1. The composition of non-management costs that are not related to production and implementation includes reasonable costs of carrying out activities that are not directly related to production and (or) implementation. These expenses include, in particular:

1) the cost of the maintenance of the property transferred under the lease agreement (lease) (including depreciation on this property).

For organizations providing a systematic basis for temporary use and (or) temporary possession and use of their property and (or) exceptional rights arising from patents for inventions, useful models, industrial samples, and (or) exceptional rights to other types intellectual property, expenses related to production and implementation, are considered to be the costs associated with this activity;

2) expenses in the form of interest on debt liabilities of any kind, including interest accrued on securities and other obligations issued (issued) by the taxpayer, taking into account the features provided for in Article 269 of this Code (for banks, the features of determining expenses in the form of interest are determined in According to Articles 269 and 291 of this Code), as well as interest paid in connection with the restructuring of tax debts and fees in accordance with the procedure established by the Government Russian Federation.

At the same time, interest is recognized as interest on debt liabilities of any species, regardless of the nature of the loan or loan (current and (or) investment). Consumption is recognized only the amount of interest accrued for the actual time of use of borrowed means (the actual time of location of the specified valuable papers in third parties) and the initial yield established by the issuer (lender) in the conditions of emission (issue, contract), but not higher than the actual;

3) the cost of organizing the issue of own securities, in particular to prepare the prospectus for the issue of securities, the manufacture or acquisition of forms, registration of securities, the costs associated with servicing their own securities, including the costs of registry maintenance services, depositary, payment agent for percentage (dividend) payments, expenses related to registering, providing information to shareholders in accordance with the legislation of the Russian Federation, and other similar costs;

3.1) the costs of repaying the issuer of their own emission debt securities, contacting the organized securities market, in the amount of the difference between the value of their repayment and their nominal value;

4) costs related to the service of the taxpayer of securities acquired by the taxpayer, including payment of the services of the registrar, depositary, costs associated with obtaining information in accordance with the legislation of the Russian Federation, and other similar costs;

5) costs in the form of a negative course difference, with the exception of a negative course difference arising from the revaluation of issued (received) advances.

A negative course difference for the purposes of this chapter recognizes the term difference arising from the markdown of property in the form of currency values \u200b\u200b(with the exception of securities nominated in foreign currency) and the requirements of which are pronounced in foreign currency, or with additional obligations, the cost of which is expressed in foreign Currency.

The provisions of this subparagraph are used in the event that the specified markdown or account is made due to the change in the official course foreign currency to the ruble of the Russian Federation established Central Bank Of the Russian Federation, or with a change in the course of foreign currency (conditional monetary units) to the ruble of the Russian Federation, established by law or agreement of the Parties, if expressed in this foreign currency (conditional monetary units) The cost of claims (obligations) to be paid in rubles is determined by the course established by law or agreement of the parties, respectively;

5.1) lost strength;

6) costs in the form of a negative (positive) difference resulting from the rejection of the course of sale (purchases) of foreign currency from the official exchange rate of the Central Bank of the Russian Federation, established at the date of the transfer of ownership of foreign currency (the features of determining the costs of banks from these operations are established by Article 291 of this Code);

7) the expenses of the taxpayer applying the accrual method on the formation of reserves for doubtful debts (in the manner established by Article 266 of this Code);

7.1) The expenses of the organization - the owner of the license for the use of the subsoil area, within which the new nautical field of hydrocarbon raw materials is located on the formation of reserves of the upcoming costs associated with the completion of hydrocarbon mining activities at such a new naval field of hydrocarbon raw materials (in the manner prescribed by Article 267.4. of this Code);

8) the expenditures on the elimination of funds derived from the operation, to write off intangible assets, including the amounts nonsense in accordance with mental period useful use depreciation, as well as the costs of eliminating objects of unfinished construction and other property, the installation of which is not completed (the cost of dismantling, disassembling, export of disassembled property), the protection of subsoil and other similar works, unless otherwise established by Article 267.4 of this Code;

Expenditures in the form of an amount of depreciation missed in accordance with the established useful life of depreciation are included in the composition of non-engineering expenses that are not related to production and implementation, only on the objects of depreciable property for which depreciation is charged by a linear method. The objects of the amortized property for which depreciation is accrued nonlinear methodare output in accordance with the procedure established by paragraph 13 of Article 259.2 of this Code;

9) costs associated with the conservation and detection of production facilities and objects, including the cost of the maintenance of canned production facilities and objects;

10) court expenses and arbitration fees;

11) the costs of canceled production orders, as well as production costs, not given products. Recognition of costs of canceled orders, as well as production costs, not given products, is carried out on the basis of taxpayer acts approved by the head or authorized by him, in the amount of direct costs defined in accordance with Articles 318 and 319 of this Code;

