It is not possible to accept advance payments of MPE by the date of the postponement of the prepayment. The sums of MPE are paid to them, calculated and paid by the sellers to the budget from the sums in advance, when the agreement is closed and the return of the sums of advance payments (clause 5 of article 171 of the Tax Code of the Russian Federation). By transferring the advance payment for the next contract, you bear the responsibility of paying taxes (detailed in the “Possibility of the 1C: Accounting 8 ed. 3.0” program). goods (clause 8, article 171, clause 6, article 172 of the PC RF).
Then in the program for transferring an advance to another contract with a counterparty, you need to do the following:
Krok 1 - Register a new contract with the counterparty.
Krok 2 - Transfer the advance payment to a new contract with the document "Correction to the board" (Distributed the Sale - Sales with contractors - Adjustment to the board).
Krok 3 - The sale of goods may be zdijsnen for a new contract (document "Sale of goods").
The advance billing invoice will be automatically registered in the Book of Purchases and on the basis of the VAT will be accepted prior to verification.
Krok 4 - Reconsider the mutual insurance with the counterparty under the agreements and the VAT repayment with advances, withholding for additional calls.
Publication date: 22.01.2018
Chergovі zmіni united in their own additional control spontaneity, which appeared in chervni that chest 2017 year. Now, when revising the Rosrakhunka from insurance payments, it is necessary to focus on the Sheet of the FNR of the Russian Federation, dated December 29, 2017 N GD-4-11 / [email protected]
We looked at the new control measures on our online seminars "", recording of the seminar available on the site BuhExpert8.
New codes have appeared for Dovidka about income physical individuals(Form 2-PDFO) (hereinafter - Dovidka):
5 new income codes:
New redemption code:
For ZUP 3.1 and 2.5, the necessary changes to the configuration have already been made. 1C Accounting 3.0 has changes scheduled for 01/31/2018.
The Ministry of Finance has published a new document Perelik of opinions on the performance of the audit of accounting (financial) numbers for 2017.
The document has 71 performance standards assigned to the language audit. For cutaneous vipadus it is written:
This position was made by the Ministry of Finance of the Russian Federation at Sheets dated December 14, 2017 N 03-15-06/83796, dated December 21, 2017 N 03-15-06/85550. The sheets have gaps, if the organization has lost the right to reduce the tariff at the link with the redistribution of the border sum of income.
2016 roci installed The procedure for monitoring the prices of life resources, zgіdno z akim organіzаtsії responsibilities to give іnformatsiyu, nebhіdnі for shaping koshtorisnyh tsіn budіvelnyh resourіvі (Resolution of the Council of the Russian Federation in 23.12.2016 R. N 1452).
The obligatory language to submit the assigned information is inserted for legal entities, such as:
For 2018 the list of legal entities (orders, importers, orendars of saloon cars, river, sea, air transportation), how to collect data for the appointment of costly prices for life resources on the portal of the FDMU CA has already been confirmed.
Verify, may your organization submit a new star on the portal of the FDMU CA
The statistical authorities published an index of the growth of living prices for 2017 rіk, vin becoming 2.5%. Significantly, earlier it was predicted an increase in the growth rate of 3.2%. The remaining coefficient of indexation of additional help will be established by the decision of the Council. We have already updated for you a memo "" with the improvement of the coefficient of indexation of help 1.025. New additions to the implementation of ZUP version 3.1.4.164 (release date: 22.01.2018).
How to transfer the advance payment from one contract to a different one, like with the post-employees, so with the buyers, in order to properly pay the advance payment, if you have lost money?
When transferring an advance payment (overpayment) from one contract to another contractor and the buyer sign an additional agreement to the old contract, de domolyayutsya with the one that the advance payment (overpayment) "transfers" to the new contract.
The information about the postponement of the advance payment and the acceptance of the MPE until the repayment from the postal worker, as well as the renewal of the MPE from the purchaser, was not regulated by law until the end. When signing, please note about transferring the advance payment to another agreement:
Such a position of the Ministry of Finance of the Russian Federation was declared by. The Ministry of Finance advises the post-employee to accept the MAP before rescheduling for the transfer in advance at the time of payment for the new contract.
