An example of an order on the accounting policy of an institution. Order on accounting policies. Accounting policies for tax purposes

To get started, select the appropriate item in the top menu or from the following list:

New in the order on the accounting policy of the enterprise for 2019

Accounting policy for tax accounting purposes

If a company is going to use a new “investment” deduction for income tax, then it is also better to stipulate this in the order to change the CP. Let us remind you that with the help of this deduction, starting from 2019, you can reduce the costs of purchasing and upgrading the OS.

Accounting policies for bookkeeping

Accounting Regulations (PBU) are recognized as “federal accounting standards.” Therefore, in the accounting policies it is necessary to update references to PBU.
The accounting policy must specify accounting methods for operations carried out by the organization (from the federal standard, from the international standard, from accounting recommendations or your own method).
If an organization forms its accounting policy according to IFRS standards, then in the order for 2019 it is necessary to specify which method the company abandoned and which rule in the international standard it contradicts.

Many PBUs promise to update them in accordance with IFRS by 2019. Therefore, already in 2019 it is better to begin preparations for the transition to new standards and the approval of accounting methods similar to IFRS.
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors

Instructions for drawing up accounting policies in BukhSoft programs

You have created, printed and placed in a folder the document “Accounting Policy” of the company. Don't forget to configure the program in accordance with the rules written in it.

New in the order on the accounting policy of the enterprise for 2017

In 2016, changes were made to the Tax Code of the Russian Federation and accounting regulations, which will affect the work of organizations in 2017 and, if necessary, can be reflected in the accounting policies.

TAX ACCOUNTING

For tax accounting purposes, the procedure for writing off losses and creating reserves changed in 2017:

From January 1, 2017, organizations have the right to reduce the tax base by the amount of losses by no more than 50%, and the write-off period is no longer limited to 10 years.
In 2017, organizations will have the right to choose the procedure for forming a reserve for doubtful debts. You can choose one of the options:

10% of the proceeds of the previous tax period.
10% of the amount of revenue of the current tax period.

ACCOUNTING

The accounting policies for accounting purposes in 2017 can be changed, first of all, by small and micro enterprises that have the right to use simplified accounting methods. Corresponding amendments to the accounting legislation were made by Order of the Ministry of Finance of the Russian Federation dated May 16, 2016 N 64n. Not all changes are equally useful for optimizing accounting; some will simply increase the discrepancies between accounting and tax accounting.

The amendments affected:

Estimates of inventory costs and related expenses (PBU 5/01 “Accounting for material and production costs”):
- Micro-enterprises that have the right to use simplified accounting methods can establish in their accounting policies the procedure for writing off the cost of raw materials, materials, goods, and other costs of production and preparation for sale of products and goods as expenses for ordinary activities in the full amount as they are acquired (implementation).
  Please note that similar changes have not been made to the Tax Code of the Russian Federation; goods for tax accounting purposes continue to be written off as expenses upon sale, therefore, the practical application of this method of accounting will lead to discrepancies between tax and accounting accounting.
- Organizations that can use simplified accounting methods have the right to include costs directly related to the acquisition of inventories in full as expenses in the period in which they were incurred;
- Organizations that have the right to use simplified accounting methods may recognize expenses for the acquisition of inventories intended for management needs as part of expenses for ordinary activities in the full amount as they are acquired (implemented);
- Inventories that are obsolete, have completely or partially lost their original quality, or the current market value of which has decreased, are reflected in the balance sheet at the end of the reporting year, minus a reserve for a decrease in the value of material assets. Organizations that have the right to use simplified accounting methods may not create such reserves.

Accounting for fixed assets (PBU 6/01):
- In 2017, you can select the depreciation period for fixed assets (month, quarter, year);
  It is not profitable to choose the “once a year” period if the organization is a property tax payer; during the year the tax base will be overstated.
- If production or business inventory has been accepted for accounting as a fixed asset, organizations using simplified accounting methods have the right to write it off at a time at the time such objects are put into operation;
- Organizations have the right to include costs associated with the acquisition, construction and production of fixed assets as expenses for ordinary activities in full in the period in which they were incurred, rather than being attributed to the initial cost of the object. When choosing this accounting method, only the seller's price and installation costs are included in the initial cost.

