Features of write-off of bad debts due to provisions created by medical institutions for doubtful debts in tax accounting

Abstract

The article is devoted to the peculiarities of recognizing a bad debt and considering the specifics of writing off this debt due to the formed reserve for dubious debts in the tax accounting of medical organizations. The grounds for recognizing a doubtful debt as bad debt due to the provision were analyzed. It has been established that bad debt, unlike dubious debt, is already unrealistic for collection, which allows it to be taken into account in the losses when calculating corporate income tax. Important in this case is the question of the timing of recognition of receivables as bad debt and its inclusion in non-operating expenses: if a company does not form reserves for doubtful debts, then such recognition is carried out only after the expiration of the 3-year statute of limitations. In other cases, the organization has the right to include the amount of bad debt in the expenses when calculating the profit tax base after making an entry in the Unified State Register of Legal Entities to exclude the debtor from the register in connection with the liquidation. It was noted that bad debt in the tax accounting of medical organizations can be written off as a general rule or at the expense of a tax reserve created in the organization for this receivable (at the time when it was doubtful), or recognized as a separate independent non-operating expense in the event that the reserve of dubious debts was not created by a legal entity or the amount of bad debt exceeds the size of the tax reserve. To understand the general mechanism for writing off bad receivables, illustrative examples are given to determine the sequence of actions in the tax accounting of an organization when writing off bad debt in the tax accounting of organizations engaged in medical activities.