Sample explanatory note. Sample explanatory note to the tax office upon request for personal income tax

The rules by which the organization's financial statements are prepared were approved by Order of the Ministry of Finance No. 43n dated July 6, 1999. PBU 4/99 defines the structure of the documentation. An explanatory note to the balance sheet serves as its integral elements. Let's look at this document in detail.

General information

As mentioned above, the financial statements of an organization include several elements. These include:

1. Audit report. It confirms the accuracy of the balance. The conclusion is provided by those enterprises for which, according to the standards, a mandatory audit is provided.
2. Final document on financial results.
3. Balance sheet.
4. Explanations.
5. Applications.

Explanatory note to the balance sheet

This document discloses the information present in the final accounting documents. The explanatory note to the balance sheet must contain information about:

Important point

The explanatory note to the balance sheet should also include a description of the facts of non-application of PBU in cases where their use does not allow a reliable description of the property status and financial results of the company, with justifications. Otherwise, the relevant circumstances will be considered as evasion of the rules and act as a violation legal requirements. Accordingly, control authorities can apply sanctions provided by law against those responsible.

Additional Information

In addition to basic data, accounting note may include information that accompanies the final documents if the management of the enterprise decides that they will be useful to users when making management decisions. Additional information includes:

The explanatory note to the balance sheet may contain other additional information. If necessary, this data can be presented in the form of charts, graphs or analytical tables.

Example of an explanatory note

The document is drawn up according to approved rules. Example explanatory note consists of the following sections:

1. Basic information about the enterprise.
2. Revenues from sales.
3. Expenses associated with the sale.
4. Financial result obtained from the main activity.
5. Other income.
6. Other expenses.
7. Calculation of income tax.
8. Financial result of economic activity.
9. Information about accounting policy.

Basic information about the company

The explanatory note to the balance sheet begins with it. The form of the document is not unified. The company has the right to independently develop the form. The section on basic information about the enterprise should contain:

The basic information also indicates the number of employees, information about the size authorized capital, main activities.

Income/expenses from sales

The explanatory note to the balance sheet discloses data on income and expenses received/made during the performance of work, provision of services, as well as the sale of goods. The document indicates specific figures for certain periods (by year). The resulting difference in accounting for management and production costs must be justified. In this case, specific calculations are provided.

Financial result from core activities

The accounting note contains indicators for the current reporting period. In this case, the amount of profit for tax purposes is indicated. If any information is not reflected in the balance sheet, this fact is explained in the note. Let’s say that an enterprise entered into an agreement for the supply of a large consignment of goods, but the transfer and signing of the invoice was delayed. The note also indicates an account that reflects the amount of actual costs for manufacturing the product.

Other income

This section indicates the total amount of receipts. The document also provides the amount of non-operating income and the amount of funds received from the sale of fixed assets. Based on these data, the amount of income for taxation purposes is indicated. The note explains the reasons for the difference. Other expenses are described in the same way.

Income tax calculations

The explanatory note indicates the regulatory document that guides the enterprise when calculating the obligatory payment to the budget. It is PBU 18/02. The note should indicate the specific amount of profit for tax purposes. The sources of information are registers tax accounting and declaration information. The document describes the main operations related to the calculation of the mandatory payment. For example:

"The tax rate for 2013 is 20%. The amount of the calculated mandatory payment to the budget is 327,000 rubles. The amount of accounting profit is 470 thousand rubles. Conditional consumption, reflected by db count. 02.99.1 – 94 thousand rubles. The amount of deferred tax assets at the beginning of 2013 was 50 thousand rubles. During the reporting period, there was an increase in TNA by 34 thousand rubles. due to the formation of a temporary difference in the amount of 170 thousand rubles. The value of PNA (constant tax assets) – 10 thousand rubles. It arose as a result of the difference in the amount of the founding contribution of the participant owning 100% of the authorized capital. The amount of PNO (tax liabilities) in 2013 is 209 thousand rubles. It arose due to constant differences - 1,045,000 rubles. The current tax on the profit of an enterprise, calculated in accordance with the provisions of PBU 18/02, is 327 thousand rubles, which corresponds to the information in the declaration for 2013."

