ACCOUNTING AND AUDIT OF CALCULATIONS WITH THE BUDGET FOR TAXES AND FEES

In this article problems of accounting and audit of calculations with the budget for taxes and fees are considered. The problem of competent accounting of calculations of the entity with the budget for taxes and fees is most urgent for the entities. Untimely tax payment in the budget not only is integrated to penalties. It turns settlement of debt obligations into an uncontrollable situation: the amount of the tax liability grows, also the amounts of a penalty fee and penalties grow. The accountant of the entity, and for this purpose is obliged to watch correctness of calculation and tax payment and the competent legal and economic organization of accounting of calculations of the entity with the budget for taxes and fees is necessary.