Reflection of transport tax in accounting. Accounting and tax accounting for transport tax Accounting for transport tax
Accrued transport tax posting this transaction to accounting depends on the type of organization using the vehicles. Any step in economic activity requires mandatory fixation. The use of automobile equipment by an enterprise is subject to tax. Accounting determines the amount of payment, pays the necessary amounts and reflects these transactions in special entries.
A tax is a monetary contribution subject to mandatory payment to the federal, regional or local budget. Tax transfers are necessary to ensure financial activities states. Transport tax is one of the main sources of income for any country.
The procedure for fees from owners of cars and other vehicles is regulated by the Tax Code Russian Federation and documents of the regional executive authorities. Transport tax belongs to the group of local taxes. This means that the paid contributions go to the budgets of the constituent entities of the Russian Federation.
Regional legislation independently sets the tax rate based on what is proposed by the code base size. average cost cars is determined annually government agencies and published on the official website on the Internet.
The procedure, terms, and various benefits are also established at the level of the constituent entity of the Russian Federation. All citizens and companies with vehicles must pay tax. Methods for repaying taxes may vary from region to region. Some regions accept payments from legal entities only by non-cash form.
Objects for the possession of which it is necessary to make payments are:
- Ground transport (motorcycles, cars, buses and others).
- Air transport (airplanes, helicopters, other aircraft).
- Water transport (boats, yachts, ships, etc.).
Paragraph 2 of Article 358 of the Tax Code of the Russian Federation indicates objects of movement on which duties are not charged. Cars adapted for people with disabilities and cars officially listed as stolen are marked in the code as not subject to taxation. Proof that a vehicle is on the federal wanted list is a certificate issued by law enforcement authorities for presentation to the tax office.
Transport tax is not charged on individual entrepreneurs and organizations engaged in the transport of people or goods as their main activity. To free from government fees This category includes equipment belonging to agricultural enterprises.
Charges are calculated in the name of the vehicle owner. Physical or entity, using transport by proxy, is not subject to tax.
Legislative regional bodies have the right to establish benefits for calculating tax contributions for the following organizations:
- budgetary educational and medical institutions;
- associations of disabled people;
- executive bodies of territorial authorities;
- public associations;
- state-owned enterprises of municipalities;
- passenger transport enterprises.
If all automobile units of a legal entity are not subject to taxation, the benefit can be applied to only one type of vehicle. To obtain a tax concession, a representative of an enterprise must contact the local Federal Tax Service.
The right to the benefit is not related to the method of purchasing the car. Only the fact and date of its registration with the traffic police department has legal significance.
All individuals and legal entities are required to pay fees for owning vehicles. Citizens pay the fee based on the notification of the Federal tax service. Organizations are required to independently make calculations and transfer the required payments.
The basic rules for determining the amount of fees are as follows:
- Tax is calculated by multiplying tax base and rates.
- The quarterly advance payment is equal to the product of 1/4 of the collection base and the tax rate.
- The difference between the advance amounts and the amount calculated for the calendar year is the tax payable.
- Advance payments for vehicles weighing more than 12 tons are not collected from enterprises.
Calculation of transport tax involves the use of a tax rate depending on the duration of the property being owned by the payer. Article 362, paragraph 2 Tax Code The Russian Federation establishes cases of accrual of payments using a multiplying factor.
The tax base is the same for all subjects of the Federation and depends only on the type of transport. The basic value reflects the power indicator of the vehicle and must be indicated in the registration certificate.
Tax rates are determined regional laws. The only requirement imposed by the state is that the coefficient cannot be increased or decreased by more than ten times.
Reporting period for tax payments for legal entities, a quarter is considered (unless the regulatory acts of the legislative bodies of the territories provide for other reporting periods). The advance payment must be at least one quarter of the amount calculated for the calendar year.
The legislative bodies of the constituent entities of the Russian Federation base their rate setting on the figures recommended by the tax code, depending on the power indicator:
- passenger cars – up to 15 rubles;
- motorcycles – up to 5 rubles;
- freight vehicles – up to 8.5 rubles;
- buses - up to 10 rubles;
- self-propelled and tracked vehicles - up to 2.5 rubles;
- boats and yachts – up to 40 rubles;
- airplanes and helicopters – up to 25 rubles.
