Other costs associated with production and sales include:
Amounts of taxes and fees, customs duties and fees, insurance premiums in off-budget funds;
Contributions for compulsory social insurance against accidents at work and occupational diseases, made in accordance with the law Russian Federation;
The employer's expenses for the payment, in accordance with the legislation of the Russian Federation, of temporary disability benefits (with the exception of industrial accidents and occupational diseases) for days of temporary disability of the employee, which are paid at the expense of the employer;
Costs for ensuring normal working conditions and safety precautions provided for by the legislation of the Russian Federation, as well as costs for the treatment of occupational diseases of workers employed in work with harmful or difficult working conditions (clause 7, clause 1, article 264 of the Tax Code of the Russian Federation). Normal working conditions, in particular, include (Article 163 of the Labor Code of the Russian Federation):
good condition of premises, structures, machines, technological equipment and equipment;
timely provision of technical and other documentation necessary for work;
proper quality of materials, tools, other means and items necessary to perform the work, their timely provision to the employee;
working conditions that meet labor protection and production safety requirements.
Expenses for recruiting employees, including expenses for the services of specialized organizations for personnel selection (clause 8, paragraph 1, article 264 of the Tax Code of the Russian Federation). However, in the event that the organization has not actually recruited them, including as a result of considering candidates submitted by specialized recruitment companies, they cannot be considered as economically justified expenses and taken into account for tax purposes;
Payments for leased property (clause 10, clause 1, article 264 of the Tax Code of the Russian Federation). Size rental payments and the procedure for their transfer are determined by an agreement concluded in the manner established by civil law. In this case, these payments are included in expenses regardless of the state registration of the lease agreement. If the lease agreement assigns repair responsibilities to the tenant, expenses for repairs of leased fixed assets are included by the tenant in other expenses in the manner established by Article 260 of the Tax Code of the Russian Federation;
Amounts of travel expenses;
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;
Expenses for legal and information services;
Expenses for consulting and other similar services;
Payment to a public and (or) private notary for notarization;
Costs for management services accounting provided third parties or individual entrepreneurs;
Costs of audit services;
Costs of managing the organization or its individual divisions;
Publishing 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;
Costs associated with the submission of forms and information of state statistical observation;
Expenses for stationery, postal, telephone, telegraph and other expenses similar services;
Expenses for payment for communication services, computer centers and banks;
Expenses for ongoing study (research) of market conditions, collection of information directly related to the production and sale of goods (works, services);
Losses from marriage;
Expenses under civil law contracts (including work contracts) concluded with individual entrepreneurs who are not on the staff of the organization (clause 41, clause 1, article 264 of the Tax Code of the Russian Federation);
Advertising expenses. For tax purposes, expenses on advertising of manufactured (purchased) and (or) sold goods (work, services), the activities of the taxpayer, trademark and service mark, including participation in exhibitions and fairs are taken into account (clause 28, clause 1, article 264 of the Tax Code of the Russian Federation ).
for participation in exhibitions, fairs, expositions, for the design of shop windows, exhibitions -
sales, 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 been lost
their original qualities upon exposure.
These expenses for tax purposes can be taken into account without restrictions (subject to the availability of supporting documents).
Expenses for the purchase of prizes that are awarded to the winners of drawings during mass advertising campaigns, as well as expenses for other types of advertising (not listed above) can be taken into account for tax purposes in an amount not exceeding 1% of sales revenue;
Entertainment expenses associated with the official reception and service of representatives of other organizations participating in negotiations in order to establish and maintain cooperation (clause 22, clause 1, article 264 of the Tax Code of the Russian Federation).
Representation expenses include the taxpayer's expenses for the official reception and (or) servicing of representatives of other organizations participating in negotiations in order to establish and (or) maintain mutual cooperation, as well as participants who arrived at meetings of the board of directors (board) or other governing body of the taxpayer, regardless of the location of these events. Entertainment expenses include expenses for an official reception (breakfast, lunch or other similar event) for specified persons, as well as officials taxpayer organizations participating in the negotiations, transportation support for the delivery of these persons to the venue of the representative event and (or) meeting of the governing body and back, buffet service during negotiations, payment for the services of translators who are not on the taxpayer’s staff to provide translation during the negotiations representative events. Representation expenses during the reporting (tax) period are included in other expenses in an amount not exceeding 4 percent of the taxpayer's expenses for wages for this reporting (tax) period;
Expenses for training and retraining of personnel. These expenses can be taken into account for tax purposes. in full, but for this certain conditions must be met:
training in basic and additional professional educational programs, professional training and retraining of taxpayer employees is carried out on the basis of an agreement with Russian educational institutions that have the appropriate license, or foreign educational institutions that have the appropriate status;
training in basic and additional professional educational programs, vocational training and retraining are carried out by taxpayer employees who have concluded an employment contract with the taxpayer, or by individuals who have entered into an agreement with the taxpayer providing for the obligation of the individual no later than three months after the completion of the specified training, vocational training and retraining, paid by the taxpayer, enter into an employment contract with him and work for the taxpayer for at least one year. If the employment contract between the specified individual and the taxpayer was terminated before the expiration of one year from the date of its commencement, with the exception of cases of termination of the employment contract due to circumstances beyond the control of the parties (Article 83 Labor Code Russian Federation), the taxpayer is obliged to include in non-operating income reporting (tax) period in which this employment contract terminated, the amount of tuition, professional training or retraining of the relevant individual, previously taken into account when calculating tax base. If the employment contract of an individual with a taxpayer was not concluded three months after the end of education, vocational training or retraining paid by the taxpayer, these expenses are also included in non-operating income of the reporting (tax) period in which this period for concluding the employment contract expired .
The taxpayer is obliged to keep documents confirming training expenses for the entire period of validity of the relevant training contract and one year of work of the individual, the training, professional training or retraining of which was paid for by the taxpayer, in accordance with the employment contract concluded with the taxpayer, but not less than four years ;
Costs for the provision of warranty repair and maintenance services (including contributions to the corresponding reserve) (clause 9, clause 1, article 264 of the Tax Code of the Russian Federation). Such a reserve has the right to be created by organizations that sell goods or work (Article 267 of the Tax Code of the Russian Federation) in cases where contracts with customers provide for maintenance and repairs during the warranty period. The reserve for warranty repairs is not formed at once at the beginning of the quarter (year), but gradually - as goods (work) are sold. The Tax Code of the Russian Federation normalizes the size of the reserve for warranty repairs and warranty service. It should not be more than the cost of goods sold under the condition of providing a guarantee, multiplied by the share actual expenses for warranty repairs in the organization’s revenue from the sale of such goods for the previous three years.
Non-operating expenses - these are all economically justified costs of an organization that are not directly related to production or sales (Article 265 of the Tax Code of the Russian Federation).
When determining the tax base, expenses, the list of which is given in Art. 270 of the Tax Code of the Russian Federation, it is not closed. Therefore, if expenses are not documented, are not economically justified, or are related to activities for which no income was received, such expenses will not reduce the tax base.
