Что нужно успеть бухгалтеру до конца года

Екатерина Уцына

Что нужно успеть бухгалтеру до конца года
Elnur_ / Depositphotos.com

В последние дни декабря дел у бухгалтера много. Помимо текущих обязанностей есть еще ряд мероприятий, сроки по которым истекают 31 декабря. Мы подготовили чек-лист дел, которые бухгалтеру нужно успеть сделать до конца года.

Выплатить зарплату за декабрь

Сделать это до новогодних каникул можно только, если срок выплаты зарплаты, прописанный в трудовом договоре или правилах внутреннего трудового распорядка установить как дату в интервале с 1 по 8 число месяца. В этом случае обязанность перечисления зарплаты в декабре будет обязанностью работодателя. При указании иных дат и досрочной выплате зарплаты такие не будут соблюдаться положения локального нормативного акта, трудового или коллективного договора (п. 2 ст. 22, п. 4 ст. 189 Трудового кодекса). Кроме того, период времени до следующей даты выплаты может превысить установленные законодательством полмесяца (п. 6 ст. 136 ТК РФ). При досрочной выплате декабрьской зарплаты обратите внимание на порядок исчисление и перечисления НДФЛ в бюджет, а также заполнения расчета по форме 6-НДФЛ.

Выбрать обособленное подразделение, через которое будет сдаваться отчетность по НДФЛ

Если не успеваете подать уведомление в выбранный налоговый орган в декабре, то сделать это можно и в первый рабочий день нового года – 9 января 2020 года. Напомним, по новым правилам, вступающим в силу с 2020 года, организация, имеющая обособленные подразделения, находящиеся на территории одного муниципального образования, имеет право выбрать одну налоговую инспекцию и представлять в нее отчетность по формам 2-НДФл и 6-НДФЛ в отношении работников всех таких подразделений (п. 2 ст. 230 Налогового кодекса).

Выбрать обособленное подразделения в субъекте РФ, через которое будет уплачиваться налог на прибыль

Аналогичный порядок предусмотрен и для этого налога. Организация самостоятельно выбирает то обособленное подразделение, через которое осуществляется уплата налога в бюджет этого субъекта РФ. Налог определяется исходя из доли прибыли, исчисленной из совокупности показателей таких подразделений (п. 2 ст. 288 НК РФ). Уведомление представляются, если изменился порядок уплаты налога, количество подразделений на территории субъекта РФ или произошли другие изменения, влияющие на порядок уплаты налога.

Выбрать обособленное подразделение, через которое будет представляться единая отчетность по налогу на имущество организаций

И в отношении этого налога с 2020 года будет введен упрощенный порядок сдачи отчетности, если у организации имеются облагаемые по среднегодовой стоимости объекты недвижимости, находящиеся на территориях нескольких инспекций одного региона (подп. 1.1 ст. 386 НК РФ). Уведомление о выборе налогового органа, куда будет представляться единая отчетность можно подать уже с 1 января 2020 года (и до 1 марта 2020 года) (письмо ФНС России от 12 июля 2019 г. № БС-4-21/13701@).

Провести годовую инвентаризацию на 31 декабря

По общему правилу инвентаризация обязательно проводится перед составлением годовой бухгалтерской отчетности (п. 27 Положения по ведению бухучета и отчетности в РФ, утв. приказом Минфина России от 29 июля 1998 г. № 34н). Если же организация создавала резервы, например, на оплату предстоящих отпусков и вознаграждений за выслугу лет и по итогам работы за год, на гарантийный ремонт, на ремонт основных средств, по сомнительным долгам, то на последнее число налогового периода необходимо провести их инвентаризацию. Полученные результаты отражаются в учете. Также стоит подумать, нужно ли будет создавать резервы в предстоящем году.

Проверить и уточнить налоговый статус иностранных работников

От того, сколько календарных дней в году они находились в РФ, зависит и ставка НДФЛ, применяемая к их доходам (п. 2 ст. 207 НК РФ). Поскольку законодательством не предусмотрена возможность определения налогового статуса работника исходя из предполагаемого времени нахождения на территории РФ (в том числе исходя из срока заключенного трудового договора), то окончательный подсчет дней проводится в последний день налогового периода (письмо Минфина России от 28 октября 2010 г. № 03-04-06/6-258).

Проверить выполнение условий для применения пониженных тарифов страховых взносов

Если предусмотренные законодательством условия для применения пониженного тарифа, например о минимальной доле дохода от определенного вида деятельности в общей сумме доходов, по итогам календарного года выполняются, то организация может произвести перерасчет ранее уплаченных взносов, рассчитанных исходя из максимального тарифа (письмо Минфина России от 1 февраля 2019 г. № 03-15-06/5854). При этом действует и обратное правило – нарушение какого-либо условия применения пониженных тарифов в конце года обернется для компании значительными расходами. Ведь тогда придется применить общеустановленный тариф с начала календарного года и пересчитать взносы по общему тарифу (ст. 427 НК РФ).

Подать уведомление о переходе на УСН

Если организация или предприниматель решили перейти на УСН с 2020 года, то уведомить об этом налоговый орган по месту нахождения нужно не позднее 31 декабря 2019 года (п. 1 ст. 346.13 НК РФ).

Источник: garant.ru

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