Financial result of economic activity

This section also lists the specific amount received in the current year. The note lists the factors that influenced the financial result. These may include, in particular, commercial, administrative and other expenses incurred and written off relating to the sale of a large batch. finished products, released in the last quarter of the completed year and sold in the first quarter of the period that began.

Accounting Policy Data

This section indicates the regulatory documents on the basis of which it was formed and approved. The accounting policies describe:

Conclusion

The final documents, provided at the end of the period to interested users, contain dry numbers. The necessary clarifications on certain areas of accounting are provided by the explanatory note to the balance sheet. The FSS in some cases requires this document, although the regulations do not provide for the obligation of enterprises to provide it. The main users, as a rule, are the founders and the Federal Tax Service. The explanatory note can also be checked by auditors to ensure that its indicators correspond to the balance sheet figures. In practice, there are usually no difficulties in drawing up this document. Because the unified form no, experts use established unspoken rules for filling out. The explanatory note must be certified by the signatures of the general director and chief accountant.

Legislatively, the explanatory note is not mandatory report, although it is included in the annual financial statements. However, there are situations when such a document is simply necessary. Let's look at in what cases is it necessary this document and in what form it should be drawn up.

Explanatory note: essence and content

In fact, tax authorities do not need an explanatory note. It is compiled so that the company can confirm its positive reputation:

• the more fully all the figures from the report are disclosed, the more transparent the company’s activities will look;
• an explanatory note will make the company more authoritative in the eyes of potential partners, and will also attract third-party investors;
• An explanatory note is an opportunity to avoid various questions from regulatory authorities.

Experts recommend drawing up an explanatory note at the same frequency as financial statements. Why explain accounting documentation? For example, to determine final figure“accounts receivable”, it is necessary to take into account the balances for all calculations, and also take into account the amount of the reserve, which is not separately indicated in the balance sheet, however, may be of interest to certain investors.

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As a rule, no explanations are given to the balance sheet alone, since the balance sheet is not compiled alone, but together with additional reports. In this regard, clarification must be provided for all submitted reports at once. The explanatory note must contain a transcript of all balance lines. For example, from a company's financial performance report we get an idea of ​​the company's net income, however, it is part of a balance sheet line called “Retained Earnings”. Accordingly, this indicator definitely needs to be deciphered.

Most often, line decodings are presented in the form of tables, where the number and name of the line are indicated in one column, and an explanation is placed in the second. In addition to the decoding, the explanatory note should indicate the following points:

• general information about the company: details, founders, date of creation, organizational form, other information about the company;
• main provisions of accounting policies;
• balance sheet structure in percentage terms;
• asset valuation and analytical financial indicators: liquidity, reserve coverage, profitability;
• composition of fixed assets, company reserves in value terms;
• salary fund;
• security issued and received;
• other information about the company's work.

The explanatory note is signed by the head of the enterprise and certified by the company seal. But, in general, all of these items are not required to be completed.

Sample of filling out an explanatory note to the annual financial statements

There is no general, unified form for an explanatory note to the annual financial statements, therefore, this document is drawn up arbitrarily. The points of the explanatory note are determined by management, depending on how complete the decoding of indicators should be:

All explanatory information is indicated in free form and may contain, in addition to tables, graphs and diagrams. You can detail the information in the most in different ways, it all depends on how much detail management wants to disclose information about the company's work. The most important thing is that the information is as reliable and useful as possible.

There are often situations when the tax inspectorate requires some clarification regarding the indicators that an organization or entrepreneur has presented in reporting. During desk audits, the tax inspector sends a request, indicating the deadline for fulfilling the requirement - 5 working days (Tax Code of the Russian Federation, clause 3, article 88, clause 6, article 6.1). In this article we will tell you about a sample explanatory note to the tax office upon request and give instructions for filling it out.

What is the explanatory note used for?

An explanatory note should usually be drawn up in in writing, supporting documents must be attached to it. So, if you received a letter from the tax office demanding clarification, this means that the inspector was not satisfied with something in the report. Basically, requirements are sent out during desk audits. The “camera camera” is carried out using special programs in automatic mode.

Let's consider cases when the tax authority has the right to demand clarification:

1. If errors or discrepancies between the tax information and the data in the report are identified in the submitted declaration;
2. If the tax amount in the updated declaration is less than in the original one;
3. If an income tax return is submitted with a loss.

