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Home - Ministry of Finance has adjusted the forms of accounting companies
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Ministry of Finance has adjusted the forms of accounting companies

From January 1, 2020:
- the obligation to make payments on advance payments on corporate property tax is canceled;
- the right to choose an inspection is fixed, into which it is possible to submit reports on property tax of an organization if there are several objects in one region.
From reporting for 2020:
- the obligation of organizations to submit declarations on transport and land taxes is canceled.
We wrote about these and other changes when the project was adopted in the third reading (see review).
Document: Federal Law of 15.04.2019 N 63-
The order was registered with the Ministry of Justice on May 20. The amendments are related to amendments to PBU 18/02 and the Law on Accounting, according to which from 2020 the Federal Tax Service will form and maintain a special accounting base. The document comes into force on June 1. A number of provisions will need to be applied in reporting for 2020.
Consider what the new shapes look like.
General change for all forms
OKUD form codes are brought into line with the current edition of the Rosstandart order. OKVED is also replaced by OKVED 2.
Reports will need to be filled out only in thousand rubles. Unit of measure "million rubles." excluded from forms.
Changes in the balance sheet
A new line has appeared, in which it is necessary to indicate whether the organization is subject to mandatory audit. If so, then it will be necessary to give the name of the audit organization (full name of the individual auditor), her (his) TIN, PSRN (BINP).
Changes in the report on financial results
Line 2410 received a new name - "Income Tax". Lines 2421, 2430, 2450 are excluded from the form. New lines appeared:
2411 - Current income tax;
2412 - Deferred income tax;
2530 - Income tax on operations the result of which is not included in the net profit (loss) of the period".
The aggregate financial result will now need to be defined as the sum of the rows:
"Net income (loss)";
"The result from the revaluation of non-current assets, not included in the net profit (loss) of the period";
Result from other operations not included in net profit (loss) of the reporting period;
"Income tax on operations the result of which is not included in the net profit (loss) of the period".
Changes in the report should be applied with the accounting for 2020. The organization has the right to decide to use them before.
Changes to the simplified financial results report
The line "Income taxes (income)" must include the current income tax and deferred tax.
Changes in the report should be applied with the accounting for 2020. The organization has the right to decide to use them before.
Document: Order of the Ministry of Finance of April 19, 2019 N 61n