12) costs for operations with this, unless otherwise provided by the provisions of paragraph 3 of Article 254 of this Code;

13) expenses in the form of a declared debtor or payable by the debtor on the basis of a court decision that has entered into legal force, penalties, penalties and (or) other sanctions for violation of contractual or debt obligations, as well as expenses for reimbursement of damage caused;

14) expenses in the form of taxes related to the material and operations, works, services, if accounts payable (obligations to creditors) on such a delivery is written off in reporting period In accordance with paragraph 18 of Article 250 of this Code;

15) Expenses for banking services, including services related to the sale of foreign currency when collecting tax, collection, penal and fine in the manner provided for in Article of this Code, with installation and operation electronic systems document management between the bank and clients, including client-bank systems;

16) expenses for meeting shareholders (participants, shareholders), in particular expenses associated with rental premises, preparation and sending necessary for meeting meetings, and other expenses directly related to the meeting;

17) the cost of conducting work on mobilization preparation, including the cost of maintaining capacity and facilities necessary to fulfill the mobilization plan, with the exception of the costs of acquiring, creating, renovation, modernization, technical re-equipment of depreciable property related to mobilization facilities;

18) Derivative operations costs financial instruments taking into account the provisions of Articles 301-305 of this Code;

19) expenses in the form of deductions of organizations included in the structure of the DOSAAF of Russia for the accumulation and redistribution of funds to organizations belonging to the structure of the DOSAAF of Russia, in order to prepare in accordance with the legislation of the Russian Federation of citizens in military-accounting specialties, military-patriotic education of young people, development of aviation, technical and military-applied sports;

19.1) Costs in the form of award (discounts) paid by the seller to the Seller due to the fulfillment of certain terms of the contract, in particular the volume of purchases;

19.2) expenses in the form of target deductions from lotteries, carried out in the amount and procedure, which are provided for by the legislation of the Russian Federation;

19.3) The costs of forming reserves of the upcoming expenses by the taxpayer - a non-commercial organization registered in accordance with the Federal Law "On non-Profit Organizations"Defined in the amount and order that Article 267.3 of this Code are established;

20) Other based expenses.

2. For the purposes of this chapter, losses obtained by the taxpayer in the reporting (tax) period, in particular, are equal for the purposes of this chapter.

1) in the form of losses of the past tax periodsidentified in the current reporting (tax) period;

2) the sums of hopeless debts, and in the event that the taxpayer decided to create a reserve for doubtful debts, the amount of hopeless debts, not covered at the expense of the reserve funds;

3) losses from downtime on inspection reasons;

4) not compensated by perpetrators of downtime for external reasons;

5) costs in the form of a shortage material values In production and in warehouses, in trade enterprises in the absence of perpetrators, as well as damages from theft, whose perpetrators are not installed. In these cases, the fact of the absence of perpetrators should be documented by the authorized body of state power;

6) losses from natural disasters, fires, accidents and other emergency situations, including costs related to preventing or eliminating the effects of natural disasters or emergencies;

7) losses on the concession transaction of the right of claim in the manner established by this Code;

8) a loss arising from the taxpayer - participant (shareholder) of the organization during its liquidation (including as a result of the application of the bankruptcy procedure), exit (disposal) from the organization and determined to the elimination date of the organization, exit (disposal) from the organization as a negative difference between Income in the form of a market price received by the specified participant (shareholder) of property (property rights) and actually paid (regardless of the form of payment) by the taxpayer - participant (shareholder) of this organization of the value of the share (share).

Comment to Art. 265 NK RF

Nexic costs are the costs of the company that directly with production or implementation are not connected. It is clear that such expenses should be documented and economically justified.

As examples of such expenses, it is possible to pay for payment for banks, interest paid, negative exchange differences, discounts, etc. In addition, losses of past years, disaster losses, disaster losses, lack of material values, etc. are equal to the non-dealerization costs.

Type of expensive expense accounting

The costs associated with the service acquired by the taxpayer of securities, including:

- payment of the services of the registry holder;

- payment of services depositary; - expenses related to obtaining information in accordance with the legislation of the Russian Federation, and other similar costs (PP. 4 of paragraph 1 of Art.