Wherever the position of the purchase is, then the situation is ambiguous. In our opinion, in this way, it’s so possible to shy away from the logic of the Ministry of Finance and look at the situation mirroring the situation to the post-employee, tobto:
Tobto. obov'yazok v_dnovity of MPE at part of the advance payment for the new contract vinikne at the time of the vіdvantazhennya behind him tovarіv (robіt, services).
Transferring an advance payment (overpaying) from the old contract to a new hirer is a document Coriguvannya borg type of operation Transference of congestion from the division:
The completion of the document for the postal worker is carried out as follows:
At the tabular part behind the button Save autocomplete:
Please indicate:
Document form carried out:
Transferring an advance (overpaying) from the old contract to a new buyer through the document Coriguvannya borg type of operation Transference of congestion from the distribution.
Y. Gamaley, Department Manager
Consulting LLC "BDO Kazakhstanaudit"
HOW IS THE TRANSFER OF THE PAID AMOUNT FOR ONE AGREEMENT INTO THE RAKHUNON OF ANOTHER AGREEMENT IS MADE?
TOV laid down the agreement, which was the payment from the client in the amount of 250,000 tenge, and the sale amounted to 140,000 tenge. Now this agreement has been broken and the offensive fate is planned to be laid new. How now the overpayment, which has been lost, should be transferred from the 110,000 tenge to a new contract, so you don’t want to turn over that sum? What is the right way to complete the procedure for documents? How does 1C visualize?
The act of zvіryannya vzaєmorozrahunkіv is the document, for which the camp of rozrakhunkіv was declared for the singing period between two counterparties. Irrespective of those who are not prescribed in the legislation to fold the acti zvіrok, work regularly. Timely zvіrka to pardon the taxes and accounting zvіtnostі. The act of zvіrka is also recognized by the counterparty to Borg.
The act of zvіryannya vzaєmorozrahunkіv obov'yazkovo folded at 2 primirniki, yakі signed by two townspeople: the head accountant and the manager of the enterprise. Offending copies of the act obov'yazkovo are stamped. One copy is left at the undertaking, the other one is transferred to the counterparty. Data of the act of signing the organization, which is the initiator of the sign, is guilty of sbigatisya with the data of the enterprise-contractor. Otherwise, for example, the document may fix the information of any obvious differences.
Call acti zvіrok vzaєmorozrahunkіv provaditsya for any supply contract. It is possible to apply for all commercial operations during the singing period, which will make the organization sound.
In this manner, the organization, as if it overpaid the money and did not take away the goods in full, is guilty of signing the act of remittance of the frost protection, which will have the fencing of the receipt - the postal worker in the amount of 110,000 tenge.
At the same time, it is necessary to know that up to paragraph 1 of article 282 of the Civil Code, by virtue of a penny goiter, one person (borzhnik) goiter must pay pennies to another person (creditor), and the creditor may have the right to rebate a penny to another person (creditor) (position of pennies) and other goiter). Before obov'yazkіv zі pay pennies for a fee-paying contract, goiter about the payment of a forfeit and pay a penalty, as well as goiter, which is blamed on the succession of a child or a bezpistavnoy zbagchennya, zastosovuyutsya rules about a penny are not established, , legislative acts of the Republic of Kazakhstan or not viplivaє z іstoti goiter.
In this manner, the company-buyer may return in writing to the appointment of a post-employee for the prohanny (vimogoy) to turn over the money paid, and in times of wisdom - return to the court authorities.
If the company-buyer doesn’t block it, if the pennies were paid outwardly if they were insured in the future, then it was paid outwardly for one contract, it could be insured at the accounts of payments for another contract by the counterparty itself.
Vіdpovіdno to paragraph 1 of article 370 of the Civil Code goiter pripinyaєstyu or partly zalіkom zustrіchnoi odnohoї vomoga, the term “yakoї nastav” or the term “yakoї” is not indicated or it is appointed by the moment of filing. For the hall it is sufficient to declare one side.
