Other costs associated with production and sales in accordance with the provisions of Art. 264 Tax Code of the Russian Federation

Owning a business is always associated not only with profit, but also with expenses: to pay hired labor, pay salaries to employees, pay taxes - money is needed for everything. But in addition to these costs, which are still more related to the result of the work, there are those that are associated with the direct process of activity - these are the costs associated with the production and sale of products. What are they, what does the state say about such costs, and is it possible to optimize them in any way?

Article 264 of the Tax Code of the Russian Federation: who applies it?

Any commercial activity involves costs. It is impossible to make a profit without spending any resources (financial, labor, material). The cost of each company is different. For example, a large manufacturing enterprise for the manufacture of products is forced to purchase raw materials, pay wages to employees and fulfill its social obligations towards them, pay the costs of all types of energy used in production, and carry out a huge amount of various general and auxiliary expenses. Otherwise, the products produced will not meet the established requirements, and buyers will not be interested in them.

A small company, for example, providing real estate services, is limited to just a few cost items: office rent, utilities, staff salaries and office expenses.

But in both cases it is impossible to do without costs. If accounting requires recording them in full, then tax legislation imposes restrictions and stipulates the conditions under which a particular expense can reduce the income received by the company.

Article 264 of the NKRF, together with other articles of Chapter 25 of the Tax Code of the Russian Federation, is devoted to the formation of the tax base for income tax. It establishes a list of other expenses associated with the production and sale of products.

It is used by a variety of companies - not only Russian, but also foreign ones operating in our country through their permanent representative offices and (or) receiving income from sources in the Russian Federation (clause 1 of Article 264 of the Tax Code of the Russian Federation).

ConsultantPlus experts have prepared a review of recent judicial practice on the application of Article 264 of the Tax Code of the Russian Federation. If you don't have access to the system, get a free trial online.

You can learn about the nuances of calculating income tax from the article “How to correctly calculate corporate income tax?” .

Daily allowance for business trips

Per diem is paid to a posted worker for each day he is on a business trip, including weekends and holidays, as well as for all days en route (including the day of departure and arrival).

The amount of daily allowance approved in a collective agreement or order of the manager reduces the taxable profit of the company in full (Article 264 of the Tax Code of the Russian Federation).

When an employee is sent on a business trip to an area from where he can return to his permanent place of residence every day, daily allowances are not paid (Article 11 of the Regulations on the specifics of sending employees on business trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749).

But instead of daily allowance, the employer can establish a compensation payment for a one-day business trip. The Presidium of the Supreme Arbitration Court of the Russian Federation, in Resolution No. 4357/12 of September 11, 2012, based on their focus and economic content, classifies such payments as “other expenses made with the permission or knowledge of the employer” provided for in Article 168.1 of the Labor Code.

note

Cash paid to employees on one-day business trips in lieu of daily allowances is not considered per diem.

According to paragraph 24 of the Regulations on the specifics of sending employees on business trips, reimbursement of other expenses related to business trips, in cases, procedures and amounts determined by a collective agreement or local regulations, is carried out upon presentation of documents confirming these expenses.

According to paragraph 1 of Article 252 of the Tax Code, expenses are recognized as justified and documented expenses (and in cases provided for in Article 265 of the Tax Code of the Russian Federation, losses) incurred (incurred) by the taxpayer.

Thus, the taxpayer has the right to take into account expenses associated with reimbursement of expenses incurred by an employee who is on a one-day business trip (including payments in lieu of daily allowance), as part of other expenses associated with production and sales, if they are documented (letter of the Ministry of Finance of Russia dated 26 May 2015 No. 03-03-06/30062).

However, an order to be sent on a business trip and a job assignment are not documentary evidence of actual expenses incurred, financiers warn. You will have to confirm the expenses incurred with checks and receipts from stores and catering establishments.

If the cost of food is highlighted as a separate line on a train ticket, then these costs cannot be taken into account as part of travel expenses. They cannot be taken into account when taxing profits, unlike paid services included in the cost of travel in a luxury car (letter of the Ministry of Finance of Russia dated May 20, 2015 No. 03-03-06/2/28976).

When is art needed? 264 of the Tax Code of the Russian Federation?

It is used when the company has other costs associated with production and sales. What are these expenses?

For example, an organization is engaged in the transport of goods. Its main expenses are driver salaries and material costs (gasoline, repairs and maintenance of vehicles). In addition, she pays office rent, purchases office supplies, and makes other similar payments - these are other expenses that are associated with her main activity. Other expenses will include taxes paid (for example, income tax or transport tax), various fees and other mandatory payments.

From time to time, a company needs the services of a notary, lawyer or auditor. Often you have to spend money on paying for information and consulting services. Such expenses are also included in other expenses under Art. 264 Tax Code of the Russian Federation.

It should be noted that certain types of other expenses can only be taken into account if certain conditions are met. For example, special conditions for recognizing expenses in Art. 264 of the Tax Code of the Russian Federation are provided for educational and entertainment services, advertising and standardization. If they are not taken into account, fines and additional charges cannot be avoided.

The list of other expenses is so large that the legislator did not limit it, but left it open. This means that if a company has expenses related to its core activities that are not listed in this article, but are economically justified and documented, it is possible to take such expenses into account when calculating income tax. Clause 49 of Art. will help to do this. 264 Tax Code of the Russian Federation.

The volume of other expenses can be very significant, and their list can be varied. And how competently the company uses this article will determine its financial well-being in the future. If, during a tax audit, all other expenses can be justified, you can avoid large expenses associated with the repayment of additionally accrued income taxes, penalties and fines.

Nuances of accounting for expenses under Art. 264 of the Tax Code of the Russian Federation, as well as the position of the Russian Ministry of Finance, tax authorities and judges, you will learn further.

What is included in other expenses for accounting purposes?

In accounting, other expenses are considered to be all expenses that are not related to expenses for ordinary activities (clause 4 of PBU 10/99 “Expenses of the organization”).

Other expenses are (clause 11 of PBU 10/99):

• expenses related to the provision of property for rent 1;
• expenses associated with granting rights to intellectual property under licensing agreements or commercial concession agreements 1;
• expenses related to participation in the authorized capitals of other organizations 1;
• expenses associated with the sale, disposal and other write-off of fixed assets, materials, foreign currency;
• interest payable on loans and borrowings;
• expenses for banking services;
• deductions to reserves for doubtful debts, for the depreciation of financial investments, for a decrease in the value of material assets;
• fines, penalties, penalties for violation of contract terms;
• expenses for compensation of damage caused by the organization to third parties;
• losses of previous years recognized in the reporting year;
• amounts of receivables for which the statute of limitations has expired, and other debts that are unrealistic for collection;
• exchange differences;
• the amount of depreciation of financial investments having market value, fixed assets and other assets;
• transfer of funds (contributions, payments, etc.) related to charitable activities, expenses for sporting events, recreation, entertainment, cultural and educational events and other similar events;
• other expenses that are not expenses for ordinary activities.

Other expenses also include expenses arising as a result of natural disasters, fires, accidents and other emergency circumstances (clause 13 of PBU 10/99).