The amount of tax in a particular region is set depending on the economic situation, standard of living of the population, environmental conditions and some other factors. For example, transport rates in Moscow and St. Petersburg are much higher than those recommended by the Tax Code of the Russian Federation.
For the same categories of vehicles, it is allowed to use different coefficients according to the year of manufacture.
When determining contributions for an incomplete reporting period, the calculation is made in proportion to the time of ownership. The month of registration is considered complete if the ownership (lease) of the vehicle is registered before the 15th day.
Transport tax (postings) for legal entities is regulated by Article 362 of the Tax Code of Russia. The calculation is carried out separately for each object and is a product (multiplication) of the tax base and the rate established in the region.
According to the Accounting Regulations (PBU 10/990), approved by order of the Ministry of Finance of the Russian Federation in May 1999, transport tax belongs to the expense group of the main form of activity of the enterprise. In general cases, transport tax accrual transactions are reflected in account 68, called “Calculations for taxes and fees.”
The account is divided into two indicators:
- Debit – the amount of transfers and the amount returned from the budget are taken into account.
- Credit - indicated tax contributions for subsequent payment.
To record information for all categories tax obligations It is recommended to split account 68 into several subaccounts. It depends on which part of the institution the car belongs to, where the required amount will be charged and where the required amount will be written off.
When determining income tax, transport fees are considered in consumable part. Documentary evidence of the transaction for the implementation of transport tax are accounting statements and payment orders.
The contribution amount is calculated on the last day of the reporting period. The accrual of transport tax on the transaction in the accounting system is reflected on the same date. The fact of payment of the fee is indicated from the moment of transfer sum of money from the company's account.
Depending on the purpose of using transport, the accountant selects an account for writing off tax expenses as expenses:
- Deb 20 Kr 68 – employment of cars in primary production;
- Deb 23 Kr 68 – auxiliary vehicles;
- Deb 25 Kr 68 – general production goals;
- Deb 26 Kr 68 – general economic purposes;
- Deb 44 Kr 68 – use of motor vehicles in commerce.
If a car or bus is leased to another organization, the tax is included in the other expenses of the lessor.
The postings (for transport tax) are clearly seen in the following example. One small truck is registered to the trading company. Regulatory acts subjects of the Federation have established quarterly reporting deadlines. The annual contribution is 8 thousand rubles.
Transactions for one period are shown on two accounts:
- Advance payment – debit 40 credit 68 – 2,000 rubles (initial certificate).
- Execution of payment - debit 68 credit 51 - 2,000 rubles (bank order).
Payment of the quarterly advance is mandatory. If you miss the deadline, tax authorities may charge a penalty for the days of delay. If an accountant’s mistake when registering an entry caused an underestimation of the tax base, then a fine is imposed on the organization (20% of the required contribution amount). Deliberate distortion of figures increases the fine to 40%.
In accordance with paragraph 1 of Article 264 of the Tax Code of the Russian Federation, when determining income tax, the transport fee must be included in the other expenses of the enterprise (for production and sales).
The organization's expenses for advance payments are confirmed by primary documents:
- accounting certificates;
- calculations of the amount of preliminary payments;
- tax registers.
Documents may have different forms and names. The main requirement for registration is the presence of details of a legal entity and compliance with regulations.
For small organizations and individual entrepreneurs it is provided simplified system Taxation (STS). This regime facilitates the work of small and medium-sized businesses and has specific features for calculating taxes.
The simplified method of doing business allows you not to pay the following types of taxes:
- on property;
- on the income of an individual entrepreneur or the profit of a legal entity;
Individual entrepreneurs using the simplified tax system pay transport fees on the same basis as ordinary citizens with personal cars. They are not charged advance quarterly payments. The amount of duty for individual entrepreneurs is determined by tax inspectorate specialists.
The calculation of transport tax for organizations that have chosen a simplified system is characterized by the following properties:
- the calculation is made for each registered vehicle;
- The accountant independently determines the amount of tax;
- mandatory transfer of advance payment;
- decor tax return.
Individual entrepreneurs whose main activity is transportation services can use the principle of a single tax on imputed income (UTII) until 2021. In this case, it is enough for an individual entrepreneur to keep records of income (expenses) in special books without involving an accountant.
UTII and tax vehicle are different types of government fees. Therefore, it is necessary to calculate and list cash for two expense items.
