Tax and accounting of work in progress: main differences. Work in progress (WIP): accounting and evaluation

As in accounting, in tax accounting expenses are divided into direct and indirect (Clause 1, Article 318 of the Tax Code of the Russian Federation). However, these are completely different concepts. If in accounting, direct costs are understood as those expenses that are directly (in particular, without distribution) included in the cost of production, then in tax accounting, direct expenses are understood as all expenses that are included in the tax cost of products.

The taxpayer independently determines accounting policy for tax purposes, a list of direct expenses associated with the production of goods (performance of work, provision of services) (clause 1 of Article 318 of the Tax Code of the Russian Federation). Accordingly, they relate to expenses of the current reporting (tax) period as products are sold (clause 2 of Article 318 of the Tax Code of the Russian Federation). The procedure for including direct expenses in work in progress balances, balances finished products, goods shipped established art. 319 of the Tax Code of the Russian Federation.

For the purposes of ch. 25 of the Tax Code of the Russian Federation, work in progress (WIP) means products (work, services) of partial readiness, i.e. not having undergone all processing (manufacturing) operations provided for by the technological process. Work in progress includes completed but not accepted by the customer works and services.

WIP also includes the balances of unfulfilled production orders and the balances of semi-finished products of own production. Materials and semi-finished products in production are classified as work in progress provided that they have already been processed.

The assessment of WIP balances at the end of the current month is carried out by the taxpayer on the basis of data from primary accounting documents on the movement and balances (in quantitative terms) of raw materials and materials, finished products by workshop (production and other production divisions of the taxpayer) and data tax accounting on the amount of direct expenses incurred in the current month.

The taxpayer independently determines the procedure for distributing direct expenses for work in progress and for products manufactured in the current month (work performed, services rendered), taking into account the correspondence of the expenses incurred for manufactured products (work performed, services rendered). This procedure is fixed in the order on the organization’s accounting policy for tax purposes (UNP) and is subject to application for at least two tax periods.

The amount of WIP balances at the end of the current month is included in the direct expenses of the next month.

Thus, the rules for the formation of work in progress in tax accounting may, in principle, not differ from similar rules in accounting. The determining factor is the composition of expenses included in the cost of production.

In accounting, indirect costs are understood as expenses that relate to production as a whole (accounts 25 and 26). They are also included in the cost of a specific type of product, but not directly, but after calculating (distributing) the corresponding share.

In tax accounting indirect expenses All remaining expenses are allocated to production and sales, i.e. those that are not taken into account in the tax value of products (do not apply to direct) and are not recognized non-operating expenses according to Art. 265 of the Tax Code of the Russian Federation, but in principle are recognized as expenses for the purposes of Ch. 25 of the Tax Code of the Russian Federation (clause 1 of Article 318 of the Tax Code of the Russian Federation). At the same time, the amount of indirect expenses of the reporting (tax) period is allocated in full to the reduction of profit for this period (clause 2 of Article 318 of the Tax Code of the Russian Federation).

It turns out that part of the indirect costs accounting in tax accounting may refer to direct expenses. For example, this happens when general production and general business expenses reflected in accounts 25 and 26, or a certain part of them, according to the UNP, are considered direct expenses. The taxpayer chooses the mechanism for distributing ODP and OHR to direct expenses in tax accounting independently (using economically justified indicators) and also records it in his accounting policy for tax purposes (paragraph 5, paragraph 1, Article 319 of the Tax Code of the Russian Federation).

Note that such a discrepancy in the classification of expenses is not so significant for tax purposes if, ultimately, expenses, called differently in tax and accounting, are included in the cost and, accordingly, form work in progress in both accounts.

On the contrary, such discrepancies in the classification of expenses are very significant, which lead to a discrepancy between the actual cost in tax and accounting.

For example, part of the direct accounting expenses in tax accounting may be classified as indirect expenses. In particular, according to the accounting policy for accounting purposes (hereinafter referred to as UBP), rent for an item of fixed assets used exclusively for the production of one type of product is recognized as a direct expense and is immediately reflected in account 20, and according to the accounting policy for tax purposes, this expense is not refers to direct costs.

The most common case of discrepancies in cost is when operational and technical expenses in accounting are included in the cost of production (i.e. account 26 is distributed to account 20) and, accordingly, in work in progress, and in tax accounting these same expenses are recognized as indirect, immediately written off and, accordingly, , are not included in the WIP.

Of course, in order to simplify the accounting of the income tax payer, the provisions of the accounting policy for accounting and tax accounting purposes should provide for the same composition of expenses included in the cost of production. But this is not always feasible (for example, due to the concept management accounting enterprises).

For organizations applying PBU 18/02, if there are discrepancies between the amount of work in progress in accounting and tax accounting, there are discrepancies in the amount recognized in reporting period expenses, and there is a need to reflect permanent or temporary differences in accordance with PBU 18/02.

Press service of the Interregional Inspectorate of the Federal Tax Service of Russia No. 3 for the Belgorod Region

The production of a product is a process that fits into various time periods. For some types of products the production cycle is short, while for others it takes a very long time. Experienced accountants use the abbreviation WIP to indicate the unfinished process in the reporting period, the decoding of which is simple - unfinished production. To adequately assess the cost of a company's finished products, it is important to correctly calculate the volume of work in progress, i.e., products that are at the stage of an unfinished technical process and have not passed all stages of production, packaging and acceptance. Let's talk about the features of accounting for this asset, as well as about which account the work in progress is reflected in.

What is considered work in progress?

The WIP category includes:

• semi-finished products and MCs that are in the process of processing them into finished products;
• understocked products;
• products that have not passed the acceptance of the technical department or are required by testing regulations;
• work/services already completed but not yet accepted by the customer.

The following cannot be considered as work in progress:

• materials, raw materials, components transferred but not processed;
• defective semi-finished products, the correction of which is impossible.

Work in progress: accounting account

Costs in work in progress are taken into account in the accounts:

• account 20 “Main production”;

If the company decides to formulate costs for work in progress in the accounts of general production (account 25) and general economic (account 26) costs, then this fact must be recorded in the accounting policy (AP) of the company.

How to calculate the amount of work in progress

Account 20 is used to accumulate information about all expenses for the production of goods, the provision of services for the declared types of activities, and the performance of various contract works (design, engineering, geodetic, scientific and survey, etc.). The debit of this account includes direct costs associated with the listed activities, as well as indirect costs general order and auxiliary farms.