The moment of recognition for the purposes of taxation of expenses for payment to third-party organizations performed by their works (provided services) is the date of signing an act or other document on the reception of work performed (services rendered)

Costs in the form of a negative course difference arising from the revaluation of property in the form of currency values \u200b\u200band requirements (obligations), the cost of which is expressed in foreign currency, including on currency accounts in banks held in connection with the change in the official exchange rate of foreign currency to the ruble, established The Bank of Russia the moment of recognition of these expenses is:

- the date of the transition of ownership of foreign currency when performing operations with foreign currency; - the last day of the current month of property and

requirements (obligations), the cost of which is expressed in foreign currency (PP. 6 of paragraph 7 of Art. 272 \u200b\u200bof the Tax Code of the Russian Federation). In addition, if the price of the goods sold (works, services), property rights is expressed in foreign currency, the amount of revenue from sales is recalculated in rubles at the date of implementation (Article 316 of the Tax Code of the Russian Federation)

Expenditures in the form of a summary difference arising from the taxpayer if the sum of the obligations and claims, calculated on the parties established by the Agreement, the course of the conditional monetary units at the date of implementation (posting) of goods (works, services), property rights, does not correspond to the actual admitted (paid) amount in

rubles (paragraphs 5.1 paragraph 1 of Art. 265

The amount difference was recognized as a flow:

- If the taxpayer is a seller, - at the date of repayment accounts receivable for realized goods (work, services), property rights, and in the case of preliminary payment - on the date of sale of goods (works, services), property rights;

- If the taxpayer is a buyer, - at the date of repayment of payables for purchased goods (work, services), property, property or other rights, and in the case of preliminary payment - on the date of acquisition of goods (works, services), property,

property or other rights (clause 9 of Art. 272 \u200b\u200bof the Tax Code of the Russian Federation)

Tax Code RF).

Note that from January 1, 2015 PP. 5.1 paragraph 1 of Art. 265 of the Tax Code of the Russian Federation raised strength ( the federal law dated April 20, 2014 N 81-FZ "On Amendments to Part Two NK of the Russian Federation").

However, costs in the form of a summary difference arising from the taxpayer on transactions concluded before January 1, 2015 are taken into account in order to tax profit organizations in the manner prescribed until the day of the entry into force of the Law N 81-FZ (clause 3 of Article 3. 3

Law N 81-FZ)

Expenses in the form of a negative (positive) difference resulting from the rejection of the course of sale (purchase) of foreign currency from the official exchange rate of the Bank of Russia, established at the date of the transfer of ownership of foreign currency (PP. 6, 1 Article.

The moment of recognition of these expenses is the date of the transfer of ownership of foreign currency (PP. 9 p.

7 tbsp. 272 NK RF)

Court costs and arbitration fees (PP. 10 p. 1 of Art. 265 of the Tax Code of the Russian Federation)

Chapter 25 of the Tax Code of the Russian Federation does not contain provisions directly establishing the moment of recognition of these expenses. However, based on paragraph 1 of Art. 272 Tax Code of the Russian Federation, according to

which expenses are recognized as such for tax purposes in the reporting (tax) period to which they relate, it can be concluded that the moment of recognition of court costs and arbitration fees is the date of the accrual of these expenses produced by the taxpayer on the basis of the law requirements, on the basis of court decisions

Expenditures in the form of a declared debtor or payable by the debtor on the basis of a court decision that has entered into force, penalties, penalties and (or) other sanctions for violation of contractual or debt obligations, as well as expenses for reimbursement of damage (PP. 13 p. 1 of Art .

The moment of recognition of these expenses is the date of recognition by the debtor or the date of entry into force of the court decision (PP. 8 of paragraph 7 of Art. 272 \u200b\u200bof the Tax Code of the Russian Federation). At the same time, it is necessary to take into account that in accordance with paragraph 2 of Art. 270 Tax Code of the Russian Federation in determining the tax base is not taken into account costs in the form of penalties, fines and other sanctions listed in the budget (in state extrabudgetary funds), as well as fines and other sanctions charged state organizationswhich legislation of the Russian Federation granted the right to impose these sanctions

Expenses for banking services, including those related to the installation and moment of recognition of these expenses, is the date of accrual of funds to pay performed works

operation of electronic system of document management between the bank and clients, including systems

"Client-Bank" (PP. 15 of paragraph 1 of Art. 265 of the Tax Code of the Russian Federation)

(services rendered).

Note that it is often in accordance with the terms of the concluded agreements on settlement and cash services Banks write off funds from the client's account in a disassemble order (this implies Art. 851 Civil Code RF).

In such cases, the moment of recognition of the amount of the consumption should be considered the moment of writing off funds from the account

Expenditures on the annual meeting of shareholders (participants, shareholders), in particular the costs associated with rental premises, preparation and sending necessary for meeting information, and other expenses directly

conducting a meeting (PP. 16 of paragraph 1 of Art. 265 of the Tax Code of the Russian Federation) in terms of expenses for payment for services (works) of third-party organizations, the moment of recognition of these expenses is the date of signing an act or other similar document on the admission of work performed (services rendered)

Losses of past tax periods identified in the current reporting (tax) period (PP.

