Commercial tax assessment retroactively
May 21, 2013 | 25,00 EUR | answered by Steuerberater Thomas Textoris
We have received a trade tax assessment for the year 2011, advance payment for 2012, both in a lump sum, and quarterly advance payment for 2013. The year 2011 is already closed. The year 2012 is still open for accounting. Do we now have to book retroactively for 2011 and 2012, provision? If yes, how? Please provide the accounts SKR 03, with the booking entry. We are balancing. Thank you, M. Förster.
Dear inquirer,
In the context of an initial consultation and your fee commitment, while adhering to the rules of this forum, I would like to answer your question.
As part of the balance sheet as of 31.12.2011, a trade tax provision should have been established. The additional payment for 2011 should be booked against the trade tax provision account.
Journal entry: 0957/Bank
Any remaining differences on account 0957 should be resolved via account 2281/2283.
The subsequent advance payment should be booked to account 2281.
The ongoing advance payment for 2013 should be booked to account 4320.
Best regards,
Thomas Textoris
Tax consultant
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