Direct production costs are transferred to the debit of the account. 20 from credit accounts:

• depreciation ( , 05);
• Inventory ( , , );
• settlements with customers (, 76), as well as personnel () and funds (69);
• accounting for defects that can be eliminated (28).

In addition to the main one, the company often involves auxiliary and service production. Every month in debit account. 20 part of the expenses is transferred from the credit accounts:

• auxiliary farms (23);
• indirect costs for maintaining maintenance and management personnel (25);
• share of general business expenses (26).

After the costs are fully collected at the end of the month in the debit of the account. 20, the total cost of producing the finished product or performed work/services is written off from the account credit, i.e. completed production. accounting entry here it will be like this: D/t 40 (43, 90) K/t 20.

Remaining on account 20 the final debit balance will reflect the volume of work in progress, i.e. the cost of expenses allocated for processing, which was not completed at the end of the reporting period.

If auxiliary and service farms, on which expenses related to the company’s activities are also recorded, and at the end of the month there remain open balances - debit balances, then this means the following:

• according to account 23 reflects the cost of auxiliary work in progress;
• according to account 29 – the amount of work in progress of the service economy.

The total amount of work in progress for the whole company in this case will consist of the balances of the debit accounts on the 20th, 23rd, 29th. Thus, not one, but several accounts are involved in the formation of work in progress production costs. The summed debit balances on these accounts create real cost work in progress at the end of the reporting period under review.

Costs in work in progress in the balance sheet

A firm's work in progress can be measured in several ways. Their choice depends on the technological specifics of production and the rationale for its use in the company’s software. Usually one of 4 options is practiced:

1. at actual cost;
2. at planned and standard cost;
3. by direct items of expenditure;
4. at the cost of raw materials and MC.

WIP in accounting: basic entries

The most common method of accounting for full costs (at actual cost), when all costs incurred in the reporting period - direct and indirect - are attributed to work in progress. Postings reflecting the calculation of work in progress at actual cost are presented:

Operation			Base
The costs of auxiliary production were transferred to the main ones			Accounting certificate-calculation
General production costs distributed to main
General business expenses are included in the main
General business expenses (not allocated to the main production) are written off to the sales account
MC expenses for main production			Requirements-invoices, LZK
Depreciation of fixed assets			Help-calculation
Travel expenses			Advance report
Employees' salaries			Payslip
Contributions to funds			Help - calculation
Third party services			Certificates of completed work
Shortages of MC within established standards			Inventory report, calculation
Deferred expenses allocated to main production			Help-calculation
The cost of expenses for main production is transferred to the cost of finished products
The cost of services provided was transferred to the sales account

Reflection of work in progress in the company’s balance sheet

There is no separate line for recording work in progress in the balance sheet. The amount of expenses is present in the current assets section in line 1210 “Inventory”. If the product production cycle is long, then such assets should move from current to long-term and be accounted for as non-current assets in financial investment accounts.

Work in progress (WIP) is inventory, and work in progress costs are the company's current assets. We will talk about the cost of work in progress and how it is reflected in accounting.

Read the article:

What is WIP?

Novice accountants do not always understand what is considered work in progress. Formally, it represents unfinished products that the company produces on its own. Moreover, products can be understood as any material assets produced.

For accounting purposes, materials and raw materials not accepted for production are excluded from work in progress, even if they have already been delivered to the workshop or site. Also, hopelessly spoiled semi-finished products are not considered WIP.

Residues of unfinished products can appear in any production division of the company, except for segments that provide only services.

Costs in work in progress are current assets, which are shown in the Balance Sheet on line 1210 “Inventories”. A breakdown of the indicator on line 1210 of the Balance Sheet is provided in the explanations to the reporting - in Table 6 “Production Costs”.

Valuation of work in progress in accounting

The rules for measuring the ruble value of work in progress are enshrined in the Regulations, which were approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n.

The valuation of work in progress depends on its scale. In piece production, unfinished products are valued at actual costs. And in serial and mass production - in one of three ways:

1. at the cost of raw materials;
2. at production cost, which can be standard or actual.

An organization that produces products in large quantities or in series chooses the option for assessing work in progress and records it in its accounting policies.

If the main production technology involves several stages of processing raw materials, then at each stage of production a semi-finished product is formed. An organization may or may not account for such semi-finished products in stages, in order to simplify the accounting process.

She needs to reflect her choice in her accounting policies. At the same time, you need to know that with a simplified accounting option, the company will not have sufficient information about the cost of the semi-finished product after each processing.

Work in progress - more than one count

In what account is work in progress recorded? Of course, on some kind of production account. But there are several such accounts, and unfinished products may be listed in the main, auxiliary, or service production. Therefore, WIP is reflected in different accounts:

Debit 20 (23, 29) Credit 10 (02, 05, 23, 25, 26, 70, 69...)
– production costs are taken into account.

During the month, direct costs are written off for production:
Debit 20 Credit 10 (02, 05, 23, 29, 69, 70...)

General production costs are first summed up:
Debit 25 Credit 10 (02, 05, 23, 69, 70...),

Debit 20 Credit 25

General business expenses that are not immediately included in the cost price are first summed up:
Debit 26 Credit 10 (02, 05, 69, 70...),

and at the end of the month they are written off for production:
Debit 20 Credit 26

At the end of the month, costs attributable to completed products are written off from account 20, and only WIP remains on it:
Debit 43 (40, 90) Credit 20 (23, 29).

The balance on account 20 (23, 29) is the value of work in progress balances.

From an economic point of view, the costs of any enterprise are divided into direct and indirect. Direct costs are variable, that is, they increase or decrease with changes in the volume of output (for example, the cost of raw materials and supplies). Indirect costs are constant, that is, they do not directly depend on the volume of output (for example, remuneration of management personnel).

The production costs of an enterprise are divided into two groups. Accordingly, the cost of products (works, services) in accounting can be determined in two ways:

as a full cost price, including all production costs;

as a partial (reduced) cost, including only direct costs.

When determining the full cost, the amount of production costs includes all costs, including indirect ones. When selling products, profit is calculated as revenue minus full cost, including direct and indirect costs distributed over this type or batch of products. The full cost can be calculated based on actual and planned (standard) costs. The method of determining the full cost is sometimes called absorption costing.

