ARTICLE 346.16. PROCEDURE FOR DETERMINING COSTS. TAX CODE OF THE RUSSIAN FEDERATION (TC RF)

Source: Internet portal “Subschet.RU”

Section VIII.1. SPECIAL TAX REGIMES

Chapter 26.2. SIMPLIFIED TAX SYSTEM

Section 346.16. Procedure for determining expenses

1. When determining the object of taxation, the taxpayer reduces the income received by the following expenses:

1) expenses for the acquisition, construction and production of fixed assets (taking into account the provisions of paragraphs 3 and 4 of this article);

(Clause 1 as amended by Federal Law No. 101-FZ dated July 21, 2005)

2) acquisition costs intangible assets, as well as the creation of intangible assets by the taxpayer himself (taking into account the provisions of paragraphs 3 and 4 of this article);

(Clause 2 as amended by Federal Law No. 101-FZ dated July 21, 2005)

3) expenses for repairs of fixed assets (including leased ones);

4) rental (including leasing) payments for rented (including leased) property;

(Clause 4 as amended by Federal Law dated December 31, 2002 N 191-FZ)

5) material costs;

6) expenses for wages, payment of temporary disability benefits in accordance with the law Russian Federation;

(as amended by Federal Law dated December 31, 2002 N 190-FZ)

7) expenses for compulsory insurance workers and property, including insurance premiums for mandatory pension insurance, contributions to compulsory social insurance from industrial accidents and occupational diseases, carried out in accordance with the legislation of the Russian Federation;

8) the amount of value added tax on paid goods (work, services) purchased by the taxpayer and subject to inclusion in expenses in accordance with this article and Article 346.17 of this Code;

(Clause 8 as amended by Federal Law No. 101-FZ dated July 21, 2005)

9) interest paid for the provision for use Money(credits, borrowings), as well as expenses associated with payment for services provided credit organizations, including those related to the sale of foreign currency when collecting taxes, fees, penalties and fines at the expense of the taxpayer’s property in the manner prescribed by Article 46 of this Code;

(as amended by Federal Law dated July 27, 2006 N 137-FZ)

10) security costs fire safety taxpayer in accordance with the legislation of the Russian Federation, expenses for services for the protection of property, maintenance security and fire alarm system, expenses for the purchase of fire protection services and other security services;

11) amounts of customs duties paid when importing goods into the customs territory of the Russian Federation and not subject to refund to the taxpayer in accordance with the customs legislation of the Russian Federation;

(Clause 11 as amended by Federal Law No. 191-FZ of December 31, 2002)

12) expenses for the maintenance of official transport, as well as expenses for compensation for the use of personal cars and motorcycles for official trips within the limits established by the Government of the Russian Federation;

13) business travel expenses, in particular for:

Travel of the employee to the place of business trip and back to the place of permanent work;

Renting residential premises. Under this item of expenses, the employee’s expenses for payment are also subject to reimbursement. additional services services provided in hotels (with the exception of costs for service in bars and restaurants, costs for room service, costs for the use of recreational and health facilities);

Daily allowance or field allowance within the limits approved by the Government of the Russian Federation;

Registration and issuance of visas, passports, vouchers, invitations and other similar documents;

Consular, airfield fees, fees for the right of entry, passage, transit of automobile and other transport, for the use of sea canals, other similar structures and other similar payments and fees;

14) payment to a state and (or) private notary for notarization of documents. Moreover, such expenses are accepted within the limits of tariffs approved in accordance with the established procedure;

15) expenses for accounting, auditing and legal services;

(Clause 15 as amended by Federal Law dated July 21, 2005 N 101-FZ)

16) publication costs financial statements, as well as publication and other disclosure of other information, if the legislation of the Russian Federation imposes on the taxpayer the obligation to publish (disclose) them;

17) expenses for office supplies;

18) expenses for postal, telephone, telegraph and other similar services, expenses for payment for communication services;

19) expenses associated with the acquisition of the right to use computer programs and databases under agreements with the copyright holder (according to license agreements). These costs also include costs for updating computer programs and databases;

21) expenses for the preparation and development of new production facilities, workshops and units;

22) amounts of taxes and fees paid in accordance with the legislation of the Russian Federation on taxes and fees;

(clause 22 introduced Federal law dated December 31, 2002 N 191-FZ)

23) expenses for payment of the cost of goods purchased for further sale (reduced by the amount of expenses specified in subclause 8 of this paragraph). When selling the specified goods, the taxpayer has the right to reduce the income from these operations by the amount of expenses directly related to such sale, including the amount of expenses for storage, servicing and transportation of the goods sold;

(Clause 23 introduced by Federal Law dated December 31, 2002 N 191-FZ, as amended by Federal Law dated July 21, 2005 N 101-FZ)

24) expenses for payment of commissions, agency fees and remuneration under agency agreements;

(Clause 24 introduced by Federal Law dated July 21, 2005 N 101-FZ)

25) expenses for the provision of warranty repair and maintenance services;

(Clause 25 introduced by Federal Law dated July 21, 2005 N 101-FZ)

26) expenses for confirming the compliance of products or other objects, production processes, operation, storage, transportation, sales and disposal, performance of work or provision of services with the requirements of technical regulations, provisions of standards or terms of contracts;

(Clause 26 introduced by Federal Law of July 21, 2005 N 101-FZ)

27) expenses for carrying out (in cases established by the legislation of the Russian Federation) a mandatory assessment in order to monitor the correctness of payment of taxes in the event of a dispute regarding the calculation of the tax base;

(Clause 27 introduced by Federal Law of July 21, 2005 N 101-FZ)

28) fee for providing information about registered rights;

(Clause 28 introduced by Federal Law of July 21, 2005 N 101-FZ)

29) costs of paying for the services of specialized organizations for the production of cadastral and cadastral documents technical accounting(inventory) of real estate (including title documents for land and land surveying documents land plots);

(Clause 29 introduced by Federal Law dated July 21, 2005 N 101-FZ)

30) expenses for paying for the services of specialized organizations for conducting examinations, examinations, issuing opinions and providing other documents, the presence of which is mandatory for obtaining a license (permit) to carry out a specific type of activity;

(Clause 30 introduced by Federal Law dated July 21, 2005 N 101-FZ)

31) court costs and arbitration fees;

(Clause 31 introduced by Federal Law dated July 21, 2005 N 101-FZ)

32) periodic (current) payments for the use of rights to the results of intellectual activity and means of individualization (in particular, rights arising from patents for inventions, industrial designs and other types of intellectual property);

(Clause 32 introduced by Federal Law dated July 21, 2005 N 101-FZ)

33) expenses for training and retraining of personnel on the taxpayer’s staff, on a contractual basis in the manner prescribed by paragraph 3 of Article 264 of this Code;

(Clause 33 introduced by Federal Law of July 21, 2005 N 101-FZ)

34) expenses in the form of negative exchange rate differences arising from the revaluation of property in the form currency values and claims (obligations), the value of which is expressed in foreign currency, including foreign currency accounts in banks, carried out in connection with the change official rate foreign currency to the ruble of the Russian Federation, established Central Bank Russian Federation.

(Clause 34 introduced by Federal Law of July 21, 2005 N 101-FZ)

2. The expenses specified in paragraph 1 of this article are accepted subject to their compliance with the criteria specified in paragraph 1 of Article 252 of this Code.

The expenses specified in subparagraphs 5, 6, 7, 9 - 21, 34 of paragraph 1 of this article are accepted in relation to the procedure provided for calculating corporate income tax in articles 254, 255, 263, 264, 265 and 269 of this Code.

(as amended by Federal Laws dated December 31, 2002 N 191-FZ, dated July 21, 2005 N 101-FZ)

3. Expenses for the acquisition (construction, production) of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets are accepted in the following order:

1) in relation to acquired (constructed, manufactured) fixed assets during the period of application of the simplified taxation system - from the moment these fixed assets are put into operation;

2) in relation to acquired (created by the taxpayer himself) intangible assets during the period of application of the simplified taxation system - from the moment this object of intangible assets is accepted for accounting;

3) in relation to acquired (constructed, manufactured) fixed assets, as well as acquired (created by the taxpayer himself) intangible assets before the transition to a simplified taxation system, the cost of fixed assets and intangible assets is included in expenses in the following order:

In relation to fixed assets and intangible assets with a period beneficial use up to three years inclusive - within one year of applying the simplified taxation system;

In relation to fixed assets and intangible assets with a useful life from three to 15 years inclusive, during the first year of application of the simplified taxation system - 50 percent of the cost, the second year - 30 percent of the cost and the third year - 20 percent of the cost;

In relation to fixed assets and intangible assets with a useful life of over 15 years - within 10 years of applying the simplified taxation system in equal shares of the cost of fixed assets.

In this case, during the tax period, expenses are taken as reporting periods in equal shares.

If the taxpayer applies a simplified taxation system from the moment of registration with tax authorities, the cost of fixed assets and intangible assets is taken according to initial cost this property, determined in the manner established by the legislation on accounting.

If a taxpayer has switched to a simplified taxation system from other taxation regimes, the cost of fixed assets and intangible assets is taken into account in the order established by paragraphs 2.1 and 4 of Article 346.25 of this Code.

Determination of the useful life of fixed assets is carried out on the basis of the classification of fixed assets included in the depreciation groups. The useful lives of fixed assets that are not specified in this classification are established by the taxpayer in accordance with technical specifications or recommendations from manufacturers.

Fixed assets, the rights to which are subject to state registration in accordance with the legislation of the Russian Federation, are taken into account in expenses in accordance with this article from the moment of the documented fact of filing documents for registration of these rights. The specified provision regarding the mandatory fulfillment of the condition of documentary confirmation of the fact of filing documents for registration does not apply to fixed assets put into operation before January 31, 1998.

The useful life of intangible assets is determined in accordance with paragraph 2 of Article 258 of this Code.

In the event of the sale (transfer) of acquired (constructed, manufactured, created by the taxpayer himself) fixed assets and intangible assets before the expiration of three years from the date of accounting for the costs of their acquisition (construction, production, creation by the taxpayer himself) as expenses in accordance with this chapter ( in relation to fixed assets and intangible assets with a useful life of over 15 years - before the expiration of 10 years from the date of their acquisition (construction, production, creation by the taxpayer himself), the taxpayer is obliged to recalculate tax base for the entire period of use of such fixed assets and intangible assets from the moment they are recorded as part of the acquisition costs (construction, production, creation by the taxpayer himself) until the date of sale (transfer), taking into account the provisions of Chapter 25 of this Code, and pay an additional amount of tax and penalties.

(Clause 3 as amended by Federal Law dated July 21, 2005 N 101-FZ)

4. For the purposes of this article, fixed assets and intangible assets include fixed assets and intangible assets that are recognized as depreciable property in accordance with Chapter 25 of this Code.