Clause 4 of Article 264 of the Tax Code of the Russian Federation deals with the organization’s expenses on advertising for the purpose of calculating income tax. This paragraph is divided into four paragraphs. Paragraph 2 talks about the costs of advertising in the media, paragraph 3 - about the costs of outdoor advertising, and paragraph 4 - about the costs of participating in exhibitions. According to paragraph 5, paragraph 4, Article 264 of the Tax Code of the Russian Federation, expenses for the acquisition (production) of prizes awarded to the winners of drawings during promotions, as well as expenses for other types of advertising for tax purposes are recognized in an amount not exceeding 1% of revenue.
Based on the structure of paragraph 4 of Article 264 of the Tax Code of the Russian Federation, we can conclude that the rationing of expenses applies only to expenses for prizes, as well as to other advertising expenses not listed in paragraphs 2 - 4.
At the time of preparation of the answer, the draft federal law “On introducing amendments and additions to the second part of the Tax Code of the Russian Federation and to certain legislative acts Russian Federation." This project, among other things, provides for amendments to paragraph 4 of Article 264 of the Tax Code of the Russian Federation. It is proposed to replace the words of paragraph 5 of paragraph 4 “for other types of advertising” with the words “other types of advertising not specified in paragraph. 2 - 4 of this paragraph."
Thus, the prepared amendments confirm that expenses for advertising in the media, outdoor advertising and participation in exhibitions should be accepted for tax purposes without restrictions.
Signed for seal by M. Maslennikov
02/10/2002 "AKDI "Economics and Life", 2002, N 2
...Do tax authorities have the right to apply Guidelines on the application of Chapter 21 “Value Added Tax” of the Tax Code of the Russian Federation due to the fact that this Order has not been registered with the Ministry of Justice? Does paragraph 8 of clause 21 of these Recommendations apply in terms of non-application of benefits until 01/01/2002 due to the lack of a list approved by the Government of the Russian Federation? »
In accordance with paragraphs. 22 clause 1 art. 264 of the Tax Code of the Russian Federation, other expenses related to production and (or) sales include entertainment expenses.
According to paragraph 2 of Art. 264 of the Tax Code of the Russian Federation, representation expenses include the taxpayer’s expenses for the official reception and (or) servicing of representatives of other organizations participating in negotiations in order to establish and (or) maintain mutual cooperation, as well as participants arriving at meetings of the board of directors (board) or other governing body body of the taxpayer, regardless of the location of these events, including:
Expenses for holding an official reception (breakfast, lunch or other similar event) for these persons, as well as officials of the taxpayer organization participating in the negotiations;
Transport provision for the delivery of these persons to the venue of the representative event and (or) meeting of the governing body and back;
Buffet service during negotiations;
Payment for the services of translators who are not on the taxpayer’s staff to provide translation during entertainment events.
Note! If only employees of the organization take part in the event, then the expenses for holding such an event cannot be taken into account when calculating income tax as entertainment expenses.
For example, an enterprise that has many branches gathers employees of these branches for a production meeting. The expenses for holding such an event are not representative (Resolution of the Federal Antimonopoly Service of the East Siberian District dated August 11, 2006 N A33-26560/04-S3-F02-3935/06-S1, A33-26560/04-S3-F02-4272/06- C1).
Note! Tax legislation specifically identifies expenses that cannot be classified as representative expenses.
In accordance with paragraph 2 of Art. 264 of the Tax Code of the Russian Federation, entertainment expenses do not include expenses for organizing entertainment, recreation, prevention and treatment of diseases.
In accounting, entertainment expenses are included in expenses for common types activities (debit of accounts 20 "Main production", 26 " General running costs", 44 "Sales expenses") in the amount of actual costs incurred (without any standardization).
To recognize entertainment expenses for profit tax purposes, they must comply with the requirements of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, i.e. were justified, documented and related to the implementation of activities aimed at generating income.
In this regard, in practice, quite often tax authorities insist on the illegality of accounting for tax purposes expenses incurred related to official reception, if specific results were not achieved as a result of negotiations.
However, achieving specific results is not a necessary condition for including entertainment expenses as expenses that reduce the tax base for income tax. The main thing is to prove that the topic of negotiations was related to the organization’s activities aimed at generating income.
This is precisely the approach that courts take when considering such disputes. For example, the Federal Antimonopoly Service of the Ural District indicated that the link tax office on the absence of a connection between the disputed costs and specific income is unlawful, since, taking into account the nature of management expenses, they cannot be associated with a certain income, such as material ones, that is, it is enough that they are, in principle, in the appropriate amount (Resolution dated 17.06 .2004 N F09-2441/04-AK).
Representation expenses during the reporting (tax) period are included in other expenses in an amount not exceeding 4% of the amount of the organization's expenses for remuneration for this reporting (tax) period.
Thus, to determine the maximum amount of entertainment expenses, it is necessary to correctly calculate the amount of labor costs.
For profit tax purposes, labor costs include payments referred to in Art.
255 Tax Code of the Russian Federation.
When determining the standard for entertainment expenses, labor costs accrued in a given reporting (tax) period are taken into account.
For organizations that determine income and expenses on an accrual basis, entertainment expenses are included in indirect expenses(Clause 1 of Article 318 of the Tax Code of the Russian Federation). That is, the amount of entertainment expenses incurred in the reporting (tax) period in full (within the calculated standard) relates to the expenses of the current reporting (tax) period.
In accordance with paragraphs. 5 paragraph 7 art. 272 of the Tax Code of the Russian Federation, the date of payment of entertainment expenses is the date of approval of the advance report.
If an organization determines income and expenses on a cash basis, entertainment expenses are recognized only after they are actually paid (Article 273 of the Tax Code of the Russian Federation).
Documentary confirmation
In accordance with paragraph 1 of Art. 9 of the Accounting Law, all business transactions carried out by an organization must be documented with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is conducted.
For profit tax purposes, in accordance with Art. 252 of the Tax Code of the Russian Federation, all expenses must be documented.
Accordingly, the inclusion of entertainment expenses in the organization’s expenses, both in accounting and tax accounting, is possible only if there are primary accounting documents.
To begin with, the organization should draw up an estimate of entertainment expenses for this year. This estimate can be approved at a general meeting of participants (shareholders) of the organization or by the head of the organization.
In addition, internal organizational and administrative documents should be issued (for example, this may be a regulation on holding entertainment events, approved by order of the head of the organization), which may reflect the following points:
The procedure for issuing accountable amounts for entertainment expenses;
The procedure for spending funds on entertainment expenses;
Order documentation entertainment expenses;
The procedure for exercising control over the expenditure and write-off of funds for entertainment expenses;
Rationing individual species entertainment expenses (for example, an organization may have established maximum dimensions expenses per person for entertainment events in a restaurant).
In the future, the decision to hold each specific representative event must be accompanied by the execution of the following documents:
An order from the manager to conduct an event and to appoint someone responsible for its implementation. This order also reflects the purpose of the event;
The program of the business meeting indicating the date, place and timing of the event, last name, first name, patronymic of the participants on the part of the host organization and on the part of the invitees and their positions, the approved estimate of entertainment expenses.