In this way, for the hall (that the company-purchaser has lost its goiter, it will be satisfied in the future deliveries of products) it is sufficient to declare one side (that the company-buyer can declare in writing about it to the supplier).
For nothing, do not cross over to the parties to issue a hall and sign a sign on a double-sided land. Ugoda pro zalik may buti is framed in writing. For what is sufficient, either after the signing of the act of reciprocity of frost, or upon signing a new contract of offensive fate, put a letter of agreement about the amount of sumi at the end of 110,000 tenge, paid to the accountants of the agreement of that future date. ". The pleasure is signed by the businessmen of the undertakings by other persons, upovnovazhenim of this statute, by order.
In the accounting form of the company-purchase after the completion of the contract "this fate" borg at the settlement of 110,000 tenge from the account 1610 "Short-term advance payments" may be transferred to the account 1280 "Our short-term debt collection", then 1260-Debit. as a “closing” agreement, an advance payment is not collected from the delivery company, then an operation was given to reclassify the receivables of the collection of the company-purchasing company).
Evidently, rahunok 1280 is to blame for the mother of the subconto, in which the agreement will be made.
After the settlement of the offensive fate agreement, it is necessary to change the subcouncil in the account 1280: from the agreement of which fate to the subconto agreement of the offensive fate. To be carried out will come:
Debit 1280 (subconto agreement of "advancing fate");
Loan 1280 (subconto agreement "of this fate").
It is possible, after laying down the contract of impending fate, to re-win the account 1610 “Short-term advances of sight”, having made the operation in the form of an upcoming operation for the amount of 110,000 tenge:
Debit 1610 (subconto to the "advancing fate" agreement);
Credit 1280 (subconto to the contract of the year).
suggest, be kind, with some kind of postings to transfer the debtor's billing from one contract to another Postal worker of the same one. KVFZ does not change.
podomlyaemo step: Please note that in order to transfer the debtor's debt from the contract to another one within the framework of one postal worker, it is necessary to add the additional agreement about the expansion of the first contract, in which it is necessary to prescribe the settlement and transfer of the debtor's debt from the contract to all legal acts. If this is not superficial to the law, then in the accounting guise of zrobіt conducted Debit 0.206.ХХ.560 (2nd) Credit 0.206.ХХ.660 (1st contract). Dani dії and correspondence of the rachunkіv sіd u s z snovnik.
Panov, I’ll wildly ask again, but there was food, what is the unification of the document at the BDU. I am aware of the wiring, I will manage the operation.
Domovis about payment of billing at a time Ways to pay for energy either navpak) or from one special account for another (application form); 2.
Instructions for filing with the Automated System of Rosrachunkivs (ACS) Zrazok supplementary land ACP
From one sheet of paper, transfer the sum from one to another penny koshtіv: a copy of the payment order confirming the payment for the client's account (legal entity), checks of payment terminals (physical
individuals), receipts for payment (physical individuals); confirmation of booking/cancellation; application for return of preparation (physical
D60.1 (2009) - D 60.1 (contract 2010).
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Vіd _____________ r.
A leaf of the order about the payment of a safe payment at the new rahunki.At the link with the provisions of the agreement on the lease of these premises for a new term, I ask you to re-arrange the safe payment for the lease of non-living premises for a new term 13.
alex554 04 Gru 2009 1. What is the need for a contracting contractor in such a situation at the time of conservation of everyday life to turn a non-conservation advance payment at the time of conservation?
2. Is it right for the deputy to transfer money like this? And if you don’t know, then, as I understand, if you please the difference, the lawfulness of the difference, let them be quiet themselves, then the rozrahunki may be individually for the skin contract.
Sometimes it happens that the parties change their minds on non-contractual agreements, for which advances were already made, and after that, an overpayment for the advance is “suspended”. For example, after the purchaser made a 100 percent prepayment for the contract of the party to expedite the obligation of future delivery. In case of any other non-contractual agreements between the parties, then the overpayments of the advance shall be transferred manually as an advance payment for one of these agreements. Let's look at the taxes of such an operation.
