To organize a company's profit account, the Russian Ministry of Taxation (MoT) recommends a process consisting of more than 50 distinct registers, called reports in that disclose the company's revenues and expense articles. The registers are used to track revenue and expense data from the time that primary documents, such as sales invoices and delivery notes, are first entered into the system through calculation of cost prices for production. The data from the registers is used to confirm the company's stated profit.
Microsoft Dynamics AX serves as a data source for various registers, such as fixed assets, inventory management, production, general ledger, accounts receivable, accounts payable, and personnel accounts. The registers are interrelated: Calculated registers use the data from voucher registers, and subsequently, totals registers use the data from calculated registers. However, the basis for all of the registers is the revenue or expense code.
The registers are classified based on the information that they contain:
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Registers of intermediate calculations – These registers store and display information to support calculation of intermediate figures, essential to generate a tax base in accordance with chapter 25 of the RF Tax Code.
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Registers of the account status of the tax account unit – These registers contain systematized information about the status of an account object's figures that apply to more than one tax reporting period. The registers of a given group provide information about the status of an account object for the current period and changes to the object status of the tax account over time.
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Registers of the generation of report data – These registers provide information about the order in which concrete values for the tax declaration were received.
Inventory number |
Type of register in the system |
---|---|
Registers of on-account calculations |
|
1 |
Calculation of temporary tax differences |
2 |
Accounts receivable movement |
3 |
Accounts receivable - bad debt reserve movement |
4 |
Accounts receivable inventory act |
5 |
Accounts receivable - bad debts reserve |
6 |
Cash payment receipt |
7 |
Cash payment issue |
8 |
Account payable movement |
9 |
Accounts payable inventory act |
10 |
IA depreciation |
11 |
Standard expenses rate for deferred periods |
12 |
Standard expenses rate for current period |
13 |
Standard expenses in current period |
14 |
Incomes and expenses that do not influence the tax base |
15 |
FA/IA sale |
16 |
FA depreciation |
17 |
Calculation of constant tax differences |
18 |
Payroll expenses |
19 |
Outlay - Realized tax |
20 |
Exchange adjustment in accounting |
21 |
Amount difference in tax accounting |
22 |
Goods cost calculation |
Registers of the account status of the tax account unit |
|
23 |
FA - object information |
24 |
IA - object information |
25 |
Deferrals |
Registers of the generation of report data |
|
26 |
Goods issued |
27 |
Incomes - current period |
28 |
Outlay - Realized |
29 |
Outlays - Unrealized |
30 |
Outlays - Other unrealized |
31 |
Non warehoused goods |
32 |
Warehoused goods |