The partial cost method means that the cost of production includes only a narrow range of direct costs, while the rest are written off in the reporting period. This method is sometimes called direct costing.

Since 2002, tax legislation has required all organizations to use the direct cost method (direct costing) in tax accounting. However, it has its own specifics, defined by Articles 318-320 of the Tax Code of the Russian Federation. It is by this method that it is necessary to evaluate work in progress (WIP) at the end of each month.

At the same time, each industry in accounting has developed its own methods of cost accounting and assessment of work in progress. They are very diverse: from the full cost based on order accounting (for example, pilot and small-scale mechanical engineering) to the assessment of work in progress in the amount of direct costs of raw materials alone (for example, the jewelry industry, where raw materials account for the lion's share of the cost).

Before the introduction of Chapter 25 of the Tax Code of the Russian Federation, traditional methods of assessing work in progress were reflected, as a rule, in the industry specifics of cost accounting, which were approved by the relevant ministries or departments. Currently, departmental acts on cost accounting continue to be widely used in accounting.

Let's look at the variety of industry specific features of assessing work in progress and how far they are sometimes from the norms of Articles 318-320 of the Tax Code of the Russian Federation using examples.

Thus, in the production of scientific and technical products (works, services), the Ministry of Science and Technology of the Russian Federation recommended keeping cost records using a custom method and evaluating work in progress at the full actual cost, including all costing items. It was recommended to include in direct costs the costs of materials, special equipment and wages of key personnel, as well as the costs of work performed by third parties. This is defined in the Standard methodological recommendations on planning, accounting and calculating the cost of scientific and technical products, approved by the Ministry of Science and Technical Policy of the Russian Federation.

IN tourism industry The State Committee of the Russian Federation for Physical Culture and Tourism recommended evaluating work in progress at the full actual cost or at direct costs at the choice of the organization (order State Committee on physical culture and tourism dated 04.12.98 No. 402). It was recommended to include in direct costs material costs(including third-party services), labor costs, social contributions, depreciation and other costs.

In the forestry industry, it is recommended to use the full planned cost to estimate work in progress. At the same time, different sub-sectors use their own characteristics of this method. This procedure is given in the Industry specifics of the composition of costs included in the cost of production at forestry enterprises, approved by the state forestry company Roslesprom in agreement with the Ministry of Economy of Russia and

Thus, in the sawmill industry, work in progress is usually assessed in full planned cost, excluding the costs of preparation and development of production and sales costs. When logging, work in progress is recommended to be assessed according to standards as a percentage of the planned cost of the so-called impersonal cubic meter of wood. For example, if the forest has been cut down but not yet removed from the cutting area, it is valued at 50% of the planned cost per cubic meter. If the timber is in an intermediate warehouse - 80%, etc.

There are industries in financial statements which do not reflect work in progress at all due to the short duration of the technological process (see, for example, the Instructions for planning, accounting and calculating the cost of production at oil refineries and petrochemical enterprises, approved by order of the Ministry of Fuel and Energy of Russia dated November 17, 1998 No. 371).

As you can see, the industry-specific features of assessing work in progress in accounting are truly diverse. For profit tax purposes, according to Article 318 of the Tax Code of the Russian Federation, all WIP objects must be assessed only by the amounts of direct costs that fall on them.

Direct and indirect costs in accounting and tax accounting

The current accounting legislation does not provide an exact list of expenses related to direct expenses. According to the Instructions for the application of the Chart of Accounts for accounting financial and economic activities of organizations, approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n, the cost of inventories and labor costs, as well as all other expenses “related directly to the production of products".

Thus, the organization independently determines in its accounting policies what is considered direct expenses. In addition, it determines the procedure for recording depreciation charges, as well as certain production services of third-party organizations, etc.

In tax legislation, the list of direct expenses is closed. Production and sales costs are divided into two groups (clause 1 of Article 318 of the Tax Code of the Russian Federation):

• straight;
• indirect.

Direct costs include:

Material costs listed in subparagraph 1 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation. These are the costs of purchasing raw materials and materials used in the production of goods (works, services) and (or) serving as their basis or necessary material component. Accordingly, direct costs include not only raw materials and materials that serve as the material basis of the product, but also all other materials used in production and which are a “necessary component” of the product. Costs for fuel, water and energy are not included in tax accounting as direct expenses, since they are indicated separately in the list of material costs in subparagraph 5 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation.

Material costs for the purchase of components and semi-finished products that undergo installation or additional processing from the taxpayer.

Amounts of accrued depreciation on fixed assets used in the process of production of goods (works, services).

Expenses for remuneration of personnel involved in the process of production of goods, performance of work, provision of services, as well as the amount of unified social tax accrued on the amount of labor expenses.

Direct costs may include:

material costs determined in accordance with Article 254 of the Tax Code of the Russian Federation;

labor costs for personnel involved in the main production process;

expenses for compulsory pension medical insurance;

the amount of accrued depreciation on fixed assets used in the production of goods, works, and services.

This list is open and can be supplemented with expenses that are specific to a particular type of activity or enterprise.

Thus, in the Resolution of the Federal Antimonopoly Service of the West Siberian District dated March 18, 2013 No. F09-506/13, the arbitrators stated that if an organization using wood as a raw material for production pays rent for a forest plot for timber harvesting, then these costs should be taken into account as part of direct expenses, regarding the cost of extraction of forest resources.

Indirect expenses are all other expenses incurred by the taxpayer during the reporting (tax) period, with the exception of non-operating expenses.

Indirect costs are completely written off in the reporting period. But straight lines - no. They will not be written off completely if the organization has balances of work in progress, balances of finished products in the warehouse, as well as shipped but not yet sold products.

Work in progress in accounting

According to paragraph 63 of the Regulations on accounting and financial reporting in Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, unfinished production includes “products that have not passed all stages (phases, conversions) of processing provided for by the technological process, as well as products that are incomplete and have not passed technical acceptance.”

In accordance with the Instructions for using the Chart of Accounts, the balance of account 20 “Main production” at the end of the month reflects the value of work in progress.

Paragraph 64 of the Regulations on Accounting and Financial Reporting in the Russian Federation establishes that an organization can evaluate work in progress in four ways:

At actual production cost.

According to standard (planned) production cost.

For direct cost items.

At the cost of raw materials, materials and semi-finished products.