(Clause 4 introduced by Federal Law dated July 21, 2005 N 101-FZ)

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Organizations and entrepreneurs engaged in providing various services, according to the Tax Code, have the right to apply a simplified taxation regime. The Tax Code of the Russian Federation does not provide for a special procedure for paying taxes for organizations and individual entrepreneurs providing services to the population. This means that it applies to such organizations and enterprises general order taxation. So is it possible to provide any services while applying a simplified tax system, or are there any restrictions on the types of activities? There are some restrictions. They relate to notary services and lawyer services. Notaries and lawyers engaged in private practice do not have the right to use the simplified procedure. However, it is not prohibited application of the simplified tax system when providing legal services persons who are not lawyers and notaries. What to do if an organization simultaneously provides services to individuals and legal entities? In this case, the organization can apply two tax regime. In relation to services provided to individuals - a single tax on imputed income (UTII) in relation to retail. In relation to services provided to legal entities, the simplified tax system. In this case, accounting must be kept separately - two independent tax bases are formed. Depending on the nature, type of service, costs of its cost, entrepreneurs and organizations choose the object of taxation:

• income;
• income minus expenses (expenses of the simplified tax system are listed in Article 346.16 of the Tax Code of the Russian Federation).

Participants in a simple partnership agreement can choose only the second option. The contract price may include compensation for costs incurred by the contractor. The natural question is: how is such compensation taxed? There are different opinions on this matter. According to one point of view, which is shared by the Ministry of Finance, the amount of such compensation is included in the price of the contract, and therefore is taxed as income. On the other hand, there is a closed list that includes expenses of the simplified tax system. It lists those expenses for which the tax base is reduced. It turns out that the contractor incurred expenses while performing a certain service, which were then compensated to him. In this case, it is not profitable for him to use the simplified tax system according to the “income” scheme, since he will pay tax on the compensation received, but will not be able to deduct his expenses. And if he uses the “income minus expenses” scheme, then whether he can reduce the tax base by the amount of expenses incurred depends on whether such expenses contain the list of the simplified tax system given in Article 346.16 of the Tax Code of the Russian Federation. Thus, the use of the simplified tax system in the provision of services has some of the above-mentioned features.

Is the amount of the trade fee taken into account as an expense under the simplified tax system?

The Tax Code contains a list defining the expenses of the simplified tax system. This closed list includes the amounts by which a taxpayer has the right to reduce his income before paying tax on it. Amounts of taxes and fees paid on the basis of the law, except for VAT, are included in this list. Therefore, if an organization or entrepreneur uses the simplified tax system according to the “income minus expenses” scheme, then they have the right to take into account the amount of the trade fee as an expense, and thereby reduce their tax base.

Can an individual entrepreneur take into account payments under agency contracts as expenses?

According to the contract, the attorney performs orders on behalf of the principal and at his expense, actions of legal significance. If this happens in connection with business activities, then the attorney receives remuneration for this (unless otherwise stated in the agreement). If an individual entrepreneur chooses a simplified taxation system based on the “income minus expenses” principle, then he has the right to reduce his taxable income by the amount of remuneration under agency contracts. Since such expenses are provided for in the list expenses of the simplified tax system, given in Article 346.16 of the Tax Code of the Russian Federation. It is necessary that they be justified and documented.

Is it possible for a company located on the simplified tax system to take into account the costs of training an employee as part of expenses if this employee never received a diploma?

In Art. 346 of the Tax Code of the Russian Federation there is a list of expenses that a company can deduct from the taxable amount if it applies the simplified tax system according to the income minus expenses scheme. In order to be deducted from income, expenses must meet certain criteria, in particular, have documentary evidence and economic feasibility. Art. 346 of the Tax Code of the Russian Federation, point 16 in subparagraph 33 of paragraph 1 provides for the costs of training and retraining, that is, for the training of employees on the staff of the taxpayer company. Such expenses are taken into account in the company’s tax reporting in a manner similar to the accounting of expenses for corporate income tax. The norm governing income tax includes conditions that must be met in order to include employee training costs as part of the company's expenses. So, in order to deduct these expenses for tax purposes, you need to:

• the employee studied at a Russian educational institution that has a license, or at a foreign institution that has the appropriate status;
• a student worker who worked for the company on the basis of an employment contract;
• or a company can train a person who does not work for it, but who has entered into an agreement under which he undertakes, after training paid for by the organization, to work officially in this company for at least a year.

The law does not indicate that the relevant Art. 346 of the Tax Code of the Russian Federation, and, therefore, subject to deduction when paying tax, expenses for employee training must be confirmed by a diploma of education. Yes, expenses must be supported by documents, but a certificate from educational institution, proving that the employee was trained there, and payment receipts. But about economic feasibility such training costs, the taxpayer company may have a dispute with the tax authorities. If an employee was unable to pass the exams and receive a diploma from an educational institution, then the costs of his training can be considered economically unjustified. So, a company has the right to include as expenses under the simplified tax system the costs of training an employee, even if he has not received an education diploma, since providing an education document is not a mandatory condition for confirming expenses. But disputes with tax service on this occasion.

1. When determining the object of taxation, the taxpayer reduces the income received by the following expenses:
1) expenses for the acquisition, construction and production of fixed assets, as well as for the completion, retrofitting, reconstruction, modernization and technical re-equipment of fixed assets (taking into account the provisions of paragraphs 3 and 4 of this article) (subparagraph as amended, entered into force on January 1, 2008 Federal Law No. 85-FZ of May 17, 2007, applies to legal relations that arose from January 1, 2007;
2) expenses for the acquisition of intangible assets, as well as the creation of intangible assets by the taxpayer himself (taking into account the provisions of paragraphs 3 and 4 of this article) (subparagraph as amended, entered into force on January 1, 2006 by Federal Law of July 21, 2005 N 101-FZ ;
2.1) expenses for the acquisition of exclusive rights to inventions, utility models, industrial designs, programs for electronic computers, databases, topologies of integrated circuits, production secrets (know-how), as well as rights to use the specified results of intellectual activity on the basis of a license agreement (the subparagraph was additionally included from January 1, 2008 by Federal Law of July 19, 2007 N 195-FZ);
2.2) expenses for patenting and (or) payment for legal services to obtain legal protection of the results of intellectual activity, including means of individualization (subparagraph additionally included from January 1, 2008 by Federal Law of July 19, 2007 N 195-FZ);
2.3) expenses for Scientific research and (or) development projects recognized as such in accordance with Article 262 of this Code;
(The subparagraph was additionally included on January 1, 2008 by Federal Law of July 19, 2007 N 195-FZ; as amended by Federal Law of June 25, 2012 N 94-FZ.

3) expenses for repairs of fixed assets (including leased ones);
4) rental (including leasing) payments for rented (including leased) property (subparagraph as amended by Federal Law No. 191-FZ of December 31, 2002);
5) material costs;
6) expenses for wages, payment of benefits for temporary disability in accordance with the legislation of the Russian Federation (subparagraph supplemented from January 1, 2003 by Federal Law of December 31, 2002 N 190-FZ);
7) expenses for all types of compulsory insurance of employees, property and liability, including insurance contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory health insurance, compulsory social insurance against industrial accidents and occupational diseases, carried out in accordance with the legislation of the Russian Federation (subparagraph as amended, put into effect on January 1, 2008 by Federal Law of May 17, 2007 N 85-FZ, applies to legal relations arising from January 1, 2007; as amended by Federal Law dated July 22, 2008 N 155-FZ; as amended by Federal Law dated July 22, 2008 N 155-FZ; as amended by Federal Law dated July 24, 2009 N 213-FZ; Federal Law;
8) the amount of value added tax on paid goods (work, services) purchased by the taxpayer and subject to inclusion in expenses in accordance with this article and Article 346.17 of this Code (subclause as amended, put into effect on January 1, 2006 by Federal Law dated July 21, 2005 N 101-FZ;
9) interest paid for the provision of funds for use (credits, loans), as well as expenses associated with payment for services provided by credit institutions, including those associated with the sale of foreign currency when collecting taxes, fees, penalties and fines from property taxpayer in the manner prescribed by Article 46 of this Code (subparagraph supplemented from January 1, 2007 by Federal Law of July 27, 2006 N 137-FZ;
10) expenses for ensuring fire safety of the taxpayer in accordance with the legislation of the Russian Federation, expenses for services for the protection of property, maintenance of fire alarm systems, expenses for the purchase of fire protection services and other security services;
11) amounts of customs duties paid when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, and not subject to refund to the taxpayer in accordance with the customs legislation of the Customs Union and the legislation of the Russian Federation on customs affairs (subparagraph as amended from January 1, 2003 by Federal Law of December 31, 2002 N 191-FZ; as amended by Federal Law of November 27, 2010 N 306-FZ;
12) expenses for the maintenance of official transport, as well as expenses for compensation for the use of personal cars and motorcycles for official trips within the limits established by the Government of the Russian Federation;
13) business travel expenses, in particular for:
travel of the employee to the place of business trip and back to the place of permanent work;
rental of residential premises. This item of expenses also covers the employee's expenses for additional services provided in hotels (with the exception of expenses for service in bars and restaurants, expenses for room service, expenses for the use of recreational and health facilities);
daily allowance or field allowance (paragraph as amended, put into effect on January 1, 2009 by Federal Law of July 22, 2008 N 155-FZ;
registration and issuance of visas, passports, vouchers, invitations and other similar documents;
consular, airfield fees, fees for the right of entry, passage, transit of automobile and other transport, for the use of sea canals, other similar structures and other similar payments and fees;
14) payment to a state and (or) private notary for notarization of documents. Moreover, such expenses are accepted within the limits of tariffs approved in accordance with the established procedure;
15) expenses for accounting, auditing and legal services (subparagraph as amended, put into effect on January 1, 2006 by Federal Law of July 21, 2005 N 101-FZ;
16) expenses for the publication of accounting (financial) statements, as well as for publication and other disclosure of other information, if the legislation of the Russian Federation imposes on the taxpayer the obligation to publish (disclose) them;
(Subclause as amended, entered into force on January 1, 2013 by Federal Law of June 29, 2012 N 97-FZ.

17) expenses for office supplies;
18) expenses for postal, telephone, telegraph and other similar services, expenses for payment for communication services;
19) expenses associated with the acquisition of the right to use computer programs and databases under agreements with the copyright holder (under license agreements). These costs also include costs for updating computer programs and databases;
20) expenses for advertising manufactured (purchased) and (or) sold goods (works, services), trademark and service mark;
21) expenses for the preparation and development of new production facilities, workshops and units;
22) the amount of taxes and fees paid in accordance with the legislation on taxes and fees, with the exception of the tax paid in accordance with this chapter and the value added tax paid to the budget in accordance with paragraph 5 of Article 173 of this Code;
(The subparagraph was additionally included on January 1, 2003 by Federal Law of December 31, 2002 N 191-FZ; as amended by Federal Law of April 6, 2015 N 84-FZ.