What taxes and fees are allowed to be included in expenses based on subparagraph. 1 clause 1 art. 264 of the Tax Code of the Russian Federation?

Example

Avtomobilist LLC provides transport services and uses OSNO. The organization pays all taxes and fees required by law (Article 23 of the Tax Code of the Russian Federation) and includes their amounts in the calculation of income tax (subclause 1, clause 1, Article 264 of the Tax Code of the Russian Federation).

After 3 years of activity, the company was visited by tax authorities and assessed additional income tax, and also imposed a fine and demanded to pay penalties. Inspectors removed the costs associated with paying for emissions of pollutants into the environment that exceeded the standard. Throughout the entire period of its activity, the company included the entire amount of payments in expenses, despite the fact that a significant part of them did not meet the standard.

IMPORTANT! Not all taxes and fees can be taken into account when calculating income tax (Article 270 of the Civil Code of the Russian Federation). Thus, it will not be possible to include as expenses VAT, excise taxes imposed by the taxpayer on the buyer, as well as income tax and payments for excess emissions of pollutants into the environment (letter of the Ministry of Finance of Russia dated December 6, 2006 No. 03-03-04/2/255).

In addition, inspectors assessed additional transport tax because errors were made in the company’s calculations. Additional charges turned out to be significant, but Avtomobilist LLC reduced this financial burden by following the explanations of officials. Thus, the Ministry of Finance of Russia in a letter dated 04/06/2015 No. 03-03-06/1/19158 indicated that according to sub. 1 clause 1 art. 264 of the Tax Code of the Russian Federation, you can take into account not only taxes and fees calculated by the company, but also taxes additionally accrued during the audit.

Find out whether it is possible to include the cost of state duty in the Standard Situation from ConsultantPlus. Learn the material by getting trial access to the system for free.

For information about who should include additional tax in the calculation of the profit base adjusted as a result of the audit, read the material “The Inspectorate itself must take into account the taxes additionally accrued during the audit as expenses.”.

Accounting procedure

If the organization uses the accrual method, include other expenses in the calculation of the tax base in the manner prescribed by paragraph 7 of Article 272 of the Tax Code of the Russian Federation. If the organization uses the cash method, write off other expenses in the manner prescribed by paragraph 3 of Article 273 of the Tax Code of the Russian Federation. For more information, see:

• How to account for income and expenses using the accrual method for income tax purposes;

• How to account for income and expenses using the cash method for income tax purposes.

How to correctly account for the costs of coolers and drinking water?

Let's continue the example

The director of Avtomobilist LLC ordered the purchase and supply of coolers in the office and auto repair shops. As a result, he not only provided workers with drinking water, but also fulfilled his duties to create appropriate working conditions (Articles 22, 163, 223–224, 226 of the Labor Code of the Russian Federation, clause 18 of the order of the Ministry of Health and Social Development of the Russian Federation dated March 1, 2012 No. 181n).

The company's accountant took into account the contents of subparagraph. 7 clause 1 art. 264 of the Tax Code of the Russian Federation, opinion of officials (letters of the Ministry of Finance of Russia dated November 21, 2013 No. 03-03-06/1/5213, dated October 3, 2012 No. 03-03-06/2/112, dated May 25, 2012 No. 03-03-06 /1/274) and tax authorities (letters from the Federal Tax Service for Moscow dated July 31, 2012 No. 16-15/ [email protected] , dated October 17, 2012 No. 16-15/ [email protected] ) on this issue and boldly included these costs in other expenses.

See also “Water and coolers reduce income taxes” .

IMPORTANT! If a cooler costs more than 100,000 rubles, then for tax accounting purposes it will be recognized as depreciable property, and the costs of its acquisition and installation must be taken into account evenly over its useful life (Clause 1 of Article 256 of the Tax Code of the Russian Federation).

Legal services

The costs of providing legal services to a company are reflected in accounting as part of expenses for ordinary activities, and in tax accounting as part of other expenses.

Such services include:

• legal advice in all areas of law;
• legal work to ensure economic activity;
• representation in court;
• legal examination of constituent and other documents;
• drafting statements, agreements, claims, agreements, contracts, claims and other legal documents;
• selection and systematization of regulations, compilation of reference books on legal issues;
• research work in the field of law, etc.

To include such costs as other expenses, do not forget about their “economic justification”. These costs must be related to the activities of your company. So, for example, if the head of a company defends his personal interests in court and attracts lawyers for this, then these expenses do not reduce taxable profit.

The company may have its own legal service. However, a situation is possible in which the company’s staff does not have employees with the necessary legal qualifications to resolve certain issues. In this case, the company has the right to use the services of a third-party law firm. These expenses will be economically justified and will reduce taxable profit (see letter of the Ministry of Finance of the Russian Federation dated July 16, 2008 No. 03-03-06/1/83).

What nuances arise with rental and leasing costs?

Rent payments are the most common type of expense for many income tax payers. In the absence of financial resources to purchase or maintain your own property, renting real estate and equipment allows you to carry out commercial activities.

To find out whether expenses for renting residential premises for an office are included in expenses, read the material “Can expenses for renting residential premises for an office be recognized in tax accounting?”

Rental expenses reduce the tax base for profits on the basis of subclause. 10 p. 1 art. 264 Tax Code of the Russian Federation. The following documents will be required for documentary evidence:

• lease contract;
• documents confirming payment of rental payments;
• act of acceptance and transfer of leased property.

Let's continue the example

Avtomobilist LLC rented cars and leased several trucks with special equipment. The company's accountant reflected the costs of paying rent on the basis of acts of services rendered, and when such acts were not received from the lessors, he did not take into account the costs. Thus, he increased the tax burden on the company: the transport lease agreements did not provide for monthly registration of acts of services rendered, so expenses could be recognized without these documents (letter from the Ministry of Finance of Russia dated June 15, 2015 No. 03-07-11/34410, dated March 24 .2014 No. 03-03-06/1/12764).

With regard to leasing payments, the accountant also played it safe. Due to the fact that several units of special transport were leased, which cannot be used at low temperatures, it was idle in the winter, and leasing payments were not taken into account in expenses. Or they could - officials are not against such expenses (letters from the Ministry of Finance of Russia dated August 13, 2012 No. 03-03-06/1/409, dated January 21, 2010 No. 03-03-06/1/14).

In this case, it is better for companies to document the fact of downtime: draw up an OS-3 act, if the object is transferred for repair or is being modernized, or an OS-15 act, when installing it. If the property is not in use due to the seasonal nature of the work, you can issue an order from the manager to suspend the operation of the facility, indicating the reason for the downtime.

For information on how to correctly fill out the OS-15 act, see the article .

“Unified form No. OS-3 - form and sample” will help you fill out the OS-3 form .

Consulting, information and mediation services

If information, consulting or intermediary services are related to the acquisition of certain assets (fixed assets, materials, etc.), then in accounting their amount is included in the initial cost of the purchased property. If not, they are reflected as expenses for ordinary activities.