When tax reports actually contain errors, organizations and entrepreneurs can immediately send an updated declaration, rather than an explanatory note (Tax Code 81, clause 1, article 81).

Any explanatory note is written in free form; there are no strict forms for writing it. A note is submitted on paper in one of the following ways:

1. in person by contacting the tax office;
2. by mail.

Explanatory note on personal income tax certificates

According to 2-NDFL certificates, tax authorities do not have the right to conduct desk audits, since these certificates are neither a calculation nor a declaration. However, when checking them, inaccuracies may arise and the Federal Tax Service may require clarification. The tax office may require an explanation of the reason for the discrepancy in the amounts of accrued, withheld and paid personal income tax by an employee, either if errors were identified when submitting a deduction, or when the amount of personal income tax paid in the current year is less than the personal income tax of the previous year.

Explanatory note on the simplified tax system declaration

Request for clarification simplified taxation system declarations This is mainly due to discrepancies between the data on the amount of income in the report and the receipts in the organization’s current account. Tax authorities currently have access to the current account of an organization or entrepreneur. And in cases where the results in the inspection and the results in the declaration diverge, this requires explanation. Such discrepancies in amounts may be associated with receipts to the current account that are not taken into account when calculating the company’s income, for example, a return of payment from a supplier, assistance from the founders of the organization, loans, etc.

Explanatory note on losses

When tax authorities require an explanation of a loss in a declaration, it is necessary to justify the reason for its occurrence. Therefore, it is necessary to provide documentary evidence of income and expenses, explain how the calculation took place, and also justify the occurrence of this loss. For documentary evidence Extracts from accounting registers, contracts with suppliers, contracts with clients, etc. are suitable.

The more carefully you prepare your explanation, the fewer additional questions the tax office will have.

Explanatory note on VAT for refund

As with checking other declarations, if tax authorities identify errors in the VAT return, they require explanations. As a rule, if a VAT return is submitted for refund, the tax office requires explanations. If you submit a VAT return to in electronic format, then you must provide explanations on it electronically. Explanations submitted in another form will be considered unsubmitted. (Tax Code of the Russian Federation, clause 3, article 88).

Errors in drafting an explanatory note

In order to avoid possible errors When drawing up an explanation, you need to clearly understand what exactly the tax office requires of you. Since there are no clear requirements for writing a note, the task is simplified, but you should remember a few points:

1. Like any outgoing document, you must register the note under a specific number;
2. The explanation must contain the name of the authority to which you are sending this note. This must be the tax authority at the place of registration of the organization or individual entrepreneur;
3. The note must indicate the number of the request that the tax office sent you;
4. In the text of the note, it is advisable to highlight sections, subsections, paragraphs and subparagraphs;
5. Attachments to the note must be properly completed.

If the error indicated by the tax authorities really exists in the report, but it does not affect the final result and does not underestimate the tax base, the organization or entrepreneur can do the following: indicate in the explanatory note that “the specified error does not underestimate the tax base and does not reduce payments to the budget, the correct consider the value _______”, or immediately submit an updated declaration.

Responsibility for failure to provide an explanatory note

Answers to common questions

Question No. 1.“Do we need to notify the tax office that we have received a notification?”

Yes, indeed, at present, in some cases, tax authorities should be notified that you have received a demand (letter of the Federal Tax Service of the Russian Federation NED-4-15/1071 dated January 21, 2015).

Question No. 2.“Our tax office sent a request for explanations, which does not have a stamp. Is this legal?

It is right that the requirements submitted by the Federal Tax Service may not have the stamp of the tax authority (letter of the Federal Tax Service of the Russian Federation NED-3-2/2739 dated July 15, 2015).

Question No. 3.“If our organization ignores the tax authorities’ requirement and does not provide an explanation, can we be fined?”

The tax office has no right to charge you a fine for refusing to provide explanations. However, it is in your best interests to provide explanations, because Based on discrepancies between the declaration data and the tax authorities, you may be charged additional taxes or payments, and this is more complicated.