The parties can close in one favor and domicile about changing the contract, and domicile about transferring the overpayment, which has been settled, pay an advance payment for another contract in the account.
/ umova / Organizations put together two purchase and sale agreements that transfer 100% prepayment: the first - No. 201 issued on 10/29/2012 for VVG cable in the amount of 500 m for the amount of 100,000 rubles, including MPE (18%) 15,254, 24 rub., and the other - No. 202 dated 01.11.2012 for the provision of CIP for a quantity of 1000 m for the sum of 50,000 rubles, In addition to the MPE (18%) 7627.12 rubles.
The buyer repaid the seller the entire amount of the prepayment - 100,000 rubles. - under the contract No. 201 dated 29.10.2012 payment orders No. 611 dated 05.11.2012. Ale potim, 12.11.2012, the parties failed to speed up the double delivery under this contract, and the overpayment, scho vinyl, in the amount of 50,000 rubles. zarahuvat at rahunki pay an advance payment for the contract No. 202 dated 01.11.2012.
/ solution / The pleasure of the parties can become so.
m Moscow
1. To make amendments to the purchase and sale agreement No. 201 dated 10/29/2012, which included clause 2.1 in the next edition:
“The seller wants to transfer, and the Buyer accepts and pays for the goods: VVG cable for a quantity of 250 m in the amount of 50,000 (fifty thousand) rubles, including MPE (18%) 7627.12 rubles.”
2. The loan was withdrawn by the Seller in the Purchase under the purchase and sale agreement No. 201 on 29.10.2012 overpayment at the remittance of 50,000 (fifty thousand) rubles, Including the VAT (18%) 7627.12 rubles, Overpaid by payment orders No. 6 05.11.2012, credited to the accountants in advance for the contract of sale and purchase No. 202 dated 01.11.2012.
3. Tsya pleasing is gaining dignity from the moment of signing by the parties.
Now we wonder why, after such changes, the parties can work out the method of calculating the payment of MPE.
The seller, having taken the prepayment for the purchase from the contract, having paid the VAT from it. At the time of making a change before the contract and the return of the purchase in advance paragraph 5 of Art. 171, paragraph 4 of Art. 172 Tax Code of the Russian Federation.
You can know the texts of the statutes from the lists of the Ministry of Finance: distributed "Financial and personnel consulting" of the ConsultantPlus system
Obviously, the Code says that pennies can be turned around. But at the same time, the transfer of the advance can be equal to the return. However, reversing in case of a viznіy reversing may not be good enough for cim and frighten that the return of pennies may be reversed by the way of their reversal back counterparty Sheets of the Ministry of Finance issued on 29.08.2012 No. 03-07-11/337, issued on 25.04.2011 No. 03-07-11/109. To that, if the perverters show that the seller is in such a situation, then, perhaps, there will be claims. Wanting to judge in similar situations has long been on the side of the payer of taxes Decree FAS ZSO dated 25.05.2012 No. А03-13944/2011; FAS UO issued 23.01.2009 No. Ф09-10463/08-С2; FAS CO issued on May 26, 2009 No. А48-3875/08-8. That fahіvtsі z FNP at the same time are already eligible for virahuvannyam, yakscho z postponed to the next contract in advance, the MPE was again calculated.
DUMINSKA Olga Sergiivna
Radik of the sovereign civil service RF 2 class
If the overpayment for the advance is transferred to another contract and becomes an advance payment for a new one, then I will recalculate and pay the VAT from the sum of such an advance for another contract, the seller is not required. Adzhe MPE іz tsієї sumi vin already calculated earlier. Therefore, there will be a refund of the MPE from the sum in advance and for the first, and for another contract, only once, if there will be a charge for these contracts paragraph 8 of Art. 171, paragraph 6 of Art. 172 Tax Code of the Russian Federation.