Accounting for intangible assets (PBU 14/2007)
Organizations that have the right to apply simplified accounting methods may recognize expenses for the acquisition (creation) of objects that are subject to accounting as intangible assets as part of expenses for ordinary activities in the full amount as they are incurred.

Pay attention! There are no changes in tax accounting regarding the write-off of intangible assets, and they will continue to be written off through depreciation.

The changes that have occurred in tax and accounting legislation are included in the Bukhsoft accounting policy for 2017, and links to regulatory laws and orders have been updated. The Accounting Policy form allows you to create an up-to-date and complete document that reveals the features of your organization’s accounting policy!

In an information message dated 08/02/2017 N IS-accounting-9, the Ministry of Finance of Russia said that from August 6, 2017, its order dated 04/28/2017 N 69n changed the rules for forming accounting policies:

when the accounting standards approved by the parent company are mandatory for application by its subsidiary, the latter forms its accounting policy based on the accounting standards of the parent company;
when following the general procedure leads to an unreliable representation of the financial position of such an organization, you can deviate from the general procedure for developing the organization’s accounting policies;
The accounting policy of the organization can be formed according to IFRS and Russian rules;
content of the requirement of rationality;
an obligation to disclose the early application of federal accounting standards was introduced and the obligation to disclose certain facts in reporting was abolished (including the fact of non-application of an approved and published, but not yet entered into force, regulatory legal act on accounting).

New in the order on the accounting policy of the enterprise for 2016

In 2015, changes were made to the Tax Code of the Russian Federation, which will affect the work of organizations in 2016 and should be reflected in the accounting policies:

For tax accounting, property with an original cost of over 100,000 rubles is recognized as depreciable (Clause 1 of Article 256 of the Tax Code of the Russian Federation as amended on June 8, 2015 No. 150-FZ). Taking into account the same criterion, the cost of a fixed asset is determined to classify it as depreciable property (clause 1 of Article 257 of the Tax Code of the Russian Federation as amended on June 8, 2015 No. 150-FZ). These requirements apply to fixed assets put into operation starting from January 1, 2016. For property put into operation before this date, the previous cost criteria are retained (more than 40 thousand rubles).
For income tax purposes, the limit on the average quarterly amount of sales income determined for the previous four quarters has been increased from 10 to 15 million rubles. If this limit is exceeded, the organization is obliged to switch to paying monthly advance payments, which must be transferred no later than 28 calendar days from the end of the reporting period (clause 3 of Article 286 of the Tax Code of the Russian Federation as amended on June 8, 2015 No. 150-FZ).
If in 2016 revenue exceeds 79.74 million rubles, then the taxpayer will not be able to apply the simplified tax system (Order of the Ministry of Economic Development of Russia dated October 20, 2015 N 772).

These changes in tax and accounting legislation are included in the Bukhsoft accounting policy for 2016, links to regulatory laws and orders have been updated. The Accounting Policy form allows you to create an up-to-date and complete document that reveals the features of your organization’s accounting policy!

New in the order on the accounting policy of the enterprise for 2015

The beginning of 2015, as well as every reporting year, is associated with the responsibility of the accountant to formulate an order on the accounting policy of the enterprise. In 2014, amendments were made to the Tax Code of the Russian Federation, which will affect the work of organizations in 2015 and should be reflected in the accounting policies:

