise when expenses are recognized earlier in accounting and income later than in tax accounting. For example, a company uses the cash method of accounting and releases goods into production, but money for the goods will be received later after its sale. can also be calculated in different ways, and in accounting the amount of depreciation may be greater than in tax accounting.

How to calculate deferred tax assets?

To do this, the deductible temporary difference must be multiplied by the income tax rate. This amount will be considered a deferred tax asset. In accordance with Order of the Ministry of Finance of Russia No. 38n dated 05/07/2003, the deferred tax asset is reflected in account 09 “Deferred tax asset”.

Example 2.

JSC "Kirpich" put the machine into operation in July 2016. The machine is subject to depreciation, which in accounting is calculated based on its useful life, and in tax accounting - on a straight-line basis. The amount of depreciation for July was:
– according to accounting data – 5000 rubles;
– according to tax records – 3000 rubles.

That is, the deductible temporary difference was 2000 rubles (5000 – 3000).

The income tax rate is 20 percent. The deferred tax asset is calculated as follows:
2000 rubles x 20% = 400 rubles.

Accounting entries for deductible temporary differences.

D-t 02 K-t 02 subaccount “Deductible temporary differences” = 2000 rubles - the deductible temporary difference is reflected;

Dt 09 Kt 68 subaccount “Calculations for income tax” = 400 rubles - the deferred tax asset is reflected.

Temporary differences may be reduced or eliminated. Then the reverse entry is made in accounting:

D-t 68 subaccount “Calculations for income tax” K-t 09 - the amount of the deferred tax asset is reduced or completely repaid.

When disposing of an asset for which a deferred tax asset was accrued, the following entry is made:

Dt 99 Dt 09 – the amount of the deferred tax asset is written off.

Example 3.

Let's complicate the previous example. In August 2016 the machine was sold. We make postings

D-t 02 subaccount “Deductible temporary differences” D-t 02 = 2000 rubles - the deductible temporary difference is written off;

D-t 99 K-t 09 = 400 rubles - the amount of the deferred tax asset is written off.

Taxable temporary differences.

Taxable differences arise when expenses are recognized later in accounting and income earlier than in tax accounting. For example, a company uses the cash method of accounting for revenue, has sold products, but has not yet received money.

The amount of income tax that the company will have to pay is a deferred tax liability. To calculate it, you need to multiply the taxable temporary difference by the income tax rate.

Deferred tax liabilities are accounted for under “Deferred tax liabilities” (Order of the Ministry of Finance of Russia dated May 7, 2003 No. 38n).

Example 4.

Stationery LLC calculates income tax using the cash method. In June 2016, the company shipped products worth 100,000 rubles to customers. The buyers partially paid for the amount of 30,000 rubles.

The taxable temporary difference amounted to 70,000 rubles (100,000 – 30,000). We calculate income tax at a rate of 20 percent. Deferred tax liability is calculated as follows:

70,000 rubles x 20% = 14,000 rubles.

Postings for accounting for deferred tax liability.

D-t 90-1 K-t 90 subaccount “Taxable temporary differences” = 70,000 rubles - taxable temporary differences are reflected;

D-t 68 subaccount “Calculations for income tax” K-t 77 = 14,000 rubles - deferred tax liability is reflected.

When taxable temporary differences are reduced or completely settled, deferred tax liabilities are settled by posting

Dt 77 Kt 68 subaccount “Calculations for income tax” - the amount of the deferred tax liability is reduced or completely repaid.

Example 5.

Let's continue the data from the previous example. In July 2016, the buyers of Stationery LLC paid the organization in full.

D-t 90 subaccount “Taxable temporary differences” K-t 90-1 = 70,000 rubles - the taxable temporary difference is repaid;

Dt 77 Kt 68 subaccount “Calculations for income tax” = 14,000 rubles - the amount of the deferred tax liability has been repaid.

When disposing of an object for which a deferred tax liability is reflected, we make the following entry:
Dt 77 Dt 99 – the amount of the deferred tax liability is written off.

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We have already addressed the topic of accounting in accordance with the norms of PBU 18/02 more than once. But the accounting technology in the Enterprise Accounting configuration on the new generation platform 1C:Enterprise 8.0 differs from that implemented in the previous version of the programs. In this article, methodologists from the company 1C, using a specific example, introduce readers to how tax accounting for income tax calculations is implemented in the Enterprise Accounting configuration. When preparing the material, fragments of the book by S.A. were used. Kharitonov "Technology of accounting in the program "1C: Accounting 8.0".