Organizations engaged in mass production can choose any of these methods. Organizations engaged in single (piece) production must necessarily evaluate work in progress at actual cost.

Thus, in regulations According to the Ministry of Finance of Russia, according to accounting, the total cost is called production cost and is divided into actual and planned.

With the direct cost method, the organization evaluates work in progress balances only for those cost items that, according to its accounting policy, it reflects directly on account 20 “Main production”. In this case, the cost will include, for example, the cost of raw materials written off for production, wages for workers in the workshops, but will not include general business expenses.

When assessing work in progress by the cost of raw materials, materials and semi-finished products, the cost includes only one type of direct costs - the cost of raw materials, materials and semi-finished products written off for production, respectively.

Work in progress in tax accounting

In operation tax legislation WIP valuation methods differ significantly from accounting. The following are considered work in progress (Article 319 of the Tax Code of the Russian Federation):

products (works, services) of partial readiness;

completed but not accepted by the customer works and services;

balances of unfulfilled production orders;

remnants of semi-finished products from our own production.

As stated in paragraph 2 of paragraph 1 of Article 319 of the Tax Code of the Russian Federation, the taxpayer evaluates the balances of work in progress at the end of the current month by comparing data on the movement and balances of raw materials and finished products and tax accounting data on the amount of direct expenses incurred in the current month.

The taxpayer must evaluate all WIP items (partially finished products, semi-finished products of own production, etc.) according to the amounts of direct costs (specified in Article 318 of the Tax Code of the Russian Federation) that accrue to them.

Thus, in tax accounting, an organization can evaluate work in progress only using the direct cost method (as they are understood in Article 318 of the Code), while in accounting this is only one of the possible evaluation methods.

At first glance, the method of assessing work in progress in tax accounting based on direct costs is extremely unsuitable for taxpayers (especially production organizations). If there is work in progress, he can write off for tax purposes a number of costs that, using the full cost method, would most likely be included in the work in progress (for example, production services of third-party organizations, payments for electricity, fuel, water, heat, costs of auxiliary production, etc. ).

However, in practice this turned out to be not entirely true, and there are two reasons for this.

Firstly, according to Article 319 of the Tax Code of the Russian Federation, production organizations must assess direct costs for tax purposes not according to accounting data, but in a special way based on the balance of the movement of raw materials in natural units.

This means that for small-scale production enterprises and firms with a wide range of raw materials and finished products (for example, in mechanical engineering), accounting techniques will become significantly more complicated. It happens that the savings arising due to the method of assessing work in progress at partial (incomplete) cost are covered for this category of taxpayers additional expenses for hiring specialists and installation

In accounting, such organizations could abandon the too costly accounting method, referring to the principle of rationality in accounting, which is established by paragraph 6 of PBU 21/2008 (Regulations approved by order of the Ministry of Finance of Russia dated October 6, 2008 No. 106n). However, in tax accounting, the taxpayer cannot refuse to evaluate work in progress using the direct cost method and use the full cost price.

Secondly, in enterprises with a very long production cycle, it is not always profitable to write off a lot of costs at the initial stage of production. If the bulk of the costs were written off last year, resulting in a loss, and revenue was received in the current year, profit current year can be reduced by losses from previous years by no more than 30%. The rest of the loss can be written off only in subsequent years (Article 283 of the Tax Code of the Russian Federation).

In Article 319 of the Tax Code of the Russian Federation, taxpayers are divided into three groups and each of them has its own method for writing off direct costs:

• Taxpayers whose production is related to the processing and processing of raw materials.
• Taxpayers whose production is related to the performance of work (provision of services).

Other taxpayers.

For production organizations, Article 319 of the Code defines the following method for assessing work in progress. Taxpayers whose production is associated with the processing and processing of raw materials distribute the amount of direct costs to the balances of work in progress in a share corresponding to the share of such balances in the raw materials (in quantitative terms), minus technological losses. Raw materials are understood as materials used in production as a material basis, which, as a result of sequential technological processing (processing), are transformed into finished products.

Thus, in the accounting policy, the taxpayer is obliged to determine the type of raw material that is the material basis of the product. The term “material basis” is used in the singular. Accordingly, for each type of finished product, it is necessary to select one predominant type of raw material, determine the rate of its consumption per unit of production and calculate what proportion of the spent raw material is accounted for by work in progress.

The taxpayer's direct costs for the month amounted to 1,000,000 rubles. 1000 units of raw materials were transferred to production, 300 (30%) of which remained in work in progress.

For tax purposes, 70% of direct costs (RUB 700,000) must be written off, and 30% (RUB 300,000) will remain as part of the work in progress.

At a multi-industry enterprise that produces two types of products from different types of raw materials, more a difficult situation. Here it is not always possible to draw up a single balance sheet for the movement of raw materials in natural units. The fact is that the amount of one raw material can be measured in meters, another - in kilograms. The taxpayer will have to divide direct costs between two types of products and for each draw up a balance between the movement of raw materials and output.

If different types production facilities are isolated from each other, it is quite easy to separate costs. Certain difficulties arise when different types of products from different raw materials are produced in the same workshop, on the same equipment, by the same workers. Then, it is possible to divide expenses, such as, for example, depreciation, only by conditional methods - in proportion to the costs of raw materials, wages (if piecework) or revenue from these products, etc. Chapter 25 of the Tax Code of the Russian Federation does not regulate this and the right to choose Methods for calculating direct costs by type of product remain with the taxpayer.

For example, in one workshop, the same workers using the same turning equipment can produce parts from completely different materials over the course of a month - different grades of steel, non-ferrous metals and even wood. Each type of product will have its own balance of raw material consumption and product output. It is not always possible to directly divide the depreciation of the equipment of such a workshop between types of products. Then you will have to use conditional methods - for example, determine wages for each type of product (based on work orders) and divide depreciation in the same proportion. There is another way: to determine the share of costs for raw materials and materials for each type of product in total amount expenses and divide depreciation in the same proportion.

For organizations that sell work and services, Article 319 of the Tax Code of the Russian Federation establishes its own procedure for assessing work in progress. Taxpayers whose production is related to the performance of work (rendering services) distribute the amount of direct costs to the balances of work in progress in proportion to the share of unfinished (or completed, but not accepted at the end of the current month) orders for work (rendering services) in the total volume of work performed during the month orders for work (provision of services).