If an enterprise uses heavy vehicles weighing more than 12 tons, it pays for damage caused to the road surface. Funds are collected by a special system “Platon”. The fee is calculated automatically and depends on the distance of the route.
On legislative level the possibility of deducting transport tax is fixed depending on the amount listed in “Plato”. If the fee exceeds the tax levy, the enterprise does not transfer funds to the local budget. The remaining portion is included in income tax. At the same time, a legal entity, when interacting with the Platon system, should not make advance payments.
For example, the transport tax for 2017 is set at 50 thousand rubles. The company donated 42 thousand rubles for causing damage to the country's roads. Consequently, the payment to the regional budget will be 7 thousand rubles (50,000 - 42,000).
In the tax return, tax amounts in a simplified form are shown in total expenses with an increase for each quarter.
How is tax reflected when using two types of accounting?
In situations where UTII is simultaneously applied ( single tax for imputed income) and the simplified tax system (simplified taxation system) for different vehicles, the final payment amount must be divided. The division is made in proportion to income by type of activity, i.e. profit under the simplified tax system and profit under UTII are calculated separately.
For example, an organization sells goods at wholesale and retail prices. UTII is paid on income from retail sales, while wholesale sales are subject to VAT. The distribution of expenses depending on monthly revenue is as follows: wholesale trade brought the company 600 thousand rubles, retail – 200 thousand rubles. For transportation, 5 units of equipment are used, the tax on which is charged in the amount of 20 thousand rubles.
The calculation algorithm looks like this:
- 600 / (600 + 200) = 0.75 (75%) – income under the simplified tax system is divided by the amount received from all activities.
- 20 * 0.75 = 15 thousand rubles - the tax on cars according to the simplified tax system is equal to the product of the value general collection for part of the profit according to the simplified tax system.
- 20 – 15 = 5 thousand rubles - advance payment on UTII (from total amount tax payment is deducted according to the simplified tax system).
Thus, when sharing regimes, tax distribution is mandatory. The final payment amount depends on the vehicle model, engine power and available benefits.
If an enterprise transfers automobile equipment under a free use agreement, then it does not receive income from the property. In such a situation, the law allows not to charge tax for the period when movable property is operated by a third party.
Elizarov Artem
lawyer, specialist in automobile law
Articles and answers written
In this article we will look at how to set up and reflect transport tax accounting in 1C 8.3 Accounting: from buying a car to closing the month and reporting.
The first step is to reflect the purchase of our car in the program. This is done by the receipt document, which is located in the “OS and intangible assets” section. Our car is a fixed asset, worth 800,000 thousand rubles. In our example, we bought it on August 28, 2017 from the Sweet Dreams Ltd. company.
The receipt document has created the necessary transactions, but for further accounting of expenses for it, commissioning is required.
To put the car into operation, we created the document “Acceptance for accounting of fixed assets” dated 08/29/2017. It will be registered with the organization LLC Confetprom.
On the “Fixed Assets” tab, you need to add an element of the directory of the same name to the tabular part.
In our case, we take into account the KIA RIO passenger car and accordingly indicate that it is a motor vehicle. We will also choose to belong to the OS accounting group “Vehicles”.
After filling out all the data, the document can be processed. Now our car is listed on account 01.01 for the main division.
Watch also the video on capitalizing the OS:
Setting up transport tax
Transport tax is calculated and reflected in accounting at the end of the month. To correctly calculate the amount to be paid, you need to make some preliminary settings. They are located in the section “Directories” - “Transport tax”.
In the window that opens, several settings sections are available to us. First you need to start registering your vehicles.
This section displays all registered vehicles. In order to add our car to it, select “Registration” from the “Create” menu.
Please note that if you no longer own a registered vehicle, for example, you sold it, you need to deregister it. This is done in the same way in this list. Do not forget to deregister vehicles, otherwise the program will continue to charge transport tax on it.
It is very important to fill out all the data correctly on the car registration card. Almost all of them are filled out when registering with the traffic police.
Let's assume that we registered the KIA RIO car on 08/31/2017. We will definitely indicate the engine power and tax rate. They are fundamental parameters when calculating tax in the future.
Next, return to the form for the list of sections for setting up transport tax and select the item “Methods of reflecting expenses”. This is where it is indicated how the tax on our car will be taken into account in the program. In our case, expenses will be posted to account 26.