Starting from January 1, 2015, the concept of amount difference will disappear from the Tax Code (calculated in cases where the invoice was issued in foreign currency and payment was made in rubles); now this will be a special case of calculating exchange rate differences. The definition, terms and procedure for calculating exchange rate differences in accounting and tax accounting have been the same since 2015 (clause 11 of article 250, clause 8 of article 271, clause 10 of article 272 of the Tax Code of the Russian Federation);
From January 1, 2015, the LIFO method (a method of valuing goods based on the cost of recent acquisitions) ceases to apply in tax accounting. Now, in both accounting and tax accounting, three methods will operate - according to the average cost, according to the cost of a unit of inventory, according to the FIFO method (clause 8 of Article 254 of the Tax Code of the Russian Federation);
It will be possible to choose the order of writing off non-depreciable property - at a time or over several periods (linear method or in proportion to the volume of output). This is especially true when accounting for workwear and special tools, which are now written off in accounting and tax accounting according to different rules. Changes have been made to clause 1 of Art. 254 Tax Code of the Russian Federation;
There has been a convergence of tax and accounting accounting in terms of losses from the assignment of claims. Previously, the first half of the loss was taken into account in non-operating expenses on the date of assignment of the right of claim, the second half - after 45 calendar days from the date of assignment (clause 2 of Article 279 of the Tax Code of the Russian Federation). From January 1, 2015, the entire loss can be taken into account at the time of assignment of the right of claim (new edition of clause 2 of Article 249 of the Tax Code of the Russian Federation);
From January 1, expenses will be able to take into account the cost of property received free of charge (the cost is defined as the amount of income of the organization based on market prices for property received free of charge, the assessment must be documented). Changes have been made to clause 2 of Art. 254 Tax Code of the Russian Federation

There have been changes in the law on insurance premiums (Federal Law dated July 24, 2009 N 212-FZ (as amended on June 4, 2014)). When organizing tax accounting in terms of accrual and payment of contributions to funds in 2015, they need to be adjusted taking into account changes in tariffs (some preferential tariffs have expired) and the maximum amounts of the tax base for calculating insurance premiums.

These and many other changes to tax and accounting legislation are included in the Bukhsoft accounting policy for 2015, the form of which allows you to create an up-to-date and complete document that reveals the features of your organization's accounting policy!

Sample order on accounting policy

To carry out accounting and tax accounting, the accounting service of an economic entity develops a document that defines the specific requirements and provisions of accounting and tax accounting applied at this enterprise. To consolidate the rules of accounting and tax accounting, an economic entity issues an order on accounting policies.

Is there a standard order form?

There is no standard form for the order, as a result of which this document is drawn up in any form. Provisions characterizing the accounting policy of a business entity can be formalized in different ways:

provisions are formalized directly in the text of the order;

provisions are drawn up in the form of annexes to the order.

The order must contain mandatory details, including the date of preparation, name, text, signatures and others.

Structure and content of the order for approval of accounting policies

The structure of the order approving policies in the field of accounting and tax accounting is standard. The order contains the title, signature of the head of the business entity, administrative and explanatory parts.

indicate the name and position of the employee who is responsible for monitoring the implementation of the provisions described in the document;

indication of the date from which this document is entered, etc.

Conditions for generating a sample order for approval of accounting policies

Let's consider the formation of an order to approve the accounting policy using a specific example.

ZenitPlus LLC is registered as a legal entity and has a state registration certificate, the issue date of which is 05/01/2017. Although ZenitPlus LLC is a small business, it plans to use a tax system such as the general one (OSNO).

The financial and economic activities of ZenitPlus LLC began from this date. Before the formation of the accounting policy of ZenitPlus LLC began, the management of the business entity determined the following positions:

do not use simplified taxation systems possible for small businesses and keep accounting records in full;

Formation of accounting policies should be carried out in two directions: for tax and accounting purposes;

the need to formulate a schedule for developing accounting policy provisions, indicating the deadlines and those responsible. Various responsible executors are appointed for the formation of individual sections of the accounting policy;

control over the formation of accounting policy provisions is assigned to the chief accountant;

mandatory approval of the draft document with all interested users, if necessary, making adjustments before May 13, 2017;

the draft document, which has been approved, is approved at a meeting of the commission (no later than May 16, 2017) and signed by the head of the business entity.

The order contains the following information:

on the start date of application of the developed accounting policy (for accounting and tax accounting purposes);

on the need to familiarize all interested parties of the business entity with the order;

instructions to the heads of all structural divisions of business entities about the need to ensure compliance with the provisions of the accounting policy in terms of correctness and timeliness;

an indication of the structural unit that will be entrusted with monitoring compliance and execution of the accounting policies of the business entity;

information about the official who will be responsible for the execution of the order.

Download a sample order on accounting policies

How to draw up an order to approve and change accounting policies

Every organization must have an accounting policy (AP). And not one, but two: for accounting purposes and for tax accounting purposes. But before you start working in accordance with this document, it must be approved by order of the manager. We will tell you how to draw up such an order in the article.

