Features of the formation of reserves for dubious debts in tax accounting by medical organizations

Abstract

The article is devoted to the specifics of the formation by medical organizations of a reserve for doubtful debts in accounting and tax accounting regarding receivables arising from the sale of products or services. Analysis of the norms of the Tax Code of the Russian Federation made it possible to determine that the creation of a reserve is the right of taxpayers who recognize tax income and expenses by the accrual method, which does not prescribe the obligation to fulfill it. The procedure for creating the amounts of created reserves is determined. It is noted that сontributions to the reserve of medical organizations are taken as part of non-operating expenses falling on the last day of the reporting (tax) period (for example, a calendar month or a year), and depend on the period of occurrence of non-fulfillment of contractual obligations by counterparties. It is emphasized that the total amount of provisions for the reporting period, taken for the fulfillment of tax purposes, has a maximum amount and cannot exceed 10% of the taxpayer’s revenue excluding VAT. Practical examples of the determination of the amount of reserves are given, allowing to identify the logic and specifics when forming a reserve for doubtful debts by healthcare organizations. Simulated situations describes the timing and limit amounts of reserves formed by medical companies.