All individual entrepreneurs who use USN on a patent or a simplified taxation system know perfectly well how to maintain a cost and income book.
This book shows all the expenses and receipts.
Then, based on the data in this book, the tax return for the USN is filled.
This document for the IP can be filled in manuallyWay, and it is possible and on the electronic carrier. If the individual entrepreneur chose the first option, then first you need to prepare the book for the start of work. For each calendar year there must be a new book. Pages in the book must be numbered and stringed. Then the total number of sheets in the book is put at the end. They must necessarily be confirmed by the signature and seal of the IP. Moreover, these data should be certified by an official in the tax authority.
After the book is ready, you can start working. In Section No. 1,
- The ordinal number of the operation.
- The date and number of the document itself, on the basis of which a record is made.
- A description of the operation is written.
- Then all the incomes that were received, in general, are entered.
- In the next column, the revenues from the sale of services are set.
- Then the number of all expenses is set, during business activity.
The entrepreneur writes about his expenses in the secondSection. First of all, it specifies: the number of the transaction, the name of the fixed assets, the date of receipt of money, the date of submission of documents, as well as the initial cost of the objects and their lifetime. In the end, the entire amount of expenses is calculated and the last column is filled.
Each operation must occupy its own line. Records should be made accurately and without corrections. If the book ends before the end of the calendar year, it is necessary to have a new one. It also has to go through all the steps of the design and only then you can enter data there. If the entrepreneur did not conduct the book, at the end of the year he is obliged to pass a zero declaration on Form No. 3- Personal Income Tax.
There is nothing simpler than this way of reporting,How to keep a book of records in electronic form. The individual entrepreneur conducts it on an electronic medium. Then it is transferred to paper and its design is done. It should also specify the number of pages and stand all seals and signatures. But the main difference from the book, which is filled manually, is that the registration takes place at the end of the calendar year. The individual entrepreneur who is already fully booked must submit to the tax inspection.