The Tax Code states that the value of depreciable property (fixed assets, intangible assets) and inventories (materials, goods, etc.) is determined by the price of their acquisition. In addition to their direct cost, this price may include intermediary fees, consulting services and other purchase costs.

On this basis, many accountants take such expenses into account in the cost of the purchased property. And they are written off only when valuables are transferred into production or as fixed assets (intangible assets) are depreciated.

note

There is an alternative option. The fact is that these costs can be classified as other expenses. This will make it possible to immediately write them off as costs associated with production and sales. Enshrine this procedure in your tax accounting policy.

You can do it like this:

“The costs of paying for consulting, information and intermediary services related to the acquisition of depreciable property or inventories are included in the company’s other expenses associated with production and sales (clause 1 of Article 264 of the Tax Code of the Russian Federation).

»
PRIMERAO Aktiv purchased materials.
According to the accounting policy for tax purposes, “Asset” includes the costs of paying for consulting, information and intermediary services related to the acquisition of inventories in the company’s other expenses. Before purchasing materials, “Asset” paid for the provision of information on prices for them. Costs of information services are reflected as follows: - in accounting - included in the cost of purchased materials; - in tax accounting - included in other expenses. Let's consider another economic situation - obtaining a license, during which the need for consulting, legal and other services often arises.

For the provision of a license, renewal of a license, issuance of a duplicate license, a state fee is paid in the amounts and in the manner established by the legislation of the Russian Federation on taxes and fees (Clause 1, Article 10 of the Federal Law of May 4, 2011 No. 99-FZ “On Licensing” certain types of activities"). At the same time, licensing authorities are not allowed to charge license applicants and licensees fees for licensing (Clause 2, Article 10 of Law No. 99-FZ).

Thus, when taxing profits, you can take into account the state duty for issuing a license, which is a federal fee (clause 2 of article 8, clause 10 of article 13 of the Tax Code of the Russian Federation). You can take into account the costs of consulting, legal and other services consumed in the licensing process (letter of the Ministry of Finance of Russia dated May 22, 2015 No. 03-03-06/1/29535).

However, the timing of recognition of these expenses is determined differently.

Under the accrual method, expenses are recognized in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds (Article 272 of the Tax Code of the Russian Federation). Amounts of taxes and fees, which include state duty, are recognized as expenses on the date of their accrual, that is, at a time. Also, experts from the Ministry of Finance drew attention to the fact that the unwritten amounts of expenses for the acquisition of licenses (remaining from the times when the expenses for the acquisition of licenses had to be distributed over the period of their validity - until November 3, 2011 - the date of entry into force of Law No. 99-FZ) , can be written off as a lump sum as part of other expenses.

Costs for consulting and legal services related to obtaining a license are also considered other expenses (subclauses 14, 15, clause 1, article 264 of the Tax Code of the Russian Federation). The date of recognition of such expenses in accordance with subparagraph 3 of paragraph 7 of Article 272 of the Tax Code is one of the following dates:

• settlement date in accordance with the terms of concluded agreements;
• date of presentation of documents serving as the basis for settlements;
• the last day of the reporting (tax) period.

How is compensation for the use of personal transport taken into account?

Cases when a company specialist has to perform work duties using a personal car are not that rare. Employers cannot always fully provide their employees with transport, and the specifics of their work may require this.

Employees have to bear costs (to maintain the technical condition of the car, fuels and lubricants, etc.), which are subject to compensation by the employer (Article 188 of the Labor Code of the Russian Federation). The taxpayer is given the right to take this compensation into account when calculating income tax (subclause 11, clause 1, article 264 of the Tax Code of the Russian Federation).

IMPORTANT! The amount of compensation for the use of personal transport for business trips is determined by Decree of the Government of the Russian Federation dated 02/08/2002 No. 92: for passenger cars - 1,200 rubles/month. (with an engine displacement of no more than 2,000 cc) and 1,500 rubles/month. - if this volume is exceeded.

Let's continue the example

Despite the fact that Avtomobilist LLC specialized in transportation, official transport was not provided for the financial director. He used his own car for business purposes, and the company’s accounting department included expenses associated with its operation, repairs and fuel payments as part of other expenses.

At the same time, the company paid all costs based on supporting documents. During the tax audit, inspectors removed all expenses exceeding the standard amount of compensation. The company's attempt to defend them in court was unsuccessful. According to the inspectors, the amount of compensation specified in Resolution No. 92 is the maximum that can be taken into account in expenses (letter from the Federal Tax Service of Russia for Moscow dated March 4, 2011 No. 16-15 / [email protected] ), and excess amounts cannot be accepted .

Neither officials (letter of the Ministry of Finance of Russia dated September 23, 2013 No. 03-03-06/1/39239) nor judges argue with this position (clause 4 of the Review of the practice of resolving disputes related to the application of Chapter 25 of the Tax Code of the Russian Federation, approved by the Presidium of the FAS Ural district 05/29/2009).

But compensation can only be paid if there is a whole package of documents, which must include (letter of the Ministry of Finance of Russia dated June 27, 2013 No. 03-04-05/24421):

• vehicle passport and registration certificate;
• documents confirming the amount of expenses (receipts for gasoline, maintenance, etc.);
• waybills confirming the actual use of transport in the interests of the employer.

The Ministry of Finance of Russia insists on the need to fill out waybills (letter dated September 23, 2013 No. 03-03-06/1/39406), and the courts consider their preparation in this case optional (resolution of the Federal Antimonopoly Service of the Volga District dated May 30, 2012 No. A12-15477/2011 , FAS Central District dated May 25, 2009 No. A62-5333/2008).

To find out whether it is possible to take into account the costs of maintaining transport in addition to compensation to an employee, read the material “Is it possible to take into account the costs of operating an employee’s vehicles if he is paid compensation for a car?”

Contributions to self-regulatory organizations

Situation: how to take into account, when calculating income tax, contributions to the SRO for admission to work that affects the safety of capital construction projects (including contributions transferred before and after the non-profit partnership is entered into the SRO register)?

Contributions, deposits and other mandatory payments to SROs can be taken into account when calculating income tax as part of other expenses. The main condition is that such a fee is a necessary condition for conducting the activities of the organization that transfers it. This procedure is established by subparagraph 29 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation.

Some types of work related to capital construction can only be performed if you have a certificate of access to them. This is work in the field of engineering surveys, architectural and construction design, construction, reconstruction, and major repairs of capital construction projects. This is stated in part 2 of article 47, part 4 of article 48 and part 2 of article 52 of the Town Planning Code of the Russian Federation. A detailed list of works that affect the safety of capital construction projects, for the execution of which you need to have a certificate of access to them, was approved by Order of the Ministry of Regional Development of Russia dated December 30, 2009 No. 624.

Certificates of admission to such types of work are issued to their members by self-regulatory organizations (SROs), that is, non-profit organizations (Article 11 of the Tax Code of the Russian Federation, Articles 55.2, 55.8 of the Town Planning Code of the Russian Federation and Article 3 of the Law of December 1, 2007 No. 315-FZ ). Self-regulation in the construction industry (including the issuance of certificates of admission) was introduced instead of the licensing system (Articles 1 and 3 of the Law of July 22, 2008 No. 148-FZ, paragraph 1 of the letter of the Federal Tax Service of Russia dated April 3, 2009 No. ShS-22-3/256).

