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How will the legal costs accounting

How to reflect the state duty in the accounting records

When you contact the state authorities withorganizations and individuals remove the state fee for the provision of these persons legally significant actions. It is governed by Chapter 25.3 of the RF Tax Code.

Often confused accounts to which costs should be attributed to the state fee and the public accounts reflect.

Moreover, the payment for "legal actions" is not always considered a state duty.

You will need

  • - Receipt of payment of state duty.



The amount of taxes and fees, according to the Russian legislation, referred to as other expenses. The only exceptions are cases described in Art. 270 of the Tax Code. Based on this, legal costs It can be taken into account for tax purposes. However, we must note that the fee for an extract from EGRG not considered a public duty.


From "How to use the chart of accounts"approved by the Ministry of Finance of 31.10.2000, the state duty payment is recorded at 68 dB account "Calculations of Taxes and Duties" and Cr accounts 51 "Settlement accounts". In accounting, they are stated at the account 26 or 20 dB (in correspondence with account 68). The inclusion of the registration fee in the cost of sales is reflected in the debit account 90 (subaccount 90-2) and credit 26 (20) Account. The date of the expenses recognized their date of accrual.


Depending on the type of company or activitymeaning individual treatment possible reflection of their other accounts. For example, the state tax on the construction license of the company reflected in the account 97 "Prepaid expenses". If the license is obtained, the costs charged to the account of costs for core activities, if not - to the account 91 subaccount "Other expenses".


The state duty for issuance of license plates oncars as the federal collection is made out of the account 68 "Calculations of Taxes and Duties." If the car is decorated in the traffic police in the prescribed manner, the vehicle can be regarded as fixed assets and the issuance of license plates costs taken into account under the account 08 "Investments in current assets is."


In accounting, this is reflected in postings68 dB, sub-account "State Duty" Cr. 51 dB and 08 Kr. 68. If the registration of the traffic police is not carried out, and the car is put on the account until the registration marks, the value of cars is formed without regard to its registration costs. Further, these costs are charged to expense.

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