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During its activity the company may, for various reasons, to violate the terms of various contracts, which follows in delay of payments and delay production.

In this case, the respondent organization pay her fines accrued interest, reflecting their accounting.

You will need

  • - Notification of the assessment of penalties or peni-
  • - accounting documents.



Receive from the tax authorities or otheragencies notified of the assessment of penalties or fines for breach of contract, the timing of tax payments and other obligations. If an organization considers the decision to be unlawful, it has the right to challenge it in court. If you accept the demands put forward by this operation should be reflected in the accounting records of the company.


Russian legislation does not seta clear procedure for opening the accounting entries in the event of any violations. However, in accounting accepted to penalties and interest to the account 68 ( "Calculations of Taxes and Duties"). Thus, in accordance with Article 270 of the Tax Code of the Russian Federation these amounts are neither the taxable profit nor the accounting and tax records.


Reflect the interest and penalties on tax paymentsshould be through debit and credit accounts 99 accounts 68. As of late repayment of premiums to non-budgetary funds, in this case, the calculation is carried out by opening a subsidiary account for debit and credit account 99 69.


Pay attention to the features of the account infine accounting records and penalties assessed for non-compliance of cash discipline. This administrative responsibility of the company is reflected by opening the subsidiary account via debit and credit account 99 76.


If necessary, arrange accountingpenalty, resulting in connection with breach of contract with the counterparty under Article 330 of the Civil Code, refer to the Tax Code of the Russian Federation. According to him, in the case of non-compliance with obligations under the contract the defendant is obliged to account accrued interest him as vnerealizovannyh for the period of recognition of the fine. Reflect contractual sanctions registered by opening a sub-account debit through 91-2 and loan through the subaccount 76-2.

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