The (Russian: Kniga Ucheta Dokhodov i Raskhodov or KUDiR ) is the primary accounting document for entrepreneurs and legal entities in Russia using the Simplified Taxation System (STS) . It is used to record business transactions chronologically to determine the tax base. 1. Structure of the Book
: Costs for purchasing or creating fixed assets and intangible assets. obrazec knigu dohodov i rashodov
: Insurance premiums and other payments that reduce the tax itself (for "Income" 6% STS). 2. Key Filling Rules The (Russian: Kniga Ucheta Dokhodov i Raskhodov or
: Used to record losses from previous years that can reduce the current tax base. Structure of the Book : Costs for purchasing
: At the end of the year, the book must be printed, pages numbered, bound, and certified by the signature of the entrepreneur or director and the organization's seal (if applicable).