In addition, if the seller chooses a more laborious option and calculates the VAT from the sum in advance, to switch to another agreement, then the same for the first contract of the VAT іz tsієї sumi vіn may have the right to accept before vіdrahuvannya on the basis of paragraph 5 of Art. 171 of the Tax Code of the Russian Federation. Therefore, in such a situation, the postponement of the advance payment for another contract can be equated to the same return.
If you choose to accept the VAT before repayment, then for whom it is necessary to advance the invoice for the change of the contract, which was earlier registered with the book of sales, now register it in the book of purchases for the transferred sum.
Do not forget that during the period of postponing a part of the advance payment for another contract, it is necessary to set up an invoice for the sum pіdp. 2 p. 1 art. 167, paragraph 3 of Art. 168 Tax Code of the Russian Federation. As a result, the tribute to pay for two operations in totality was zero - the balances were paid from the new advance, the balances were taken until the old one was destroyed.
On the date, please pay the VAT in advance, which is transferred to another agreement pіdp. 3 p. 3 art. 170 Tax Code of the Russian Federation. For whom you need to register the first advance invoice in the sales book for the transferred amount Clause 14 of the Rules for Keeping the Book of Sale, approved. Decree of the Council of December 26, 2011 No. 1137.
The report about the procedure for clarifying the payment by the buyer is written:In order to get away from the super-check with the re-verifying, safe, not zastosovuvaty virahhuvannya on the presentation of a new advance account-invoice, the seller until the next contract. Aje, the payment agent for the repayment of the advance payment of the agreement was not indicated. Rather, pokati s virahuvannyam to otrimannya v_dvantazhuvalnogo rahunku-texture.
When looking at the situation, the parties can look at the fact that when the advance was repaid, a pardon was allowed. That's right, the buyer has repaid the advance for two contracts, but at the recognized payment for the pardon, showing only one contract.
In order to correct this pardon, the buyer is guilty of sending a sheet to the sellers to inform them about the change in the recognition of payment in the advance payment.
May you be aware that it is possible to work out such a clarification of the recognition of payment, as follows:
For the purposes of the MAP, this option carries with it the consequences for the parties.
For the seller, an advance payment is like a buv, and it becomes so. The only thing that needs to be worked out for you is to write the corrections of the rahunok invoice, and the cob anuluvati.
The correction of the billing invoice is dated (row 1a) on the day of the receipt of the sheet for the purchase about the clarification of the advance payment. When rahunku-facturers are changed in vіdomostі, scho are indicated in column 1 “Name of goods (description of vikonanih robіt, nadanih poslug), mine right”.
Records about the registration of the corrected account invoice, the one about the cancellation of the cob seller to make:
/ umova / We are speeding up with tribute to the front butt with less and less retail, so that the parties did not lay down the supplementary land. 11/12/2012 the seller took off the purchase sheet about the clarification of the advance payment. On the same day, the seller issued a corrected account invoice, in the same way as a substitute for one row “Prepayment for the VVG cable under contract No. 201 dated 10/29/2012”, like the primary account invoice (No. 250 dated 11/05/2012), indicating two:
/ solution / Before the sales book for the IV quarter of 2012 the seller has made such an entry.
| Date and invoice number of the seller | Number and date of issue of the seller's invoice | ... | Date of payment | Variety of sales, including VAT, - total | Including | |
| vartist sale, podatkovuvanih at a rate | ||||||
| 18 vіdsotkіv | ||||||
| vartist sale without VAT | sum of VAT | |||||
| 1 | 1a | 3b | 4 | 5a | 5 B | |
| 05.11.2012 № 250 | 05.11.2012 | –100 000,00 | –84 745,76 | –15 254,24 | ||
| 05.11.2012 № 250 | № 1, 12.11.2012 | 05.11.2012 | 50 000,00 | 42 372,88 | 7 627,12 | |
| 05.11.2012 № 250 | № 1, 12.11.2012 | 05.11.2012 | 50 000,00 | 42 372,88 | 7 627,12 | |
After taking into account the seller's corrected account invoice, the buyer pays the rest of the sum of money according to the original account invoice. For which wines, make an entry about the cancellation of the primary accounting invoice