Why is accounting policy necessary?

It's no secret that accounting regulations provide for their own rules for reflecting income and expenses, and the Tax Code of the Russian Federation has its own. The methods chosen by the organization influence:

on the cost of products, works and services;

on its financial performance;

on the amount of taxes.

All this should be provided for in the UE for accounting and tax purposes.

The requirement to draw up such a document is regulated by:

for accounting purposes: clause 2 of PBU 1/2008 and part 1 of Art. 8 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”;
for tax purposes: Article 11 of the Tax Code of the Russian Federation.

How to approve, change or supplement a document

Each organization at the time of its creation must formulate a management program and apply it consistently from year to year. There is no need to generate and approve this document annually. By order on the accounting policy, the manager determines the start date of its application.

Provisions on the UE can be drawn up in one of two ways:

in two separate documents. In this case, each provision must be approved by its own order;
one document with two different sections: one for accounting, the second for tax accounting. Then there will be one order to approve the UE.

Let's consider samples of administrative documentation relating to the management program.

About approval of the UE

In the course of the organization’s economic activities, it may be necessary to make additions and (or) changes to the accounting or tax management system, which are also approved by order of the manager.

About amendments to the UP

On making additions to the UE

The following should be considered:

additions to the UP are made if the organization encounters new facts of economic activity, for example, in addition to wholesale trade, it began to provide cargo transportation services. Therefore, the UE should reflect the procedure for accounting for income and expenses in relation to the new type of activity. Additions to the UP are made at any time of the year and are applied from the moment of their approval (clause 10 of PBU 1/2008; Article 313 of the Tax Code of the Russian Federation);
An organization can make changes to the management program for two reasons: if it decides to change the previously used method of recording the facts of its economic life, or if appropriate changes are made to the legislation.

The changes made are applied only from the beginning of the year or from the moment the regulatory act comes into force, which made adjustments to the norms of accounting and tax legislation.

Order on approval of accounting policies for 2018: sample

To approve the accounting policy for tax purposes for 2018, an organization or individual entrepreneur needs to issue an order on accounting policy. Here is a sample order for approval of accounting policies for tax purposes, which you can download and adjust for yourself.

Order on accounting policy

The Tax Code of the Russian Federation allows the taxpayer to choose a taxation system (for example, LLC, simplified tax system or UTII). However, to determine the tax base for the chosen taxation regime, various application options are provided. Which of the acceptable options to use in practice is decided by the management, accountant of the organization or individual entrepreneur. In this case, the final decision should be written in the accounting policy for tax purposes and approved by an order on accounting policy.

There are no standard models of accounting policies, so you can draw up an order for approving the accounting policies in any form. Moreover, the provisions of the accounting policy can be included either in the text of the order or issued as an appendix to it (the order).

The newly created organization and those that emerged as a result of the reorganization must approve the accounting policy within 90 days from the date of state registration. This document must be applied from the moment the new organization (successor organization) is created. This procedure is established by paragraph 2 of clause 9 of PBU 1/2008. At the same time, there are no penalties for violating the deadlines for approving accounting policies.

The adopted accounting policy can and should be applied consistently from year to year (Part 5 of Article 8 of the Law of December 6, 2011 No. 402-FZ). That is, there is no need to approve a new document every year.

Order on accounting policy: form

Let's consider the option when an organization or individual entrepreneur does not want to describe elements taking into account the policy directly in the order. Then the accounting policy itself can be written down in the appendix, and the order itself can be prepared as a separate (independent) document. Here is a sample form of an order on accounting policy for tax purposes for 2018.

Sample order for approval of accounting policies: OSN

Let's assume that the organization applies the general taxation system (OSNO). Then, in the order on the accounting policy of the organization, it is necessary to describe the methods of action in relation to the taxes that the organization deals with in the course of its activities (for example, income tax or VAT). Under the general taxation system, a sample order for approval of accounting policies for tax purposes for 2018 may look like our example. Download an example of an order approving accounting policies for 2018.