The certificate of admission is issued free of charge and without restrictions on the territory and period of its validity (Part 9, Article 55.8 of the Town Planning Code of the Russian Federation). However, its receipt, as well as its validity, depends, among other things, on the payment of contributions, the amount and procedure for payment of which is established by the SRO (clauses 6–7 of Article 55.9 of the Town Planning Code of the Russian Federation). For example, a certificate is issued only upon payment of the entrance fee and contribution to the compensation fund (Part 6 of Article 55.6 of the Town Planning Code of the Russian Federation). If, after receiving the certificate, a member of the SRO does not pay regular membership fees, he may be expelled from the organization’s membership. In this case, the certificate of admission will be declared invalid (subclause 3, part 2, article 55.7, subclause 5, part 15, article 55.8 of the Town Planning Code of the Russian Federation).

Thus, paying contributions to the SRO is a necessary condition for organizations that are engaged in work that affects the safety of capital construction projects.

Since in this case both conditions of subclause 29 of clause 1 of Article 264 of the Tax Code of the Russian Federation are met (transfer of contributions to a non-profit organization and their production necessity), such expenses can be taken into account when calculating income tax (subclause 29 of clause 1 of Article 264, clause 1 Article 252 of the Tax Code of the Russian Federation).

Similar clarifications are contained in letters of the Ministry of Finance of Russia dated February 11, 2010 No. 03-03-06/1/63, dated December 7, 2009 No. 03-03-06/1/790, dated April 16, 2009 No. 03- 03-06/1/254, dated April 2, 2009 No. 03-03-06/1/213, dated March 26, 2009 No. 03-03-05/52 and the Federal Tax Service of Russia dated April 3, 2009 No. ShS -22-3/256.

In this case, documents confirming the costs of paying contributions may be:

• a copy of the certificate of membership in the SRO;

• payment orders for the transfer of contributions;

• invoices and other documents issued by SRO.

This is stated in letters of the Ministry of Finance of Russia dated August 10, 2010 No. 03-03-06/4/75, dated April 1, 2010 No. 03-03-06/1/207.

If an organization does not need to join an SRO (the organization does not need certificates of admission to perform work), but it became a member of the SRO on a voluntary basis, the amount of contributions paid is not taken into account when calculating income tax: in this case, the conditions of subparagraph 29 of paragraph 1 of Article 264 The Tax Code of the Russian Federation is not followed. In addition, such expenses cannot be considered economically justified (clause 1 of Article 252 of the Tax Code of the Russian Federation). Such clarifications are contained in the letter of the Ministry of Finance of Russia dated September 22, 2010 No. 03-03-06/1/608.

Recognize expenses in the form of contributions depending on the method by which the organization calculates income tax.

If the organization uses the cash method, consider contributions as they are transferred. That is, in the reporting period in which the organization pays them. This procedure is established by paragraph 3 of Article 273 of the Tax Code of the Russian Federation.

If an organization uses the accrual method, expenses in the form of entrance fees, membership fees, as well as contributions to the SRO compensation fund are recognized in tax accounting at a time in accordance with subparagraph 3 of paragraph 7 of Article 272 of the Tax Code of the Russian Federation (for example, on the date of settlements). A similar point of view is reflected in letters of the Ministry of Finance of Russia dated August 10, 2010 No. 03-03-06/4/75, dated July 21, 2010 No. 03-03-06/1/479, dated July 12, 2010 No. 03 -03-05/150, dated March 25, 2010 No. 03-03-06/1/182, dated February 11, 2010 No. 03-03-06/1/63, dated April 1, 2010 No. 03- 03-06/1/207, dated March 25, 2010 No. 03-03-06/1/182, dated February 11, 2010 No. 03-03-06/1/63.

An example of reflecting in accounting and taxation the costs of paying the entrance fee and contribution to the compensation fund of an SRO, which allows for work that affects the safety of capital construction projects. The organization calculates income tax using the accrual method

Alpha LLC carries out activities in the preparation of design documentation for the construction of various facilities. You can do it if you have a certificate of admission to design work.

To obtain a certificate, in December “Alfa” joined the SRO NP “Proekt”. The entrance fee to the SRO was 10,000 rubles, the contribution to the compensation fund was 150,000 rubles. At the end of the month the certificate was received. The membership fee is 20,000 rubles. According to the regulations of the NP “Project”, membership fees are paid once a year in the month when the organization joined the SRO.

Alpha's accountant recorded the payment of contributions to SRO NP "Project" as follows:

Debit 76 Credit 51 – 180,000 rub. (RUB 10,000 + RUB 150,000 + RUB 20,000) – contributions to the SRO of designers are transferred;

Debit 26 Credit 76 – 10,000 rub. – the entrance fee to the SRO of designers is taken into account;

Debit 26 Credit 76 – 150,000 rub. – the contribution to the compensation fund of SRO designers is taken into account;

Debit 26 Credit 76 – 20,000 rub. – the membership fee to the SRO of designers is taken into account.

When calculating income tax, Alpha’s accountant included in other expenses:

• the amount of the entrance fee in the amount of 10,000 rubles;
• the amount of contribution to the compensation fund in the amount of 150,000 rubles;
• membership fee in the amount of 20,000 rubles.

If contributions were transferred before the non-profit organization received SRO status, they cannot be taken into account when calculating income tax. Since the self-regulatory organization has not yet received SRO status, it does not have the right to issue a certificate of admission to work that affects the safety of capital construction projects. Therefore, contributions transferred to her address cannot reduce taxable income. This conclusion follows from the provisions of subparagraph 29 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation and letter of the Ministry of Finance of Russia dated April 2, 2009 No. 03-03-06/1/213.

Advice : There are arguments that allow you to take into account contributions transferred to a non-profit organization before it received self-regulatory status. They are as follows.

Firstly, the Tax Code of the Russian Federation does not contain a requirement that contributions that can be taken into account when calculating income tax must be paid only after the organization receives self-regulatory status. Subclause 29 of clause 1 of Article 264 of the Tax Code of the Russian Federation only states that contributions must be transferred to a non-profit organization. The tax legislation does not contain separate provisions on accounting for the costs of transferring contributions specifically to SROs.

Secondly, in order for an organization to acquire self-regulatory status, it must meet a number of requirements (clause 1 of article 55.2 of the Town Planning Code of the Russian Federation). In particular, it must have:

• a certain number of members (organizations and entrepreneurs) carrying out exactly the type of activity that the non-profit organization plans to regulate by issuing certificates of admission;

• compensation fund of a certain size.

This follows from parts 3 and 5 of Article 3 of the Law of December 1, 2007 No. 315-FZ and Article 55.4 of the Town Planning Code of the Russian Federation.

