Konto 990 - Rozrachunki z osobami trzecimi..

Gość

Witam.
Decyzją o odpowiedzialności osoby trzeciej za zobowiązania podatkowe podatnika dokonuję na koncie 990 odpowiednich zapisów. Zapisy te dotyczą np: podatku od nieruchomości.
Osoba trzecia płaci. Zaliczan jego wpłatę na należności podatnika, doliczam odsetki (może koszty upomnienia). Wszystko księguję na 221 (w tym również przypis i zapłatę z tyt. odsetek-kosztów upomnienia).
Na pewno na koncie 990 dokonuję zapisu związanego z zapłatą należności głównej.
Moje pytanie: co z odsetkami- kosztami upomnień. Rozporządzenie nie prezycuje, czy wraz z wpłatą osoby trzeciej dokonywać na koncie 990 zapisów związanych z przypisem i zapłatą odsetek-kosztów upomnienia.
Uważam, że nie ma obowiązku dokonywania takich zapisów chociaż skoro już mnie zmusili do prowadzenia takich kont pozabilansowych to może jest i sens dokonywania takich zapisów.
Co Państwo na to??
Pozdrawiam
TG

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