Sample order for approval of accounting policies: simplified tax system

If an organization or individual applies a simplified taxation system, then its accounting policy for 2018 must also be approved by order. Accordingly, if an organization applies the simplified tax system with the object of taxation “income”, then the accounting policy needs to describe the elements associated specifically with “income”. Here is a sample order approving the accounting policy for tax purposes of an LLC with the object “income”. In this order, the accounting policy for 2018 is issued as an annex to the order. Download a sample accounting policy for 2018 (STS).

If an organization applies the simplified taxation system with the object “income minus expenses”, then by order it is necessary to approve the accounting policy for 2018 in relation to this taxation regime. As an example, you can take an order to approve a policy with the “income” object.

Sample order for approval of accounting policy: UTII

If you apply UTII, then as an annex to the order you will have an accounting policy for tax purposes relating to this tax regime. The order itself approving the accounting policy for 2018 will be classic, and the policy itself, of course, will concern a special tax regime for the payment of a single tax on imputed income in 2018. Download the order on accounting policies for UTII for 2018.

Order on approval of accounting policies

Drawing up an order approving a company’s accounting policy usually occurs at the stage of creating an enterprise or its reorganization. This document is the final part of the process of developing accounting policies and serves as a signal for the beginning of its application.

What is accounting policy

Accounting policy refers to a number of methods of accounting and tax accounting used in an enterprise. Each organization has the right to draw up its own accounting policies, which may depend on a variety of parameters. Factors influencing it include:

federal and local laws and regulations;
types of taxation of an organization;
way of conducting business activities, etc.

There are three types of accounting policies enshrined in legislation:

accounting policies for accounting purposes;
accounting policies for tax purposes;
accounting policies for reporting according to international standards.

What issues does accounting policy address?

The list of problems that are addressed in the accounting policy is very extensive.

If we are talking about accounting, then here are working charts of accounts, methods of accounting for goods and materials, methods of income distribution, templates for primary documents, etc.

Tax accounting policies are also varied in content. It defines:

system and structure of taxes paid by the organization;

objects of taxation;

ways to recognize expenses and income for calculating income tax;

methods of calculating depreciation, determining the value of production and material assets;

procedure for fulfilling tax obligations, etc.

Procedure for adopting accounting policies

The accounting policy of any enterprise is formed, as a rule, by the chief accountant or the person performing his duties. It is this employee who determines its main provisions, and after the accounting policy is finally prepared, he coordinates it with the company’s management and approves it with the director. Then the necessary administrative documentation is drawn up, i.e. order.

The role of the order

An order approving an enterprise's accounting policy, being a kind of link between the legislation of the Russian Federation on accounting and tax accounting and the company's regulations, is needed for internal use.

The order obliges all divisions of the company, regardless of their location, to comply with the rules of accounting policies, and also appoints persons responsible for monitoring this.

The order is usually written by the secretary of the organization, and he also gives it to the director for signature.

Basis for the order

Every order issued in an organization must have a justification and basis for issuance. In this case, as a justification, you can enter the need to improve the accounting and tax activities of the enterprise (always written after the words “In connection with ...”), and as a basis, give a reference to federal laws and acts.

How to create an order

Since 2013, the use of unified standard forms of primary personnel and accounting documents has been abolished. Now any orders can be written in any form or, if the organization has its own document template, based on its sample.

At the same time, in any case, it is necessary that the order in its structure corresponds to certain parameters of office work, and in its content includes a number of mandatory information. These include:

name of the document;

date of its compilation and number;

the name of the company where it is produced.

Then comes the main part:

the essence of the order is described, that is, the fact of approval of the accounting policy is recorded, indicating the exact date from which it is put into effect;

a link is given to the appendices to the order - documents that, in fact, determine the main provisions of the accounting policy;

the obligation of department heads to familiarize their subordinates with it is prescribed.

Finally, the order should designate the employees responsible for its implementation. If the administration of the organization believes that the order needs to be supplemented with some other information, it should also be included in the form in separate paragraphs.

How to fill out a form

An order approving a company’s accounting policy can also be drawn up freely: it can be written on an ordinary blank sheet of paper or on the company’s letterhead, both on a computer and in handwritten form.

