Correct reflection of fixed assets in the declaration under Form 100.00 is ensured by correctly filling out the form itself — the data on FA is pulled based on the relevant accounting entries and must match the data of accounting and tax records.
How to check the correctness of completion
Before submitting the form, it is worth reconciling the fixed asset indicators with the data of the FA accounting registers in the information base. If the amounts in Form 100.00 differ from the accounting data, the discrepancy must be identified — as a rule, it is related to an error in the source documents on fixed asset accounting (acquisition, depreciation, disposal) or to incorrect completion of the fields in the declaration itself.
It is recommended to:
- Reconcile with the tax accounting data on fixed assets for the reporting period.
- Check that all FA transactions (acquisition, depreciation, sale, write-off) are reflected in the system in a timely and correct manner.
- Make sure that the amounts entered in Form 100.00 correspond to the total data for the FA groups.
If, after verification, the data matches, the form is considered correctly completed and ready for submission.
Frequently Asked Questions
What should be done if the FA amount in the form does not match the accounting records?
You need to check the source documents on FA acquisition and depreciation — the discrepancy usually arises due to an error in one of them.
Do all groups of fixed assets need to be reflected in Form 100.00?
Yes, data on all FA groups accounted for by the organization during the reporting period are reflected.