INFORMATION RELATED TO REPORTING (PREVIOUSLY EXPLANATORY NOTE) WITH AN EXAMPLE OF COMPLETION

As you know, when preparing annual accounting (financial) statements, an organization can present Additional information, accompanying financial statements, which it considers useful for making economic decisions. This information will be discussed in this material.

Before considering the topic of this article, let us recall within what time frame an organization must submit annual accounting (financial) statements to the statistics department and tax authorities, what these statements are, and what is included in them.

Deadlines for submitting annual accounting (financial) statements

By general rule the organization must submit a mandatory copy of the annual accounting (financial) statements to its territorial statistics department no later than three months after the end of the year, this is indicated by the provisions of Article 18 Federal Law dated December 6, 2011 N 402-FZ “On Accounting” (hereinafter referred to as Law N 402-FZ). If the reporting is subject to a mandatory audit, then the organization must submit an audit report on it along with such reporting or no later than 10 business days from the day following the date of the audit report, but no later than December 31 of the year following the reporting year.

Within the same time frame - no later than three months after the end of the reporting year, the organization must submit annual accounting (financial) statements to its tax office, as indicated by subparagraph 5 of paragraph 1 of Article 23 Tax Code Russian Federation. Note that this does not apply to cases where the organization is not required to keep accounting records or if it is a religious organization that did not have an obligation to pay taxes and fees during the reporting (tax) periods of the calendar year.

The concept of accounting (financial) statements and requirements for them

Accounting (financial) statements provide information about the financial position of an organization at reporting date, the financial result of its activities and movement Money for the reporting period, compiled in accordance with the requirements of Law N 402-FZ on established forms(Clause 1 of Article 3 of Law No. 402-FZ).

At the same time, the reporting must give a reliable picture of the financial position of the organization as of the reporting date, the financial result of its activities and cash flows for the reporting period, which is necessary for users of these reporting to make economic decisions (clause 1 of Article 13 of Law No. 402-FZ).

Composition of accounting (financial) statements

In general, annual financial statements consist of a balance sheet, a statement of financial results and appendices to them, as established by paragraph 1 of Article 14 of Law No. 402-FZ.

But since such a standard has not yet been approved, then, on the basis of paragraph 1 of Article 30 of Law N 402-FZ, the organization’s reporting (with the exception of credit institutions, state (municipal) institutions) are formed according to the forms approved by Order of the Ministry of Finance of Russia dated July 2, 2010 N 66n “On the forms of financial statements of organizations” (hereinafter referred to as Order N 66n), and the main regulatory documents, used in its formation are:

As you can see, the explanatory note is not part of the company’s annual accounting (financial) statements.

Composition of information included in information accompanying financial statements

If the statements are prepared by a joint-stock company, then the following information is included in the information accompanying the financial statements:

On the number of shares issued by the joint-stock company and fully paid;

About the number of shares issued but not paid or partially paid;

On the par value of shares owned by the joint-stock company, its subsidiaries and dependent companies;

dynamics of the most important economic and financial indicators activities of the organization over a number of years.

In particular, the main performance indicators of the organization are given, indicating changes in the property and financial position, the reasons that influenced the financial results activities of the organization, etc.

planned development of the organization;

expected capital and long-term financial investments;

policy regarding borrowings, risk management;

activities of the organization in the field of research and development work;

environmental measures.

For environmental protection measures, the main activities carried out and planned by the organization in the field of protection are given environment, the impact of these measures on the level of long-term investments and profitability in the reporting year, characteristics of the financial consequences for future periods, data on payments for violation of environmental legislation, environmental payments and fees for Natural resources, current environmental protection costs and the degree of their impact on the financial results of the organization;

other information.

In addition, the information accompanying the financial statements may include information:

About the costs of energy resources;

About environmental activities organizations.

Such clarifications are contained in Information of the Ministry of Finance of Russia N PZ-10/2012 “On the entry into force on January 1, 2013 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting”, in Letter of the Ministry of Finance of Russia N PZ-7 /2011 "On accounting, formation and disclosure of information on the environmental activities of the organization in financial statements."

Energy cost information

As follows from Letter of the Ministry of Finance of Russia dated January 28, 2010 N 07-02-18/01, the information accompanying the financial statements may include the following indicators:

Total costs for the acquisition and consumption of all types of energy resources;

Costs of acquisition and consumption for the purpose of production (performance of work, provision of services) of energy resources by type of energy (nuclear, thermal, electric, electromagnetic, others).