From the setup form you can also clarify the procedure for paying transport tax. Here you can indicate the period, year of commencement, tax authority, where payments will be made, etc.
Calculation of transport tax
Transport tax is calculated at the end of the month by a special assistant. This processing is located in the "Operations" section.
Within this example We will close the month for the organization Confetprom LLC. It is on its balance sheet that the KIA RIO car is listed. We will choose December 2017 as the period.
After the “Calculation of transport tax” operation has been completed successfully, as evidenced by the green color of its link, let’s look at the generated transactions.
The routine operation reflected on account 26 (this is what we indicated in the settings earlier) the amount of tax in the amount of 1,470 rubles for 2017. In the information register “Calculation of transport tax” you can see the data on the basis of which this calculation was made.
The monthly closing assistant also allows us to generate a certificate-calculation “Calculation of transport tax”.
This report contains information about all vehicles on which you need to pay tax for 2017. It also includes calculations and data about the vehicles themselves. Please note that if any vehicle was deregistered during the year, it will still be reflected here. In this case, the tax will be charged only for the period of use.
Transport tax declaration
All transport tax data will be included in the corresponding declaration. You can find it in the “Reports” - “Regulated Reports” section.
If the transport tax declaration is not added to your favorites, then you can find it on the “All” tab.
After filling out, on page 1 of section 2 of this declaration, we reflected all the data on calculating the amount of tax on our KIA RIO car.
Calculations for transport tax are reflected in account 68 “Calculations for taxes and fees”. To do this, a subaccount “Calculations for transport tax” is opened for account 68 (Instructions for the Chart of Accounts). As a rule, transport tax refers to the costs of common types activities (clause 5 of PBU 10/99). The procedure for its reflection in accounting depends on the production or division of the organization in which the vehicle on which the tax is calculated is used.
When calculating and paying transport tax, entries are made:
Debit 20 (23, 25, 26, 44) Credit 68, subaccount "Calculations for transport tax"
Transport tax charged ( advance payment for tax);
Debit 68, subaccount "Calculations for transport tax", Credit 51
Transport tax has been paid (advance tax payment).
If the vehicle is not used in the main activity of the organization, for example, transferred under a lease agreement (provided that this type of activity is not the main activity), transport tax is taken into account as part of other expenses (clause 11 of PBU 10/99):
Debit 91-2 Credit 68, subaccount "Calculations for transport tax"
Transport tax has been charged.
When calculating income tax, the amount of transport tax is taken into account as part of other expenses associated with production and sales (clause 1, clause 1, article 264 of the Tax Code of the Russian Federation). If an organization uses cash method, then the tax amount is included in expenses only after it is transferred to the budget (clause 3, clause 3, article 273 of the Tax Code of the Russian Federation). If an organization uses the accrual method, the amount of transport tax is included in expenses at the time of accrual - on the last day of the reporting (tax) period (clause 1, clause 7, article 272 and clause 1, article 318 of the Tax Code of the Russian Federation).
Note that when calculating income tax, you can take into account the amount of transport tax on a car that is not used in the production process (is idle, transferred for storage to another organization, etc.). This follows from the provisions of paragraphs. 1 clause 1 art. 264 Tax Code of the Russian Federation. The transport tax meets all the criteria specified in paragraph 1 of Art. 252 Tax Code of the Russian Federation:
The organization has an obligation to pay tax (even on unused vehicles);
The tax amount is confirmed by documents (declaration, calculation of advance payments, payment orders).
If an organization applies the “simplified tax” and pays a single tax on income, then when calculating the tax base, the amount of transport tax is not taken into account (clause 1 of Article 346.18 of the Tax Code of the Russian Federation). If an organization pays a single tax on the difference between income and expenses, transport tax is included in expenses (clause 22, clause 1, article 346.16 of the Tax Code of the Russian Federation). These payments will reduce the tax base on the day they are transferred to the budget (clause 2 of Article 346.17 of the Tax Code of the Russian Federation). Unpaid transport tax is not taken into account when calculating the single tax.
If an organization applies UTII, then the object of UTII taxation is imputed income (clause 1 of Article 346.29 of the Tax Code of the Russian Federation). Therefore, the formation of the tax base for UTII expenses in the form of transport tax do not affect.