At the same time, an organization that was a member of a non-profit partnership before it received SRO status, after registering a self-regulatory organization, has the right to receive a certificate of admission (clauses 7 and 10 of Article 55.8 of the Town Planning Code of the Russian Federation).

Thus, if an organization joined an SRO before it was assigned this status, it has the right to take into account contributions transferred during this time when calculating income tax. Provided that in the end she received a certificate of admission to work affecting the safety of capital construction projects. This is due to the fact that paid fees were a necessary condition for a non-profit organization to acquire self-regulatory status, and therefore, a necessary condition for obtaining a certificate of admission.

This conclusion can be drawn from the provisions of subparagraph 29 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation and Chapter 6.1 of the Town Planning Code of the Russian Federation.

A different approach will give some members of the SRO (who joined it after acquiring self-regulatory status) advantages when paying income tax over its other members (who participated in the creation of the SRO). That, other things being equal (tax regime, the fact of obtaining a certificate, the reality of expenses incurred) contradicts the principles of equality of taxation and the absence of tax discrimination. This follows from paragraphs 1–2 of Article 3 of the Tax Code of the Russian Federation.

However, following this position may lead to disagreements with inspectors. Arbitration practice on this issue has not yet developed.

How to take into account the costs of processing and issuing visas, passports, vouchers and invitations?

Many taxpayers have to from time to time send their employees on various business trips abroad (to establish contacts with foreign partners, expand their scope of activities, etc.). A business trip abroad is always associated with expenses such as obtaining visas, international passports and other similar documents.

The company has the right to take into account such costs in full (subclause 12, clause 1, article 264 of the Tax Code of the Russian Federation). Officials do not object to this (letter of the Ministry of Finance of Russia dated 06/03/2014 No. 03-03-Р3/1/26511).

Auditor services

Audit firms, which must be members of self-regulatory organizations of auditors, in accordance with the Law of December 30, 2008 No. 307-FZ “On Auditing Activities,” have the right to provide the following services.

1. Audit:

• independent verification of financial (accounting) statements;
• related services (agreed procedures for financial information, compilation, review), which also relate to auditing.
• The costs for them are taken into account as part of audit services (clause 17, clause 1, article 264 of the Tax Code of the Russian Federation).

2. Others:

• establishment, restoration and maintenance of accounting (tax) records, preparation of accounting (tax) reporting;
• accounting, tax, management, economic, financial consulting;
• legal assistance in the audit field;
• accounting automation;
• appraisal activities and other services (provided that they are related to auditing activities), etc.

Costs for them are taken into account as part of other expenses (clauses 15, 49, clause 1, article 264 of the Tax Code of the Russian Federation).

PRIMEROO "Passive" entered into an agreement with an audit company. Auditors must confirm the accuracy of the reporting for 2007. The remuneration under the agreement is 141,600 rubles. (including VAT – 21,600 rubles). Another contract was concluded with the same company. Auditors should automate accounting. The cost of this service is 259,600 rubles. (including VAT - 39,600 rubles). The amount of expenses for audit services amounted to 120,000 rubles. (141,600 − 21,600). The amount of other expenses amounted to 220,000 rubles. (259,600 − 39,600).

We publish reports and conduct audits: is it possible to recognize expenses?

The costs of audit services are provided for in sub-clause. 17 clause 1 art. 264 Tax Code of the Russian Federation. It does not matter whether the taxpayer spent money on a mandatory audit of statements or paid for an initiative audit. The main thing is that these expenses meet the criteria of Art. 252 of the Tax Code of the Russian Federation (were economically justified and documented).

To justify the costs, you will need an audit agreement, a certificate of work performed (services provided) and a report (written information) based on the audit results. If the audit is mandatory, an auditor's report is added to them.

If a company is required by law to publish its reports, then the funds spent on this procedure can also be included in expenses (subclause 20, clause 1, article 264 of the Tax Code of the Russian Federation).

IMPORTANT! The company is obliged to publish its reports in the media in cases established by law (clause 9 of Article 13 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”).

For example, public joint-stock companies are required to post annual accounting reports in open sources (clause 1 of Article 66.3, clause 6 of Article 97 of the Civil Code of the Russian Federation, clause 1.1 of Article 1 and Article 92 of the Law “On Joint-Stock Companies” dated December 26, 1995 No. 208 -FZ). This obligation applies to an LLC only if it places bonds or other equity securities (Clause 2, Article 49 of the Law “On Limited Liability Companies” dated 02/08/1998 No. 14-FZ).

In other cases, the company will have to defend its position in court. There are court decisions in which it was possible to defend the costs of voluntary publication of reports as part of advertising expenses (clause 4 of Article 264 of the Tax Code of the Russian Federation). Thus, in the resolution of the Federal Antimonopoly Service of the North-Western District dated May 20, 2004 in case No. A56-22319/02, the judges came to the conclusion that if the published material, in addition to the accounting records itself, also contains information about the taxpayer, designed to create or maintain interest in him, his goods (works, services), then this publication can be recognized as advertising.

What non-standard expenses does subclause allow to take into account? 49 clause 1 art. 264 of the Tax Code of the Russian Federation?

At times, taxpayers must pay for a wide variety of services and goods in order for their business operations to continue uninterrupted.

Example

It was important for Avtomobilist LLC to open an office in the city center in order to attract more clients to expand the business. But there were no free offices; even in the office center under construction, spaces were quickly sold out.

In order not to lose the coveted place, it was decided to incur additional costs - pay monthly under the option agreement, according to which Avtomobilist LLC became the owner of the right to conclude a lease agreement in the building under construction after its construction. If these expenses are incurred for the purpose of carrying out commercial activities by the taxpayer, officials do not object to their recognition (letter of the Ministry of Finance of Russia dated January 26, 2011 No. 03-03-06/2/16).

For example, a bakery can take into account the costs of repurchasing its expired products from the retail network (if there is an agreement with the seller for such repurchase). If the disposal of loaves and loaves entails additional costs, they are also taken into account (letter of the Ministry of Finance of Russia dated May 22, 2014 No. 03-03-R3/24238) on the basis of subclause. 49 clause 1 art. 264 Tax Code of the Russian Federation.

Often, companies attempt to justify their expenses using subclauses. 49 clause 1 art. 264 of the Tax Code of the Russian Federation ends in court proceedings.

Let's continue the example

Avtomobilist LLC installed alarms and car radios on vehicles used to provide transport services. The tax authorities did not agree with this; it was possible to prove the right to such expenses only in court (a similar court decision was the resolution of the Federal Antimonopoly Service of the West Siberian District dated 09.10.2006 No. F04-3191/2005(27129-A27-26) in case No. A27-2885/ 05-2).

Sometimes only in court it is possible to defend certain types of other expenses. For example, taxpayers managed to convince judges of the justification of expenses for fresh flowers (resolution of the Federal Antimonopoly Service of the Moscow District dated May 23, 2011 No. KA-A40/4531-11 in case No. A40-51743/10-90-293) or payment for the services of the airport luxury lounge for the head of the company (resolution of the FAS Moscow District dated May 28, 2009 No. KA-A40/4428-09 in case No. A40-62816/08-117-268, FAS West Siberian District dated October 23, 2006 No. F04-7102/2006(27676 -A67-40) in case No. A67-4841/05).

