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Дані обліку за розрахунками із бюджетом не відповідають даним картки обліку платника податків: алгоритм дій
Підприємство — високодохідник, платник податку на прибуток. Виявлено дані обліку за розрахунками із бюджетом (у частині ПнП), що не відповідають даним картки обліку платника податків.Чи є особливості зі списання непідтвердженої Дт заборгованості за розрахунками із бюджетом? Чи формується резерв під таку Дт заборгованість? Який термін позовної давності для такої заборгованості? Вплив на податок на прибуток у разі списання такої заборгованості? Чи варто обліковувати списану суму на позабалансовому рахунку 071 3 роки?
Любов ПОЛЬСЬКА-ШУМЕЙКО,
бухгалтер-практик
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