Permanent differences in the reporting period
4. For the purposes of this Regulation, permanent differences are revenues and expenses:
(as amended by Order of the Ministry of Finance of the Russian Federation dated 11.02.2008 No. 23n)
forming accounting profit (loss) for the reporting period, but not taken into account when determining the tax base for corporate income tax for the reporting period and subsequent reporting periods;
(as amended by Order of the Ministry of Finance of the Russian Federation dated 11.02.2008 No. 23n)
taken into account when determining the tax base for corporate income tax for the reporting period, but not recognized as revenues and expenses for accounting purposes for the reporting period and subsequent reporting periods.
(as amended by Order of the Ministry of Finance of the Russian Federation dated 11.02.2008 No. 23n)
Permanent differences arise as a result of:
exceeding actual expenses included in the formation of accounting profit (loss) over expenses accepted for tax purposes, for which expense limitations are provided;
non-recognition for tax purposes of expenses related to the transfer on a gratuitous basis of property (goods, works, services), in the amount of the value of the property (goods, works, services) and expenses related to this transfer;
the paragraph has been deleted. - Order of the Ministry of Finance of Russia dated 11.02.2008 No. 23n;
formation of a loss carried forward to future periods, which according to the legislation of the Russian Federation on taxes and fees, can no longer be taken into account for tax purposes as either in the reporting period or in subsequent reporting periods after a certain period of time;
other similar differences
Source: Order of the Ministry of Finance of Russia dated 19.11.2002 No. 114n (as amended on 24.12.2010) "On Approval of the Instruction on Accounting for Tax Calculation 'Accounting for Calculations on Corporate Profit Tax' PBU 18/02" (Registered by the Ministry of Justice of Russia on 31.12.2002 No. 4090)
Морфология
Род
Понятие «постоянные разницы в отчетном периоде» женского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | постоянной разницы в отчетном периоде | постоянных разниц в отчетном периоде |
| Д | постоянной разнице в отчетном периоде | постоянным разницам в отчетном периоде |
| В | постоянную разницу в отчетном периоде | постоянные разницы в отчетном периоде |
| Т | постоянной разницей в отчетном периоде | постоянными разницами в отчетном периоде |
| П | постоянной разнице в отчетном периоде | постоянных разницах в отчетном периоде |