On the basis of these documents, money is issued on account.
After each event, the person responsible for its implementation draws up and submits to the accounting department documents confirming both the fact of the event and the amount of actual expenses for its implementation.
Such documents include:
Report on the meeting (list of issues discussed, agreements reached, etc.);
An advance report, to which are attached documents confirming the actual expenses incurred.
Expenses for representation purposes can be confirmed by the following documents:
Accounts of catering establishments;
Sales receipts;
Cash register receipts;
Documents confirming payment of transportation costs;
Documents confirming payment for translation services;
Invoices, trade and purchasing acts, etc.
The Letter of the Federal Tax Service for Moscow dated April 12, 2007 N 20-12/034115 states that the report on entertainment expenses compiled after specific entertainment events must reflect the following information:
The purpose of the event and the results of its implementation;
Date and place of the event;
Event program;
Composition of invited delegations;
Host party participants;
Amount of expenses for entertainment purposes.
Note that the preparation of such reports, of course, is not mandatory requirement, but their presence guarantees the absence of claims from tax authorities. So, for example, from the Letter of the Federal Tax Service for Moscow dated December 22, 2006 N 21-11/113019@, it follows that if the names of the persons participating in the event are not included in the report, the expenses incurred cannot be taken into account for profit tax purposes.
At the same time, arbitration practice shows that the absence in the report of any of the information listed above cannot serve as a basis for refusing to accept expenses incurred. For example, the Federal Antimonopoly Service of the Ural District (Resolution dated 09/07/2005 N F09-3872/05-S7) came to the conclusion that tax law does not require mandatory inclusion in the list of documents confirming the implementation of entertainment expenses, a name list of representatives of organizations participating in negotiations and a program for holding a business meeting.
By virtue of paragraph 2 of Art. 9 of the Law on Accounting Primary accounting documents are taken into account if they are compiled according to the form contained in the albums unified forms primary accounting documentation, and documents whose form is not provided for in these albums must contain the following mandatory details:
a) name of the document;
b) date of preparation of the document;
c) the name of the organization on whose behalf the document was drawn up;
e) measures of business transactions in physical and monetary terms;
f) the names of the positions of the persons responsible for the execution of the business transaction and the correctness of its execution;
g) personal signatures of these persons.
Thus, source documents, confirming the entertainment expenses incurred, must contain all the necessary details listed above.
In the absence of supporting documents or in the absence of any existing documents mandatory details The tax authorities will most likely insist on the impossibility of taking into account the corresponding expenses for profit tax purposes (see Letter of the Federal Tax Service for Moscow dated December 23, 2005 N 20-12/95338).
Expenses for an official reception, buffet service
Representative events can be held both on the territory of the organization itself and in some other place, for example in a cafe, restaurant, club, etc.
When holding an event on the territory of the organization, entertainment expenses may include not only the costs of purchasing food, but also the costs of purchasing disposable tableware (Letter of the Federal Tax Service for Moscow dated October 6, 2006 N 2012/89121.2), paper napkins, tablecloths and etc.
As a rule, all this is purchased by accountable persons in cash. Therefore, in order to document such expenses, the organization must have expense reports with cash and sales receipts attached to them.
If the event is held outside (for example, in a restaurant), then an invoice and a cash receipt will serve as documentary evidence of expenses.
But including the cost of renting a restaurant in entertainment expenses may lead to a dispute with the tax authority, since tax authorities, as a rule, insist that the list of entertainment expenses given in paragraph 2 of Art. 264 of the Tax Code of the Russian Federation is closed. Expenses that are not included in it cannot be taken into account for tax purposes.
Judges, as a rule, do not support such a “narrow” approach of tax authorities. For example, the Federal Antimonopoly Service of the Moscow District agreed that the cost of renting a restaurant for an official reception can be classified as entertainment expenses on the basis of clause 2 of Art. 264 of the Tax Code of the Russian Federation (Resolution dated September 12, 2005 N KA-A40/8426-05).
However, entertainment expenses should be distinguished from expenses for organizing entertainment and recreation.
Here's the real situation. The organization rented a banquet hall for official negotiations. This banquet hall contained bowling alleys. The organization did not use the bowling lanes, but paid for their rental, since one of the conditions for renting this banquet hall was the rental of bowling lanes.
According to the Federal Antimonopoly Service of the North-Western District (Resolution dated October 27, 2005 N A56-3124/2005), the costs of renting bowling alleys are related to the costs of organizing entertainment and recreation and, accordingly, cannot be classified as entertainment expenses.
Alcohol expenses
The question of the possibility of classifying expenses for the purchase of alcoholic beverages consumed during an official reception as entertainment expenses deserves special attention.
For a number of years, the tax authorities have unequivocally stated that such expenses do not belong to entertainment expenses, since they are not mentioned in paragraph 2 of Art. 264 Tax Code of the Russian Federation.
However, in Lately, including under the influence of established arbitration practice, the position of regulatory agencies has changed.
The Ministry of Finance of Russia in Letter dated August 16, 2006 N 03-03-04/4/136 explained that an organization’s expenses for alcoholic products during an official reception can be included in entertainment expenses if they meet the criteria of clause 1 of Art. 252 of the Tax Code of the Russian Federation.
Arbitration courts, when disputes arise regarding the possibility of classifying expenses for the purchase of alcoholic beverages for an official reception as entertainment expenses, also support taxpayers (FAS Resolutions
Volga District dated 02/01/2005 N A57-1209/04-16, Federal Antimonopoly Service of the North-Western District dated 05/12/2005
N A56-24907/04).
Travel and accommodation expenses for event participants
According to paragraph 2 of Art. 264 of the Tax Code of the Russian Federation, representation expenses include the organization’s expenses for the official reception and (or) servicing of representatives of other organizations participating in negotiations in order to establish and (or) maintain mutual cooperation, as well as participants arriving at meetings of the board of directors (board) or other governing body the taxpayer's body, regardless of the location of these events.
A pressing issue for many organizations is the possibility of classifying as entertainment expenses expenses for accommodation (hotel services) of representatives of third-party organizations who arrived to participate in official events.
Tax authorities use their standard argument when answering this question. These expenses are not mentioned in clause 2 of Art. 264 of the Tax Code of the Russian Federation, therefore they cannot reduce the tax base for income tax (see Letters of the Ministry of Finance of Russia dated April 16, 2007 N 03-03-06/1/235, Federal Tax Service of Russia dated April 18, 2007 N 04-1-02/306@ , Federal Tax Service for Moscow dated April 12, 2007 N 20-12/034115).
However arbitration courts when disputes arise on this issue, as a rule, they hold the opposite opinion.
For example, the Federal Antimonopoly Service of the West Siberian District came to the conclusion that “the concept of “service” in the sense of paragraph 2 of Article 264 of the Tax Code of the Russian Federation has a wide range, which, in accordance with the provisions of Article 11 of the Tax Code of the Russian Federation, can also include provision housing as the normal existence of a person arriving from another locality" (Resolution dated 01.03.2007 N F04-9370/2006(30552-A81-27)).