If the organization combines common system taxation and UTII, then the vehicle can be used in both types of activities simultaneously. In this case, the amount of transport tax must be distributed (clause 9 of Article 274 of the Tax Code of the Russian Federation). If the vehicle is used in one of the types of activities, then the transport tax does not need to be distributed.
The amount of transport tax related to the activities of the organization on the general taxation system can be taken into account when calculating income tax. The amount of transport tax related to the activities of the organization on UTII cannot be taken into account for tax purposes.
To distribute transport tax, it is necessary to determine the share of income received from different types activities. In this case, the share of income from the organization’s activities in the general taxation system is calculated using the formula:
Income from the activities of an organization on the general taxation system is divided into Income from all types of activities.
Transport tax, which relates to the activities of an organization on the general taxation system, is calculated as follows:
Transport tax is multiplied by the share of income from the organization's activities on the general taxation system.
Transport tax, which relates to the activities of an organization subject to UTII, is calculated using the formula:
General transport tax minus Transport tax, which relates to the organization’s activities on the general taxation system.
When determining the share of income and expenses for a specific type of activity, indicators for the month in which the amount of transport tax (advance payment) is distributed are used. This procedure is provided for in the Letter of the Federal Tax Service of Russia dated January 23, 2007 N SAE-6-02/31@.
Example . LLC "Krata" (Tambov) sells goods wholesale and retail. For wholesale transactions, the organization applies a general taxation system. Retail trade has been transferred to UTII.
IN accounting policy the organization said that general running costs are distributed in proportion to revenue for each month of the reporting (tax) period. The revenue received by Krata LLC from various activities in June 2010 is:
For wholesale trade (excluding VAT) - 700,000 rubles;
By retail trade- 300,000 rub.
The organization uses several trucks to deliver goods to wholesale and retail customers. In June, an advance payment of transport tax for the second quarter of 2010 in the amount of 20,000 rubles was accrued on these vehicles.
Transport tax expenses relate to both types of activities of the organization. To distribute them, the accountant of Krata LLC compared the revenue from wholesale trade with the total volume of trade turnover.
The share of revenue from wholesale trade in total sales revenue for June is 0.7 (RUB 700,000: (RUB 700,000 + RUB 300,000)).
The amount of the advance payment for transport tax, which can be taken into account when calculating income tax, is equal to 14,000 rubles. (RUB 20,000 x 0.7).
The amount of the advance payment for transport tax, which relates to the organization’s activities on UTII, is 6,000 rubles. (20,000 rubles - 14,000 rubles) (this amount is not taken into account for tax purposes).
Transport tax in 1C Accounting 8.3 is calculated and accrued automatically at the end of the year (Fig. 1) when performing the regulatory operation "".
What actions must be taken to correctly calculate transport tax?
There are several main points:
- Capitalization and registration of a vehicle
- Registration of a vehicle in 1C
- Setting up calculations, charges and payment terms
- Direct tax calculation
Let's take a closer look at all the points using a step-by-step example in the 1C program.
The recording and acceptance of any vehicle for accounting is carried out according to the rules for accounting for fixed assets. In Fig. 2 we see the document “ ”, with the help of which the receipt of the car to the accounting accounts of the organization PromTech LLC in January 2016 is reflected.
The document generates debit entries for accounts 08 and 19 accounting(Fig. 3).
The car will be accounted for on account 01 with an initial amount of RUB 508,474.58. (Fig. 5).
The only difference between accepting a vehicle for registration is the need to enable the “Vehicle” checkbox in the OS card (Fig. 6). It is also necessary to correctly select the asset accounting group – “Vehicles”.
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Car registration and transport tax calculation settings in 1C 8.3
This data is enough to calculate depreciation, but to calculate transport tax you will have to register the car and set up the calculation. Let's move on to the second and third points of our algorithm. Registration and configuration are performed in the “Directories” menu, submenu “Taxes” (Fig. 7).
Figure 8 shows the registration and settings form itself.
The details that must be filled in during registration are shown in Fig. 9. Additional information on filling out this form can be obtained by pressing the F1 button. Particular attention should be paid to filling out the tax base data (engine power) and tax rates.
To enter analytics and expense accounts for transport tax, use the form shown in Fig. 10.
If it is planned to make advance payments, then the deadlines for their payment are indicated in the “Payment Procedure” form.
