Inscription des impots à payer et paiment des impôt de société

Bonjour,

Une société a des impots à payer.  Par contre, nul part on a inscrit cette dépense à venir.  Comment faire pour inscrire les impôts à payer (balancé dt ct) et quelle(s) est (sont) l'écriture lors du paiement.

Merci

  • Hi Guy:

    To record the payment would depend upon who you are paying. As an example if you are paying GST/HST and it hasn't been recorded then the payment would flow against what you collected vs what you paid out. However, if some transactions have been missed in the current year then they would need to be entered first to make up the difference. If it is something missed from a prior year it would have to be expensed.

    If this helps, let me know! If not, let me know what you are actually trying to pay!

  • If you are dealing with corporation income taxes, the tax return preparer usually makes and entry to debit Income Tax Expense and credit Income  Tax Payable. Then when you make your payment to the government you would debit Income Tax Payable and credit the bank. This would be duplicated for the corporation provincial income taxes. The trigger to start the process is the Tax Preparer as they determine how much is owing depending on a number of variables.