After the contents of the order have been formulated, it must be signed by the director or his deputy/representative, who has a power of attorney to sign documents (in this case, the use of facsimile, i.e. printed by any method, autographs is unacceptable, i.e. the signature must be “live”).

In addition, the employees responsible for its implementation should be familiarized with the order against signature.

Today it is only necessary to certify an order using stamps (stamps and seals) in one case - if this rule is enshrined in the local regulatory documents of the organization.
The order is always written in one copy, but if necessary, you can make additional, properly certified copies. The completed order must be registered in the administrative documentation journal.

Can I make changes?

It is permissible to make any changes to the order, but only when they are not fundamental in nature and concern only a small part of it. The order to amend the order is intended to clearly legalize such changes. If “global” editing of a document is required, it is better to cancel the previously valid order, which has lost its relevance, and issue a new one.

How long and in what order should the document be stored?

Any orders must always be kept in a strictly designated place, closed to access by unauthorized persons. The duration of their storage depends either on the norms of the legislation of the Russian Federation, or on the provisions of the company’s internal regulations.

Date of order accounting policy

APPROVAL OF ACCOUNTING POLICIES - DEADLINE, ORDER AND PROVISION TO USERS

Accounting and tax law obliges companies to formulate and approve their accounting policies, which document the accounting methods that will guide them when conducting accounting work. In the article we bring to your attention, we will tell you in what form the accounting policy is drawn up, by whom and when it is approved, and in what order it is provided to users.

As is known, since January 1, 2013, the main regulatory document of accounting legislation is the Federal Law of December 6, 2011 N 402-FZ “On Accounting” (hereinafter referred to as Law N 402-FZ), the scope of which extends to:
commercial and non-profit organizations;
state bodies, local government bodies, management bodies of state extra-budgetary funds and territorial state extra-budgetary funds;
Central Bank of the Russian Federation;
individual entrepreneurs, as well as lawyers who have established law offices, notaries and other persons engaged in private practice;
branches, representative offices and other structural subdivisions of organizations established in accordance with the legislation of foreign states located on the territory of the Russian Federation, international organizations, their branches and representative offices located on the territory of the Russian Federation, unless otherwise provided by international treaties of the Russian Federation.

In practice, this means that any organization, regardless of its legal form and departmental affiliation, is required to keep accounting records in accordance with Law No. 402-FZ. An exception is provided only for structural divisions of foreign organizations located on the territory of the Russian Federation, which have the right to maintain records. At the same time, they can refuse to maintain accounting records only if they keep records of income and expenses and (or) other objects of taxation in accordance with the legislation of the Russian Federation on taxes and fees.

At the same time, all organizations are required to keep records in full, including companies using the simplified taxation system, as indicated by Article 6 of Law No. 402-FZ. Similar explanations on this matter are given by officials of the Russian Ministry of Finance in a Letter dated February 27, 2015.

Please note. Access to the full contents of this document is restricted.

In this case, only part of the document is provided for review and to avoid plagiarism of our work.
To gain access to the full and free resources of the portal, you just need to register and log in.
It is convenient to work in extended mode with access to paid portal resources, according to the price list.

Is there a standard order form?

provisions are formalized directly in the text of the order;
provisions are drawn up in the form of annexes to the order.

The order must contain mandatory details, including the date of preparation, name, text, signatures and others.

Structure and content of the order for approval of accounting policies

indicate the name and position of the employee who is responsible for monitoring the implementation of the provisions described in the document;
indication of the date from which this document is entered, etc.

Conditions for generating a sample order for approval of accounting policies

Let's consider the formation of an order to approve the accounting policy using a specific example.

do not use simplified taxation systems possible for small businesses and keep accounting records in full;
Formation of accounting policies should be carried out in two directions: for tax and accounting purposes;
the need to formulate a schedule for developing accounting policy provisions, indicating the deadlines and those responsible. Various responsible executors are appointed for the formation of individual sections of the accounting policy;
control over the formation of accounting policy provisions is assigned to the chief accountant;
mandatory approval of the draft document with all interested users, if necessary, making adjustments before May 13, 2017;
the draft document, which has been approved, is approved at a meeting of the commission (no later than May 16, 2017) and signed by the head of the business entity.

