Bazhenov, A.A. The problem of guarantees of identity of payments between an organization and a tax body

Abstract: This article illustrates a problem of identity of payments between an organization and a tax body. It is shown that current legislation provides for a specific requirement that all budget payments should be coordinated with a tax body and identical. It is not acceptable to have unregulated sums for these payments at the accounting balance sheet. This condition becomes a defining one, if one needs to confirm the balance on account 68 “Taxes and levies payments” when controlling inventory before an annual accounting (financial) report. In the opinion of the author, the tax declaration or an advance payment calculation signed by a head of organization should be regarded as primary accounting documents for the payment of taxes for the accounting purposes. By including taxes and levies up to the date of signing of a tax declaration (advance payment report) into an accounting report for December 31 of a reporting period, one shall achieve identity of payments to a tax body and meet the requirements of the current legislation. At the same time, all of the sums of payments to the tax bodies shall be regulated, which is a necessary condition for their disclosure in a balance sheet.

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