Courts in other districts also come to the conclusion that the content of Art. 264 of the Tax Code of the Russian Federation allows organizations to take into account as part of entertainment expenses the costs of hotel services for representatives of other organizations participating in official events (Resolutions of the Federal Antimonopoly Service of the Moscow District dated December 23, 2004 N KA-A40/12097-04, FAS Northwestern District dated May 17, 2004 N A56-21571/03).
Clause 2 of Art. 264 of the Tax Code of the Russian Federation establishes that entertainment expenses include transportation support for the delivery of officials participating in negotiations to the venue of the entertainment event and (or) meeting of the governing body and back.
According to the tax authorities, this clause does not cover payment of the cost of travel of negotiators from other cities or countries to the city where the official event will take place (see Letter of the Federal Tax Service for Moscow dated July 14, 2006 N 28-11/62271).
According to the tax authorities, based on this rule, entertainment expenses include only payment for travel of arriving invited persons to the location of the official event, for example, from the location of the host organization or from the hotel.
Thus, including in the entertainment expenses the costs of paying for the travel of participants from other cities (countries) to the city of the entertainment event will lead to a dispute with the tax authority. At the same time, an analysis of judicial practice shows that judges do not support tax authorities in this matter (Resolution of the Federal Antimonopoly Service of the Volga Region dated August 31, 2006 N A65-18519/2005-SA2-22).
Keep in mind. If your organization does incur the costs of travel and accommodation for representatives of other organizations who come to the negotiations, a problem may arise not only with regard to these expenses for income tax purposes.
The tax authorities regard the payment of such expenses as payments to individuals. Accordingly, they insist that the cost of travel and accommodation should be included in the income of the relevant individuals, which is subject to personal income tax in the generally established manner (Letters of the Federal Tax Service of Russia dated April 18, 2007 N 04-1-02/306@, Federal Tax Service for Moscow dated July 14, 2006 N 28-11/62271).
Flowers and gifts
A common situation is when partners who come to negotiations are given some kind of gifts - flowers, writing instruments, boxes of chocolates, etc. You can decorate the meeting room with flowers.
Tax authorities generally object to the inclusion of such costs for income tax purposes. For example, the Letter of the Ministry of Finance of Russia dated August 16, 2006 N 03-03-04/4/136 states that the costs of purchasing souvenirs for business partners cannot be taken into account for tax purposes as part of entertainment expenses.
At the same time, representatives of the Russian Ministry of Finance admit the possibility of taking into account the cost of souvenirs with the symbols of the organization as part of entertainment expenses,
presented during an official reception in accordance with business customs to representatives of counterparty organizations (Letter dated 08/16/2004 N 02-5-10/51).
Accordingly, the legality of including such expenses as entertainment expenses will most likely have to be proven in court. A arbitrage practice on this issue today is ambiguous.
In some cases, the courts believe that these expenses should be included in entertainment expenses (Resolutions of the Federal Antimonopoly Service of the West Siberian District dated May 11, 2006 N F04-2610/2006(22165-A46-40), Volga District dated February 1, 2005 N A57-1209 /04-16).
However, in other cases, judges take the following position: the composition of representation expenses is indeed unlimited, but the taxpayer is obliged to prove economic feasibility expenses for purchasing flowers, and if he cannot do this, these expenses cannot be classified as representative expenses (Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District of March 15, 2006 N A29-1822/2005a).
other expenses
Quite often situations arise when it is difficult to determine whether expenses for certain events are considered entertainment expenses or not.
For example, official events - business negotiations are held over several days. The organization pays for breakfasts, lunches and dinners, which are not of an official nature, for representatives of third-party organizations.
The Ministry of Finance of Russia in its Letter dated 04/05/2005 N 03-03-01-04/1/157 explained that expenses for breakfasts, lunches and dinners that are not of an official nature should be paid by representatives of delegations arriving for negotiations, at the expense of daily allowances, paid when employees are sent on business, or at their own expense.
Another controversial issue. Clause 2 of Art. 264 of the Tax Code of the Russian Federation establishes that hospitality expenses include expenses for reception and service:
Representatives of other organizations participating in the negotiations;
Participants who arrived at a meeting of the board of directors (board) or other governing body.
However, in practice, organizations often incur expenses for hiring other persons, for example, members of the audit committee.
Does the organization have the right to classify the costs of receiving and serving such persons as representative expenses?
The tax authorities give a negative answer. First of all, they refer to paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, namely that any expenses are recognized as expenses, provided that they are incurred to carry out activities aimed at generating income. But in the situation under consideration, there is no connection with activities aimed at generating income.
In addition, members of the audit commission do not belong to the governing body.
It should also be taken into account that the position of the tax authorities is that the list of entertainment expenses given in paragraph 2 of Art. 264 of the Tax Code of the Russian Federation is exhaustive; accordingly, everything that is not named in it does not apply to entertainment expenses taken into account for profit tax purposes.
In particular, according to the tax authorities, the following are not considered entertainment expenses:
Costs for obtaining visas for foreign partners (Letter of the Department of Tax Administration for Moscow dated February 13, 2002 N 26-12/6751);
Costs of decorating the premises for the official reception (Letter of the Department of Tax Administration for Moscow dated January 22, 2004 N 26-08/4777);
Costs of paying for the rent of the premises in which the official reception is held (Letter of the Ministry of Finance of Russia dated March 12, 2003 N 04-02-03/29);
Expenses for holding an informal meeting (in a cafe) with potential partners (suppliers), organized by an employee of the organization who is on a business trip in the city of residence of these partners (Letter of the Federal Tax Service for Moscow dated May 16, 2006 N 20-12/41851);
Costs of receiving and servicing clients - individuals (Letter of the Ministry of Finance of Russia dated November 24, 2005 N 03-03-04/2/119).
However, this position of the tax authorities is successfully challenged by taxpayers in the courts.
Courts, as a rule, agree that the list of entertainment expenses is not closed, and when resolving the issue of classifying expenses as entertainment, first of all, one should proceed from their economic justification (see, for example, Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated March 15 .2006 N A29-1822/2005a).
Personal income tax and unified social tax
When holding an official event, the organization pays entertainment expenses, in particular, transportation services for invited persons, pays for food, etc.
In this regard, the question arises: is this the income of invited persons received in in kind, and is it subject to personal income tax?
The tax authorities, in answers to private questions, explain that in accordance with paragraph 3 of Art. 217 of the Tax Code of the Russian Federation are not subject to tax on personal income (exempt from taxation) all types of established current legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government of compensation payments (within the limits established in accordance with the legislation of the Russian Federation) related to the performance of labor duties by the taxpayer.
The amounts of entertainment expenses that an organization makes within the limits established by law (clause 22, clause 1, article 264 of the Tax Code of the Russian Federation) relate to compensation payments related to the performance of labor duties and are not subject to inclusion in the taxable income of individuals in accordance with clause 3 of Art. 217 Tax Code of the Russian Federation.
