Features of recognition of doubtful debt in the tax accounting of medical organizations

Abstract

The article is devoted to the peculiarities of recognition of dubious debt in order to calculate the provision for dubious debts in the tax accounting of medical organizations. It is noted that the reserve can be created only by taxpayers who apply the accrual method when recognizing income and expenses on corporate tax. The concept of doubtful debt in tax accounting is considered. It was noted that the amount of doubtful debt includes overdue debt, taking into account value added tax, while according to Article 266 of the Tax Code of the Russian Federation, this debt should arise exclusively in connection with the provision of medical services, the performance of work or the sale of goods — other types of debt (for example, loans or paid raw materials) are not included in the amount of doubtful debt. Analyzed situations in which the organization has both overdue receivables and payables for the same counterparty. Practical examples of determining the amount of doubtful debt in tax accounting are considered.