Comparison of accounting and tax data is the key idea

In order to reflect permanent tax liabilities, deferred tax assets and liabilities in accounting and reporting, and to calculate income tax in accordance with the norms of PBU 18/02, it is necessary, in particular, to determine the amount of permanent and temporary differences. The reason for the formation of differences does not always arise directly when recognizing income and expenses, that is, simultaneously with the recognition of the differences themselves. For example, if interest on a loan in accounting is included in the cost of a fixed asset, but for profit tax purposes they are not taken into account, then at this moment neither permanent nor temporary differences arise, since neither in accounting nor for tax purposes expenses are not recognized. In the future, when calculating depreciation of such a fixed asset and including it in expenses for accounting purposes, permanent differences will arise. But in order to determine them, it is necessary to somehow keep records of deviations in the assessment of the value of this fixed asset item in accounting and for tax purposes. These deviations can essentially be called "potential" permanent (or temporary) differences, or differences in the valuation of assets and liabilities.

In the "1C: Accounting 8.0" program, accounting for the assessment of assets and liabilities for income tax purposes is carried out in a special tax accounting subsystem. Consequently, to calculate permanent and temporary differences and understand the reasons for their occurrence, it is necessary to compare accounting and tax accounting data.

In this regard, we will consider in more detail the implementation of tax accounting in the 1C: Accounting 8.0 program and the use of its data to determine permanent and temporary differences.

Chart of accounts for tax accounting

To maintain tax accounting for income tax, the “Enterprise Accounting” configuration includes an additional chart of accounts (“Chart of accounts for tax accounting (for income tax)”, see Fig. 1), which is built on the same principle and using the same tools, like the chart of accounts, but taking into account those features that are determined by the tasks of tax accounting.

Rice. 1. Fragment of the chart of accounts for tax accounting (for income tax).

For comparability of accounting and tax accounting data, the tax accounting account code, as a rule, repeats the corresponding code of the accounting chart of accounts. On accounts (sub-accounts) with the same codes and names, the configuration takes into account:

Fixed assets (01, subaccounts 01.01, 01.09);
Depreciation of fixed assets (02, subaccounts 02.01, 02.02);
Profitable investments in material assets (03, subaccounts 03.01-03.04, 03.09);
Intangible assets and R&D expenses (04, subaccounts 04.01, 04.02);
Amortization of intangible assets (05);
Equipment for installation (07);
Investments in non-current assets (08, sub-accounts 08.01-08.05, 08.08);
Materials (10, subaccounts 10.01-10.06, 10.08-10.09);
Semi-finished products of own production (21);
Goods (41, subaccounts 41.01-41.04);
Finished products (43);
Selling expenses (44, subaccounts 44.01, 44.02);
Goods shipped (45, subaccounts 45.01-45.03);
Financial investments (58, subaccounts 58.01-58.05, second level subaccounts 58.01.1-58.01.2);
Settlements with personnel for wages (70);
On-farm expenses (79, subaccount 79.02);
Sales (90, subaccounts 90.02, 90.05-90.09);
Shortages and losses from property damage (94);
Reserves for future expenses (96);
Deferred expenses (97, subaccounts 97.01, 97.21);
Deferred income (98, subaccount 98.01);
Profits and losses (99, subaccount 99.01).

The rules for accounting and taxation of certain types of income and expenses, assets and liabilities vary. To ensure transparency of tax accounting data when analyzed by standard configuration reports between individual accounts of the accounting and tax charts of accounts, comparisons are made according to special rules. They can be seen if you select the “Compliance of accounting and tax accounts” item in the “Transactions” menu (see Fig. 2).

Rice. 2. Compliance of accounting and tax accounts.

For example, the costs of the main production, which in accounting are summarized in account 20.01 “Main production”, in tax accounting are reflected in subaccounts 20.01.1 “Direct expenses of the main production” or 20.01.2 “Indirect expenses of the main production”, depending on the type of costs ( a sign of a cost item for tax accounting purposes - an object of analytical accounting on account 20.01 of the chart of accounts) or a corresponding account in the accounting entry.