23) expenses for paying the cost of goods purchased for further sale (reduced by the amount of expenses specified in subclause 8 of this paragraph), as well as expenses associated with the acquisition and sale of these goods, including costs for storage, maintenance and transportation of goods ( the subparagraph was additionally included on January 1, 2003 by Federal Law of December 31, 2002 N 191-FZ; as amended, put into effect on January 1, 2008 by Federal Law of May 17, 2007 N 85-FZ, applies to legal relations that arose from 1 January 2007;
24) expenses for the payment of commissions, agency fees and remuneration under agency contracts (subclause additionally included from January 1, 2006 by Federal Law of July 21, 2005 N 101-FZ);
25) expenses for the provision of warranty repair and maintenance services (subparagraph additionally included from January 1, 2006 by Federal Law of July 21, 2005 N 101-FZ);
26) expenses for confirming the compliance of products or other objects, production processes, operation, storage, transportation, sale and disposal, performance of work or provision of services with the requirements of technical regulations, provisions of standards or terms of contracts (subparagraph additionally included from January 1, 2006 by Federal Law dated July 21, 2005 N 101-FZ);
27) expenses for carrying out (in cases established by the legislation of the Russian Federation) a mandatory assessment in order to monitor the correctness of payment of taxes in the event of a dispute regarding the calculation of the tax base (subparagraph additionally included from January 1, 2006 by Federal Law of July 21, 2005 N 101- Federal Law);
28) fee for providing information about registered rights (subparagraph additionally included from January 1, 2006 by Federal Law of July 21, 2005 N 101-FZ);
29) costs of paying for the services of specialized organizations for the production of cadastral and technical registration (inventory) documents of real estate (including title documents for land plots and documents on land surveying) (subitem additionally included from January 1, 2006 by the Federal Law of July 21 2005 N 101-FZ);
30) expenses for paying for the services of specialized organizations for conducting examinations, surveys, issuing conclusions and providing other documents, the presence of which is mandatory for obtaining a license (permit) to carry out a specific type of activity (the subparagraph was additionally included from January 1, 2006 by the Federal Law of July 21, 2005 year N 101-FZ);
31) court costs and arbitration fees (subparagraph additionally included on January 1, 2006 by Federal Law of July 21, 2005 N 101-FZ);
32) periodic (current) payments for the use of rights to the results of intellectual activity and rights to means of individualization (in particular, rights arising from patents for inventions, utility models, industrial designs);
(The subparagraph was additionally included on January 1, 2006 by Federal Law of July 21, 2005 N 101-FZ; as amended by Federal Law of November 23, 2015 N 322-FZ.

32.1) introductory, membership and targeted contributions, paid in accordance with Federal Law of December 1, 2007 N 315-FZ "On self-regulatory organizations" (subparagraph additionally included from December 30, 2010 by Federal Law of December 28, 2010 N 395-FZ);
____________________________________________________________________
The provisions of subclause 32.1 of clause 1 of this article (as amended by Federal Law No. 395-FZ of December 28, 2010) apply from January 1, 2011 - see clause 5 of Article 5 of Federal Law of December 28, 2010 No. 395-FZ.

____________________________________________________________________
33) expenses for training and retraining of personnel on the taxpayer’s staff, on a contractual basis in the manner prescribed by paragraph 3 of Article 264 of this Code (the subparagraph was additionally included from January 1, 2006 by Federal Law of July 21, 2005 N 101-FZ);
34) the subparagraph was additionally included from January 1, 2006 by Federal Law of July 21, 2005 N 101-FZ; no longer in force on January 1, 2013 - Federal Law of June 25, 2012 N 94-FZ;
35) expenses for servicing cash register equipment (the subparagraph was additionally included from January 1, 2008 by Federal Law of May 17, 2007 N 85-FZ, applies to legal relations that arose from January 1, 2007);
36) expenses for the removal of solid household waste (the subparagraph was additionally included from January 1, 2008 by Federal Law of May 17, 2007 N 85-FZ, applies to legal relations that arose from January 1, 2007).

2. The expenses specified in paragraph 1 of this article are accepted subject to their compliance with the criteria specified in paragraph 1 of Article 252 of this Code.

The expenses specified in subparagraphs 5, 6, 7, 9-21, 34 of paragraph 1 of this article are accepted in the manner prescribed for calculating corporate income tax in articles 254, 255, 263, 264, 265 and 269 of this Code (paragraph as amended , put into effect on January 1, 2003 by Federal Law of December 31, 2002 N 191-FZ; as amended by Federal Law of July 21, 2005 N 101-FZ; as amended by Federal Law of July 21, 2005 N 101-FZ; as amended by from January 1, 2008, Federal Law of May 17, 2007 N 85-FZ, applies to legal relations that arose from January 1, 2007.

3. Expenses for the acquisition (construction, production) of fixed assets, for completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets are accepted in the following order (paragraph as amended in Effective from January 1, 2008 Federal Law of May 17, 2007 N 85-FZ, applies to legal relations that arose from January 1, 2007:
1) in relation to expenses for the acquisition (construction, production) of fixed assets during the period of application of the simplified taxation system, as well as expenses for the completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets produced in specified period, - from the moment these fixed assets are put into operation (subclause as amended, put into effect on January 1, 2008 by Federal Law No. 85-FZ of May 17, 2007, applies to legal relations that arose from January 1, 2007;
2) in relation to acquired (created by the taxpayer himself) intangible assets during the period of application of the simplified taxation system - from the moment these intangible assets are accepted for accounting (subparagraph as amended, entered into force on January 1, 2009 by Federal Law of July 22, 2008 N 155 -FZ;
3) in relation to acquired (constructed, manufactured) fixed assets, as well as acquired (created by the taxpayer himself) intangible assets before the transition to a simplified taxation system, the cost of fixed assets and intangible assets is included in expenses in the following order:
in relation to fixed assets and intangible assets with a useful life of up to three years inclusive - during the first calendar year application of the simplified taxation system (paragraph as amended, put into effect on January 1, 2008 by Federal Law No. 85-FZ of May 17, 2007, applies to legal relations that arose from January 1, 2007;
in relation to fixed assets and intangible assets with a useful life from three to 15 years inclusive during the first calendar year of application of the simplified taxation system - 50 percent of the cost, the second calendar year - 30 percent of the cost and the third calendar year - 20 percent of the cost (paragraph supplemented with January 1, 2008 Federal Law of May 17, 2007 N 85-FZ, applies to legal relations that arose from January 1, 2007;
in relation to fixed assets and intangible assets with a useful life of over 15 years - during the first 10 years of application of the simplified taxation system in equal shares of the cost of fixed assets (paragraph supplemented from January 1, 2008 by Federal Law of May 17, 2007 N 85-FZ, applies for legal relations arising from January 1, 2007.

In this case, during the tax period, expenses are accepted for reporting periods in equal shares.

If the taxpayer applies the simplified taxation system from the moment of registration with the tax authorities, the cost of fixed assets and intangible assets is taken at the original cost of this property, determined in the manner established by the legislation on accounting.

If the taxpayer has switched to a simplified taxation system from other taxation regimes, the cost of fixed assets and intangible assets is taken into account in the manner established by paragraphs 2.1 and 4 of Article 346.25 of this Code.

The useful life of fixed assets is determined on the basis of the classification of fixed assets included in depreciation groups approved by the Government of the Russian Federation in accordance with Article 258 of this Code. The useful lives of fixed assets that are not specified in this classification are established by the taxpayer in accordance with the technical conditions or recommendations of the manufacturing organizations.

Fixed assets, the rights to which are subject to state registration in accordance with the legislation of the Russian Federation, are taken into account in expenses in accordance with this article from the moment of the documented fact of filing documents for registration of these rights. The specified provision regarding the mandatory fulfillment of the condition of documentary confirmation of the fact of filing documents for registration does not apply to fixed assets put into operation before January 31, 1998.

The useful life of intangible assets is determined in accordance with paragraph 2 of Article 258 of this Code.

In the event of the sale (transfer) of acquired (constructed, manufactured, created by the taxpayer himself) fixed assets and intangible assets before the expiration of three years from the date of accounting for the costs of their acquisition (construction, production, completion, additional equipment, reconstruction, modernization and technical re-equipment, as well as creation by the taxpayer himself) as part of expenses in accordance with this chapter (in relation to fixed assets and intangible assets with a useful life of over 15 years - until the expiration of 10 years from the date of their acquisition (construction, manufacture, creation by the taxpayer himself), the taxpayer is obliged to recalculate the tax base for the entire period of use of such fixed assets and intangible assets from the moment they are taken into account as part of the acquisition costs (construction, manufacturing, completion, additional equipment, reconstruction, modernization and technical re-equipment, as well as creation by the taxpayer himself) until the date of sale (transfer), taking into account the provisions Chapter 25 of this Code and pay an additional amount of tax and penalties (paragraph supplemented from January 1, 2008 by Federal Law of May 17, 2007 N 85-FZ, applies to legal relations arising from January 1, 2007.

(Clause as amended, put into effect on January 1, 2006 by Federal Law of July 21, 2005 N 101-FZ.

4. For the purposes of this chapter, fixed assets and intangible assets include fixed assets and intangible assets that are recognized as depreciable property in accordance with Chapter 25 of this Code, and the costs of completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets are determined taking into account provisions of paragraph 2 of Article 257 of this Code (the paragraph was additionally included on January 1, 2006 by Federal Law of July 21, 2005 N 101-FZ; as amended by Federal Law of May 17, 2007 N 85-FZ , applies to legal relations arising from January 1, 2007.

Commentary on Article 346.16 of the Tax Code of the Russian Federation

“Simplers” who calculate a single tax on the difference between income and expenses can only take into account those costs that are clearly named in Article 346.16 Tax Code RF. Since 2006, there have been some changes and clarifications in the composition of expenses:
- expenses for the purchase, construction and production of fixed assets. Now the Tax Code of the Russian Federation clearly states that when calculating a single tax, you can take into account not only the cost of purchased fixed assets, but also the costs of construction and manufacturing;
- expenses for the purchase and creation of intangible assets. Now the taxable income of the “simplified” reduces the value of not only purchased, but also created intangible assets;
- expenses for accounting and legal services. Since 2006, it is possible to take into account the cost of accounting and legal services, regardless of which firms provide them;
- the procedure for writing off purchased goods. Article 346.17 clearly states that purchased goods are expensed only after they are sold;
- delivery of goods to the buyer and other costs associated with sales now reduce taxable income;
- cost of raw materials and materials. Article 346.17 now clearly states that paid raw materials and supplies can be included in expenses, but only after they are written off in production;
- now the “simplified” people have the right to take into account negative exchange rate differences.

“Simplers” who calculate a single tax on the difference between income and expenses can take into account only those costs that are named in Article 346.16 of the Tax Code of the Russian Federation. Federal Law N 101-FZ expanded this list. In addition, the list of “simplified” expenses has been supplemented with costs that officials previously did not allow to be taken into account:
- intermediary fees under agency, commission agreements and contracts of assignment;
- costs associated with warranty repairs and maintenance;
- costs of storage, disposal, transportation of products and others similar expenses, which require technical regulations, provisions of standards or terms of contracts;
- costs of assessing property, if necessary, in order to correctly calculate the tax base;
- fee for information about registered rights;
- payment for the services of companies producing cadastral and technical registration documents for real estate, including documents for land plots;
- services of organizations that conduct the examination necessary to obtain a license;
- legal costs and arbitration fees;
- costs associated with obtaining certificates for products and services;
- payments for the use of intellectual property rights;
- expenses for training and retraining of full-time employees. The rules for writing off intangible assets have changed. Since 2006, the “simplified” will be able to take into account not only purchased intangible assets and fixed assets, but also write off the cost of created assets.