In some cases, this conclusion is also supported by arbitration courts (Resolutions of the Federal Antimonopoly Service of the Volga District of March 16, 2006 N A72-5629/05-6/435, A72-5959/05-6/450, of the Ural District of May 16, 2006 N F09-2876/ 06-S2).
However, in our opinion, the approach here should be completely different. Representation expenses are inherently expenses of the organization (in the interests of the organization) and therefore cannot be recognized as payments in favor of individuals, regardless of whether they are made within the limits established by clause 2 of Art. 264 of the Tax Code of the Russian Federation, or exceed the established limit.
Let us note that this logic is understood by judges (Resolutions of the Federal Antimonopoly Service of the Central District dated 08/18/2004 N A64-1002/04-13, Volga District dated 04/10/2007 N A72-7503/06-7/283 and dated 11/24/2005 N A65 -3726/2005-CA1-37).
In accordance with paragraph 1 of Art. 236 of the Tax Code of the Russian Federation, the object of taxation for the unified social tax is payments and other remuneration accrued by taxpayers in favor of individuals for labor and civil contracts, the subject of which is the performance of work, the provision of services (with the exception of remunerations paid to individual entrepreneurs), as well as under copyright agreements.
Representation expenses are not payments and other remuneration accrued in favor of individuals under employment and civil law contracts and included in the wage fund, but are other expenses associated with the production and (or) sale of products, and therefore are not subject to UST taxation (see Letter of the Federal Tax Service of Russia for Moscow dated December 22, 2006 N 21-11/113019@).
This conclusion is fully confirmed by arbitration practice (FAS Resolution North Caucasus District dated 04/28/2006 N F08-1641/2006-682A).
1. Other expenses associated with production and sales include the following expenses of the taxpayer:
1) the amount of taxes and fees, customs duties and fees, insurance contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory health insurance, accrued in the manner established by this Code, with the exception of those listed in Article 270 of this Code;
2) costs for certification of products and services, as well as for declaration of conformity with the participation of a third party;
2.1) costs of standardization, taking into account the provisions of paragraph 5 of this article;
3) the amount of commission fees and other similar expenses for work performed by third parties (services provided);
4) the amount of port and airfield dues, costs for pilot services and other similar expenses;
5) the amount of paid allowances within the limits established in accordance with the legislation of the Russian Federation;
6) security costs fire safety taxpayer in accordance with the legislation of the Russian Federation, expenses for maintaining the gas rescue service, expenses for property protection services, maintenance security and fire alarm system, expenses for the purchase of fire protection services and other security services, including services provided by private security at the internal affairs bodies of the Russian Federation in accordance with the legislation of the Russian Federation, as well as the costs of maintaining its own security service to perform the functions of economic protection of banking and business transactions and safety material assets(excluding expenses for equipment, purchase of weapons and other special means of protection);
7) expenses for ensuring normal working conditions and safety measures provided for by the legislation of the Russian Federation, expenses for civil defense in accordance with the legislation of the Russian Federation, as well as expenses for the treatment of occupational diseases of workers employed in work with harmful or difficult working conditions, expenses related to the maintenance of premises and equipment of health centers located directly on the territory of the organization;
8) expenses for recruiting employees, including expenses for the services of specialized personnel selection organizations;
9) expenses for the provision of warranty repair and maintenance services, including contributions to the reserve for future expenses for warranty repairs and warranty service (taking into account the provisions of Article 267 of this Code);
10) rental (leasing) payments for rented (leased) property (including land), as well as expenses for the acquisition of property leased. If the property received under a leasing agreement is taken into account by the lessee, the following expenses are recognized in accordance with this subclause:
for the lessee - rental (leasing) payments minus the amount of depreciation on this property accrued in accordance with Articles 259 - 259.2 of this Code;
for the lessor - expenses for the acquisition of property leased;
10.1) payment made by the concessionaire to the concessor during the period of use (operation) of the object of the concession agreement (concession fee);
11) expenses for the maintenance of official transport (road, rail, air and other types of transport). Expenses for compensation for the use of personal funds for business trips passenger cars and motorcycles within the limits established by the Government of the Russian Federation;
12) 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. 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;
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;
12.1) costs of delivery from the place of residence (collection) to the place of work and back of workers employed in organizations that operate on a rotational basis or in field (expeditionary) conditions. These expenses must be provided for in collective agreements;
13) expenses for food rations for crews of sea, river and aircraft;
14) expenses for legal and information services;
15) expenses for consulting and other similar services;
16) payment to a state and (or) private notary for notarization. Moreover, such expenses are accepted within the limits of tariffs approved in accordance with the established procedure;
17) expenses for audit services;
18) expenses for managing the organization or its individual divisions, as well as expenses for purchasing services for managing the organization or its individual divisions;
19) expenses for services for the provision of labor to workers (personnel) by third-party organizations to participate in production activities, including in production management, performing other functions related to the production and (or) sale of products (works, services);
20) expenses for the publication of accounting (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;
21) expenses associated with the submission of forms and information of state statistical observation, if the legislation of the Russian Federation imposes an obligation on the taxpayer to provide this information;
22) entertainment expenses associated with the official reception and service of representatives of other organizations participating in negotiations in order to establish and maintain cooperation, in the manner provided for in paragraph 2 of this article;
23) costs of training and passage independent assessment qualifications for compliance with the qualification requirements of the taxpayer's employees in the manner prescribed by paragraph 3 of this article;
24) expenses for office supplies;
25) expenses for postal, telephone, telegraph and other similar services, expenses for payment for communication services, computer centers and banks, including expenses for fax and satellite communication services, e-mail, as well as information systems(SWIFT, information and telecommunications network "Internet" and other similar systems);
26) expenses associated with the acquisition of the right to use computer programs and databases under agreements with the copyright holder (under license and sublicense agreements). These expenses also include expenses for the acquisition of exclusive rights to computer programs worth less than the amount of the cost of depreciable property, determined by paragraph 1 of Article 256 of this Code;
27) expenses for ongoing study (research) of market conditions, collection of information directly related to the production and sale of goods (work, services);
28) expenses for advertising produced (purchased) and (or) sold goods (work, services), the activities of the taxpayer, trademark and service mark, including participation in exhibitions and fairs, taking into account the provisions of paragraph 4 of this article;
29) fees, deposits and other obligatory payments paid to non-profit organizations, if the payment of such fees, deposits and other mandatory payments is a condition for the implementation of activities by taxpayers - payers of such fees, deposits or other obligatory payments;
30) contributions paid to international organizations and organizations providing payment systems and electronic systems transfer of information, if the payment of such contributions is a mandatory condition for the implementation of activities by taxpayers who pay such contributions or is a condition for the provision by an international organization of services necessary for the taxpayer to conduct said activities;
31) expenses associated with payment for services to third-party organizations for the maintenance and sale, in accordance with the procedure established by the legislation of the Russian Federation, of pledged and pledged items during the time these items are with the pledgee after transfer by the pledgor;
32) expenses for the maintenance of rotational and temporary camps, including all housing, communal and social facilities, subsidiary farms and other similar services, in organizations operating on a rotational basis or working in field (expeditionary) conditions. For tax purposes, these expenses are recognized within the limits of the standards for the maintenance of similar facilities and services approved by local governments at the taxpayer’s place of business. If such standards are not approved by local government bodies, the taxpayer has the right to apply the procedure for determining the costs of maintaining these facilities, which is in force for similar facilities located in the given territory and subordinate to the specified bodies;
33) deductions from enterprises and organizations operating especially radiation-hazardous and nuclear-hazardous production and facilities for the formation of reserves intended to ensure the safety of these production and facilities at all stages of their life cycle and development in accordance with the legislation of the Russian Federation on the use of atomic energy and in the manner established by the Government of the Russian Federation;
34) expenses for the preparation and development of new production facilities, workshops and units;
35) costs associated with the introduction of production technologies, as well as methods of organizing production and management;
36) expenses for accounting services provided by third-party organizations or individual entrepreneurs;
37) 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);
38) expenses incurred by a taxpayer-organization employing the labor of disabled people, in the form of funds aimed at ensuring social protection of disabled people, if disabled people make up at least 50 percent of the total number of employees of such a taxpayer and the share of expenses for remuneration of disabled people in the cost of payment labor is at least 25 percent.