Please note that the chart of accounts for tax accounting (for income tax) does not include all accounts that are available in the chart of accounts. In tax accounting, the configuration does not record data that is reflected in accounting accounts 46, 50, 51, 52, 55, 57, 59, 60, 62, 63, 66, 67, 68, 71, 73, 75, 76, 77, 79.01, 79.03, 80, 81, 82, 83, 84, 90.03, 90.04, 99.02, as well as on off-balance sheet accounts. It is considered that for the purposes of tax accounting of the relevant business transactions, accounting data is sufficient or this data is not required for tax accounting purposes. For example, revenue from the sale of goods, works, and services for tax purposes are taken into account without VAT and excise taxes. Therefore, tax accounting does not reflect the amounts of taxes taken into account in accounts 90.03 and 90.04. It should be taken into account that income from the loan of account 90.01 is also taken into account in the net assessment.

Thus, if one of these accounts is indicated in the accounting entry for debit or credit, then for tax accounting purposes the corresponding part of the tax “entry” is not filled in, that is, not a double, but a single entry is entered.

In this regard, we note two features of setting up the chart of accounts for tax accounting (for income tax).

The first is that all accounts (subaccounts) of this chart of accounts are defined as off-balance sheet at the configuration stage.

At the same time, the possibility of changing the account type in the accounting mode is excluded: in the list form there is no “Act.” column, in the element form there is no “Off-balance sheet” attribute.

The second feature is that in the tax chart of accounts there are no accounts with the “Currency” attribute, that is, tax accounting in the “Enterprise Accounting” configuration is carried out in the currency of regulated accounting - rubles.

A number of tax accounting accounts have no analogues in the accounting chart of accounts. These include:

account 97.03 “Negative result from the sale of depreciable property”;
account 97.11 “Losses of previous years”;
account 97.12 "Losses of previous years of service industries and farms."

To form separate indicators of tax accounting registers for recording the receipt and disposal of property, work, services, rights, the tax chart of accounts includes an auxiliary account PV “Receipt and disposal of property, work, services, rights”. Analytical accounting is maintained according to the conditions of receipt and disposal (transfer), counterparties (directory) and contracts (subordinate directory). For each analytical section the attribute “Revolutions only” is set.

Reflection of business transactions in tax accounting and determination of differences

When reflecting business transactions using configuration documents, entries (postings) are generated in accounting and tax accounting. At the same time, a comparison is made of accounting and tax accounting data and identification of differences in the valuation of assets and liabilities, which in the future may lead to the emergence of permanent tax liabilities and deferred tax assets and liabilities.

The rules for comparing accounting and tax accounting data are set in the register “Matching accounting and tax accounting accounts”, which is automatically filled in when opening a new information base with the rules set by default (these are the rules for matching the standard chart of accounts for accounting and the standard chart of accounts for tax accounting for tax profit). The data in this register can be customized taking into account the specific activities of a particular organization.

Schematically, the procedure for comparing accounting and tax accounting data, determining permanent and temporary differences and reflecting income tax calculations in accounting can be represented as follows:

To reflect permanent and temporary differences in the valuation of assets and liabilities ("potential" differences), entries in tax accounting accounts are intended, separated from the actual tax accounting entries by a special attribute (accounting type) "PR" or "VR".

Readers may wonder why such entries are made in the tax accounting system, although in fact they are not related to tax accounting in accordance with Chapter 25 of the Tax Code of the Russian Federation, but only serve to comply with the norms of PBU 18/02.

Firstly, in order not to complicate the accounting of those organizations that do not apply PBU 18/02.

Secondly, PBU 18/02 will be met if the accounting data is equal to the sum of tax accounting data, permanent and temporary differences - this follows from the fact that PBU 18/02 allows you to reflect the difference in tax on accounting profits in accounting and financial reporting (loss) recognized in accounting, from the tax on taxable profit generated in accounting and reflected in the income tax return. That is, the following formula will be valid:

BU = NU + PR + VR,

where BU is the estimate of the value of an asset or liability
(as well as, essentially, income or expense) in accounting;
NU - assessment of the value of an asset or liability in tax accounting;
PR - the sum of permanent differences in the value of an asset or liability;
VR is the sum of temporary differences in the value of an asset or liability.

This formula is a consequence of the formula given in paragraph 21 of PBU 18/02 (for more details, see the article by I.A. Berko “Accounting for income tax calculations (PBU 18/02) in 1C: Accounting 7.7, mentioned above in the note).

You can see data on permanent and temporary differences in the valuation of assets and liabilities using the same standard reports as tax accounting data (see examples below), if you set the value “PR” or “VR” in the “Accounting type” attribute.