The residual value of fixed assets and intangible assets acquired or created before the "simplification" is taken from tax accounting. But the costs of purchasing property and exclusive rights during the simplified system are determined according to data accounting. But at the same time, intangible assets and fixed assets are those that are considered depreciable property in accordance with Chapter. 25 of the Tax Code of the Russian Federation.

Since 2006, exclusive rights acquired or created before the “simplification” are included in expenses. At the same time, the procedure for their accounting is the same as for fixed assets. Namely, intangible assets with a useful life of up to 3 years inclusive can be written off completely within one year.

Exclusive rights that the company enjoys from 3 to 15 years inclusive are now expensed for three years. However, during the first year, 50 percent of the residual value of intangible assets can be written off. During the second year - 30 percent. And during the third year - the remaining 20 percent of the value of intangible assets.

As for intangible assets with a service life of more than 15 years, they can be written off evenly over 10 years.

Now let's look at the procedure for determining certain types of expenses in more detail.

In Article 254 of the Tax Code of the Russian Federation, to which Chapter 26.2 of the Tax Code of the Russian Federation refers, to material costs In particular, the following taxpayer costs include:
- for the purchase of raw materials and (or) materials used in the production of goods (performance of work, provision of services) and (or) forming their basis or being a necessary component in the production of goods (performance of work, provision of services);
- for the purchase of materials used for packaging and other preparation of manufactured and (or) sold goods (including pre-sale preparation); for other production and economic needs (testing, control, maintenance, operation of fixed assets and other similar purposes);
- for the purchase of tools, fixtures, inventory, instruments, laboratory equipment, workwear and other property that is not depreciable property. The cost of such property is included in material costs in full as it is put into operation.

The latter may include:
- cash register tapes, coloring tape and paint for the cash register printing mechanism (letter of the Department of Tax Administration of Russia for Moscow dated January 6, 2004 N 2109/00507 “On accounting for the costs of cash management”);
- costs for the purchase of workwear for organizing public catering (letter of the Department of Taxation and Taxation of Russia for Moscow dated October 10, 2003 N 2107/56743 “On accounting for the costs of purchasing workwear for employees”);
- costs for the purchase of disinfectants, soap, toilet paper, buckets, rags, brooms, rubber gloves, etc. (letter of the Ministry of Taxation of Russia for Moscow dated April 30, 2003 N 2109/23427 “On accounting rental payments, expenses for the purchase of inventory, payment for transport services");
- for the purchase of components undergoing installation and (or) semi-finished products undergoing additional processing from the taxpayer;
- for the purchase of fuel, water and energy of all types, spent on technological purposes, production (including by the taxpayer himself for production needs) of all types of energy, heating of buildings, as well as costs for transformation and transmission of energy;
- for the purchase of works and services of a production nature performed by third parties or individual entrepreneurs, as well as for the performance of these works (provision of services) structural divisions taxpayer.

Composition of material costs for various enterprises may be different. The specifics of the enterprise play a big role. For example, in the letter of the Ministry of Taxation of Russia for Moscow dated December 29, 2003 N 2109/72313 it is stated that non-state educational institution(kindergarten) costs (the cost of food, toys and supplies for activities with children) can be taken into account when calculating the single tax as part of material costs. Subject to their compliance with the criteria established by law. The same costs of another enterprise engaged in a different type of activity may not be included as expenses.

Works (services) of a production nature include the performance individual transactions for the production (manufacturing) of products, performance of work, provision of services, processing of raw materials (materials), control over compliance with established technological processes, maintenance of fixed assets and other similar work. In particular, in the letter of the Department of Tax Administration of Russia for Moscow dated January 6, 2004 N 2109/00511, the opinion is expressed that if the services of a third-party organization to perform the functions of a programmer or network administrator are of a production nature for the organization, that is, directly related to its main activities, payment for these services can be taken into account by the taxpayer when calculating the tax base for single tax.

From January 1, 2006, the cost of fixed assets and intangible assets purchased (constructed, manufactured, created by the taxpayer himself) is not included in expenses immediately, but in parts evenly throughout the year. At the same time, Ministry of Finance officials refer to new edition paragraph 3 of article 346.16 of the Tax Code of the Russian Federation. It says that expenses in relation to acquired (constructed, manufactured) fixed assets during the period of application of the simplified taxation system are accepted from the moment these fixed assets are put into operation. And below it is said that “during the tax period, expenses are accepted for the reporting periods in equal shares.”

Let us recall: until 2006, the cost of fixed assets purchased during the period of application of the simplified taxation system was included in expenses when calculating the single tax immediately at the time of commissioning.

As for the “input” VAT paid on the purchase of a fixed asset, it should be included in expenses in the same order as the cost of the fixed assets themselves to which the tax applies. Although it is taken into account separately in expenses (subclause 8, clause 1, article 346.16 of the Tax Code of the Russian Federation).

After the transition to a simplified taxation system, the residual value of the “old” fixed assets, established on the date of transition, will be included in the expenses in the following order.

The residual value of fixed assets, the useful life of which does not exceed three years, is included in expenses in equal shares during the first year of using the simplified taxation system. In other words, on the last day of each quarter, the accountant accepts 1/4 of the residual value of the specified objects for tax purposes.

Fixed assets acquired by a taxpayer before the transition to a simplified taxation system are accounted for differently. The cost of such fixed assets is included in the cost of their acquisition in the following order:
- in relation to fixed assets with a useful life of up to three years inclusive - within one year of applying the simplified taxation system;
- in relation to fixed assets with a useful life from three to 15 years inclusive: during the first year of application of the simplified taxation system - 50 percent of the cost, the second year - 30 percent of the cost and the third year - 20 percent of the cost;
- in relation to fixed assets with a useful life of over 15 years - within 10 years of applying the simplified taxation system in equal shares of the cost of fixed assets.

That is, the procedure for writing off the residual value of “old” fixed assets depends on their useful life.

Consultations and comments from lawyers on Article 346.16 of the Tax Code of the Russian Federation

If you still have questions regarding Article 346.16 of the Tax Code of the Russian Federation and you want to be sure of the relevance of the information provided, you can consult the lawyers of our website.

You can ask a question by phone or on the website. Initial consultations are held free of charge from 9:00 to 21:00 daily Moscow time. Questions received between 21:00 and 9:00 will be processed the next day.

In accordance with paragraph 5 of Article 346.16 of the Tax Code of the Russian Federation, firms that have switched to a simplified taxation system and calculate a single tax on the difference between income and expenses can include material expenses in costs. In turn, paragraph 2 of the mentioned article defines: mothers

Personal expenses are recognized according to the rules provided for in Article 254 of the Tax Code of the Russian Federation.

Material expenses include the following taxpayer costs for the purchase:

Raw materials and (or) materials used in the production of goods (performance of work, provision of services) and (or) forming their basis or being a necessary component in the production of goods (performance of work, provision of services);

Materials used for packaging and other preparation of manufactured and (or) sold goods (including pre-sale preparation); for other production and economic needs (testing, control, maintenance, operation of fixed assets and other similar purposes);

Tools, fixtures, inventory, instruments, laboratory equipment, workwear and other property that are not depreciable property. The cost of such property is included in material costs in full as it is put into operation;

Components undergoing installation and (or) semi-finished products undergoing additional processing at the taxpayer;

Fuel, water and energy of all types, spent on technological purposes, production (including by the taxpayer himself for production needs) of all types of energy, heating of buildings, as well as costs for transformation and transmission of energy;

Works and services of a production nature performed by third-party organizations or individual entrepreneurs, as well as for the performance of these works (provision of services) by structural divisions of the taxpayer.

The procedure for writing off material expenses is prescribed in paragraph 2 of Article 346.17 of the Tax Code of the Russian Federation. Expenses

are incurred and paid expenses. Payment is recognized as the moment of repayment of the debt by writing off money from the taxpayer’s current account or issuing cash from the cash register or another method of repaying the debt (at the time of such repayment).

Let's consider the procedure for writing off material expenses in more detail.

Costs of raw materials and supplies So, an organization can reduce its income by the cost of raw materials and supplies, subject to two conditions:

Raw materials and supplies are released into production;

The cost of materials and raw materials is paid to suppliers.

To reflect the costs of materials in the Accounting Book, at least three documents are required. The first is the invoice, according to which the materials were received at the enterprise warehouse from the supplier. It confirms that ownership of these materials has passed to the buyer. The second is an internal invoice, a demand invoice or a limit-fence card. Based on these documents, materials are transferred to production. And the third document - payment order with a bank mark or a receipt for the receipt cash order, which indicate that the materials have been paid for.

In our opinion, in column 2 of the first section of the Accounting Book, you need to indicate the number and date of the document on the basis of which the materials were transferred to production, as well as the number and date of the document for payment for the purchased materials.

Estimation of the cost of materials written off for production

Article 254 of the Tax Code of the Russian Federation allows to evaluate written-off materials according to:

Unit cost of inventory;

Average cost;

Cost of the first in time of acquisition (FIFO);

Costs of the most recent acquisition (LIFO).

Theoretically, an organization using a simplified taxation system can evaluate materials written off for production using any of the listed methods.

However, in practice, organizing such accounting will be quite difficult. If an organization receives several batches of homogeneous materials within a month, then it is advisable to evaluate the materials used using the FIFO method. At the same time, in order to avoid confusion, it is better to pay for materials in the order in which they arrived at the company’s warehouse.

Costs associated with the acquisition of materials According to paragraph 2 of Article 254 of the Tax Code of the Russian Federation, the cost of materials, in addition to the purchase price, also includes:

Commissions paid to intermediary organizations;

Import duties and fees;

Transportation costs;

Other costs associated with the acquisition material assets.

In order for these costs to be recognized as expenses for purposes of calculating the single tax, they must be paid. Thus, if an organization incurred additional costs when purchasing materials, then the cost of materials can be recognized as expenses only if three conditions are simultaneously met:

The cost of materials has been paid to the supplier;

Materials are written off for production;

The costs associated with the purchase of materials have been paid.

Accounting for imported materials

When importing materials into the customs territory of the Russian Federation, the enterprise must pay VAT, customs duties and fees. Otherwise, the goods will not be released from the customs terminal.

The amount of VAT paid at customs can be immediately written off as expenses of the enterprise. But customs duties and customs duties must be included in the cost of purchased materials.

Note! The cost of imported goods, which is expressed in foreign currency, is recalculated into rubles at the Bank of Russia exchange rate on the date of payment, and not on the date of receipt of the goods.

Utility expenses Utility payments are not separately mentioned in the closed list of expenses. However, this does not mean that they cannot be taken into account when calculating the single tax.