Goals social protection disabled people in accordance with the legislation of the Russian Federation on social protection of disabled people are recognized:
improving the working conditions and safety of disabled people;
creation and preservation of jobs for people with disabilities (purchase and installation of equipment, including organizing the work of homeworkers);
training (including new professions and work methods) and employment of people with disabilities;
production and repair of prosthetic products;
acquisition and maintenance of technical rehabilitation equipment (including the acquisition of guide dogs);
sanatorium and resort services for disabled people, as well as persons accompanying group I disabled people and disabled children;
protection of the rights and legitimate interests of people with disabilities;
activities for the integration of disabled people into society (including cultural, sports and other similar events);
providing disabled people with equal opportunities as other citizens (including transport services for persons accompanying group I disabled people and disabled children);
acquisition and distribution of printed publications of public organizations of disabled people among disabled people;
acquisition and distribution of video materials with subtitles or sign language translation among disabled people;
contributions sent by these organizations to public organizations of disabled people for their maintenance.
When determining the total number of disabled people, the average number of employees does not include disabled people working part-time, contracting and other civil contracts;
39) expenses of taxpayers - public organizations of disabled people, as well as taxpayers-institutions whose sole owners of property are public organizations of disabled people, in the form of funds aimed at carrying out the activities of these public organizations of disabled people and for the purposes specified in subparagraph 38 of this paragraph.
Recipients of funds intended for the implementation of the activities of a public organization of disabled people and for the purpose of social protection of disabled people, upon completion tax period submit to the relevant tax authorities at the place of their registration a report on intended use funds received.
In case of misuse of such funds from the moment when their recipient actually used such funds for other purposes (violated the terms of provision of these funds), such funds are recognized as income by the taxpayer who received these funds.
The expenses specified in subclause 38 of this clause and this subclause cannot be included in the costs associated with the production and (or) sale of excisable goods, mineral raw materials, other minerals and other goods according to the list determined by the Government of the Russian Federation in agreement with all-Russian organizations disabled people, as well as providing intermediary services related to the sale of such goods, mineral raw materials and minerals;
39.1) expenses of taxpayers-organizations, the authorized (share) capital of which consists entirely of the contribution of religious organizations, in the form of amounts of profit received from the sale of religious literature and religious items, subject to the transfer of these amounts for the implementation of the statutory activities of these religious organizations;
39.2) expenses for the formation, in the manner established by Article 267.1 of this Code, of reserves upcoming expenses for the purposes of social protection of disabled people, provided for in subparagraph 38 of this paragraph, which are carried out by the taxpayer - public organization disabled people, as well as a taxpayer - an organization employing the labor of disabled people, if disabled people make up at least 50 percent of the total number of employees of such a taxpayer and the share of expenses for remuneration of disabled people in labor costs is at least 25 percent;
39.3) expenses for the formation, in the manner established by Article 267.2 of this Code, of reserves for upcoming expenses for Scientific research and (or) development projects;
40) payments for registration of rights to real estate and land, transactions with specified objects, payments for providing information about registered rights, payment for services authorized bodies and specialized organizations for property valuation, production of cadastral and technical accounting(inventory) of real estate;
41) expenses under civil law contracts (including work contracts) concluded with individual entrepreneurs who are not on the staff of the organization;
42) expenses of taxpayers - agricultural organizations for food for workers engaged in agricultural work;
43) costs for replacing defective, lost marketable during transportation and (or) sale and missing copies of periodicals in packages, but not more than 7 percent of the cost of circulation of the corresponding issue of the periodical;
44) losses in the form of the cost of defective products that have lost their marketable appearance, as well as those not sold within the time limits specified in this subparagraph (obsolete) products mass media and book products written off by taxpayers engaged in the production and release of media products and book products, within no more than 10 percent of the cost of the circulation of the corresponding issue of a periodical printed publication or the corresponding circulation of book products, as well as the costs of write-off and disposal of defective items that have lost their marketable appearance and unsold media and book products.