Accrual, calculation of tax and verification of declaration
Now let’s return to the “Month Closing” processing and check the calculation performed by the 1C program (Fig. 12).
Figure 13 and Figure 14 show help for calculating transport tax.
Transport tax is assessed and paid by organizations that have vehicles on their balance sheet. Registration of a vehicle in 1C 8.3 allows you to automatically calculate transport tax. Read on to learn how to automate the calculation of transport tax, and what transactions will be generated by 1C 8.3.
Step 1. Reflect in 1C 8.3 the receipt and commissioning of the vehicle
If you bought a vehicle, you first need to register its receipt. To do this, go to the “Purchases” section (1) and click on the “Receipts (acts, invoices)” link (2). A window for registration of receipt will open.
In the window that opens, click the “Receipts” button (3) and click on the “Fixed Assets” link (4). A form for completing the purchase of the OS will open.
In the purchase document at the top, indicate the details of the buyer, supplier, invoice number, contract number. In the goods part of the invoice, add the purchased fixed asset (5) and indicate its cost (6). It is also necessary to fill in all the data in the fixed asset card, including the term beneficial use. Details about registering the receipt of fixed assets in 1C 8.3. To reflect the receipt of the car in accounting, click the “Post and close” button (7). Now the purchase is reflected in the debit of account 01 “Fixed assets”.
When registering a vehicle, you provided data for calculating depreciation in accounting and tax accounting. Now, at the end of the month, depreciation will be automatically calculated for this fixed asset. But this is not enough to calculate transport tax. In the next steps, read how to register a vehicle to automate the calculation of vehicle tax.
Step 2. Register the car in 1C 8.3
Go to the “Directory” section (1) and click on the “Transport tax” link (2). The tax settings window will open.
In the registration window, click the “Create” button (4) and click on the “Registration” link (5). The “Vehicle Registration” window will open.
In the registration window, fill in the fields:
- “Primary remedy” (6). Select the main tool from the directory;
- "Date" (7). Indicate the date of registration;
- "Organization" (8). Please indicate your organization;
- “Registration” (9). Select one of two values: “At the location of the organization” or “In another tax authority”;
- “Vehicle type code” (10). Select the required code from the directory;
- “Identification number (VIN)” (11). Indicate the VIN of your vehicle;
- "Mark" (12). Specify the brand of transport;
- "Registration plate" (13). Please indicate your state number;
- "Engine power" (14). Specify the engine power and its unit of measurement;
- "Ecological class" (15). Select a car class from the directory;
- "Tax rate" (16). Select the tax rate established in your region.
To save registration data, click the “Save and close” button (17).
Step 3. Set up the method of reflecting expenses for transport tax in 1C 8.3
In the transport tax settings window (Step 2), click on the link “Methods of reflecting expenses” (1).
In the window that opens, click the “Create” button (2). Setting up methods for reflecting transport tax will open. In it, select a fixed asset (3), your organization (4) and a tax account (5). If you selected account “20” (Main production) for accrual, then also indicate the item group (6) to which expenses will be written off. Next, select a cost item (7). To save the setting, click the “Save and close” button (8). Now the transport tax declaration and accounting entries based on its accrual will be generated automatically.
Step 4. Check the transport tax calculation in 1C 8.3
Transport tax is calculated once a year, in December. In 1C 8.3 there is a special routine operation, which automatically calculates the tax and makes entries for its accrual. In the previous steps of this article, we made settings for this operation. To check the calculation of transport tax, go to the “Operations” section (1) and click on the “Month Closing” link (2).
In the window that opens, indicate your organization (3), select the period “December” (4). Next, successively click on the links “Calculate transport tax” (5) and “Perform operation” (6). The calculation is completed.
To view the tax calculation, click on the link “Calculation...” (7) and select “Calculation of transport tax” (8). A tax calculation certificate will open.
In the certificate we see that transport tax (10) is charged on the car (9) in accordance with the tax base (11), rate (12) and special coefficient (13). This coefficient is calculated as follows: number full months car operation in reporting period divisible by 12.
Step 5. Check the transactions for calculating transport tax in 1C 8.3
To check the transactions for this calculation, sequentially click on the links “Calculation...” (1) and “Show transactions” (2). The posting window will open.
In the posting window, we see that transport tax is accrued on the debit of the account “20.01” (3).