The indicated indicators for the reporting year can be compared with the corresponding planned indicators, by type of product (work, service), taking into account the seasonality of the organization’s activities.

Information about the environmental activities of the organization

Based on Letters of the Ministry of Finance of Russia N PZ-7/2011 “On accounting, formation and disclosure in financial statements of information about the environmental activities of an organization”, dated January 27, 2012 N 07-02-18/01 in the information accompanying the financial statements, The following information may be provided:

A list of the main activities carried out and planned by the organization and a description of the financial consequences for future periods;

An example of filling out information accompanying financial statements

(data are conditional).

Related information
to the annual financial statements of LLC "X" for 2017.

I. General information about the organization

1.1. Full corporate name of the company: Society with limited liability"X".

Type of ownership: LLC, private.

1.2. The company was created in accordance with the Civil Code of the Russian Federation and Federal Law dated 02/08/1998 N 14-FZ “On Limited Liability Companies”.

date state registration"___" _____________20____

OGRN:_______________

Taxpayer Identification Number: ________________

Registered with the Federal Tax Service of the Russian Federation No. _______ to _________________ "___" _________ 20____: certificate No. ___________________

Legal address of the Company _______________________________________________

Mailing address ___________________________________________________________

1.3.The main activity of LLC "X" is wholesale refrigeration equipment, its installation and service.

A related activity is retail spare parts for refrigeration equipment. As of December 31, 2017, the Company has separate division, not allocated to a separate balance - store retail, located at: ______________________________

1.4. Management of the current activities of the Company is carried out by the sole executive body of the company - General Director

__________________________________________________________________(FULL NAME)

1.5. The number of employees in the Company as of December 31, 2017 is XXX people.

1.6. The accounting statements of LLC "X" for 2017 were prepared based on the accounting rules in force in Russia accounting and reporting and Federal Law of December 6, 2011 N 402-FZ “On Accounting”. There were no significant deviations from the accounting rules in 2017.

II. Financial result obtained from main activities

3.1. The financial result of LLC "X" received from the main activities in 2017 amounted to X XXX XXX rubles. In retail trade, a loss was received in the amount of XXX XXX rubles.

Data on the financial results of LLC "X" for previous years.

The financial results of the Company's activities are presented in the table:

2014 ___________________________________________________________________

2015 ___________________________________________________________________

2016 ___________________________________________________________________

III. Information on discontinued operations

By decision General Director dated December 15, 2017, X LLC ceases retail trading activities. The termination of retail trade is carried out by selling the property used for these purposes and fulfilling outstanding obligations in relation to retail trade.

The book value of assets planned for sale as of December 31, 2017 is X XXX XXX rubles, and the amount of liabilities is X XXX XXX rubles.

The decision to terminate retail trading activities was brought to the attention of all third parties whose interests are affected, including laid-off employees of the organization.

Due to a reduction in the number of employees in the amount of XX people, the amount of severance pay in the amount of XXXX rubles is planned to be paid.

Payments in favor of counterparties with whom it is planned to terminate relations will amount to X XXX rubles.

In connection with these expenses, X LLC recognizes the following estimated liabilities:

for payment of severance pay in the amount of XXXX rubles;

for repayment of obligations related to the termination of contracts - X XXX rub.

Estimated liabilities are reflected in the organization’s balance sheet as of December 31, 2017.

Planned maturity date:

with staff - March 2018;

with counterparties - April 2018

General Director _____________________ (full name)

Chief accountant _____________________ (full name)

Soloveichik S.F.

The main purpose of drawing up an explanatory note is to decipher the financial statements, in particular the balance sheet (Form 1). A well-written explanatory note will place inspectors in favor of your company, make it much easier to submit your balance sheet, and reduce the likelihood of an extraordinary tax audit.

Who doesn't provide an explanatory note?

Not required to draw up a document non-profit organizations and associations that lack commercial activity. However, if in some period they did receive profit from any side activities, they will have to provide an explanatory note. An example of such an activity would be the sale of retired equipment. If it was simply written off, it will not be considered commercial turnover.