An expense is the cost of mass media products and book products not sold within the following periods:
for periodicals - within the period before the publication of the next issue of the relevant periodical;
for books and other non-periodical printed publications - within 24 months after their publication;
45) contributions for compulsory social insurance against industrial accidents and occupational diseases, made in accordance with the legislation of the Russian Federation;
46) contributions from taxpayers made to provide security provided for by law the Russian Federation of supervisory activities of specialized institutions in order to monitor compliance by such taxpayers with relevant requirements and conditions, as well as deductions of taxpayers to reserves created in accordance with the legislation of the Russian Federation regulating activities in the field of communications;
47) losses from marriage;
48) expenses associated with the maintenance of premises of public catering facilities serving labor collectives (including amounts of accrued depreciation, expenses for repairs of premises, expenses for lighting, heating, water supply, electricity, as well as fuel for cooking), if such expenses are not are taken into account in accordance with Article 275.1 of this Code;
48.1) the employer’s expenses for payment in accordance with the legislation of the Russian Federation of temporary disability benefits (except for industrial accidents and occupational diseases) for days of temporary disability of the employee, which are paid at the expense of the employer and the number of which is established Federal law dated December 29, 2006 N 255-FZ "On mandatory social insurance in case of temporary disability and in connection with maternity", to the extent not covered by insurance payments made to employees by insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation to carry out the relevant type of activity, under contracts with employers in favor of employees in case of their temporary disability (except for industrial accidents and occupational diseases) for days of temporary disability, which are paid at the expense of the employer and the number of which is established by Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and connections with motherhood";
48.2) payments (contributions) of employers under voluntary personal insurance contracts concluded with insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation to carry out the relevant type of activity, in favor of employees in the event of their temporary disability (except for industrial accidents and occupational diseases) for days of temporary disability, which are paid at the expense of the employer and the number of which is established by Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity.” The specified payments (contributions) are included in expenses if the amount of insurance payment under such contracts does not exceed the amount of temporary disability benefits determined in accordance with the legislation of the Russian Federation (except for industrial accidents and occupational diseases) for days of temporary disability of the employee that are paid at the expense of the employer and the number of which is established by Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity.” In this case, the total amount of these payments (contributions) of employers and contributions specified in paragraph ten of paragraph 16 of part two of Article 255 of this Code is included in expenses in an amount not exceeding 3 percent of the amount of labor costs;
48.3) expenses of taxpayers associated with the gratuitous provision of air time and (or) print space in accordance with the legislation of the Russian Federation on elections and referendums;
48.4) expenses of taxpayers associated with the gratuitous provision of services for the production and (or) distribution of social advertising in accordance with the legislation of the Russian Federation on advertising. The expenses specified in this subparagraph are recognized for tax purposes, subject to compliance with the requirements for social advertising established by subparagraph 32 of paragraph 3 of Article 149 of this Code;
48.5) expenses of the taxpayer in whose favor the right to use a subsoil plot is transferred in accordance with the procedure established by the legislation of the Russian Federation, in the form of compensation for development costs natural resources previously carried out by the previous owner of the license to use this subsoil plot for the purpose of its acquisition, in the amount of the actual costs of the taxpayer;
48.6) amounts of entrance and guarantee contributions of non-state pension funds, guarantee contributions Pension Fund Russian Federation paid to the guarantee fund pension savings in accordance with the Federal Law of December 28, 2013 N 422-FZ "On guaranteeing the rights of insured persons in the system of compulsory pension insurance of the Russian Federation in the formation and investment of pension savings, establishing and making payments from pension savings";
48.7) expenses associated with the provision of property (work, services) free of charge to government bodies or local government bodies, state and municipal institutions, state and municipal unitary enterprises in cases where this obligation of the taxpayer is established by the legislation of the Russian Federation;
48.8) expenses for payment of services of clearing organizations related to the issuance, servicing of circulation and redemption of clearing participation certificates;
48.9) funds transferred to the budget of a constituent entity of the Russian Federation on the basis of agreements (agreements) on gratuitous targeted contributions, concluded in accordance with the legislation of the Russian Federation on the electric power industry;
48.10) expenses of a unitary non-profit organization created for the purpose of implementing the renovation program housing stock in the city of Moscow in accordance with Article 7.7 of the Law of the Russian Federation of April 15, 1993 N 4802-1 “On the status of the capital of the Russian Federation”, for the acquisition (creation) of objects real estate as part of the implementation of the housing renovation program in the city of Moscow, with the exception of expenses incurred within the framework of targeted financing and targeted revenues in accordance with subparagraph 14 of paragraph 1 and paragraph 2 of Article 251 of this Code. The specified expenses are recognized for tax purposes on the date of transfer of real estate assets owned by the specified organization to the city of Moscow in connection with the implementation of the housing renovation program in the city of Moscow;
49) other expenses associated with production and (or) sales.
2. Representation expenses include the taxpayer’s expenses for the official reception and (or) servicing of representatives of other organizations participating in negotiations in order to establish and (or) maintain mutual cooperation, as well as participants arriving at meetings of the board of directors (board) or other governing body taxpayer, regardless of the location of these events. Entertainment expenses include expenses for an official reception (breakfast, lunch or other similar event) for these persons, as well as officials of the taxpayer organization participating in the negotiations, transportation support for the delivery of these persons to the place of the entertainment event and (or) meeting of the management authority and back, buffet service during negotiations, payment for the services of translators who are not on the taxpayer’s staff to provide translation during entertainment events.
Entertainment expenses do not include expenses for organizing entertainment, recreation, prevention or treatment of diseases.
Representation expenses during the reporting (tax) period are included in other expenses in an amount not exceeding 4 percent of the taxpayer's expenses for wages for this reporting (tax) period.
3. Taxpayer expenses for training in basic professional educational programs, basic vocational training programs and additional professional programs, passing an independent assessment of qualifications for compliance with the qualification requirements of the taxpayer’s employees are included in other expenses if:
1) training in basic professional educational programs, basic vocational training programs and additional professional programs is carried out on the basis of an agreement with a Russian educational organization, scientific organization or by a foreign educational organization that has the right to conduct educational activities, undergoing an independent assessment of qualifications for compliance with the qualification requirements of a taxpayer’s employee is carried out on the basis of a contract for the provision of services for conducting an independent assessment of qualifications for compliance with qualification requirements in accordance with the legislation of the Russian Federation;
2) training in basic professional educational programs, basic vocational training programs and additional professional programs is carried out by employees of the taxpayer who have entered into employment contracts with the taxpayer, or by individuals who have entered into agreements with the taxpayer providing for the obligation of the individual no later than three months after the completion of the specified training, paid for taxpayer, enter into an employment contract with him and work for the taxpayer for at least one year; employees of the taxpayer who have concluded an employment contract with him undergo an independent assessment of their qualifications for compliance with qualification requirements in accordance with the legislation of the Russian Federation.
If the employment contract between the specified individual and the taxpayer was terminated before the expiration of one year from the date of its commencement, with the exception of cases of termination of the employment contract due to circumstances beyond the control of the parties (Article 83 of the Labor Code of the Russian Federation), the taxpayer is obliged to include in non-operating income of the reporting (tax) period in which this employment contract terminated, the amount of payment for the specified training of the relevant individual, previously taken into account when calculating the tax base. If the employment contract of an individual with the taxpayer was not concluded three months after the end of the training paid for by the taxpayer, these expenses are also included in non-operating income of the reporting (tax) period in which this period for concluding the employment contract expired.
The taxpayer is obliged to keep documents confirming training expenses for the entire duration of the relevant training contract and one year of work of the individual whose training was paid for by the taxpayer in accordance with the employment contract concluded with the taxpayer, but not less than four years.
The taxpayer is obliged to keep documents confirming the costs of an employee undergoing an independent qualification assessment for compliance with qualification requirements, for the entire duration of the contract for the provision of services for conducting an independent qualification assessment for compliance with qualification requirements and one year of work of an individual, undergoing an independent qualification assessment for compliance the qualification requirements of which were paid by the taxpayer in accordance with the employment contract concluded with the taxpayer, but for at least four years.
Training expenses also include taxpayer expenses incurred on the basis of agreements on the network form of implementation educational programs, concluded in accordance with the Federal Law of December 29, 2012 N 273-FZ "On Education in the Russian Federation" with educational organizations, in particular the costs of maintaining the premises and equipment of the taxpayer used for training, wages, the cost of property transferred to provide training process, and other expenses within the said agreements. Such expenses are recognized in the tax period in which they were incurred, provided that in a given tax period at least one of the students who completed their studies in the specified educational organizations, entered into an employment contract with the taxpayer for a period of at least one year.
Expenses related to the organization of entertainment, recreation or treatment are not recognized as expenses for training the taxpayer's employees or individuals provided for by this paragraph.
