TFL Vsebine / Revija SIR*IUS

Deferred tax from operating receivables

V prispevku poglobljeno in sistematično analiziramo pravila obračunavanja odloženih davkov, povezanih s slabitvijo poslovnih terjatev. Odhodki iz slabitev poslovnih terjatev so davčno regulirani s posebnimi zakonskimi določbami v Zakonu o davku od dohodkov pravnih oseb (v nadaljevanju ZDDPO-2), ki so drugačne od tistih za poslovne namene. Razlikujejo se tako po znesku davčno priznanih odhodkov kot po obdobju, v katerem se lahko uveljavijo. Gre tudi za najpogostejšo vrsto slabitev, ki jih organizacije obračunavajo vsako leto, ker morajo izvesti letno oceno kreditnega tveganja pri terjatvah oziroma letno oceno potrebe po slabitvi. Drugi razlog aktualnosti prispevka je v tem, da se z uvedbo Mednarodnega računovodskega standarda 9 – Finančni instrumenti (v nadaljevanju MSRP 9) tudi pravila slabitev za računovodske namene razlikujejo glede na to, kateri računovodski okvir organizacija uporablja. Za uporabnike Mednarodnih standardov računovodskega poročanja (v nadaljevanju: MSRP) veljajo pravila slabitev po modelu pričakovanih kreditnih izgub ali ECL, medtem ko Slovenski računovodski standardi (v nadaljevanju SRS 2016) še ostajajo na slabitvah po pravilih o že nastalih kreditnih izgubah. Tretji razlog aktualnosti prispevka je tudi v tem, da se opredelitev poslovnih terjatev po SRS 2016 in MSRP-jih v določenem delu razlikuje, posledično pa je razlika tudi v njihovem davčnem priznavanju.

In this paper, we will analyse in depth and systematically the rules on the levying of deferred taxes related to the impairment of operating receivables. Costs arising from operating receivables impairment is tax-regulated by special legal provisions in the Corporate Income Tax Act ('CITA-2'), which are different from those for business purposes. They are distinguished both by the amount of tax-deductible costs and by the period in which they can be enforced. It is also the most common type of impairment that the organizations effect each year because they have to carry out an annual credit risk assessment on operating receivables, or an annual assessment of the need for impairment. The second reason for the actuality of the article is the fact that the introduction of the International Accounting Standard 9: Financial instruments ('IFRS 9') imposes new rules for the impairment of trade receivables. The users of International Financial Reporting Standards ('IFRS') are subject to impairment rules according to the model of expected credit losses (‘ECL’), while the Slovenian Accounting Standards ('SRS 2016') continue to enforce the rules on credit losses already incurred. The third reason for the actuality of the article is the fact that the definition of operating receivables under SRS 2016 and IFRS differs in a certain part and, consequently, the difference also affects their tax recognition.