Thus, if the volume of completed orders for the month amounted to 1,000,000 rubles, of which the customer accepted (included in revenue) 700,000 rubles, only 70% of direct expenses can be written off as expenses for the current month.

Other organizations that are not related either to production or to the sphere of performance of work and provision of services, the amount of direct costs is distributed to the balances of work in progress in proportion to the share of direct costs in the planned (normative, estimated) cost of products.

Differences in the assessment of work in progress in accounting and tax accounting

If an organization uses the full cost method in accounting, it is impossible to estimate the volume of work in progress for tax purposes using directly accounting data.

Expenses production organization, which keeps records using the order method, amounted to 1,000,000 rubles for the month. Of these, 500,000 rubles. - payment for services of third-party organizations, RUB 200,000. - costs of purchasing raw materials, 200,000 rubles. - expenses for remuneration of production workers and 100,000 rubles. - depreciation deductions.

The organization, having spent 1,000,000 rubles, produced two products during the month: product 1 and product 2. Product 1 was sold, production of product 2 was not completed. The same fixed assets were used for both products. Both products are the same and the same raw materials were used for their production. In accounting, the cost of work in progress is valued at full cost.

The following entries must be made in accounting.

Debit 43 Credit 20- 500,000 rub. - product 1 is capitalized as a finished product.

Since product 1 was sold, its cost was written off by posting:

Debit 90-2 Credit 43- 500,000 rub. - the cost of products sold is written off.

Costs for the production of product 2 in the amount of 500,000 rubles. will remain on account 20 “Main production” as work in progress and will be transferred to the next reporting period.

In tax accounting, costs for services of third-party organizations amount to RUB 500,000. should be written off already in current period, since Article 318 of the Tax Code of the Russian Federation classifies them as indirect costs. Depreciation deductions and the costs of raw materials and wages of production workers, on the contrary, cannot be written off completely, since they are included in direct costs. The total amount of these expenses is 500,000 rubles. Since 50% of all raw materials transferred to production for the manufacture of product 2 remained in work in progress, only 50% of direct expenses, that is, 250,000 rubles, are subject to write-off in the current month.

The discrepancies between accounting and tax accounting in the example given are reflected in the table.

Thus, in accounting, work in progress will amount to 500,000 rubles, and in tax accounting - only 250,000 rubles.

Table. Work in progress in accounting and tax accounting

Type of expenses	Expenses, thousand rubles
	indirect
	in accounting	in tax accounting	in accounting	in tax accounting
Depreciation deductions
Payment of production workers
Payment for third party services
Total expenses
Including WIP

Differences in the assessment of work in progress in accounting and tax accounting may be even greater if the prices for raw materials transferred to production are different. This will happen if, in accordance with accounting policy To estimate the cost of raw materials when they are written off for production, the organization uses the FIFO method.

Let's use the conditions of example 2. Let's assume that the raw materials for product 1 were purchased several years earlier than for product 2, and its purchase price was 50,000 rubles. The purchase price of raw materials for product 2 is 150,000 rubles. In accordance with the accounting policy, the organization uses the FIFO method to estimate the cost of raw materials.

In accounting, the size of the work in progress will accordingly increase by 50,000 rubles, since the product for which more expensive raw materials were written off turned out to be unfinished at the end of the month.

Nothing will change in tax accounting, since natural indicators are used to evaluate work in progress. The cost of work in progress will remain equal to RUB 250,000.

Even greater differences in tax and accounting will appear if the taxpayer considers the balance of the movement of raw materials for a group of several homogeneous products, for which the material basis is the same type of raw material, but the rates of its consumption are different.

The amount of direct expenses that is written off for tax purposes in this situation will depend on which items were included in the WIP. The amount of work in progress in tax accounting will be greater, the more material-intensive products are included in work in progress (and vice versa).

Let's use the conditions of example 2. Let's assume that product 1 and product 2 are two different machines that are produced in the same workshop from the same grade of metal. This metal serves as the material basis of products. Let us assume that the manufacturing technology is such that for product 1 the consumption rates for raw materials are four times higher, but at the same time the raw materials spent on this product are four times cheaper. The price of raw materials used in the manufacture of product 1 is 1250 rubles. per unit, and when manufacturing product 2 - 5000 rubles. for a unit.

It follows from the condition that out of every 100 units of raw materials, 80 went to product 1, and 20 to product 2. In other words, 4/5 of the total amount of raw materials released for production in natural units was used in the manufacture of product 1, and 1/5 of the raw materials remained in work in progress. Due to the difference in purchase prices, the costs of raw materials in value terms were distributed equally:

for the manufacture of a product 1 - 100,000 rubles. (1250 rub. x 80 units);

for the manufacture of product 2 - 100,000 rubles. (5000 rub. x 20 units).

In accounting, where cost indicators are used to evaluate work in progress, work in progress will still remain at the level of RUB 500,000.

In tax accounting, which, according to Article 319 of the Tax Code of the Russian Federation, is tied to the movement of raw materials in natural units, the result, compared to the indicators in example 2, will be different. Since only 1/5 of the raw materials remained in unfinished product 2, 4/5 of direct expenses are subject to write-off in the current month. This means that out of 500,000 rubles. direct expenses in tax accounting 400,000 rubles. subject to write-off and only 100,000 rubles. will remain in work in progress.

So, the taxpayer can combine accounting and tax accounting of work in progress. To do this, it is necessary to apply in accounting the same methods for assessing work in progress as in tax accounting, that is, those provided for in Article 319 of the Tax Code of the Russian Federation. Let us recall that the possibility of choosing a method for assessing work in progress in accounting is provided for in paragraph 64 of the Regulations on Accounting and Financial Reporting. However, as already mentioned, the method of estimating work in progress at direct costs (direct costing) is not convenient in all industries. Some organizations will, of course, prefer to separate the accounting and tax accounting of WIP rather than change the accounting procedure.

Work in progress in accounting of production and construction organizations reflected differently. You will learn how to reflect work in progress in accounting in the article.

About count 20, cost and production costs :

What is considered work in progress in accounting?

First, let's figure out what work in progress is in accounting and what components it includes.

The concept of work in progress (WIP) is given in paragraph 63 of the Regulations on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n (hereinafter referred to as the Regulations).

According to this standard, work in progress is products (work) that have not passed all stages (phases, redistributions) provided for by the technological process, as well as incomplete products that have not passed testing and technical acceptance.