When closing the period, turnover for permanent and temporary differences is analyzed, permanent tax liabilities (assets), deferred tax assets and liabilities are recognized, and income tax is calculated in accordance with PBU 18/02.

Example

Suppose that in January 2005, a product was purchased from a foreign supplier - a television in the amount of 2 pieces for the amount of 20,000 rubles. An import duty of 200 rubles was paid for the goods.

To reflect the purchase of goods, we use the document “Receipt of goods and services”, in which we will set the accounting account (hereinafter - BU) - 41.01, tax accounting (hereinafter - NU) - also 41.01.

After posting the “Receipt of goods and services” document, the following transactions will be generated:

In accounting:

Debit 41.01 Credit 60.01 - 20,000 rubles, goods are capitalized.

In tax accounting:

Debit 41.01 Credit PV - 20,000 rub.

To reflect the paid import duty in accounting, we use the document “Receipt of additional services”, in which we will establish an accounting account according to BU 41.01, according to NU - 44.01 and indicate the cost item according to NU “Customs duties” with the cost type “Material expenses”. In NU, account 44.01 was selected, since in accordance with Article 320 of the Tax Code of the Russian Federation, the cost of paying customs duties is not included in the cost of the goods and should be reflected as part of the indirect costs of the current period.

After completing the specified document, we will receive the following transactions:

Debit 41.01 Credit 60.01 - 200 rubles, the paid import duty is taken into account in accounting; Debit 44.01 Credit PV “Receipt and disposal of property, work, services, rights” - 200 rubles, the paid import duty is taken into account in tax accounting; Debit 44.01 (red reversal) - 200 rubles. by type of BP accounting; Debit 41.01 - 200 rub. by type of BP accounting;

Thus, in accounting, the goods will be valued at 20,200 rubles, in tax accounting - at 20,000 rubles, in addition, 200 rubles will be recognized. temporary differences in the valuation of assets (products).

Report on balances and turnover:

Check	Opening balance			Admission			Write-off			Final balance
Check	BOO	WELL	VR	BOO	WELL	VR	BOO	WELL	VR	BOO	WELL	VR
41				20200	20000	200				20200	20000	200
44					200	-200					200	-200

We close the reporting period, create the document “Closing the month” and include the articles in the section “Routine operations for tax accounting”.

Example (continued)

Let one TV be sold in the same reporting period.
The amount of revenue excluding VAT amounted to 20,100 rubles.

To reflect sales, we will use the document “Sales of goods and services”, which will generate transactions:

For accounting:

Debit 90.02.1 Credit 41.01 - 10,100 rub. Debit 90.03 Credit 68.02 - 3,618 rub. Debit 62.01 Credit 90.01.1 - 23,718 rub.

In tax accounting:

Debit 90.02 Credit 41.01 - 10,000 rub. Debit 90.02 Credit 41.01 - 100 rub. by type of BP accounting; Debit PV Credit 90.01.2 - 20,100 rub.

Thus, the amount of write-off of our goods according to accounting will be 10,100 rubles, according to tax - 10,000 rubles, 100 rubles will be attributed to temporary differences.

Report on balances and turnover:

When closing a period using the document “Closing the month” in the article “Closing account 90”, a profit in the amount of 10,000 rubles is recognized. in accounting:

Debit 90.09 Credit 99.01.1 - 10,000 rub.

According to tax accounting, the profit will be 9,900 rubles. Revenue 20,100 rub. minus the amount of asset write-off 10,000 rubles. minus the cost of paying customs duties 200 rubles. (article "Closing tax account 90").

Debit 90.09 Credit 99.01 - 9,900 rub.

The difference between the amount of profit according to accounting and tax accounting is 100 rubles. arose due to the fact that all expenses for paying customs duties, including those related to goods not yet sold, were recognized in the current period. On the other hand, the valuation of the balance of goods in tax accounting is exactly the same amount (100 rubles) less than the valuation of the same product in accounting - this is precisely a consequence of the difference in expenses, if one can figuratively express it - its “mirror reflection” , which will then play a role when writing off the balance of the goods: it will lead to the recognition of a new difference in the amount of expenses. The difference is clearly temporary, since upon further sale of the remaining goods, expenses of 100 rubles will be recognized in accounting. more than in the tax office. Therefore, we are talking about a deferred tax liability associated with the product. This is reflected in accounting as follows:

Debit 90.09 Credit 99.01 (red reversal) - 100 rubles. by type of BP accounting.