According to subparagraph 5 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation, material costs include expenses for the purchase of fuel, water and energy of all types, which are spent on technological purposes, the generation of all types of energy and heating of buildings. Therefore, utility bills reduce income when calculating the single tax. In this case, they are reflected in the Book of Income and Expenses on the basis of acts issued by the supply organization. It is clear that utility costs must be paid. It does not matter what kind of activity the organization or entrepreneur is engaged in - production, trade or any other. After all, without electricity, heating and water supply it is impossible to conduct any activity. This means that these expenses are justified.

Expenses for payment for work and services of third parties

Expenses for payment for work and services of third-party organizations are not directly mentioned in Article 346.16 of the Tax Code of the Russian Federation. However, they are included in the material expenses of organizations paying income tax (subclause 6, clause 1, article 254 of the Tax Code of the Russian Federation). Obviously, the list of material expenses for organizations using a simplified taxation system should be exactly the same as for companies paying income tax under the same general taxation regime.

That is, organizations that pay a single tax on the difference between income and expenses can take into account the cost of work and services of a production nature performed by third-party organizations or individual entrepreneurs as part of material expenses (subclause 5, clause 1, article 346.16 of the Tax Code of the Russian Federation).

Works (services) of a production nature include the performance of individual operations for the production (manufacturing) of products, performance of work, provision of services, processing of raw materials (materials), monitoring compliance with established technological processes, maintenance of fixed assets and other similar work.

Local tax officials insist that to determine whether work (services) can be considered production, it is necessary to refer to All-Russian classifier services to the population (OKUN)

and GOST standards.

As an example, a letter from the Department of Tax Administration

“On the costs of purchasing works and services.” In this letter, officials consider what may relate to production services in relation to

catering services. Thus, in accordance with OKUN, catering services, in particular, include “services for organizing musical services” (code 122501). In addition, GOST R 50762-95 “Public catering. Classification of Enterprises" requires the availability of musical services (performances of vocal and instrumental ensembles, soloists) only in luxury and top class restaurants. In this regard, the capital's tax authorities conclude that only restaurants in the specified categories have the right to include the cost of music services in material expenses when calculating the single tax.

Of course, this approach is wrong. When deciding whether specific works or services that are provided third-party organizations production ones, one must proceed from their nature. And certainly not from the requirements of GOST, which, of course, can be guided by, but which in no way relates to the legislation on taxes and fees. Moreover, the list of production costs will, of course, differ for companies in different areas of business.

Household expenses

Organizations that apply a simplified taxation system purchase household goods and household chemicals to ensure normal sanitary and hygienic working conditions for employees and keep the premises clean. For example, toilet paper, disposable paper towels, napkins, toilet soap, dish sponges, non-woven napkins, as well as cleaning products, garbage bags, air fresheners.

The organization has the right to take into account all these costs when calculating the single tax as material costs.

The fact is that, on the basis of subparagraph 2 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation, such expenses, in particular, include the taxpayer’s costs for the purchase of materials used for production and economic needs (testing, control, maintenance, operation of fixed assets and other similar goals).

Consequently, the amounts spent by a “simplified” person on the purchase of household goods and household chemicals are classified as expenses for household needs. And if so, the company can reduce its taxable income by them. However, please note: here you should not forget about the principles for recognizing expenses: they must be justified and documented (Article 252 of the Tax Code of the Russian Federation). If everything is clear with the second condition, the accountant will probably have documents on hand: checks, invoices, invoices, etc. With regard to validity, the question arises: are there any norms for writing off expenses for business needs? The Ministry of Finance of Russia in letter dated September 1, 2006 No. 03-11-04/2/182 indicates that there are no such standards. The cost of inventory items included in material expenses is determined based on their acquisition prices (excluding VAT and excise taxes), including commissions paid to intermediary organizations, import customs duties and fees, transportation costs and other costs associated with the acquisition of economic goods. goods.

CCP maintenance costs

According to paragraph 35 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation, expenses for servicing cash register equipment can be included in expenses. It must be said that problems with writing off such costs do not arise even now. Despite the fact that maintenance costs are

trolling cash equipment directly in Article 346.16 of the Tax Code of the Russian Federation in current edition not mentioned, they can be written off now. The fact is that organizations using the simplified taxation system are required to conduct cash transactions in accordance with the established procedure. This is insisted on by paragraph 4 of Article 346.11 of the Tax Code of the Russian Federation. That is, comply with the Procedure cash transactions in the Russian Federation (approved by the decision of the Board of Directors of the Bank of Russia dated September 22, 1993 No. 40) and the provisions provided for by Federal Law dated May 22, 2003 No. 54-FZ “On the use of cash register systems when making cash payments and settlements using payment cards” .

Thus, the use of CCT is the responsibility of every organization (entrepreneur) using the simplified taxation regime.

Subparagraph 6 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation stipulates that material expenses include the taxpayer’s expenses for the acquisition of work and services of a production nature, performed by third-party organizations or individual entrepreneurs.

Works (services) of a production nature include the performance of individual operations to provide services, maintenance of fixed assets and other similar work.

That is, firms and entrepreneurs using a simplified taxation system and calculating a single tax on income minus expenses have the right to take into account as expenses the costs of maintenance (CTO) and repair of cash registers made in accordance with an agreement with a technical service center. After all, these costs relate to material expenses (subclause 5, clause 1, article 346.16 of the Tax Code of the Russian Federation). By the way, the capital’s residents also agree with this approach.

2004 No. 21-08, 21-09/28428).

According to tax authorities, in order to include the costs of maintenance and repair of cash registers, two conditions must be simultaneously met:

The costs under the contract with the technical service center must be actually paid;

The work (services) under the contract must be actually performed.

However, the agreement with the central service center is concluded for a certain period, during which the center undertakes to install the cash register, carry out scheduled maintenance, warranty repairs, deliver consumables, etc. And, as a rule, the money is paid in a lump sum. In this case, the amount of payment under the agreement with the central service center is included in expenses gradually in installments over the period for which the agreement was concluded.

"Modern accounting", 2005, N 5

<*>According to Letter of the Federal Tax Service of Russia for Moscow dated December 31, 2004 N 21-14/85240.

7. Accounting for costs of compulsory insurance of employees and property

When determining the object of taxation, taxpayers who have chosen as an object of taxation income reduced by the amount of expenses, reduce the income received by the provisions provided for in paragraphs. 7 clause 1 art. 346.16 of the Tax Code of the Russian Federation, expenses for compulsory insurance of employees and property, including insurance contributions for compulsory pension insurance, contributions for compulsory social insurance against industrial accidents and occupational diseases, made in accordance with the legislation of the Russian Federation.

When attributing to expenses the costs of compulsory pension insurance for employees, it is necessary to take into account the explanations of the Ministry of Taxation of Russia and the Ministry of Finance of Russia given in Section. 6 of these Clarifications.

First of all, it should be noted that for this item of expenses, when accounting for costs for taxation purposes, the single tax takes into account the costs of all types of compulsory insurance in the presence of documents confirming payment of the costs incurred and the corresponding insurance contracts and does not take into account the costs of voluntary insurance.

Clause 2 of Art. 263 of the Tax Code of the Russian Federation establishes that expenses for mandatory types insurance (established by the legislation of the Russian Federation) are included in other expenses within the limits of insurance tariffs approved in accordance with the legislation of the Russian Federation and the requirements of international conventions. If these tariffs are not approved, compulsory insurance costs are included in other costs in the amount of actual costs.

An example of expenses for compulsory types of insurance is the cost of compulsory insurance civil liability using Vehicle belonging to the enterprise, which are included in the expenses of taxpayers applying the simplified taxation system, provided there are documents confirming payment of the expenses incurred and an insurance agreement.

Insurance contributions for compulsory pension insurance are calculated in the manner established by Federal Law No. 167-FZ of December 15, 2001 “On Compulsory Pension Insurance in the Russian Federation” (hereinafter referred to as Law No. 167-FZ), at the rates specified in Art. Art. 22 and 33 of the said Law.

Article 6 of Law N 167-FZ determines that policyholders for compulsory pension insurance are:

1. persons making payments to individuals, including organizations, individual entrepreneurs, individuals;
2. individual entrepreneurs, lawyers.

It must be borne in mind that if the policyholder simultaneously belongs to several categories of policyholders specified in paragraphs 1 and 2, the calculation and payment of insurance premiums are made by him on each basis.

Since, under the simplified taxation system, taxpayers use the cash method of recognizing income and expenses, expenses for compulsory pension insurance are taken into account on the date of actual transfer of insurance contributions.

In accordance with the Federal Law of July 24, 1998 N 125-FZ “On compulsory social insurance against accidents at work and occupational diseases,” insurers (persons obligated to pay insurance premiums) are legal entities or individuals, including individual entrepreneurs who hire persons subject to compulsory social insurance against accidents at work and occupational diseases.

Considering that taxpayers using the simplified taxation system recognize income and expenses on a cash basis, expenses for compulsory social insurance against accidents at work and occupational diseases are taken into account on the date of actual transfer of insurance premiums in the presence of documents confirming payment and the validity of the expenses incurred. The latter include Sect. III Payslip using the funds of the Social Insurance Fund of the Russian Federation (Form N 4-FSS RF, approved by Resolution of the FSS RF dated December 22, 2004 N 111) and Report on the use of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases for financing preventive measures(Appendix 1 to the Resolution of the Federal Tax Service of the Russian Federation dated March 27, 2003 N 33).

8. Accounting for expenses in the form of the amount of value added tax on purchased goods (works and services)

When determining the object of taxation, taxpayers who have chosen as an object of taxation income reduced by the amount of expenses, reduce the income received by the provisions provided for in paragraphs. 8 clause 1 art. 346.16 of the Tax Code of the Russian Federation, expenses in the form of the amount of value added tax on purchased goods (works and services).

The specified expenses in accordance with clause 2 of Art. 346.16 of the Tax Code of the Russian Federation are accepted subject to their compliance with the criteria specified in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, and according to paragraph 2 of Art. 346.17 of the Tax Code of the Russian Federation after their actual payment. In this case, expenses incurred by the taxpayer are accepted in the presence of payment documents, a supplier invoice, an acceptance certificate for work performed, an act for the provision of services, etc.

Taking into account the requirement of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, a taxpayer can write off value added tax as expenses only for those goods (works, services), the expenses for which are included in the established Art. 346.16 of the Tax Code of the Russian Federation, closed list of expenses. For example, value added tax on legal and information Services It cannot be included in expenses, just like the cost of such services itself. While the costs of paying for the cost of goods purchased for further sale are included in the specified list of expenses. Consequently, the taxpayer can also write off the amounts of value added tax paid when purchasing these goods as expenses.

Article 346.16 of the Tax Code of the Russian Federation provides for a closed list of expenses accepted when determining the tax base to reduce the income received by the taxpayer. The specified list of expenses consists of 23 items, which accordingly provides for the allocation various types expenses into separate groups of expenses taken into account when calculating the single tax.

Thus, value added tax is written off as expenses on a separate line and is not included in the expense to which it is associated. An exception is the value added tax paid upon the acquisition of fixed assets and (or) intangible assets and included in the cost of the acquired object.