Does not apply to work in progress:

• raw materials, supplies, purchased finished products transferred to workshops (sites), but not processed;
• rejected semi-finished products that cannot be corrected.

This order follows from paragraphs 56, 97 and 98 Guidelines, approved by order Ministry of Finance of Russia dated December 28, 2011 No. 119n.

Work in progress can occur in primary and auxiliary production, as well as in the activities of service industries and farms.

How can you evaluate work in progress in accounting?

Paragraph 64 of the Regulations states that the assessment of work in progress in accounting occurs in the following ways:

• by cost of raw materials, materials and semi-finished products;
• by direct cost items;

However, this is the case with the assessment of work in progress when releasing products for mass and serial production. The construction of objects is a single production, in which work in progress can be assessed only by the costs actually incurred - direct and indirect (in contrast to work in progress at an industrial enterprise). That is, construction organizations have no alternatives when assessing work in progress.

We’ll talk separately about accounting and evaluation of work in progress for manufacturing and construction organizations.

Accounting and evaluation of work in progress: general procedure

Below you will find a cheat sheet for accounting and valuing work in progress. A detailed reminder will help you avoid mistakes.

Refinery accounting account

Everything spent on the production of products is recorded:

• to the debit of account 20 “Main production”.
• to the debit of account 23 " Auxiliary production»;
• to the debit of account 29 “Servicing industries and farms”.

Production costs will be reimbursed when the manufactured products are sold (accounts 20, 23 and 29 will be written off on credit). In the meantime, the task is to constantly calculate the cost of work in progress. That is, the account numbers for work in progress are 20, 23 and 29.

An increase in work-in-process costs indicates that costs are increasing faster than output. This may also be a sign that the company is trying to hide the unprofitability of production (a loss was made, transferred to work in progress). That is, some expenses are not taken into account when determining financial results(left unfinished). Read below about the consequences of distorted reporting.

The next question is: work in progress is a liability or an asset. Since accounts 20, 23 and 29 are active, production costs are collected as a debit and written off as a credit. Beginning and ending balances (work in progress) are only debit.

About count 20, cost and production costs

The main rule of business is: an asset should not sit idle. In order for materials, fixed assets and other valuables to bring profit, they must be quickly put into use. For example, make products and sell them. To account for the costs that an organization has invested in production, the Chart of Accounts provides special accounts. One of them is account 20 “Main production”.

Accounting for work in progress (postings)

In order to form a balance on account 20 (work in progress), entries at the cost of finished products (work performed) are made throughout the entire reporting period.

Operations for accounting for work in progress and finished products are reflected as follows:

Debit 20 (23, 29) Credit 10 (02, 05, 23, 25, 26, 70, 69...)
- costs for production of products (performance of work) are written off.

As finished products are released (work is completed), the costs accumulated on account 20 are written off:
. debit account 43 (account 90), if the organization keeps records of actual costs;
. to the debit of account 43 (accounts 90 or 40), if the organization records costs according to the following standards:

Debit 43 (40, 90) Credit 20
- the cost of finished products (work performed) of the main production delivered to the warehouse is written off.

As finished products (work are completed) are produced by auxiliary or service production (farms), write off their cost from the credit of account 23 or 29. Depending on who their consumer is, credit them to the debit of the accounts for recording production costs or financial results (Instructions for chart of accounts (accounts 23 and 29)).

The cost of balances of raw materials and materials not written off to the cost of finished products (work performed) (debit balance on accounts 20, 23 and 29 at the end of the reporting period) is recognized as the cost of work in progress.

Valuation of refineries in accounting

Work in progress can be valued using any of the methods given above:

• at the cost of raw materials, materials and semi-finished products;
• by direct cost items;
• at actual or standard cost.

Let's look at each of them separately.

Valuation based on the cost of raw materials. If an organization evaluates work in progress at the cost of raw materials, materials and semi-finished products, determine the cost of work in progress balances using the formula:

The amount of work in progress balances is determined at the end of the month based on the results of the inventory and (or) on the basis primary documentation(Form No. MX-15). Draw up an inventory report for work in progress in any form.

Valuation based on direct costs. When applying the method of assessing work in progress by direct cost items, distribute direct costs between the balances of work in progress and finished goods in the same order as is used to calculate income tax.

Assessment based on actual, standard costs. When applying the method of assessing work in progress at actual or standard cost, the volume of work in progress is assessed based on conditionally natural indicators that the organization determines independently. For example, the equivalent number of finished products can be used as such an indicator.

To calculate the equivalent quantity of finished products, you need to know the product readiness coefficient at each stage of the production process and the remaining raw materials that have not been processed (partially processed) (in natural meters). To calculate the balance of raw materials, materials that have not gone through the full production process, use form No. MX-19, approved by Rosstat Resolution No. 66 of August 9, 1999, or form No. M-17, approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a.

The product readiness coefficient at each subsequent stage of production is calculated on an accrual basis, taking into account the product readiness coefficient at the previous stage. The value of these coefficients must be established by the technological service of the organization.

To determine the amount of work in process equivalent to the number of finished goods at the end of the month, you need to calculate the equivalent number of finished goods at each stage of the production process. To do this, use the formulas:

Unfinished n new production in accounting in construction

Depending on the status of the organization (contractor or developer), the following differs:

• the concept of “work in progress in construction in accounting” (this is either work in progress or construction in progress);
• the procedure for recording transactions in accounting accounts.

What is the scorework in progress according to the chart of accounts from the contractor

The contractor's work in progress is the cost of unfinished work completed in accordance with the contract construction contract, which are collected in the context of accounting objects. Including work paid for or accepted for payment performed by involved organizations under a construction contract during the period from the beginning of the construction contract until its completion.

Completion of construction involves the final payment for the completed construction project and the fact of its transfer to the developer (customer). At this moment, income from sales reduces the cost of work in progress (PBU 10/99 clause 19).

A feature of accounting for work in progress for the contractor is the ability to reflect costs for individual completed structural elements or stages of work before the delivery of the construction project as a whole to the customer.

A company that performs homogeneous special types of work or carries out the construction of similar (standard) objects with a short term of execution of contracts, unfinished construction can be accounted for by the method of accumulating costs for a certain period of time by type of work and cost locations.

Which account shows work in progress? The contractor's costs are accumulated on account 20 “Main production”. If there is an account balance of 20, the company has work in progress.

Where does the cost of production flow from account 20?