When deciding on the legality of accounting for non-standard expenses under sub. 49 clause 1 art. 264 of the Tax Code of the Russian Federation, it is necessary to take into account the position of officials. Thus, the Russian Ministry of Finance does not object to the expenses:

• for payment for early termination of the lease agreement (letter dated May 14, 2012 No. 03-03-06/2/61);
• for the payment of remuneration under contracts for the performance of a specific task (letter dated September 21, 2012 No. 03-03-06/1/495);
• for technological connection of devices to networks (letter dated 06/08/2011 No. 03-03-06/1/335);
• to pay daily allowances for one-day business trips (letter dated May 27, 2013 No. 03-03-06/1/18953).

Is a buffet with alcohol entertainment expenses?

Representation expenses are discussed in subsection. 22 clause 1 art. 264 of the Tax Code of the Russian Federation, and they must be recognized taking into account clause 2 of Art. 264 Tax Code of the Russian Federation.

Their difference from other other expenses under Art. 264 of the Tax Code of the Russian Federation is to limit the amount that can be taken into account when calculating income tax (4% of “salary” costs).

The composition of entertainment expenses is varied: expenses for breakfasts and lunches during an official reception, transportation of negotiators to the venue of the event, etc. In addition, entertainment expenses can also include expenses for negotiations with individuals - both actual and potential clients of the company (letter Ministry of Finance of Russia dated 06/05/2015 No. 03-03-06/2/32859).

For more information about the costs of negotiations with individuals, see the article “Costs of negotiations with individuals are also representative” .

But it is unsafe to interpret this list in an expanded manner. So, if you take into account the costs associated with a corporate party as part of entertainment expenses, you will have to defend them in court (letter of the Ministry of Finance of Russia dated September 11, 2006 No. 03-03-04/2/206). It is also risky to include payment for the services of invited artists, rental of bowling lanes and a buffet after the official part of the negotiations (letter of the Ministry of Finance of Russia dated December 1, 2011 No. 03-03-06/1/796, resolution of the 13th Arbitration Court of Appeal dated April 18. 2013 No. A56-55481/2012).

It will be difficult to justify the costs of decorating the premises (letter of the Ministry of Finance of Russia dated March 25, 2010 No. 03-03-06/1/176), although there are positive court decisions (resolution of the Federal Antimonopoly Service of the Moscow District dated September 3, 2010 No. KA-A40/10128-10 ).

But “alcoholic” expenses can be safely reflected as part of representative expenses - officials and judges do not object to this (letter of the Ministry of Finance of Russia dated March 25, 2010 No. 03-03-06/1/176, resolution of the Federal Antimonopoly Service of the Volga District dated January 15, 2013 No. A55- 14189/2012).

It should be noted that the recognition of entertainment expenses does not depend on the result of negotiations, that is, it does not matter whether their goal is achieved (deals are concluded, agreements are signed, etc.). What matters is only the direction of costs to generate profit (letter of the Ministry of Finance of Russia dated April 18, 2013 No. 03-07-11/13330).

The fact that the company’s expenses for organizing entertainment and recreation cannot be taken into account as part of representative expenses is stated in paragraph 2 of Art. 264 of the Tax Code of the Russian Federation, and officials confirm this (letter of the Ministry of Finance of Russia dated 06/03/2013 No. 03-03-06/2/20149).

Do not forget about the justification of entertainment expenses. You will have to prepare a report on the negotiations, which lists all those present, as well as an advance report. Other confirmations (an order for the event, an estimate, etc.) will not be needed (letter of the Ministry of Finance of Russia dated April 10, 2014 No. 03-03-R3/16288).

Certification

Situation: is it possible to take into account the costs of voluntary certification of products when calculating income tax?

Yes, you can.

The costs of carrying out both voluntary and mandatory certification of products are included in other expenses (subclause 2, clause 1, article 264 of the Tax Code of the Russian Federation). A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated March 18, 2013 No. 03-03-06/1/8186.

In this case, the organization must carry out the examination in the manner prescribed by Law of December 27, 2002 No. 184-FZ. Certification is carried out to confirm the compliance of products, production processes, operation, storage, transportation and sales with technical regulations and standards. In addition, certification is needed to increase the competitiveness of manufactured products (Article 18 of the Law of December 27, 2002 No. 184-FZ). In this case, an agreement is concluded between the organization and the certification body (Article 21 of the Law of December 27, 2002 No. 184-FZ).

The costs of certification are indirect. Therefore, when calculating income tax, they should be recognized at a time in the reporting (tax) period in which the date of receipt of the certificate falls. Such clarifications are contained in the letter of the Ministry of Finance of Russia dated March 28, 2014 No. 03-03-RZ/13719. The provisions of the letter allow us to conclude that the one-time method of recognizing expenses is always applied - regardless of the period for which the certificate was issued to the organization.

It should be noted that previously the financial department took a different position. Letters from the Ministry of Finance of Russia dated March 18, 2013 No. 03-03-06/1/8186 and dated May 25, 2011 No. 03-03-06/1/307 stated that costs associated with certification should be recognized evenly during the validity period of the certificate. Representatives of the Russian Ministry of Finance substantiated this point of view with the provisions of paragraph 1 of Article 272 of the Tax Code of the Russian Federation. However, with the release of the letter of the Ministry of Finance of Russia dated March 28, 2014 No. 03-03-RZ/13719, the previous clarifications seem irrelevant.

Arbitration practice on this issue is heterogeneous. There are examples of court decisions in favor of an even distribution of expenses during the validity period of the certificate (see, for example, decisions of the Federal Antimonopoly Service of the North-Western District dated March 22, 2006 No. A56-14268/2005 and the Volga District dated July 26, 2005 No. A72- 6739/04-7/50). However, recently, judges are increasingly recognizing the legitimacy of a one-time write-off of certification costs. In particular, this position is reflected in the ruling of the Supreme Arbitration Court of the Russian Federation dated February 19, 2009 No. VAS-15494/08, resolutions of the Federal Antimonopoly Service of the Central District dated February 15, 2012 No. A35-1939/2010, and the Volga District dated July 18, 2011 No. A65 -20361/2010, Ural District dated August 4, 2008 No. F09-3096/08-S3, dated January 19, 2006 No. F09-6174/05-S7. The judges note that certification agreements are not conditional on the receipt of income over several periods. This means that the provisions of paragraph 3 of paragraph 1 of Article 272 of the Tax Code of the Russian Federation are not applicable in such situations. The costs of obtaining a certificate are recognized as indirect and in full amount relate to the expenses of the current period (clause 2 of Article 318 of the Tax Code of the Russian Federation). Taking into account the emerging arbitration practice, organizations that write off such costs at a time have a high chance of defending their position in court.

In any case, the costs of voluntary certification of products must be economically justified and documented (clause 1 of Article 252 of the Tax Code of the Russian Federation).