In accounting:

Debit 68.04.2 Credit 77 - 24 rub. by asset type "Goods".

The amount of income tax calculated according to accounting data (conditional income tax expense) will be 2,400 rubles. (10,000 * 24%). Taking into account recognized deferred tax liabilities (24 rubles), the amount of current income tax will be 2,376 rubles, which is exactly 24% of the amount of 9,900 rubles. (the latter amount will be recorded in the tax return).

We talked about the features of accounting and tax accounting and the differences that arise between them in. We will remind you about temporary differences in accounting and tax accounting in this material.

What are temporary differences?

Temporary differences are 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 (clause 8 of PBU 18/02). Because of this, deferred income tax is formed in accounting (clause 9 of PBU 18/02).

Why are there differences?

Differences arise because for individual income and expenses the rules and procedure for their recognition in accounting and tax accounting do not coincide.

Differences may arise, for example, as a result of using different methods of calculating depreciation in accounting and tax accounting.

What are the temporary differences?

Depending on the impact of differences on taxable profit (loss), temporary differences are of two types:

deductible temporary differences (TDD);
taxable temporary differences (TDT).

Deferred income tax from foreign investment leads to a decrease in the amount of income tax payable to the budget in the following reporting period or in subsequent reporting periods, and deferred tax from internal investment leads to an increase.

For example, with the same initial cost of an item of fixed assets, due to the use of different methods of calculating depreciation, the amount of depreciation in accounting for the 1st year amounted to 29,000 rubles, and in tax accounting 25,000 rubles. If there are no other differences between the accounting systems, the accounting profit for this year will be less than taxable by 4,000 rubles. Or, if a loss is incurred, the accounting loss will be greater than the tax loss. Consequently, an income tax arises in the amount of 4,000. If accounting depreciation were less than tax depreciation, an income tax would arise in the same amount.

In addition to various methods of calculating depreciation, VVR can arise, for example, as a result (clause 11 of PBU 18/02):

application of different methods of recognition of commercial and administrative expenses in the cost of the reporting period;
a loss carried forward for which the tax base for profit tax was not reduced in the reporting period, but which will be accepted for profit tax purposes in subsequent reporting periods;
when selling an object of fixed assets, applying different rules for recognizing for the purposes of accounting and tax accounting the residual value of such an object and the expenses associated with its sale.

And NVR can be formed, in particular, as a result (clause 12 of PBU 18/02):

recognition of proceeds from sales in the form of income from ordinary activities of the reporting period for accounting purposes on the accrual basis, and for profit tax purposes - on the cash basis;
application of various rules for reflecting interest paid by an organization on loans or borrowings received by it.

Due to different rules for recognizing income and expenses in accounting and tax accounting, accounting profit may differ from tax profit.

In this case, the deemed tax on accounting profits will differ from the current tax on profits reflected in the income tax return.

The difference between accounting and tax profit consists of temporary and permanent differences.

At the same time, temporary differences arise in cases where expenses (income) are recognized both in accounting and tax accounting in the same amount, but in different periods of time.

Types of temporary differences

Depending on the nature of the impact on taxable profit (loss), temporary differences are divided into:

deductible temporary differences;

taxable temporary differences.

Thus, deductible temporary differences will presumably reduce the amount of income tax payable to the budget in the next reporting period or in subsequent reporting periods.

And taxable temporary differences will presumably increase the amount of income tax payable to the budget in the next reporting period or in subsequent reporting periods.

SHE and IT and temporary differences

If expenses are first recognized in accounting, and in subsequent periods - in tax accounting (or income is first recognized in tax accounting, and then in accounting), then a deductible temporary difference and a corresponding (IT) arise in accounting.

If expenses are first recognized in tax accounting, and in subsequent periods - in accounting (or income is first recognized in accounting and then in tax accounting), then a taxable temporary difference and a corresponding (IT) arise in accounting.

Reflection of deferred tax assets in accounting

IT occurs, in particular, when:

selling the OS at a loss;

carry forward tax losses;

creating a reserve for vacation pay, if it is formed only in accounting.

Also, IT may arise if income from a transaction is recognized in tax accounting earlier than in accounting.

Due to the fact that expenses in accounting (income in tax accounting) are recognized earlier, in the period of the transaction the accounting profit is less than the tax profit.

