1c 8.3 accounting for a separate subdivision. Accounting for separate divisions not allocated to an independent balance sheet
In 1C 8.3 Accounting in the latest releases (3.0.44.115 and later), it became possible to keep records in the context separate subdivisions. First of all, it concerns the calculation of salaries. Now you can prepare and submit personal income tax returns to different tax inspections.
Important! This option is supported only for organizations with less than 60 employees.
How to start a separate division in 1C
The necessary settings are set in the "" section (Fig. 1).
In the window that opens, set the required checkbox (Fig. 3).
After that, in the directory "Subdivisions" it will be possible to add the details of the corresponding tax office (Fig. 4). In our example, this is inspection with code 5031.
Personal income tax reporting for separate divisions
Let us consider in more detail the preparation of data for reporting on.
Suppose the Progress organization has two divisions:
- Main
- Separate subdivision
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We are hiring two employees. Ivanov Ivan Ivanovich will work in the main division, and Petrov Petr Petrovich - in a separate one.
We will generate and conduct two payroll documents for each department separately.
Let's check the date, amount and place of income for Ivanov I.I. (Fig. 5).
Similar data appeared for Petrov P.P. (Fig. 6).
Now you can generate references. There are special items in the "Salary and Personnel" section (Fig. 7).
Figure 8 shows the 2-NDFL certificate form, in which you can select an inspection for OKTMO and checkpoints. It presents data on a separate subdivision (IFTS No. 5031).
If there are no errors in the payroll calculation, the tabular part is filled in automatically.
In Fig. 9 we see a document for submission to the IFTS No. 5032.
Thus, two different references to different tax inspections are formed.
08.09.2016
To create a separate subdivision, the taxpayer must fulfill a number of obligations in accordance with the legislation of the Russian Federation. These include the need to register with the tax authorities, the calculation and payment of taxes / fees both at the location of the enterprise and the location of separate divisions / art. 19 of the Tax Code of the Russian Federation /.
According to paragraph 2 of Art. 23 of the Tax Code of the Russian Federation, the taxpayer is obliged to notify the tax authority of the creation of a separate subdivision, paragraphs 1 and 4 of Art. 83 of the Tax Code of the Russian Federation regulate the need for registration with the tax authorities at the location of a separate subdivision. Please note that if the taxpayer is already registered with one of the tax authorities, there is no need to register with the same tax authority, but on a different basis / paragraph 39 of the Resolution of the Plenum of the Supreme Arbitration Court of Russia dated February 28, 2001 No. 5 “On Some Issues of Applying Part first tax code Russian Federation»/.
In articles 23 and 83 of the Tax Code of the Russian Federation, you can find information on the deadlines for filing an application for tax registration at the location of a separate subdivision:
Given the information that when registering a taxpayer when creating a separate subdivision, it is necessary to focus on the location of the subdivision. Thus, an appropriate application is submitted to the tax authority, taking into account the territorial jurisdiction, while the specifics of accounting for private groups in specialized tax authorities are not taken into account. Specialized groups include tax authorities branch or subject orientation /construction, motor transport, etc./ This conclusion is confirmed by the special provisions of the Tax Code of the Russian Federation, which provide for the distribution tax liabilities a, including the location of the marked isolated subdivisions. Because part of the tax liabilities usually goes through the distribution to the budgets of additional territories, we can conclude that there are territorial bodies engaged in the control of the payment of taxes in the specified territory.
However, it is impossible to make an unambiguous interpretation of the term “separate subdivision”, which, within the framework of tax legal relations, should lead to the obligatory payment of taxes by the taxpayer to different budgets of the constituent entities of the Russian Federation or municipalities. Otherwise, the peculiarity of a separate subdivision will consist only in territorial isolation, and therefore the size of the taxpayer's tax liabilities will remain unchanged. The courts did not recognize this argument as fair, despite its external logic.
When making a transaction with a separate subdivision, both values must be entered in the counterparty directory: a legal entity - the head unit and a separate subdivision.
To add a separate subdivision to the directory, it is necessary to select the “Separate subdivision” type, then select the element of the counterparty directory that corresponds to the legal entity (head division), and also enter the checkpoint and address of the separate subdivision.
Then, in order to execute a deal with a counterparty - a separate division - in the document for sale / receipt, in the "Counterparty" field, you must specify the element of the directory of counterparties corresponding to the legal entity - the head division, in the "Consignee" field - a separate division.
31.05.2018 17:59:55 1С:Servistrend en
Registration of a new division in the program 1C: Accounting 8.3
The reference book "Subdivisions" is used in all sections of accounting, acts as an analytics on many accounts of accounting and tax accounting and is one of the key objects of the system. In this article, we will consider the features of adding a new unit to the organization structure in the program.
Primary filling reference book is carried out when the program is put into commercial operation, along with other regulatory and reference information. Subsequent changes are made in accordance with the orders of the enterprise.
In order to internal accounting organizations issue an order to introduce a new unit (cost center). Further, the documents are sent to the person responsible for setting up and adding regulatory and reference information. Having received the document, the user follows the navigation path to create a new division: Directories / Enterprise / Divisions.