The order contains the following information:

on the start date of application of the developed accounting policy (for accounting and tax accounting purposes);
on the need to familiarize all interested parties of the business entity with the order;
instructions to the heads of all structural divisions of business entities about the need to ensure compliance with the provisions of the accounting policy in terms of correctness and timeliness;
an indication of the structural unit that will be entrusted with monitoring compliance and execution of the accounting policies of the business entity;
information about the official who will be responsible for the execution of the order.

Sample order on accounting policy

Approved by the relevant order, while the orders clearly indicate that the accounting policy was formed for 2008. It was not compiled until 2008. Was it necessary to issue an order to extend the provisions of the existing accounting policy for 2009?

Having considered the issue, we came to the following conclusion:

In our opinion, in the situation under consideration, drawing up an order to extend the accounting policy for accounting purposes of 2008 for 2009 is not required. All changes in accounting policies can be confirmed by separate orders of the manager.
As for the accounting policy for tax accounting purposes, in our opinion, it would be more correct to approve a new accounting policy for 2009 or issue an order to extend the old one.

Rationale for the conclusion:

Accounting policies for accounting purposes

Currently, the procedure for forming, approving accounting policies and making changes to them is established in Art. 6 of the Federal Law of November 29, 1996 N 129-FZ “On Accounting” (hereinafter referred to as Law N 129-FZ) and PBU 1/2008 “Accounting Policy of the Organization” (hereinafter referred to as PBU 1/2008).

However, it should be taken into account that PBU 1/2008 came into force only on January 1, 2009 (clause 3 of the order of the Ministry of Finance of Russia dated October 6, 2008 N 106n), and before this date PBU 1/98 “Accounting policies of the organization” was in force (hereinafter - PBU 1/98).

In accordance with paragraph 4 of Art. 6 of Law N 129-FZ and clause 5 of PBU 1/2008, the accounting policy adopted by the organization is applied consistently from year to year. And according to clause 10 of PBU 1/2008, changes in accounting policies can be made only in strictly defined cases (similar rules were contained in clause 6 and clause 16 of PBU 1/98).

Thus, the accounting policy is drawn up once, in the year in which the organization was created and is applied until its liquidation, that is, if the organization does not change anything in the way it conducts accounting, it should not change the accounting policy. Accordingly, there is no need to draw up a new accounting policy every year. In our opinion, the order on the formation of an accounting policy should indicate not the year for which it is approved, but the date from which this accounting policy is subject to application. For example, report that the accounting policy has been applied by the organization since 2008.

In our opinion, if the accounting policy is adopted for a specific calendar year, the organization also does not need to draw up a new accounting policy annually or issue an order to extend the old one. That is, we believe that in the situation under consideration, the organization has every right in 2009 to use the accounting policy that was approved for 2008. This is how compliance with the above norm on the consistent application of accounting policies is ensured; in addition, in this case, one of the principles of accounting is observed - the assumption of consistency in the application of accounting policies (clause 4.1 of the Concept of Accounting in the Market Economy of Russia, approved by the Methodological Council on Accounting under Ministry of Finance of Russia, Presidential Council of the IPB 12/29/1997).

Accounting policies for tax purposes

Unlike accounting, tax legislation does not contain requirements for the consistent, year after year, application of accounting policies approved once. The Tax Code of the Russian Federation does not provide for a clear procedure for its approval and execution. The minimum set of requirements that must be observed when drawing up accounting policies is given only in Chapters 21 “VAT” and 25 “Income Tax” of the Tax Code of the Russian Federation, in particular, in paragraph 12 of Art. 167 of the Tax Code of the Russian Federation and Art. 313 of the Tax Code of the Russian Federation, and the above norms contain various instructions regarding the validity period of the accounting policy.

So, in Art. 313 of the Tax Code of the Russian Federation states that the tax accounting system is organized by the taxpayer independently, based on the principle of consistency in the application of tax accounting norms and rules, that is, it is applied sequentially from one tax period to another. That is, by analogy with accounting policies, the accounting policy for profit tax purposes must be applied by the organization throughout the entire period of its existence, namely, every year it is not necessary to draw up a new accounting policy or renew the old one.