9. Accounting for expenses in the form of interest paid on loans and borrowings, as well as expenses associated with payment for services of credit institutions 9.1. Accounting for interest expenses

When determining the object of taxation, taxpayers who have chosen income reduced by the amount of expenses as an object of taxation, reduce the income received by the amounts provided for in the first paragraph. 9 clause 1 art. 346.16 of the Tax Code of the Russian Federation, expenses in the form of interest paid for the provision of funds (credits, borrowings) for use.

According to paragraph 3 of Art. 43 of the Tax Code of the Russian Federation, interest is recognized as any previously declared (established) income, including in the form of a discount, received on a debt obligation of any type (regardless of the method of its execution). In this case, interest is recognized, in particular, on income received from cash deposits and debt obligations.

In accordance with paragraph 2 of Art. 346.16 of the Tax Code of the Russian Federation, expenses in the form of interest paid for the provision of funds (credits, borrowings) for use are accepted subject to their compliance with the criteria specified in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation.

Expenses in the form of interest on debt obligations of any type, including interest accrued on securities and other obligations issued (issued) by the taxpayer, taking into account the features provided for in Art. 269 ​​of the Tax Code of the Russian Federation are reasonable costs for carrying out activities not directly related to production and (or) sales, and according to paragraphs. 2 p. 1 art. 265 of the Tax Code of the Russian Federation relate to non-operating expenses, not related to production and sales. At the same time, according to paragraphs. 2 p. 1 art. 265 of the Tax Code of the Russian Federation, interest on debt obligations of any type is recognized as an expense, regardless of the nature of the credit or loan provided (current and (or) investment). Expenses are recognized only in the amount of interest accrued for the actual time of use of borrowed funds (the actual time the specified valuable papers from third parties).

It should be borne in mind that in those cases where in the indicated articles Ch. 25 of the Tax Code of the Russian Federation there are links to other articles of Ch. 25 of the Tax Code of the Russian Federation, they are accepted only if they do not contradict the provisions of Chapter. 26.2 Tax Code of the Russian Federation.

Clause 2 of Art. 346.16 of the Tax Code of the Russian Federation it is determined that the expenses specified in paragraphs. 5, 6, 7, 9 - 21 clause 1 of this article, are adopted in relation to the procedure provided for calculating corporate income tax, Art. Art. 254, 255, 263, 264, 268 and 269 of the Tax Code of the Russian Federation.

Thus, the recognition of expenses in the form of interest paid for the provision of funds (credits, borrowings) for use, taking into account the features established by Art. 269 ​​of the Tax Code of the Russian Federation, does not contradict the provisions of Chapter. 26.2 of the Tax Code of the Russian Federation and, therefore, established by Art. 269 ​​of the Tax Code of the Russian Federation, the procedure for classifying interest on debt obligations as expenses can be used by taxpayers using the simplified taxation system in order to determine the tax base for a single tax.

In addition, it must be taken into account that, according to paragraph 8 of Art. 270 of the Tax Code of the Russian Federation, when determining the tax base, expenses in the form of interest accrued by the taxpayer-borrower to the creditor in excess of the amounts recognized as expenses for tax purposes in accordance with Art. 269 ​​of the Tax Code of the Russian Federation.

Taking into account the above and taking into account that under the simplified taxation system, taxpayers use the cash method of recognizing income and expenses, the date of recognition of expenses in the form of interest accrued in accordance with the terms of the agreement and taking into account the features established by Art. 269 ​​of the Tax Code of the Russian Federation, the date of payment of the specified interest is recognized if there are documents confirming payment of the expenses incurred, as well as a loan agreement or credit agreement.

9.2. Accounting for expenses related to payment for services provided by credit institutions

When determining the object of taxation, taxpayers who have chosen income reduced by the amount of expenses as an object of taxation, reduce the income received by the amounts provided for in Part 2. 9 clause 1 art. 346.16 of the Tax Code of the Russian Federation, expenses associated with payment for services provided by credit institutions.

When determining the list of banking services, one should take into account the list banking operations, established by Art. 5 of the Federal Law of December 2, 1990 N 395-1 “On Banks and banking" and others legislative acts.

One of the main types of expenses on this basis is the fee for opening bank accounts, as well as the fee for carrying out settlement and cash services.

It should be taken into account that the costs associated with production and sales include the costs of paying for bank services if they are related to the production and sale of goods (works, services). In other cases, the costs of paying for bank services in accordance with paragraphs. 25 clause 1 art. 264 of the Tax Code of the Russian Federation are taken into account as part of non-operating expenses.

It should also be borne in mind that if a company has several accounts, it is necessary to monitor the nature of the transactions carried out on these accounts. So, if an enterprise opens a bank account and conducts operations on it that are not related to production or other commercial activities, then the fee for opening this account, as well as the fee for maintaining settlement and cash services on this account cannot be taken into account for tax purposes with a single tax. An example of such expenses is the costs associated with opening a special account into which funds for targeted financing are credited, not taken into account for tax purposes.

The date of recognition of expenses associated with payment for services provided by credit institutions, in accordance with clause 2 of Art. 346.17 of the Tax Code of the Russian Federation will be the date of payment of these expenses. In this case, the basis for attributing these costs to the organization’s expenses will be a bank account agreement, acts of provision of services and payment documents.

10. Accounting for expenses provided for in paragraphs. 10 p. 1 art. 346.16 Tax Code of the Russian Federation

When determining the object of taxation, taxpayers who have chosen as an object of taxation income reduced by the amount of expenses, reduce the income received by the provisions provided for in paragraphs. 10 p. 1 art. 346.16 of the Tax Code of the Russian Federation, expenses for ensuring fire safety of the taxpayer in accordance with the legislation of the Russian Federation, expenses for property protection services, maintenance of fire alarm systems, expenses for the purchase of fire protection services and other security services.

In accordance with paragraph 2 of Art. 346.16 of the Tax Code of the Russian Federation, these expenses are accepted subject to their compliance with the criteria specified in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, and in relation to the procedure provided for calculating corporate income tax, Art. 264 Tax Code of the Russian Federation.

Activities related to ensuring fire safety are carried out in accordance with the Federal Law of December 21, 1994 N 69-FZ “On Fire Safety”.

Security activities are regulated by the Law of the Russian Federation dated March 11, 1992 N 2487-1 “On private detective and security activities in the Russian Federation” (hereinafter referred to as Law N 2487-1) and the Law of the Russian Federation dated April 18, 1991 N 1026-1 “On the Police”.

Protection of property according to Art. 9 of Law N 1026-1 is one of the main tasks of the public security police.

Article 3 of Law N 2487-1 defines the types of private security services, which, in particular, include:

• protection of property owners, including during its transportation;
• design, installation and operational maintenance of security and fire alarm systems.

At the same time, according to Art. 11 of Law N 2487-1, the provision of the listed services is permitted only to enterprises specifically established for their implementation.

An enterprise that, in accordance with its charter, is engaged in the provision of security services, is required to have a license to do so, issued in the manner established by the legislation of the Russian Federation.

The security activities of enterprises do not extend to facilities subject to state security, the list of which is approved by the Government of the Russian Federation. Security companies are allowed to provide services in the form of armed protection of property owners, as well as to use technical and other means that do not cause harm to the life and health of citizens and environment, means of operational radio and telephone communication.

In accordance with paragraph 2 of Art. 346.17 of the Tax Code of the Russian Federation, expenses of a taxpayer are recognized as expenses after their actual payment.

Thus, the basis for attributing to the organization’s expenses the costs of payment referred to in paragraphs. 10 p. 1 art. 346.16 of the Tax Code of the Russian Federation of works and services will be acts on the performance of work and (or) on the provision of services and documents confirming their payment. In this case, the date of recognition of these expenses will be the date of actual expenditure on fire safety and (or) the date of payment for security services actually provided.

12 <**>. Accounting for the costs of maintaining official vehicles and compensation for the use of personal cars and motorcycles

<**>Here and below, the numbering of sections is given in accordance with the official text of the Letter of the Federal Tax Service of Russia for Moscow dated December 31, 2004 N 21-14/85240.

When determining the object of taxation, taxpayers who have chosen as an object of taxation income reduced by the amount of expenses, reduce the income received by the provisions provided for in paragraphs. 12 clause 1 art. 346.16 of the Tax Code of the Russian Federation, expenses for the maintenance of official vehicles, as well as expenses for compensation for the use of personal cars and motorcycles for official trips within the limits established by the Government of the Russian Federation.

First of all, it should be noted that there is no such thing as official transport current legislature does not contain. Typically, this term refers to transport used to carry out management functions. In this case, the specified transport must belong to the taxpayer on the right of ownership or be used on the basis of a lease agreement.

This item may include, in particular, the costs of paying for parking company car. However, taking into account the established clause 1 of Art. 252 of the Tax Code of the Russian Federation criteria in terms of validity and economic justification of these costs, the taxpayer should properly formalize in writing an agreement with the organization that maintains the parking lot, with the wording “For services for maintaining car No. ___ in the parking lot of the organization “_________”. In addition, the taxpayer must confirm the need to maintain vehicles, including rented ones, in a paid parking lot, for example, due to the lack of their own garage or parking lot.

If personal vehicles are used for business trips, compensation for its use for these purposes is taken into account as expenses within the limits established by the Government of the Russian Federation.

When attributing to expenses the costs provided for in paragraphs. 12 clause 1 art. 346.16 of the Tax Code of the Russian Federation, it is also necessary to take into account the Letter of the Ministry of Taxes of Russia dated 06/02/2004 N 04-2-06/419, agreed with the Ministry of Finance of Russia, as well as the Letter of the Ministry of Finance of Russia dated 06/22/2004 N 03-02-05/2/40.

Payments to employees are made in cases where their work, due to the nature of their production (official) activities, involves constant official travel in accordance with their job responsibilities.

The basis for payment of compensation to employees who use personal cars for business trips is the order of the head of the enterprise, organization and institution, which establishes the amount of this compensation.

The amount of compensation to the employee takes into account reimbursement of the costs of operating a personal passenger car used for business trips (the amount of wear and tear, costs of fuels and lubricants, maintenance and routine repairs).

To receive compensation, employees submit to the accounting department of the enterprise, institution, or organization a copy of the technical passport of their personal car, certified in the prescribed manner, and keep records of business trips in travel sheets.

An employee who uses a personal car for business trips on the basis of a power of attorney from the owner of the car is paid compensation in the same manner.

According to paragraph 2 of Art. 346.17 of the Tax Code of the Russian Federation, the date of recognition of these expenses will be the date of payment of expenses incurred by the taxpayer and payment of compensation. In this case, these expenses must be confirmed by relevant documents confirming the provision and payment of services (performance and payment of work) and payment of compensation, including acts of completion of work and (or) provision of services, payment documents, including cash orders, orders from the manager on compensation payments, copies of technical passports of vehicles.