An example of how expenses for certification are reflected in accounting and taxation

In September 2015, Alpha LLC conducted voluntary certification. The goal is to increase the competitiveness of manufactured products.

The certificate is valid from September 1, 2015 to August 31, 2016.

The costs of certification amounted to 17,700 rubles. (including VAT - 2700 rubles).

The cost of finished products submitted for certification as a sample is 2000 rubles.

In accounting, costs for product certification are classified as expenses for ordinary activities (clause 5 of PBU 10/99) and are recognized evenly over the validity period of the certificate.

Alpha's accountant made the following entries in the accounting records:

Debit 60 Credit 51 – 17,700 rub. – paid for work on voluntary certification of products;

Debit 97 Credit 60 – 15,000 rub. (17,700 rubles – 2,700 rubles) – the cost of work on product certification is reflected as part of deferred expenses;

Debit 19 Credit 60 – 2700 rub. – VAT on expenses for voluntary certification of products is taken into account;

Debit 97 Credit 43 – 2000 rub. – the cost of product samples submitted for examination has been written off;

Debit 68 subaccount “Calculations for VAT” Credit 19 – 2700 rub. – accepted for VAT deduction.

Every month from September 2015 to August 31, 2021, the organization’s accountant makes the following entries:

Debit 20 Credit 97 – 1417 rub. ((RUB 15,000 + RUB 2,000): 12 months) – costs for voluntary product certification are written off.

In tax accounting, the accountant took into account the costs of certification at a time in September. Therefore, a temporary taxable difference arose, with which the accountant calculated the deferred tax liability:

Debit 68 subaccount “Calculations for income tax” Credit 77 – 3117 rub. ((RUB 17,000 – RUB 1,417) × 20%) – deferred tax liability from the difference between certification costs reflected in accounting and tax accounting is taken into account.

Situation: is it possible to take into account the costs of additional certification of goods purchased for resale when calculating income tax? The products are certified by the manufacturer.

No you can not.

When calculating profit tax, an organization has the right to take into account the costs of carrying out mandatory or voluntary certification of products and services (subclause 2, clause 1, article 264 of the Tax Code of the Russian Federation). According to the Russian Ministry of Finance, this norm applies only to those types of products (services) that the organization produces (provides) independently. Consequently, an organization has no reason to include in expenses that reduce taxable profit the costs of certification of products produced by other organizations and purchased for resale.

The Russian Ministry of Finance adheres to this point of view in letter dated May 25, 2006 No. 03-03-04/4/96.

Advice : there are arguments that allow you to take into account the costs of additional certification of goods purchased for resale when calculating income tax. They are as follows.

When calculating income tax, an organization has the right to take into account any economically justified expenses that are documented and related to activities aimed at generating income. This follows from the provisions of paragraph 1 of Article 252 of the Tax Code of the Russian Federation.

The organization has the right to conduct voluntary certification for:

• confirmation of compliance of goods sold with technical regulations and standards;

• assisting customers in competent selection of goods;

• creating conditions to ensure the free movement of goods across the territory of Russia, as well as for the implementation of international economic, scientific and technical cooperation and international trade.

This follows from the provisions of Article 18 and paragraph 2 of Article 20 of the Law of December 27, 2002 No. 184-FZ.

Carrying out additional voluntary certification increases the competitiveness of goods, promotes their promotion on the market and ultimately allows the organization to increase its profitability. In addition, if additional certification is provided for in an agreement between the seller and the buyer, then the presence of such a certificate is a prerequisite for the sale of goods. Since the sale of goods is impossible without additional certification, the costs of its implementation are considered economically justified. If these expenses are documented, they are included in the calculation of the tax base for income tax (clause 1 of Article 252 of the Tax Code of the Russian Federation). In the situation under consideration, the organization can take into account the costs of additional certification on the basis of subclause 49 of clause 1 of Article 264 of the Tax Code of the Russian Federation as other costs associated with production and sales (the list of such costs is open).

In arbitration practice, there are examples of court decisions in which it is recognized as legitimate to reduce taxable profit by the amount of expenses for additional certification of purchased goods (see, for example, the resolution of the Federal Antimonopoly Service of the Moscow District dated September 30, 2009 No. KA-A40/9717-09). At the same time, in the decision, the judges noted that the effect of subparagraph 2 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation applies not only to goods of own production. That is, the costs of additional certification of purchased goods can be taken into account in the same manner as the costs of voluntary certification of products (services).

Situation: is it possible to take into account the costs of certification of the quality management system when calculating income tax?

Yes, you can.

The tax base for income tax is reduced by any economically justified and documented expenses that are associated with activities aimed at generating income (clause 1 of Article 252 of the Tax Code of the Russian Federation).

The quality management system certification procedure consists of confirming the compliance of certain objects (products, works, services, technological processes) with the requirements of technical regulations, the provisions of standards or the terms of contracts. The purpose of certification is to increase the competitiveness of products in the Russian and foreign markets, to create conditions for the free movement of goods, as well as for international cooperation and foreign trade. According to GOST R ISO 9001-2001 (ISO 9001:2000), the requirements for the quality management system are complementary to the requirements for product certification. It follows from this that certification of quality management systems is included in the general system of activities for product certification.

The certification procedure is regulated by the Law of December 27, 2002 No. 184-FZ. Moreover, it does not follow from Article 18 of this law that its norms do not apply to certification of the quality management system. Thus, if certification was carried out in accordance with Law No. 184-FZ of December 27, 2002, and the costs associated with it meet the criteria of Article 252 of the Tax Code of the Russian Federation, they can be taken into account when calculating income tax (subclause 2, 49 p. 1 Article 264 of the Tax Code of the Russian Federation).

Similar explanations are contained in letters of the Ministry of Finance of Russia dated September 4, 2013 No. 03-03-06/1/36419, Federal Tax Service of Russia dated June 27, 2006 No. 02-1-08/123. The legality of this approach is confirmed by arbitration practice (see, for example, decisions of the FAS of the West Siberian District dated June 24, 2009 No. F04-3764/2009(9413-A27-40), Northwestern District dated February 12, 2007 No. A66 -13850/2005 and the Ural District dated July 16, 2008 No. Ф09-5057/08-С3, dated January 19, 2006 No. Ф09-6174/05-С7).

How to account for training costs?

It is a rare company that does without training its employees. In order for the company’s work to be stable and meet modern requirements, its employees must not only have certain qualifications, but also regularly improve them.

Taxpayers spend money to pay for the education of employees under various educational programs - from regular advanced training to mastering new professions at universities (subclause 23, clause 1, clause 3, article 264 of the Tax Code of the Russian Federation). But in order to reasonably take into account all educational expenses when calculating income tax, the following conditions of paragraph 3 of Art. 264 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated September 23, 2013 No. 03-03-06/1/39249):

• the employee studies in the interests of the company;
• an agreement has been concluded between the company and the educational institution;
• the educational institution has a license or appropriate status (if it is foreign);
• An employment contract or agreement has been concluded between the employee and the company, which provides for the obligation of the individual, no later than 3 months after graduation, to draw up an employment contract with this company and work for it for at least 1 year.

