Working draft of the income and expense book (КУДиР) under Federal Tax Service (ФНС) Order (ЕА-7-3/816@), with sections for income/expenses, fixed/intangible assets, losses and the trade levy. Before official use, transfer the data to the approved form.
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Working draft for transfer to the form in Appendix No. 2 to Federal Tax Service (ФНС) Order (ЕА-7-3/816@) dated 07.11.2023. Year: . Recordkeeping began: . Management documentation classifier (ОКУД) code: , enterprise classifier (ОКПО) code: . Taxpayer: , taxpayer identification number (ИНН) . Organization; tax registration reason code (КПП) . Account with . Other accounts: . Tax base: income reduced by expenses.
| No. | Source document date and number | Transaction description | Income, RUB | Expenses, RUB |
Quarterly and cumulative totals: .
| No. | Source document date and number | Transaction description | Income, RUB | Expenses, RUB |
Quarterly and cumulative totals: .
| No. | Source document date and number | Transaction description | Income, RUB | Expenses, RUB |
Quarterly and cumulative totals: .
| No. | Source document date and number | Transaction description | Income, RUB | Expenses, RUB |
Quarterly and cumulative totals: .
| Code | Item | Amount, RUB |
| 010 | Income for the tax period | |
| 020 | Expenses for the tax period | |
| 030 | Difference between minimum and ordinary tax for the previous period | |
| 040 | Tax base: 010 − 020 − 030, if positive | |
| 041 | Loss: 020 + 030 − 010, if positive |
Additional supporting statement details:
The book shall be maintained electronically. At the end of the tax period, it shall be printed, numbered, bound and certified under the prescribed procedure. A new book shall be opened for each tax period. Entries shall be made in Russian; source documents in another language shall be accompanied by a line-by-line translation. Entries shall be based on source documents and the conditions for recognizing income or expenses, rather than solely on cash movements. Quarterly and cumulative totals shall be reconciled with Section I entries; the same expense shall not be counted twice. Section II figures shall be checked using the common asset number, payment and commissioning dates, original or residual value and recognition proportions. Recognized expenses shall be transferred to Section I for the relevant period. The preparer shall perform and check all calculations: this document does not calculate them automatically.
This book contains numbered and bound pages. Head of the organization __________ / / . Seal, if any. Entries shall be made chronologically from source documents. Corrections shall be justified and confirmed by a signature, date and seal, if any. The electronic book shall be printed under Appendix No. 5 to the Order. This draft does not calculate figures or replace the approved form when it must be presented.
This is a draft template. Before use, have a lawyer review the text and adapt it to your circumstances and current legislation of the Russian Federation. This document is not legal advice.
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