13. Accounting for business travel expenses

When determining the object of taxation, taxpayers who have chosen as an object of taxation income reduced by the amount of expenses, reduce the income received by the provisions provided for in paragraphs. 13 clause 1 art. 346.16 of the Tax Code of the Russian Federation, business travel expenses.

In accordance with paragraph 2 of Art. 346.16 of the Tax Code of the Russian Federation and clause 2 of Art. 346.17 of the Tax Code of the Russian Federation, these expenses are accepted subject to their compliance with the criteria specified in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, and in relation to the procedure provided for calculating corporate income tax, Art. 264 of the Tax Code of the Russian Federation, as well as after their actual payment.

Business travel expenses, in particular, include expenses for:

• travel of the employee to the place of business trip and back to the place of permanent work;
• rental of residential premises. This item of expenses also covers the employee's expenses for additional services provided in hotels (with the exception of expenses for service in bars and restaurants, expenses for room service, expenses for the use of recreational and health facilities);
• daily allowance or field allowance within the limits approved by the Government of the Russian Federation;
• registration and issuance of visas, passports, vouchers, invitations and other similar documents;
• consular, airfield fees, fees for the right of entry, passage, transit of automobile and other transport, for the use of sea canals, other similar structures and other similar payments and fees.

When accounting for expenses related to business trips, it should be borne in mind that such expenses are accepted for tax purposes only if there is evidence of the production nature of the trip (business trip).

The norms of expenses of organizations for the payment of daily allowances and field allowances, within the limits of which, when determining the tax base for the corporate income tax, and therefore for the single tax, such expenses relate to other expenses associated with production and sales, were approved by the Decree of the Government of the Russian Federation dated 08.02. .2002 N 93.

The date of recognition of travel expenses will be the later of the following dates: the date of payment of per diem (expense reimbursement) or the date of approval advance report posted worker.

Documents confirming the validity of expenses incurred by the taxpayer will be the following documents:

• cash order;
• order (instruction) on sending an employee (workers) on a business trip in form N T-9 (T-9a), approved by Resolution of the State Statistics Committee of Russia dated 04/06/2001 N 26;
• travel certificate in form N T-10, approved by Resolution of the State Statistics Committee of Russia dated 04/06/2001 N 26;
• official assignment for sending on a business trip and a report on its implementation in form N T-10a, approved by Resolution of the State Statistics Committee of Russia dated 04/06/2001 N 26;
• advance report of the posted worker in form N AO-1, ​​approved by Resolution of the State Statistics Committee of Russia dated 01.08.2001 N 55, with the attachment of relevant supporting documents confirming the actual expenses incurred by him for travel, accommodation, etc., approved by the manager.

17. Accounting for expenses for office supplies

When determining the object of taxation, taxpayers who have chosen as an object of taxation income reduced by the amount of expenses, reduce the income received by the provisions provided for in paragraphs. 17 clause 1 art. 346.16 of the Tax Code of the Russian Federation, expenses for office supplies.

This type of expense is obvious and does not require any comment.

However, in order to recognize expenses incurred in accordance with clause 2 of Art. 346.16 Tax Code of the Russian Federation, clause 2 of Art. 346.17 Tax Code of the Russian Federation and clause 1 of Art. 252 of the Tax Code of the Russian Federation, it is necessary that the expenses be confirmed by documents confirming the payment of the expenses incurred, and that the supplier’s invoices, demand invoices in form N M-11, approved by Resolution of the State Statistics Committee of Russia of October 30, 1997 N 71a, and invoices for the transfer are available. In this case, the date of recognition of expenses will be the last of the following dates: the date of payment for the purchased goods or the date of the actual transfer of ownership of the purchased goods.

18. Accounting for expenses for postal, telephone, telegraph and other similar services, expenses for payment for communication services

When determining the object of taxation, taxpayers who have chosen as an object of taxation income reduced by the amount of expenses, reduce the income received by the provisions provided for in paragraphs. 18 clause 1 art. 346.16 of the Tax Code of the Russian Federation, expenses for postal, telephone, telegraph and other similar services, expenses for payment for communication services.

In accordance with paragraph 2 of Art. 346.16 of the Tax Code of the Russian Federation and clause 2 of Art. 346.17 of the Tax Code of the Russian Federation, these expenses are accepted subject to their compliance with the criteria specified in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, and in relation to the procedure provided for calculating corporate income tax, Art. 264 of the Tax Code of the Russian Federation, as well as after their actual payment.

It should be noted that in accordance with the Federal Law of July 7, 2003 N 126-FZ “On Communications” (hereinafter referred to as Law N 126-FZ), communications are an integral part of the production and social infrastructure of the Russian Federation and function on its territory as an interconnected production and economic complex designed to meet the needs of citizens, public authorities (administration), defense, security, law enforcement in the Russian Federation, physical and legal entities in electrical and postal services.

At the same time, Art. 2 of Law N 126-FZ defines the basic terms used in this Law, according to which:

• electrical communication (telecommunication) - any transmission or reception of signs, signals, written text, images, sounds via wire, radio, optical and other electromagnetic systems;
• postal services - reception, processing, transportation and delivery of postal items, as well as transfer of funds;
• communication services - a product of activities for the reception, processing, transmission and delivery of postal items or telecommunication messages.

The lists of postal, telephone, and telegraph services are established accordingly:

• Decree of the Government of the Russian Federation of April 15, 2005 N 221 “On approval of the Rules for the provision of postal services”;
• Decree of the Government of the Russian Federation of September 26, 1997 N 1235 “On approval of the Rules for the provision of telephone services”;
• Decree of the Government of the Russian Federation of August 28, 1997 N 1108 “On approval of the Rules for the provision of telegraph communication services.”

Thus, the expenses provided for in paragraphs. 18 clause 1 art. 346.16 of the Tax Code of the Russian Federation, upon confirmation of the validity and economic justification of the incurred expenses incurred to obtain income, are accepted as expenses if there are documents confirming payment of the expenses incurred, as well as contracts for the provision (rendering) of the relevant communication services and invoices for the services provided (rendered). In this case, the date of recognition of expenses will be the last of the following dates: the date of payment for the named services or the date of the invoice for payment for services actually provided for the corresponding period of time.

When checking the legality of attributing expenses to pay for communication services Special attention Taxpayers-tenants should pay attention to accounting for these expenses.

As noted above, when determining the object of taxation, the taxpayer has the right to reduce the income received by the provisions provided for in paragraphs. 18 clause 1 art. 346.16 of the Tax Code of the Russian Federation, expenses for payment for communication services, provided that they meet the criteria specified in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, are actually provided to the tenant and paid for by him.

In accordance with Art. 44 of Law N 126-FZ on the territory of the Russian Federation, communication services are provided by communication operators to users of communication services on the basis of an agreement for the provision of communication services, concluded in accordance with civil legislation and the rules for the provision of communication services.

The currently valid Rules for the provision of telephone services are approved by Decree of the Government of the Russian Federation of September 26, 1997 N 1235 (hereinafter referred to as the Rules).

The rules regulate the relationship between users of communication services and communication operators when concluding and executing an agreement for the provision of communication services, as well as the procedure and grounds for suspending the provision of communication services under an agreement and termination of such an agreement, features of the provision of communication services, the rights and obligations of communication operators and users of communication services, form and procedure for payment for communication services provided, procedure for filing and consideration of complaints, claims from users of communication services, liability of the parties.

In particular, clause 48 of the Rules for subscribers - individuals It has been established that in the case of renting (sub-letting) a telephone-connected residential premises on the basis of a subscriber’s application, the validity of the contract for the provision of telephone services may be suspended for the period of rent (sub-letting). In this case, at the request of the tenant of a telephone-connected residential premises, an agreement may be concluded with him on the provision of telephone communication services for the period of rental (sub-tenancy). IN in this case We are talking about the renegotiation of contracts for the provision of telephone services to citizens.

A similar rule for subscribers - legal entities is laid down in the standard agreement for the provision of telephone services by the telecom operator OJSC Moscow City Telephone Network (hereinafter - OJSC MGTS).

In particular, according to paragraphs 2.3.7 and 6.2 standard contract OJSC MGTS:

• the subscriber undertakes to inform the telecom operator about changes in telephone use (departure of the subscriber, sale or lease (sublease) of telephone premises, changes in postal addresses, bank details subscriber, renaming or reorganization of the subscriber, etc.);
• When a telephone subscriber leases (subleases) telephone premises based on his application, the contract for the provision of telephone services may be suspended for the period of the lease (sublease). In this case, at the request of the tenant of the telephone premises, an agreement may be concluded with him on the provision of telephone communication services for the period of lease (sublease);
• at the request of the subscriber, after the end of the lease (sublease) period, a free connection of his subscriber device(s) is made.

Thus, subject to the above procedure for re-concluding a contract for the provision of telephone services and subject to actual payment by the tenant subscriber for the telephone services provided by the telecom operator, the tenant organization applying the simplified taxation system has every reason to take into account these expenses when determining the object of taxation for single tax.

19. Accounting for expenses associated with the acquisition of the right to use computer programs and databases under agreements with the copyright holder (under license agreements)

When determining the object of taxation, taxpayers who have chosen as an object of taxation income reduced by the amount of expenses, reduce the income received by the provisions provided for in paragraphs. 19 clause 1 art. 346.16 of the Tax Code of the Russian Federation, expenses associated with the acquisition of the right to use computer programs and databases under agreements with the copyright holder (licensing agreements). According to paragraphs. 19 clause 1 art. 346.16 of the Tax Code of the Russian Federation, these expenses also include expenses for updating computer programs and databases.

Taking into account the norms of the Law of the Russian Federation of September 23, 1992 N 3523-1 “On the legal protection of programs for electronic computers and databases”, in the costs provided for in paragraphs. 19 clause 1 art. 346.16 of the Tax Code of the Russian Federation, the costs associated with the acquisition of the right to use a computer program and database, made on the basis of an agreement concluded in writing with the copyright holder, and the costs of updating computer programs and databases made by the author or other copyright holder, are taken into account, and expenses associated with the purchase of computer programs and databases on free sale are not taken into account.

In accordance with paragraph 2 of Art. 346.16 of the Tax Code of the Russian Federation and clause 2 of Art. 346.17 of the Tax Code of the Russian Federation, these expenses are accepted subject to their compliance with the criteria specified in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, and in relation to the procedure provided for calculating corporate income tax, Art. 264 of the Tax Code of the Russian Federation, as well as after their actual payment.

At the same time, pp. 26 clause 1 art. 264 of the Tax Code of the Russian Federation provides for exactly the same expenses as paragraphs. 19 clause 1 art. 346.16 Tax Code of the Russian Federation. However, paragraphs. 26 clause 1 art. 264 of the Tax Code of the Russian Federation establishes that the cost of a computer program for which the taxpayer acquires exclusive rights must be less than 10,000 rubles.

Thus, provided for in paragraphs. 19 clause 1 art. 346.16 of the Tax Code of the Russian Federation, expenses are accepted for taxation purposes as a single tax if there are documents confirming their payment, as well as an agreement with the copyright holder, a supplier’s invoice, and an act for the provision of renewal services. In this case, the date of recognition of the expense will be the last of the following dates: date of payment, date of actual transfer of rights, date of actual provision of update services.