However, paragraph 12 of Art. 167 indicates that: “accounting policies for tax purposes are applied from January 1 of the year following the year of its approval by the relevant order, order of the head of the organization.” From this proposal we can conclude that an organization can draw up an accounting policy for calculating VAT annually. At the same time, this rule does not oblige the taxpayer to act in exactly this way, but only allows for the possibility of annually drawing up a new accounting policy.

Therefore, in our opinion, the organization has every right to apply the accounting policy for tax purposes (both profit and VAT) drawn up at the beginning of its activities from year to year. The organization must approve the “new” accounting policy as necessary to make changes to it.

In the case under consideration, the order approving the accounting policy states that this accounting policy is applied only in 2008.
In our opinion, the organization must, by order, either extend it for the next year 2009, or approve a new accounting policy, if changes are necessary.

Indirectly, the annual nature of the approval of the organization’s accounting policy for tax purposes is confirmed by representatives of the tax authorities, answering questions about the procedure for maintaining separate accounting of expenses by the taxpayer (see, for example, letters of the Department of Tax Administration of Russia for Moscow dated July 28, 2004 N 24-11/50004, dated 04.03.2004 N 24-11/14934, dated 15.05.2003 N 24-11/27161, dated 04.04.2003 N 24-11/18947, dated 14.01.2002 N 24-11/01663).

The need to adopt an accounting policy (M.A. Shcherbakova, “New in Accounting and Reporting”, No. 23, December 2008);

Formation of accounting policies for accounting and taxation purposes (I.A. Nevsky, “Accountant Hotline”, No. 4, February 2009).

Prepared answer:
Expert of the Legal Consulting Service GARANT
Timukina Ekaterina

Checked the answer:
Reviewer of the Legal Consulting Service GARANT,
professional Rodyushkin Sergey

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service. For detailed information about the service, contact your service manager.

An accounting policy (AP) is necessary for a budgetary organization in order to consolidate the accounting methods that it uses in practice. In this case, when checking, tax authorities must be guided by this document, as well as by those methods that the budget organization itself has chosen and approved. It is created by the employee who is responsible for accounting, and approved by its manager.

Order form

The document must be approved by order of the manager (clause 4 of PBU 1/2008, article 313 of the Tax Code of the Russian Federation). There are no clear rules on the form and content of such an order, so a standard structure and form can be used.

Indicate the title, include explanatory and administrative parts and the signature of the manager.

Accounting provisions can be formalized as a direct part of the act, or they can be included in a separate appendix to the document that you are approving.

Date of order

By order on the accounting policy, the manager determines the date from which this document comes into force and also approves it.

The new enterprise has 90 days to form and consolidate the unitary enterprise (paragraph 2, paragraph 9 of PBU 1/2008).

But it may be necessary to approve an existing one after making changes to it. Such a process can be initiated by the organization itself, for example, as a result of changes in any accounting method. In this case, the amended version will come into force on January 1 of the following year. But changes do not always depend on the desires and needs of a budgetary organization; they can be initiated by legislators by publishing a new legal act or making changes to an existing one. If new provisions directly affect the activities of a budgetary enterprise, it is necessary to formalize the changes. In this case, approve the order to amend the accounting policy from the date of entry into force of the new provisions of the law.

These dates are established for accounting purposes. And although the tax code does not contain clear information about the dates of approval of the document, the deadlines are not established by law; the UE should be formed and approved as quickly as possible.

Important! The law does not require the creation of two separate documents for accounting and tax accounting, but accounting methods can be combined.

Sample filling

Let's draw up an order step by step.

Step 1

In the header of the document, indicate the name and details of the budget organization.

Step 2

Enter the name of the act, indicate its number, place of preparation and date.

Step 3

If the order approves the creation of a new accounting policy, reflect this information, as well as provide the full name and position of the specific employee of the enterprise who will control execution.

If changes are made, in addition to new items, indicate the reason, the date on which these changes will take effect, as well as the name and position of the employee who will monitor the execution of the order. In one of the articles we provided a current example of an order to supplement the accounting policy.

Step 4

The act must be signed by the head of the budget organization. Then you need to familiarize yourself with the order of the employee who is responsible for execution.