You will also need other documents: an order to send you to study, a curriculum, a certificate of services performed, as well as a document on completion of training (letter of the Ministry of Finance of Russia dated February 28, 2007 No. 03-03-06/1/137).

Let's continue the example

Avtomobilist LLC paid for its employee’s postgraduate studies, and the accountant’s training and certification in the program for professional accountants. The company took into account the expenses in full as part of other expenses, but the tax authorities tried to remove them. The company had to prove its case in court, and positive court decisions in similar cases were used as arguments (resolutions of the Federal Antimonopoly Service of the West Siberian District dated July 2, 2008 No. F04-3910/2008(7317-A81-14) in case No. A81-1660 / 2007), FAS East Siberian District dated January 15, 2007 No. A33-32437/05-F02-7147/06-S1 in case No. A33-32437/05).

How to calculate income tax

The tax period for income tax is one year. Therefore, the tax is calculated at the end of the year. However, during this period the company must pay advance payments.

The tax amount is calculated as follows:

Tax base x Tax rate.

The tax base is the profit for the reporting (tax) period. It is determined by the cumulative total from the beginning of the reporting (tax) period. The tax base is determined separately for the main tax rate and for each special rate.

At the same time, the Tax Code of the Russian Federation provides for the specifics of tax calculation in some cases, for example, companies with separate divisions calculate income tax according to special rules. There are nuances when calculating tax by newly created organizations.

Companies must pay their annual income tax to the budget no later than March 28 of the following year.

Advance payments are paid:

• based on the results of each quarter and monthly within this quarter;
• only based on the results of each quarter (advances are not paid within the quarter);
• at the end of each month, based on the actual profit received.

The procedure for calculating advance payments depends on the order of their payment.

Can all advertising expenses be taken into account under clause 4 of Art. 264 of the Tax Code of the Russian Federation?

Advertising, as we know, is the engine of trade. Selling profitably means getting a good income, and making a profit is the main goal of any commercial activity. The more sellers of the same product there are on the market, the more complex the choice consumers face. And if you help them a little in this painful process (for example, it is advantageous to emphasize some properties of the product), then you can attract more buyers.

Taxpayers choose a variety of ways to promote their products, from media advertising to tastings. Sometimes advertising costs constitute one of the major items of their expenses. The Tax Code of the Russian Federation allows you to reduce income by the amount of such expenses.

In the list of expenses under clause 1 of Art. 264 of the Tax Code of the Russian Federation is devoted to advertising expenses. 28, which applies taking into account paragraph 4 of Art. 264 Tax Code of the Russian Federation.

Basically, advertising costs can be taken into account when calculating income tax not in full, but only in an amount not exceeding 1% of sales revenue, determined in accordance with Art. 249 of the Tax Code of the Russian Federation.

There are few cases when a taxpayer’s advertising expenses can be recognized in full, and all of them are listed in paragraph. 2–4 p. 4 tbsp. 264 Tax Code of the Russian Federation:

• for advertising events through the media (paragraph 2, paragraph 4, article 264 of the Tax Code of the Russian Federation);
• for illuminated and other outdoor advertising, including the production of advertising stands and billboards (paragraph 3, paragraph 4, article 264 of the Tax Code of the Russian Federation);
• for participation in exhibitions, fairs, expositions, design of shop windows, sales exhibitions, sample rooms and showrooms, production of advertising brochures and catalogues, markdown of goods that have lost their original properties during exhibition (paragraph 4, paragraph 4, article 264 of the Tax Code of the Russian Federation) .

In order not to make a mistake and correctly include advertising costs in expenses, you should take into account the position of tax authorities and officials of the Russian Ministry of Finance:

• Expenses for materials necessary for registration of points of sale (POSM) in the standardized expenses under clause 4 of Art. 264 of the Tax Code of the Russian Federation are not listed, but help to increase the interest of buyers and are taken into account within the limits of the standard (letter of the Federal Tax Service of Russia for Moscow dated December 23, 2009 No. 16-15/136079.1).
• Expenses for leaflets and flyers. Such names in paragraph 4 of Art. 264 of the Tax Code of the Russian Federation is also not found, however, since we are talking about types of brochures with advertising information, the costs of their design and printing can be taken into account in full (letter of the Ministry of Finance of Russia dated December 6, 2006 No. 03-03-04/2/254).
• Expenses for advertising placed on the vehicle. Based on the provisions of paragraph 1 of Art. 19 Federal Law “On Advertising” dated March 13, 2006 No. 38-FZ, this type of advertising is not external, and costs for it are subject to rationing (letter of the Ministry of Finance of Russia dated February 3, 2006 No. 03-03-04/1/83, Federal Tax Service of Russia for Moscow dated June 17, 2005 No. 20-12/43630).
• The costs of conducting a tasting in order to attract the attention of buyers to the products are regulated expenses (letter of the Ministry of Finance of Russia dated 08/04/2010 No. 03-03-06/1/520).
• The cost of purchasing, delivery and transfer of packaged spring water containing company symbols. Such expenses should also be normalized (letter of the Ministry of Finance of Russia dated July 9, 2009 No. 03-03-06/1/452).
• The costs of maintaining and filling the company’s website and registering a domain name are not standardized (Resolution of the Federal Antimonopoly Service of the Moscow District dated April 4, 2011 No. KA-A40/2332-11-P), as well as the costs of placing products containing advertising on the Internet information about the company and its services (letter of the Ministry of Finance of Russia dated January 29, 2007 No. 03-03-06/1/41).

Notarial services

You can have this or that business agreement certified by a notary. If, under an agreement, a company acquires any valuables (fixed assets, intangible assets, etc.), then in accounting the costs of notary services are included in the initial cost of the purchased property. If not, they are reflected as expenses for ordinary activities.

In tax accounting, the company's costs in the form of notary fees are included in other expenses. This can be done only within the limits of the tariffs established in Chapter 25.3 “State Duty” of the Tax Code. Payments in excess of tariffs are not taken into account when determining the income tax base.

PRIMEROO "Aktiv" certified the translation of documents from English into Russian from a private notary. For 10 pages of certified translation, 1,500 rubles were paid. According to the established tariff, 100 rubles are charged for certifying the accuracy of the translation of a document from one language to another. for one page of translation (clause 1 of Article 333.24 of the Tax Code of the Russian Federation). Costs for notary services are reflected as follows: - in accounting, they include 1,500 rubles in full as expenses for ordinary activities; — in tax accounting, only 1000 rubles are included in other expenses. (100 rubles × 10 pages). The excess amount is 500 rubles. (1500 – 1000) are not taken into account when taxing profits.

For transactions that are not required to be notarized, notary fees are taken into account within the limits of the standard defined in Article 22.1 of the Fundamentals of Legislation of the Russian Federation dated February 11, 1993 No. 4462-1 “On Notaries” (letter of the Ministry of Finance of Russia dated July 25, 2012 No. 03- 03-06/1/360, dated May 30, 2012 No. 03-03-06/2/69).