Accounting account accounting work in progress developer

The developer's contract work accepted for payment or paid for, performed by contractors on completed construction projects before they are put into operation and handed over to the investor, is included in work in progress (construction).

The developer's work in progress (construction) account is not the same as that of the contractor. The developer collects costs for unfinished construction (work in progress) on account 08 “Investments in fixed assets"(sub-account "Construction of fixed assets"). The developer divides all costs for work in progress in construction for each object from the beginning of construction until the object is put into operation.

How is work in progress reflected in budget accounting?

If an institution provides services (performs work, produces products), it must form their cost. The procedure for the formation of cost is established in paragraphs 134-140 of the Instructions to the Unified Chart of Accounts No. 157n. But these standards set out only general rules. Therefore, the institution must develop a detailed procedure for the formation of cost on its own and consolidate it in the accounting policy for accounting purposes (clause 6 of the Instructions to the Unified Chart of Accounts No. 157n).

Methods for assessing work in progress

So, what needs to be fixed in the accounting policy? Firstly, the method of calculation. The institution can choose the method itself, or it can be determined by the founder. Including the need to register the object of calculation (type of activity, specific service, work, product, order, etc.).

Commercial organizations usually use order-based, process-by-process, and distribution methods. The custom method is convenient to use when performing research work. But when releasing finished products, it is more correct to use the normative method. This conclusion can be drawn from the provisions of paragraph 122 of the Instructions to the Unified Chart of Accounts No. 157n. It is established there that finished products are accepted for accounting at the planned (normative-planned) cost, and at the end of the month the actual cost is determined.

Next, set the cost classification method. Establish a detailed list of direct and overhead costs by cost item. And also do not forget to write down the procedure for distribution of invoices and general expenses, including the basis for distribution. In addition, establish which expenses do not need to be included in the actual cost of services (work, products).

Algorithm for calculating work in progress

The cost of services (work, products) is formed on account 109.00 “Costs for the production of finished products, performance of work, services.” Budget and autonomous institutions must form the cost, that is, use account 109.00 both in paid activities and when performing government tasks (and medical institutions - and within the framework of compulsory medical insurance) - that is, when providing free work and services.

When forming the cost of services (work, products) provided, use the following algorithm.
First, collect the expenses on the analytical accounts of account 109.00, namely:

• direct costs that are directly attributable to a specific type of service, work or product are immediately reflected in account 109.60 “Cost of finished products, work, services”;
• overhead costs - on account 109.70 “Overhead costs of production of finished products, works, services”;
• general business expenses - on account 109.80 “General business expenses”;
• distribution costs - on account 109.90 “Distribution costs”.

Do not forget that some expenses do not need to be included in the actual cost of services (work, products) and reflected on account 109.00. They must be immediately written off to the financial result (account 401.20).

At the end of the reporting period, distribute overhead and general business expenses to account 109.60 - to the cost of specific services (work, products). Moreover, first analyze the composition of general business expenses. Thus, those expenses that are included in the cost price must be distributed to the appropriate type of services (work, products) and reflected on account 109.60. And write off the undistributed ones as financial results. This is stated in paragraph 135 of the Instructions to the Unified Chart of Accounts No. 157n.

Write off distribution costs at the end of the reporting period as financial results (clause 140 of the Instructions to the Unified Chart of Accounts No. 157n). The cost of work (services, products) on account 109.60 does not form such expenses.
Write off the cost from the account 109.60:

• in terms of services and work - to reduce income under account 401.10;
• in terms of manufactured products - to increase their cost to account 105.37.

Two situations when tax sanctions do not fall on account 20

Sanctions should not be considered expenses common types activities, if the tax to which they are associated is not included in the expenses of the reporting period. This happens when tax is included in the price of an asset. For example, in the cost of fixed assets, finished goods, or remains as part of work in progress.

Work in progress in tax accounting

Work in progress means products (work, services) that are partially finished, that is, those that have not undergone all processing (manufacturing) operations provided for by the technological process (Article 319 Tax Code RF).

As you can see, in general, the concept of what a refinery is in tax accounting coincides with the concept in accounting. However, if the refinery in accounting is determined, as a rule, in relation to all expenses under the contract - direct and indirect (if the organization does not use the method of direct write-off of general business expenses to account 90 “Sales”), then in tax accounting only to direct expenses.

Procedure for accounting for work in progress

The construction company independently establishes the procedure for distributing direct expenses for work in progress and for work performed (services provided) in the current month, taking into account the correspondence of the expenses incurred to the work performed (services provided). First of all, based on the technological features of production. The chosen distribution procedure is fixed in the tax accounting policy.

Costs in work in progress are calculated using the formula:

NZPk

=

WIPn

+

RPtotal

-

RPsdan

In the formula NZPk- the amount of the balance of work in progress according to tax accounting data at the end of the reporting period (current month); WIPn- the amount of the balance of work in progress according to tax accounting data at the beginning of the reporting period (current month); RPtotal- direct expenses of the reporting period (total for the month); RPsdan- direct expenses written off against the cost of work delivered to the customer in the reporting period.

Valuation of work in progress in tax accounting

The choice of a specific option for calculating work in progress must be justified. We will show you how to make calculations using specific examples.

Boiler method of cost distribution. When performing similar work on short-term contracts a method may be used to calculate the balance of work in progress based on the share of “closed” contracts in the total amount of concluded contracts. In this case, one of the indicators is used: the contractual cost of orders (excluding VAT), estimated cost orders (without taking into account the profit margin) or the standard cost of orders.

Construction organizations distribute the amount of direct costs to WIP balances in proportion to the share of unfinished (or completed, but not accepted at the end of the current month) orders for work in the total volume of construction and installation work (CEM) performed during the month. The amount of work in progress balances at the end of the current month is included in the direct expenses of the next month.

Example 1:

The contractor (LLC Stroymontazh) records costs using the accumulation method, that is, the boiler method. In April 2019, construction and installation works were carried out at two sites. Negotiated cost of work (excluding VAT):
- at object I - 600,000 rubles;
- at object II - 400,000 rubles.

At the end of April, work on object I was accepted by the customer in full. According to tax accounting data for two objects, direct expenses for April amounted to 500,000 rubles, indirect expenses - 150,000 rubles.