20. Accounting for advertising costs

When determining the object of taxation, taxpayers who have chosen as an object of taxation income reduced by the amount of expenses, reduce the income received by the provisions provided for in paragraphs. 20 clause 1 art. 346.16 of the Tax Code of the Russian Federation, expenses for advertising manufactured (purchased) and (or) sold goods (work, services), trademark and service mark.

In accordance with paragraph 2 of Art. 346.16 of the Tax Code of the Russian Federation and clause 2 of Art. 346.17 of the Tax Code of the Russian Federation, these expenses are accepted subject to their compliance with the criteria specified in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, and in relation to the procedure provided for calculating corporate income tax, Art. 264 of the Tax Code of the Russian Federation, as well as after their actual payment.

Subclause 28 clause 1 art. 264 of the Tax Code of the Russian Federation stipulates that advertising costs should be taken into account taking into account the provisions of paragraph 4 of Art. 264 of the Tax Code of the Russian Federation, which establishes that an organization’s advertising expenses include:

• expenses for promotional activities through funds mass media(including advertisements in print, radio and television broadcasts) and telecommunication networks;
• expenses for illuminated and other outdoor advertising, including the production of advertising stands and billboards;
• expenses for participation in exhibitions, fairs, expositions, for the design of shop windows, sales exhibitions, sample rooms and showrooms, production of advertising brochures and catalogs containing information about the work and services performed and provided by the organization, and (or) about the organization itself, for the discounting of goods that have completely or partially lost their original qualities during exhibition.

The taxpayer's expenses for the acquisition (production) of prizes awarded to the winners of drawings of such prizes during mass advertising campaigns, as well as expenses for other types of advertising not specified above, carried out by him during the reporting (tax) period, are recognized for tax purposes in the amount not exceeding 1% of sales revenue, determined in accordance with Art. 249 of the Tax Code of the Russian Federation.

Expenses provided for in paragraphs. 20 clause 1 art. 346.16 of the Tax Code of the Russian Federation, are accepted for reduction for tax purposes of income received by the taxpayer in the presence of documents confirming payment of expenses incurred, and also (depending on the form in which advertising is carried out) in the presence of: an act on the provision of services; act of acceptance and transfer of work performed; requirements-invoice in form N M-11, approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 N 71a; invoice for the transfer of goods (other material assets) for use for advertising purposes.

In this case, the date of recognition of expenses will be:

• when providing advertising services (performing work) by third-party organizations - the date of payment for actually rendered advertising services (performed work);
• when transferring goods or other material assets for advertising purposes - the last of the following dates: the date of payment for goods (other material assets) or the date of writing off purchased goods (other material assets) for advertising purposes.

21. Accounting for expenses for the preparation and development of new production facilities, workshops and units

When determining the object of taxation, taxpayers who have chosen as an object of taxation income reduced by the amount of expenses, reduce the income received by the provisions provided for in paragraphs. 21 clause 1 art. 346.16 of the Tax Code of the Russian Federation, expenses for the preparation and development of new production facilities, workshops and units.

In accordance with paragraph 2 of Art. 346.16 of the Tax Code of the Russian Federation and clause 2 of Art. 346.17 of the Tax Code of the Russian Federation, these expenses are accepted subject to their compliance with the criteria specified in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, and in relation to the procedure provided for calculating corporate income tax, Art. 264 of the Tax Code of the Russian Federation, as well as after their actual payment.

It should be borne in mind that neither Art. 346.16 of the Tax Code of the Russian Federation, nor Art. 264 of the Tax Code of the Russian Federation do not contain an exhaustive definition of these expenses. At the same time, provided for in paragraphs. 21 clause 1 art. 346.16 of the Tax Code of the Russian Federation, expenses are taken into account for single tax purposes if there are documents confirming payment of the expenses incurred, and an act on the transfer of the results of work performed (an act on the provision of services) if third-party organizations (individual entrepreneurs) were involved for these purposes, or documents, confirming payment for materials used in the preparation and development of new production facilities, workshops and units - pay slips if the preparation and development were carried out on our own.

In this case, the date of recognition of expenses will be the date of actual payment of the expenses incurred.

22. Accounting for expenses in the form of the amount of taxes and fees paid in accordance with the legislation of the Russian Federation

When determining the object of taxation, taxpayers who have chosen as an object of taxation income reduced by the amount of expenses, reduce the income received by the provisions provided for in paragraphs. 22 clause 1 art. 346.16 of the Tax Code of the Russian Federation, expenses in the form of the amount of taxes and fees paid in accordance with the legislation of the Russian Federation on taxes and fees.

The use of a simplified taxation system by organizations and individual entrepreneurs provides for the replacement of payments specified in paragraphs 2 and 3 of Art. 346.11 Tax Code of the Russian Federation.

Other taxes and fees are paid by organizations and individual entrepreneurs using the simplified taxation system, in accordance with general regime taxation.

Based on this, when calculating the tax base for the single tax, as part of expenses that reduce income, taxpayers using the simplified taxation system take into account the amounts of taxes from which these taxpayers are not exempt due to their use of the simplified taxation system.

At the same time, the amounts of taxes and fees paid by taxpayers during the period of application of the simplified taxation system based on the results entrepreneurial activity carried out before the transition to this system taxation are not included in the expenses taken into account when calculating the single tax.

Taxes and fees paid in accordance with the legislation of the Russian Federation on taxes and fees include:

• until 01/01/2005 - taxes and fees established by Art. Art. 19 - 21 of the Law of the Russian Federation of December 27, 1991 N 2118-1 “On the fundamentals tax system In Russian federation";
• from 01.01.2005 - taxes and fees established in Art. Art. 13 - 15 Tax Code of the Russian Federation.

At the same time, according to paragraph 2 of Art. 346.16 of the Tax Code of the Russian Federation, these expenses are accepted subject to their compliance with the criteria specified in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation.

In accordance with paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, the taxpayer reduces the income received by the amount of expenses incurred, with the exception of expenses specified in Art. 270 Tax Code of the Russian Federation.

At the same time, paragraph 19 of Art. 270 of the Tax Code of the Russian Federation provides, in particular, for expenses in the form of amounts of taxes presented in accordance with the Tax Code of the Russian Federation by the taxpayer to the buyer (acquirer) of goods (works, services, property rights).

Thus, the expenses provided for in paragraphs. 22 clause 1 art. 346.16 of the Tax Code of the Russian Federation, includes the amounts of all taxes and fees accrued and paid by the taxpayer, for which he is recognized as a taxpayer, with the exception of the amounts of taxes presented by the taxpayer to the buyer (acquirer) of goods (work, services, property rights), which are not taken into account for tax purposes, and single tax paid by him in connection with the application of the simplified taxation system.

In this case, the expenses provided for in paragraphs. 22 clause 1 art. 346.16 of the Tax Code of the Russian Federation, can be accepted as expenses only after the actual transfer of taxes (fees) to the budget (clause 2 of Article 346.16 of the Tax Code of the Russian Federation and clause 2 of Article 346.17 of the Tax Code of the Russian Federation), i.e. only if there are documents confirming the transfer of taxes (fees) to the budget, as well as if there are corresponding declarations (calculations) for taxes (fees).

When checking the legality of taxpayers attributing to expenses taken into account for tax purposes the costs provided for in paragraphs. 22 clause 1 art. 346.16 of the Tax Code of the Russian Federation, it is necessary to take into account the Explanations of the Ministry of Taxes of Russia dated June 23, 2003 N 22-2-16/1430-U123 and dated July 15, 2003 N 22-1-14/1619-Yu067, as well as the Explanations of the Ministry of Finance of Russia dated January 14, 2003 N 04 -02-06/3/96, dated 05/08/2003 N 04-01-10/2-31, dated 07/15/2004 N 03-03-03/1/80.

From these clarifications, in particular, it follows that the expenses named in paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation, reduce the taxpayer’s income only if these expenses are related to the taxpayer’s activities carried out during the period of application of the simplified taxation system provided for in Chapter. 26.2 Tax Code of the Russian Federation.

Consequently, the taxpayer’s costs associated with payment during the period of application of the simplified taxation system of the calculated amounts of taxes and (or) fees relating to the period before the transition to the simplified taxation system do not reduce the tax base for this taxation system.

23. Accounting for expenses related to payment of the cost of goods purchased for further sale

When determining the object of taxation, taxpayers who have chosen as an object of taxation income reduced by the amount of expenses, reduce the income received by the provisions provided for in paragraphs. 23 clause 1 art. 346.16 of the Tax Code of the Russian Federation, expenses for payment of the cost of goods purchased for further sale (reduced by the amount of expenses specified in paragraph 8 of clause 1 of Article 346.16 of the Tax Code of the Russian Federation).

Subclause 8 of clause 1 of Art. 346.16 of the Tax Code of the Russian Federation provides for a reduction of income received by the amount of value added tax on purchased goods (works and services).

At the same time, according to paragraph 2 of Art. 346.16 of the Tax Code of the Russian Federation and clause 2 of Art. 346.17 of the Tax Code of the Russian Federation, these expenses are accepted subject to their compliance with the criteria specified in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, after their actual payment and in the manner prescribed for calculating corporate income tax, Art. 268 Tax Code of the Russian Federation.

According to paragraphs. 3 p. 1 art. 268 of the Tax Code of the Russian Federation, when selling purchased goods, the taxpayer has the right to reduce income from such transactions by the cost of goods sold, determined in accordance with the adopted organization accounting policy for tax purposes, one of the following methods for valuing purchased goods:

• at the cost of the first in time of acquisition (FIFO);
• at the cost of the most recent acquisition (LIFO);
• at average cost;
• at the cost of a unit of goods.

Letter of the Ministry of Taxes and Taxes of Russia dated June 11, 2003 N SA-6-22/657, agreed with the Ministry of Finance of Russia, clarified that when applying the cash method of determining income and expenses:

• the cost of purchased goods is included in the expenses of the reporting (tax) period in which income from the sale of such goods was actually received;
• expenses for goods purchased for future use and not sold in the reporting (tax) period are taken into account when receiving income from the sale of such goods in subsequent reporting (tax) periods.

In addition to the above Letter from the Ministry of Taxes of Russia, agreed upon with the Ministry of Finance of Russia, when checking the legality of attributing to expenses taken into account for tax purposes the costs of paying for the cost of goods acquired for further sale, it is necessary to take into account the Explanations of the Ministry of Taxes of Russia dated July 23, 2003 N 22-1-14 /1707/Y291, dated 09.15.2003 N 22-1-14/2021-AZh397, dated 10.20.2003 N 22-2-16/2188-AM227, dated 01.16.2004 N 22-1-15/50-B582, dated 07/09/2004 N 22-1-14/1184, dated 07/30/2004 N 22-2-16/1355 and Explanations of the Ministry of Finance of Russia dated 03/11/2003 N 04-02-06/4, dated 07/31/2003 N 04-02 -05/3/62, dated 08/29/2003 N 04-02-05/2/43.