Accounting policy of individual entrepreneurs
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By order of an individual entrepreneur
Full name of an individual entrepreneur from date of conclusion of the contract
1.1. An individual entrepreneur in the reporting year in accordance with paragraph 1 of Art. 291 of the Tax Code of the Republic of Belarus (hereinafter - the Tax Code) keeps records in the ledger of income and expenses of organizations and individual entrepreneurs applying the simplified taxation system (hereinafter - the USN).
1.2. In accordance with the current legislation, an individual entrepreneur is exempted from accounting.
1.3. The accounting policy is not subject to change during the reporting year. Changes and additions to the accounting policy are allowed only in accordance with the provisions of the law.
1.4. When the current legislation changes during the reporting year, the accounting policy changes automatically. Corresponding changes in the accounting procedure for individual business transactions and objects for tax purposes are introduced by order of an individual entrepreneur.
2. Organizational and technical aspect.
2.1. An individual entrepreneur applies the simplified tax system
2.2. In accordance with Art. 108, 290 Tax Code, the tax period for tax under the simplified taxation system and VAT is a calendar year. In accordance with the legislation, an individual entrepreneur chose a calendar
2.2. Tax accounting, as well as accounting of income and expenses, is carried out in the manner established by an individual entrepreneur.
2.3. The tax base of the tax under the simplified system is determined on the basis of gross revenue, defined as the amount of revenue received by an individual entrepreneur during the reporting period from the sale of goods (works, services), property rights and non-operating income.
2.4. The proceeds from the sale of goods (works, services), property rights are reflected by an individual entrepreneur as payment for the shipped goods, work performed, services rendered, transferred property rights (payment principle). The date of reflection of proceeds from the sale of goods (works, services), property rights in respect of which payment was received before the date of shipment (prepayment was made, advance payment received, deposit) in accordance with paragraph 5 of Art. 288 of the Tax Code recognizes the date of shipment of goods (performance of work, provision of services), transfer of property rights.
2.5. Primary accounting documents are drawn up in the form established by the legislation as mandatory for use. Registration of business transactions for which the mandatory forms of primary accounting documents are not provided for, is carried out according to the forms of documents developed by an individual entrepreneur.
2.6. Accounting and use of strict reporting forms is carried out in accordance with the law.
Individual entrepreneur ________________________ Ivanov A.V.
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