The accountant of Stroymontazh LLC made the following calculations:

1) determined the share of work not accepted by the customer in the total volume of work performed in April 2019:

400,000 rub. : (400,000 rub. + 600,000 rub.) x 100 = 40%;

2) calculated the amount of WIP balances at the end of April:

500,000 rub. x 40% = 200,000 rub.;

3) calculated the amount of direct costs included in expenses for April:

500,000 rub. - 200,000 rub. = 300,000 rub.

Thus, for Stroymontazh LLC the tax base for profit for April 2019 will be 150,000 rubles. (600,000 - 300,000 - 150,000).

Order-by-order method of cost distribution. The main method of accounting for production costs construction work is the order-by-order method, in which the object of accounting is considered to be a separate order opened for each construction project or type of work in accordance with the terms of contracts concluded with customers. Cost accounting is carried out on an accrual basis until the completion of work on a specific order. When accounting for the costs of construction work on a per-order basis, the work in progress for each object (order) should be assessed.

If it is impossible to attribute direct costs to a specific production process for the manufacture of a given type of product (work, service), the company, in its accounting policy for tax purposes, independently determines the mechanism for distributing these costs using economically feasible indicators (clause 1 of Article 319 of the Tax Code RF).

Direct costs can be distributed based on the following indicators:

• the cost of raw materials transferred for construction work in the current month, or its quantity;
• amounts wages main production workers or their average monthly number;
• revenue from the sale of completed work, etc.

Example 2:

Let's change the conditions of the previous example.

According to tax accounting data, direct expenses for two objects in total for April 2019 amounted to 500,000 rubles. Including:

• for object I, material costs - 170,000 rubles; labor costs for main workers - 150,000 rubles;
• for object II, material costs - 65,000 rubles; labor costs for main workers - 55,000 rubles.

Depreciation was accrued on fixed assets used in construction work at two sites - 60,000 rubles. Since material costs and wages are taken into account for each object separately, only the depreciation of fixed assets accrued in April is subject to distribution.

Revenue (excluding VAT) is used as an indicator for distribution.

Let us determine the amount of depreciation attributable to object II:

60,000 rub. x 40% = 24,000 rub.

Let's calculate the amount of direct costs for object II, taken into account as part of the work in progress at the end of April:

65,000 rub. + 55,000 rub. + 24,000 rub. = 144,000 rub.

The tax base for calculating income tax for April will be:

600,000 rub. - (500,000 rub. - 144,000 rub.) - 150,000 rub. = 94,000 rub.

Note that in example 2 the distribution of direct costs among accounting objects is more accurate. However, this calculation should not be considered as a way to optimize taxation, since we have considered only the first stage, when the customer accepted one object. Provided that the customer accepts the entire volume of construction work - for two objects - the total amount of tax will be the same (it does not depend on the cost accounting methodology).

Reflection of refineries in financial statements

In order to correctly reflect work in progress in reporting, as already noted, it should be remembered that in construction industry There are two concepts: construction in progress and work in progress.

In Form No. 1 “Balance Sheet”, the cost of construction in progress is indicated in the total amount in the line “Other non-current assets” (code 1190).

Note: we are talking about the activities of construction organizations, that is, about a developer who is building not for himself, but for an investor. In this case, to reflect the “incomplete” you need to use line 1190.

But when constructing an object for own needs(in an economic way) the cost of unfinished construction must be shown as part of fixed assets. After all, according to paragraph 20 of PBU 4/99, construction in progress is included in the article “Fixed assets”. However, in order to avoid disagreements with tax authorities regarding the base for property tax, the cost of unfinished construction must be shown “including” - in a separate additional line.

Costs of work in progress for contractors are reflected in line 1210 “Inventories” (in the total amount of inventories). Inventory decoding by individual lines is no longer provided.

Consequences of incorrect accounting and reflection of work in progress in reporting

Often construction companies make mistakes associated with incorrect classification of expenses, incorrect determination of the value of work in progress and reflection of information in reporting.

One of these errors is, for example, that the accounting policy for tax purposes is not established for work performed in the current month.

In particular, some companies, when determining the list of direct costs associated with construction, classify the cost of services of subcontractors as indirect costs and write them off as expenses at a time. There is also a practice of writing off indirect costs the entire amount of labor costs and contributions to off-budget funds. By these actions An organization may unlawfully overestimate the amount of expenses of the reporting period, thereby underestimating the tax base for income tax.

As already noted, the organization independently approves the list of direct costs. But this does not mean that it can be installed arbitrarily. The method of distribution of expenses must be justified and economically justified (letter of the Federal Tax Service of Russia dated February 24, 2011 No. KE-4-3/2952@, determination of the Supreme Arbitration Court of the Russian Federation dated May 13, 2010 No. VAS-5306/10 in case No. A71-8082 /2009).

Tell the director where these figures came from in the annual balance sheet

According to a survey of accountants, most directors always ask to show profits, losses, or explain what this or that amount means in the annual balance sheet. We want to make this task easier for you.

Penalties for incorrect accounting of refineries

For systematic (twice or more times during a calendar year) incorrect reflection of indicators in accounting accounts and reporting, the organization can be fined 10,000 rubles, and in case of repeated violation, the amount of the fine will increase to 30,000 rubles. (Clause 1, 2 of Article 120 of the Tax Code of the Russian Federation).

Incorrect formation of work in progress indicators means that the organization’s assets are balance sheet will be reflected incorrectly. Distortion of any article (line) of the financial reporting form by 10 percent or more is recognized as a gross violation of accounting rules (Article 15.11 of the RF Code on administrative offenses). For that officials organization (head and Chief Accountant) may be fined from 5,000 to 10,000 rubles. (for repeated violation - from 10,000 to 20,000 rubles). The same fine is provided in case of distortion of the amounts of accrued taxes and fees by at least 10 percent.

The Ministry of Finance proposes to install new administrative fines for failure to submit financial statements. Organizations that do not submit accounting reports to the new state information resource of the Federal Tax Service will be held accountable.

Errors in the formation of work in progress affect the value tax base on income tax. The fine for incomplete payment of taxes is 20 percent of the unpaid amount (clause 1 of Article 122 of the Tax Code of the Russian Federation). If the understatement of the tax base was the result of a gross violation of accounting rules, the company may be liable for an amount of at least 40,000 rubles. on the basis of paragraph 3 of Article 120 of the Tax Code of the Russian Federation. These two rules cannot be applied simultaneously (for one violation).

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