In the open form of the "Subdivisions" directory element, the person responsible for setting up the NSI fills in the following fields:
- Name – custom name of a subdivision or group of subdivisions;
- Organization - the current organization is filled;
- Group - indicates the element that is the parent in the structure.
The directory of departments is hierarchical, there is a division into elements and groups. The user is given the opportunity to build a subdivision structure containing up to 10 levels of nesting. To move subdivisions to a new group, the user can specify the required value in the "Group" field on the card.
To use the division as the main division in the documents, you need to click the “Use as the main division” command in the form of the list of divisions.
It should be noted that the directory of departments reflects the structure of the organization for personnel accounting, calculation and reflection of salaries, accounting and tax accounting, etc. Thus, it is recommended to fill out this directory based on the actual structure of the enterprise, also taking into account the grouping of departments in the context of which it is necessary to build reports.
Organizations should also establish procedures for renaming and closing divisions in line with accounting needs. When closing, information about the current status, closing date can be added to the name of the department for convenience and to prevent errors by users. When renaming a subdivision, there are options for changing the name in the card or creating a new subdivision in the structure.
Do you have any questions? Let's talk about adding divisions to 1C as part of a free consultation!
Legal entities the right to create separate subdivisions for various purposes. Legislation regulates in detail the conditions and procedure for their creation. Separate subdivisions simultaneously have two main features:
- The address of a separate subdivision differs from the address of the organization specified in the Unified State Register of Legal Entities;
- At the location of a separate subdivision, at least one stationary workplace is equipped for a period of more than a month.
In the 1C: Accounting 3.0 program created on the 1C: Enterprise 8.3 platform, the registration of a separate subdivision is performed in the menu "Directories - Enterprises - Subdivisions".
Fig.1
You need to create a new division in 1C: check the box “Separate division”, fill in all the details, indicate the head division. The division will have its own checkpoint, and the TIN of all divisions and the parent company will have a common one.
Fig.2
After filling out, the document must be written down, and then it will be reflected in the accounting.
Fig.3
In the 1C program, you can create, configure and keep records of several organizations and departments at the same time. At the same time, there is the possibility of separate payroll with delivery tax reporting in different IFTS. Let's take an example of how to keep records of separate divisions in terms of wages.
In the main menu, select "Administration - Program settings - Accounting settings".
Fig.4
In the accounting parameters, select "Salary settings".
Fig.5
In the "Payroll" section, check the "Payroll for separate divisions" checkbox.
Fig.6
In the subdivision card, you can enter the details of the tax office, to which reports will be submitted.
Fig.7
Payroll
The first step is to recruit employees for our division. To do this, go from the main menu to "Salary and Personnel - Personnel Accounting - Hiring".
Fig.8
Through "Create" we go to the document of employment. We fill in the following information:
- Organization is our organization;
- Subdivision - a separate subdivision;
- Position - the position of an employee of a separate subdivision;
- Employee - an employee of a separate division;
- Acceptance date - fill in the desired date;
- Probationary period - fill in, if any;
- Type of employment - in our case, this is an internal part-time job.
Fig.9
Now let's calculate the salary of an employee of the main and separate divisions. Wages in 1C 8.3 are calculated in the section "Salary and personnel - Salary - All accruals".
Fig.10
Using the "Create" button, we charge wages for employees of the main department. For example, let's take data for one employee. Fill out and process the document "Payroll".
Fig.12
Formation of certificates 2-NDFL
So, we accrued wages to two employees of the main and separate divisions. Next, we will generate 2-personal income tax certificates for these employees. To do this, from the main menu, go to "Salary and personnel - personal income tax - 2-personal income tax for transfer to the IFTS".
Fig.13
We create a certificate for an employee of the main department. The 1C 8.3 program offers the opportunity to choose a tax office for OKTMO and checkpoints. We choose the one we need and fill in the rest of the data. Employee information must be filled in automatically. Help displays the following information:
- The tax rate is 13% in our case;
- Income - accrued salary to the employee;
- Taxable income - if there were no deductions, then the amounts are the same;
- Tax - the amount of accrued personal income tax;
- Retained - withholding personal income tax occurs at the time of payment of wages, we have only accrued wages, so in our case, the value in this cell is “0”;
- Listed - this field will be filled in after the tax is paid to the budget, so for now it is also "0".
Fig.15
Next, fill out a certificate for an employee of a separate unit. We generate the certificate in the same way, changing the data in the OKTMO / KPP field when paying income. IFTS data at the address of a separate subdivision. Similar to the previous certificate, the employee's data, his income, tax rate and tax amount are filled in automatically.
Fig.16
As well as for the previous help, you can display a printed form in which we see the IFTS code that is different from the first one.
Fig.17
In this article, we looked at how to create a separate subdivision, as well as the opportunities offered by the 1C 8.3 program for calculating payroll, calculating taxes, as well as submitting reports for employees of the main and separate subdivisions to different tax inspectorates. Thanks to them, it will not be difficult for users to maintain a separate unit in the program.