Individual entrepreneurs may not bother themselves with drawing up an explanatory note. In addition, they do not represent a balance sheet at all. Enterprises that are on a simplified taxation system draw up a document in a simplified version.

It is worth remembering that if the company last year something important or significant happened - the type of activity changed, a large long-term loan was received, natural disaster If significant damage were caused, then these events must be reflected in the explanatory note.

How to write an explanatory note correctly?

The form of the document is not regulated, that is, each taxpayer draws it up at his own discretion. However, PBUs have strict requirements for what should be contained in the explanatory note.

The document must include:

A brief summary of the company's current activities.
Any qualitative changes in property or finances (a large loan was taken out, a large block of shares in another company was acquired) that affected the performance of the enterprise - this also needs to be reflected. It is also worth explaining the reasons for what happened (market expansion, need for additional financing).
Factors that greatly influenced the change in the financial condition of the company.
Management decisions adopted based on the results of the reporting period.
Changes that have occurred in the system of distribution of financial results.

Main sections of the explanatory note

General information

Tell us about your company: form of ownership, name, number, management system and founders. If licenses have been obtained, please indicate which ones and in which areas. At the end of the section it is worth providing data on taxes paid for the period.

Accounting changes

All changes in accounting policies are listed here. This section is worth filling out if you have established a non-standard calculation scheme for any indicator. You also need to justify why your diagram more accurately reflects the state of the company.

Assets and Liabilities

In this section it is worth describing each block in detail - by fixed assets, intangible assets, inventories, loans and credits, foreign currency obligations.
For assets such as fixed assets and intangible assets, be sure to disclose depreciation and writedown information. For loans, it is worth describing the terms of their repayment and the operating expenses incurred on them. For foreign currency liabilities – exchange rate differences based on financial results.

Balance sheet structure and profit dynamics

Show your solvency here - at given time and for the near future. It would be appropriate to calculate liquidity and financial stability indicators, as well as profitability.

Income and expenses

The purpose of this section is to show in detail your financial flows. Describe sales volumes (preferably in detail and in several sections - by type of product, by region), production costs, various distribution costs, and the amount of financial reserves.

Business activity

Describe your business activity indicators - sales geography, degree of implementation of plans, efficiency of using your own resources. If you have experienced a decline in any area, indicate the reasons for it.

Opening balances

Indicate their magnitude and the reasons for the changes (reorganization, changes in the accounting law).

Affiliates

These are companies and individuals that are dependent on you or control your company. These include your subsidiaries, parent organization, founders, and shareholders. List them all, describe what business relationships you have.

Conditional facts of economic activity

This includes cases that have not yet been resolved and obligations that have not yet been established. For example, if you are conducting a lawsuit about causing damage to a client, then the amount of compensation is not yet an established fact, conditional. Or for your products there are warranty obligations. Describe such facts, the reasons for their uncertainty, and the amount reserved for them.

Cooperative activity

Such activities include operations under simple partnership agreements. List the types and total number such contracts, the amount of turnover on such transactions and financial results on them.

Branches and divisions

If your company has branches, list them and give general summary indicators for them. As a result, indicate the total share of divisions in your total net profit.

Budget assistance

Perhaps your company received a budget loan or financing? Describe the amount and nature of funds received.

Information about promotions

If your company is Joint-Stock Company, then in this section it is worth describing the number of shares issued, the extent of their payment (partially, fully), the size of the block of shares owned by your company. If you had an additional emission, tell us about its reasons and size.

Tax assets

This section is governed by the provisions of PBU 18/02. Reflect in it changes in conditional income and income tax expenses, tell us about the resulting permanent and temporary differences, tax losses, and deferred assets.

Discontinued operations

If your company ceases any type of activity or activity in any area, write about the reasons and amounts of disposed assets and liabilities. Uncover financial flows by this species activities and how their liquidation will affect general state companies.

Other indicators

Summarize here, show the feasibility of the company’s existence, its usefulness.

Your explanatory note does not necessarily have to contain all of these sections. Write about what happened specifically to your company. The most detailed and understandable explanatory note will remove all unnecessary questions from your tax inspector!

You can download a sample explanatory note below

Download a sample explanatory note to the balance sheet for freeAll forms

• explanatory note_sample.doc