IT for a specific operation is calculated using the formula:

SHE = The amount of accounting expenses that will be taken into account in tax accounting in the following periods X Profit tax rate (20%); or

SHE = The amount of tax revenue that will be taken into account in accounting in the following periods X Profit tax rate (20%);

In subsequent reporting (tax) periods, the situation will be the opposite.

When expenses are recognized in tax accounting (income in accounting), tax profit will be less than accounting profit.

And as expenses are recognized in tax accounting (income in accounting), they are repaid.

The amount by which it is repaid is calculated using the formula:

The amount by which IT is repaid = The amount of expenses previously recognized in accounting and written off in tax accounting in the current period X Income tax rate (20%); or

The amount by which IT is repaid = The amount of income previously recognized in tax accounting and taken into account in accounting in the current period X Income tax rate (20%);

Postings for the recognition and repayment of IT will be as follows:

Wiring	Operation
	SHE is reflected
	ONA extinguished

Postings for the recognition and repayment of IT will be as follows:

Wiring	Operation
	IT is reflected
	IT is extinguished

In the balance sheet, IT (account credit balance) is reflected in line 1420 “Deferred tax liabilities”.

The financial results report must reflect the difference in turnover between accounts and for the reporting year.

Line 2430

Thus, in line 2430 “Change in deferred tax liabilities” of the Statement of Financial Results, it is necessary to show the turnover on the credit account minus the debit turnover.

If the credit turnover on the account exceeds the debit turnover, then the indicator in line 2430 “Change in deferred tax liabilities” will be positive.

However, it is included in the report in parentheses.

In line 2450 “Change in deferred tax assets” of the Income Statement, you must show the debit turnover of the account minus the credit turnover of the account.

If the credit turnover on the account exceeds the debit turnover, then the indicator in line 2450 “Change in deferred tax assets” will be negative.

In such a situation, it must be included in the report in parentheses.

When calculating net profit, it will be taken into account with a minus sign.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Temporary differences: details for an accountant

Changes in PBU 18/02: permanent and temporary differences and assets will be taken into account in a new way
18/02: permanent differences (PR); temporary differences (TD); permanent tax liabilities (assets..., it is now called “Permanent and temporary differences”, although the definitions of these terms and... as of the reporting date. The source of deviations is temporary differences. As before, in p... income tax; permanent and temporary differences that arose in the reporting period and... income tax; permanent and temporary differences that arose in previous reporting periods...
Temporary tax differences: causes and accounting features
Taxable temporary differences; deductible temporary differences. A taxable temporary difference arises when: due to the temporary difference, the taxable profit... = Taxable temporary difference * Income tax rate (20%). A deductible temporary difference occurs when... the temporary difference is multiplied by the tax rate. Deductible temporary differences arise when: due to temporary differences... As you can see, the list of temporary differences has been significantly expanded. Under temporary differences, in light of changes,...
Temporary tax differences when creating provisions for doubtful debts
Temporary differences may arise for doubtful debts. Justification for the position: Creation of a reserve... . The main difference between permanent and temporary differences is the possibility of recognition or non-recognition... inclusion of debt in non-operating expenses; the temporary difference is repaid, and IT is written off:... the reserve as a temporary difference is confirmed by the "Interpretations of P82. Temporary differences in income tax" , which defines temporary differences as differences between the carrying amount...
The Ministry of Finance recalled what has changed in PBU 18/02 on income tax calculations
Changes applied for the first time. The changes concern temporary differences - their definition, when they occur... the changes are applied for the first time. The changes concern temporary differences - their definition, cases of occurrence... the occurrence of deductible and taxable temporary differences are combined in one paragraph 11... in connection with the changes made, temporary differences can arise as a result... you can see that the list of temporary differences has been significantly expanded. Under temporary differences, in light of changes...

Permanent differences are understood as 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 expenses associated with the gratuitous transfer of property (goods, work, services), in the amount of the cost of the property (goods, work, services) and expenses associated with this transfer;

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.

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. A permanent tax liability (asset) is recognized by the organization in the reporting period in which the permanent difference arises.

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.

29. Temporary differences in tax accounting

Temporary differences are understood as 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.

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

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.

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

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 are formed as a result of: the use of different accounting methods in accounting and tax accounting.

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 next reporting period or in subsequent reporting periods.

Taxable temporary differences result from the application of different accounting methods for accounting and income tax purposes.