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 goods sold, work performed, services provided, trademarks and service marks, 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 in paragraphs two to four of this paragraph, carried out by him during the reporting (tax) period, for for tax purposes are recognized in an amount not exceeding 1 percent of the proceeds from sales, determined in accordance with Article 249 of this Code.
5. Costs for standardization are the costs of carrying out work on the development of national standards included in the program for the development of national standards, approved by the national body of the Russian Federation for standardization, as well as the costs of carrying out work on the development of regional standards, subject to the approval of the standards as national standards by national authorities. body of the Russian Federation for standardization, registration of regional standards in the Federal Information Fund technical regulations and standards in the manner established by the legislation of the Russian Federation on technical regulation.
Expenses for standardization do not include expenses for work on the development of national and regional standards by organizations developing them as a performer (contractor or subcontractor).
77 Moscow city
Date of publication: 08/13/2012
Letter of the Federal Tax Service of Russia dated 04/03/2009 No. ШС-22-3/256 “On the application of paragraph 29 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation in connection with the abolition of licensing and the introduction of self-regulation”
Date of letter: 03.04.2009
Number: ShS-22-3/256
Type of tax (subject): Corporate income tax
Articles Tax Code:
Question:
On the application of paragraph 29, paragraph 1 of Article 264 of the Tax Code of the Russian Federation in connection with the abolition of licensing and the introduction of self-regulation
Answer:
The Federal Tax Service, in connection with requests from tax authorities regarding the introduction of a system of self-regulation in certain areas of activity, in agreement with the Ministry of Finance of Russia (letter of the Department of Tax and Customs Tariff Policy dated March 27, 2009 No. 03-03-05/56) reports the following.
According to the Federal Law of July 22, 2008 No. 148-FZ “On Amendments to the Town Planning Code of the Russian Federation and certain legislative acts of the Russian Federation” (hereinafter referred to as Law No. 148-FZ), from January 1, 2009, a self-regulation system based on the provisions of Federal Law No. 315-FZ of December 1, 2007 “On Self-Regulatory Organizations” (hereinafter referred to as Law No. 315-FZ).
1. The adopted amendments abolish the licensing system in construction activities, replacing it with self-regulation.
At the same time, Law No. 148-FZ provides for the need transition period from licensing to self-regulation of activities in the construction industry.
Until 01/01/2010 implementation entrepreneurial activity By engineering surveys, architectural and construction design, construction, reconstruction, major renovation objects capital construction is permitted at the choice of the performer of the relevant types of work based on:
- a license issued in accordance with Federal Law No. 128-FZ dated 08.08.2001 “On licensing of certain types of activities”;
- certificates of admission to a certain type or types of work that affect the safety of capital construction projects, issued by a self-regulatory organization in the field of engineering surveys, architectural and construction design, construction, reconstruction, major repairs of capital construction projects in the manner established by the Urban Planning Code of the Russian Federation (hereinafter referred to as the Town Planning Code).
Articles 55.2 and 55.3 of the Urban Planning Code establish that self-regulatory organizations are organizations created in the form of a non-profit partnership, based on the membership of persons performing engineering surveys, training project documentation carrying out construction.
Thus, a membership-based non-profit organization is recognized as a self-regulatory organization.
From 2010, work on engineering surveys, architectural and construction design, construction, reconstruction, and major repairs of capital construction projects that affect the safety of capital construction projects will be carried out exclusively on the basis of a permit issued by a self-regulatory organization.
A certificate of admission to a specific type or types of work that affects the safety of capital construction projects is issued to a person accepted as a member self-regulatory organization(Clause 6 of Article 55.6 of the Town Planning Code).
According to Article 55.10 of the Town Planning Code general meeting members of a self-regulatory organization establishes the amount and procedure for paying the entrance fee, regular membership fees and contributions to the compensation fund.
Thus, according to the Urban Planning Code, organizations that are members of a self-regulatory organization that have paid an entrance fee, a contribution to the compensation fund, as well as paying regular membership fees.
In accordance with paragraph 40 of Article 270 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), when determining the tax base for income tax, expenses in the form of fees, deposits and other obligatory payments paid to non-profit organizations and international organizations, except those specified in subparagraphs 29, are not taken into account. and 30 paragraph 1 of Article 264 of the Tax Code of the Russian Federation.
Based on subparagraph 29 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, other expenses associated with production and sales include contributions, deposits and other obligatory payments paid to non-profit organizations, if the payment of such contributions, contributions and other obligatory payments is a condition for the implementation of activities by taxpayers - payers of such fees, deposits or other obligatory payments.
Considering that payment of the entrance fee, contribution to the compensation fund, as well as regular membership fees to a self-regulatory organization, is a condition for the organization to obtain permission to carry out work on engineering surveys, architectural and construction design, construction, reconstruction, major repairs of capital construction projects that provide impact on the safety of capital construction projects, we believe that these payments for profit tax purposes should be considered as other expenses under subclause 29 of clause 1 of Article 264 of the Tax Code of the Russian Federation.
2. We inform you regarding the accumulation of entrance fees, regular membership fees and contributions to the compensation fund by self-regulatory organizations.
In accordance with paragraph 2 of Article 251 of the Tax Code of the Russian Federation, when determining the tax base for income tax, targeted revenues are not taken into account (with the exception of targeted revenues in the form of excisable goods). Such targeted revenues include, in particular, targeted revenues for the maintenance of non-profit organizations and the conduct of their statutory activities in the form of entrance and membership fees made in accordance with the legislation of the Russian Federation on non-profit organizations. At the same time, taxpayers who are recipients of the specified target revenues are required to keep separate records of income (expenses) received (produced) within the framework of the target revenues.
Contributions to the compensation fund are not named in the specified list.
At the same time, in accordance with Article 55.4. Of the Urban Planning Code, one of the requirements for a non-profit organization necessary to acquire the status of a self-regulatory organization is the presence of a compensation fund.
At the same time, exemption of a member of a self-regulatory organization from the obligation to make a contribution to the compensation fund of the self-regulatory organization, including through his claims to the self-regulatory organization, is not allowed (Article 55.16).
Considering that civil legislation does not contain a definition of the concept of “entry fee to a self-regulatory organization”, a contribution to the compensation fund of a self-regulatory organization, which is an integral condition for admission to membership of a self-regulatory organization and is directed towards the formation of property of a self-regulatory organization, used in a targeted manner for conducting statutory activities in the manner established by the Town Planning Code, can be considered for profit tax purposes as part of the entrance fee to a self-regulatory organization. A similar position is stated in the letter of the Ministry of Finance of Russia dated July 3, 2008 No. 03-03-05/69.
Taking into account the above, income in the form of contributions to the compensation fund paid by members of a self-regulatory organization is not taken into account for profit tax purposes as part of the income of this self-regulatory organization.
Valid state
Advisor to the Russian Federation 2nd class
S.N.Shulgin
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- an appeal in the sense given to it by the Federal Law of the Russian Federation of May 2, 2006 No. 59-FZ “On the procedure for considering appeals from citizens of the Russian Federation”;
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This information will be used by the Federal tax service in order to improve quality tax administration and working with taxpayers.