The Revenue and Cost Accounting Book (CUDIR) is a journal in which the entrepreneur in the chronological order records all of its income and expenditure during the reporting period. Based on these data, a tax base is calculated and then a tax is calculated. CUDIR is the main instrument for calculating the tax and facilitates the tax process.

The revenue and expense account is filled by IPs and companies that are entitled to be exempted from the Bujuchet. For example, IPs and substitution organizations. CUDIR may need tax when verifying the declaration or data of the counterparts. In some cases, banks are requesting it to make sure that it is solvent.

There's no uniform form of CUDIR. There are, however, general rules of the book:

A separate book is produced for each year

Information is recorded in the book in chronological order.

The book is in Russian. The primary records drawn up in the foreign language or languages of the peoples of the Russian Federation should be translated in Russian.

The book can be maintained on paper or in electronic form. However, during the calendar year, the maintenance of the book (from electronic to paper and vice versa) can be changed from the beginning of the new quarter. Electronic books after year should be printed, sewn and numbered

All the indicators are in the rubles. Transactions in foreign currency are converted to CB at the date of their commission

Income is determined on a cash basis, on the basis of the receipt of funds for the calculation account or in the cash register

The book should be stiff and numbered. The last page lists the number of pages, the signature of the head of the organization or the IP.

If a mistake has been made, the correction shall be certified by the IP or the head of the organization, indicating the date on which it was made.

When CNs are combined with TPNs or CNs, two books shall be maintained simultaneously

CUDER should be kept for five years (11 years, with loss).

Newly registered entrepreneurs need to be careful and use a new option. An updated version of the book has been in operation since 2024. It consists of four sections (instead of five) and a title sheet.

The site is filled with all " prepaid " companies and IPs, regardless of the tax base. It should include a calendar year, a code for the form of the JUDE book and the date of commencement, the FIO, the IN, the CAT, the subject of taxation, income or income, and the number of the accounts and bank names in which they are opened.

Section I consists of five rows. For the first four, the order number, date and number of the primary document, the operation ' s content and the revenue taken into account in the calculation of the tax base(s) are not usually questioned.

The fifth line is the cost of calculating the tax base. Although it should initially be filled only by the " income-cost " basis, the recipients would need to do so with a subsidy for the employment of the unemployed or the " Maloye and Middle Entrepreneurship " project. They may also record other costs in the same row, but they should not be taken into account in calculating the tax base.

The reference to section I at the end of the year is filled by OAS payers, Income-cost. These are total income, expenditure and tax. Section II - Calculation of expenditure on fixed assets and intangible assets, III - losses of past years are filled under the " Revenue - Expenditure " facility and the availability of such costs.

Section IV is the sum of the trade fee. It is filled by an entrepreneurial entity with the Income. It reflects the amount of trade fees paid, which reduces the tax. This section had previously been fifth, and the previous reflected the premiums paid, which reduced the ODS tax.

The right to receive tax deductions for premiums remained, only to record their separate section of CUDIR no longer needed. Where previously, tax contributions (invoices) have been recorded on the basis of payment, the tax is now reduced by the amount of premiums to be paid.

CUDIR should not be taxed, but it should be available when requested by the agency. For her absence or improper filling, she's facing a fine.

Source: Msp.rf.

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In the Yaroslav region, various assistance is provided to entrepreneurs through the Mala and Middle Entrepreneurship Project, as well as to industrial enterprises under the " Productivity " project and the " International Cooperation and Export " national project.

All support measures for small and medium-sized businesses can be accessed on my business site.

Details of all support measures for industry and investors on the investing site