The maintenance of economic activity of the enterprise is inextricably linked with the financial relationship between it and other counterparties. If the organization has debts - to buyers or suppliers, founders or employees, budget funds or subsidiaries, are about payable debt. Is it possible to write off the debts of this kind and how to do it?
Write-off debt to creditors - deadlines
In which case, how long can payables of the enterprise can be written off?
- Upon completion of the statue of limitations. This period is most often 3 years (unless otherwise spelled out in the cooperation agreement). In some cases, which are provided for by the legislative, this time interval can be reduced or increased. The date of writing off debts in front of creditors is the date of the status of limitations.
- If the lender organization ceased to exist. The operation of the write-off can be made from the date of entering the incorporation of relevant information.
- Removal from the list EGRULT company-lender as a legal entity that does not perform activities.
- The day of translation of debt in the discharge of income is the date of the corresponding removal.
- Debt debt by mutual agreement of the parties - so-called. "Forgiveness" for obligations. The date specified in the agreement on forgiveness is the day of debt debt to the lender.
- When the organization is nominated by the Refund Request (submission of a lawsuit), the limitation course is interrupted.
Removal of debt to creditors - documentary support
If all the limitation period is completed and debt on loans can be written off, it is important to document properly document this economic operation.
- Conducting inventory not only property, but also financial obligations. It is most often 1 time per year (but not less often). The inspection results inventory commission forms in the form of a settlement act with creditors in the form of the same name. The order of this document is free.
- The organization may use both an approved form (NO Inv-17) and to develop its own, but also with the presence of the necessary according to the law N 402-FZ (paragraph 2 of article 9) of details.
- This document contains information not only about overdue debts, but also for the remaining payables, indicating the details of the parties and the amount of debt on accounting accounts. During the preparation of the document, the acts signed by both parties are reconcilized (justifying the debt size).
- After fixing all amounts of debt, the planned debt write-off is found. For this, an accounting certificate of information on the causes and the date of the "creditors" appearance is prepared, as well as the conditions that allow it to write off.
- On the basis of previously prepared documentation (inventory act and accounting certificate), the decision (order) of the head of the organization on debt debt to creditors is prepared.
Removal of debt to creditors - reflection of accounting and tax accounting
Remote debt is mandatory reflected and in accounting of enterprises - both in tax accounting and accounting accounts. The result of a similar operation is an increase in the income of the organization.
Conducting an accounting operation
The income received as a result of debt debts on the "credit book" is reflected in the subaccount of the account 91 - "Other revenues". The wiring is formed from Dt 60 to CT 91-1. The debit can be not only sch.60, but also 62, 66, 67, 70, 71 and 76 - depending on the type of accounts payable. The operation is carried out in the period in which the limitation period has expired. The amount includes the size of the VAT (if it comes, for example, the advance payment received earlier).
Reflection of write-off in tax accounting
When reflecting the data in accounting for tax purposes, the size of the removal of payables falls to the section "Nexic income" - the debt write-off date should fall during the reporting period. If VAT was allocated during the debt formation (adopted to deduct), then when reflecting the income from debt debt on the "credit book" takes into account the full amount of the debt (including VAT), the VAT costs do not fall.
The incoming income in tax accounting from the write-off of unpaid fines and penalties to budget and extrabudgetary funds is not mandatory. For enterprises running on a simplified system, previously obtained advances (without the subsequent supply of goods or services), debts before liquidated organizations, as well as amounts to creditors, if they have forgiven them.
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