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Този сайт използва т.нар. бисквитки (Cookies), съгласно разпоредбите на Регламент (ЕС) 2016/679 на Европейския парламент и на Съвета, за да Ви осигури най-функционалното посещение на нашия сайт. "Бисквитките" ни помагат да подобряваме съдържанието на сайта, като Ви даваме персонализирано и много по-бързо онлайн изживяване. Те се използват само от нашия сайт и нашите доверени партньори. Кликнете ТУК за подробности относно правилата за "бисквитките". Съгласен съм
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  • Осчетоводяване на разходи за покриване на просрочени осигурителни и ДДС задължения

    Трендафил Василев Отговор, предоставен от
    Трендафил Василев
    Въпрос:
    ➤ Фирма Х има образувано дело за доброволно изпълнение за просрочени осигурителни задължения и ДДС от НАП. Задълженията са платени, но не по партиди, а по една сметка на НАП за просрочване. Kак да бъдат осчетоводени по съответните партиди за ДОО, ЗО, данък и др., след като сумата е покрила общо задълженията? Може ли да се осчетоводят по съответните партиди или има друг начин за осчетоводяване?

    Отговор:
    Съгласно чл. 16, ал. 1, т. 3 от Закона за счетоводството (ЗСч) ръководството на всяко дружество утвърждава формата на счетоводството му, която следва да осигурява синхронизирано осъществяване на хронологичното и систематичното (аналитично и синтетично) счетоводно отчитане. Най-общо казано аналитичните счетоводни сметки се използват за отчитане на отделните видове активи и пасиви като данните, получени от тях, имат по-детайлен вид. Обичайно чрез аналитичните счетоводни сметки могат да се получат данни както в парично изражение, така също и в натурално изражение, или в трудово изражение, или например, както е във Вашия случай, по партиди на НАП. Аналитичното отчитане се организира по преценка и в зависимост от нуждите на ръководството на дружеството.
     
    Възможен вариант за счетоводни записвания по вашия въпрос би бил следният:

    1. За отчитане на делото за доброволно изпълнение, съответно с конкретните суми по Вашите аналитични партиди:
    Дт с/ки Осигурителни/ данъчни/ други задължения към НАП по партиди
                  Кт с/ка Дело за доброволно изпълнение
     
    2. За отчитане на изплащането на задълженията и начислените от НАП лихви по тях:
    Дт с/ка Дело за доброволно изпълнение
    Дт с/ка Разходи непризнати за данъчни цели (съгласно разпоредбите на чл. 26, т. 6 от Закона за корпоративното подоходно облагане (ЗКПО))
                 Кт с/ка Разплащателна сметка
     
    Следва да имате предвид, че съгласно разпоредбата на чл. 26, т. 6 от ЗКПО не се признават за данъчни цели разходите за лихви за просрочени публични държавни или общински задължения.
     
    С уважение:


    Нормативна рамка

    ЗСч

    ЗКПО

    БЕЗПЛАТНО приложение portalschetovodstvo.bg

    Счетоводство и данъци: 17 експертни становища

    Бъдете в крак с всички решения, предложени от специалистите.
    Абонирайте се сега в бюлетина на PortalSchetovodstvo.bg и получете специалния PDF "Счетоводство и данъци: 17 експертни становища"!

    Да, искам информация за продуктите на РС Издателство и Бизнес консултации. Приемам личните ми данни да бъдат обработвани съгласно Регламент ЕС 2016/679

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    Май
    Януари
    Февруари
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    Април
    Май
    Юни
    Юли
    Август
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    Октомври
    Ноември
    Декември
    2025
    1950
    1951
    1952
    1953
    1954
    1955
    1956
    1957
    1958
    1959
    1960
    1961
    1962
    1963
    1964
    1965
    1966
    1967
    1968
    1969
    1970
    1971
    1972
    1973
    1974
    1975
    1976
    1977
    1978
    1979
    1980
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    1983
    1984
    1985
    1986
    1987
    1988
    1989
    1990
    1991
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    1993
    1994
    1995
    1996
    1997
    1998
    1999
    2000
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    2004
    2005
    2006
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    2011
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    2013
    2014
    2015
    2016
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    2018
    2019
    2020
    2021
    2022
    2023
    2024
    2025
    2026
    2027
    2028
    2029
    2030
    2031
    2032
    2033
    2034
    2035
    2036
    2037
    2038
    2039
    2040
    2041
    2042
    2043
    2044
    2045
    2046
    2047
    2048
    2049
    2050
    НдПнВтСрЧтПтСб
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