1 p. 2 art. 265 of the Tax Code of the Russian Federation) in determining the moment of recognition of these expenses, it is necessary to take into account that according to paragraph 1 of Art. 54 of the Tax Code of the Russian Federation in the detection of errors (distortions) in calculating the tax base relating to the past tax (reporting) periods, in the current (reporting) tax period, recalculation of tax liabilities is made in the error period.

If it is impossible to determine the specific period corrected tax obligations The reporting period in which errors (distortion) are revealed.

In this regard, if the taxpayer can determine what period this loss belongs, it is taken into account for the purposes of taxation in the period to which it belongs.

If the taxpayer cannot determine which period this loss includes this loss, it is taken into account in the composition of non-evaluation expenses in the reporting (tax) period in which it is detected

Not compensated by perpetrators of downtime for external reasons (PP. 4 p. 2 Art. 265 of the Tax Code of the Russian Federation)

In accordance with general Principle Recognition of expenses with the method of accrualing the moment of recognition of these expenses is the reporting (tax) period in which there were downtime for external reasons

Expenses in the form of a shortage of material values \u200b\u200bin production and in warehouses in the absence of perpetrators, as well as damages from theft, the perpetrators of which are not established (the fact of the absence of perpetrators should be documented by the authorized body of state power) (PP. 5 p. 2

According to expenses in the form of a shortage of material values \u200b\u200bin the absence of guilty persons, the moment of recognition of these expenses is the date of compiling the taxpayer document on the write-off at a loss of shortages in the absence of perpetrators.

At losses from theft, the perpetrators of which were not found, the moment of recognition of these losses is the reportable (tax) period in which the documentary confirmation of the authorized body of state power was received that the culprits of theft were not established

art. 265 NK RF)

Losses from natural disasters, fires, accidents and other emergencies, including costs related to the prevention or elimination of the effects of natural disasters or emergencies (PP. 6

p. 2 art. 265 NK RF)

The moment of recognizing losses from natural disasters, fires, accidents and other emergencies is the reporting (tax) period in which these loss has occurred. The moment of recognition of costs related to the prevention or elimination of the effects of natural disasters or emergencies is the reporting (tax) period in which these costs have been incurred. At the same time, if these costs include the payment by third-party organizations for their work performed (provided services), the moment of their recognition is the date of signing the act on the reception of work performed (services rendered) or other similar document

Exceeding the sum of hopeless debts to be debt, over the amount of the reserve for doubtful debts (paragraph 5 of Art. 266 of the Tax Code of the Russian Federation) If the taxpayer decided to create a reserve for doubtful debts, the debt recognized by hopeless in accordance with Art. 266 of the Tax Code of the Russian Federation, is carried out due to the amount of the created reserve. If the amount of the created reserve is less than the amount of hopeless debts to be debited, the difference (loss) is subject to inclusion in the composition of non-engine expenses (paragraph 5 of Art. 266 of the Tax Code of the Russian Federation). The moment of recognition of these expenses is the moment when there was an excess of the sum of hopeless debts to be debited over the amount of the reserve.

When used during the reporting period, the amount of the reserve is completely debts that will be recognized as hopeless after its use are included in non-deactive expenses

Excess the amount of the reserve for doubtful debts created by the results of the inventory on the results of the reporting (tax) period, over the amount of the reserve residue of the previous reporting

(tax) period (paragraph 5 of Art. 266 of the Tax Code of the Russian Federation)

If the sum of the newly created results

the reserve inventory is larger than the amount of the balance of the reserve of the previous reporting (tax) period, the difference is subject to inclusion in non-deactive expenses on the last day of the reporting (tax) period, when such an excess occurred (paragraph 3 - 5 of Art. 266 of the Tax Code of the Russian Federation)

Expenses of the Founder of the Office related to the implementation of the contract trust management property (paragraph 3 of Art.

In the event that, under the terms of the trust management agreement, the founder of trust management is a beneficiary, the costs associated with the implementation of a trust property management agreement (including property depreciation, as well as the remuneration of the trustee), are recognized by the costs associated with the production and implementation, or non-deactive expenses of the founder of trust Control Depending on the type of expenditures.

In the event that, under the terms of the trust management of the property, the founder of trust management is not a beneficiary or more than one beneficiary is established, the costs associated with the implementation of the confidence agreement

property management (except for the remuneration of the trustee in the event that the specified agreement provides for the payment of remuneration not by reducing the income received in the framework of the execution of this contract), are not taken into account by the founder of the management in determining the tax base, but are taken into account for tax purposes in the cost of the costs of the beneficiary . At the same time, the cost of remuneration of the trustee (except for the remuneration of the trustee in the event that the specified agreement provides for the payment of remuneration by reducing the income received in the framework of the execution of this contract) are taken into account separately and are recognized by the expenses of the founder of trust management in the composition of non-engine expenses

Content spending

provided under the lease agreement (leasing) of property (including depreciation on this property) (PP. 1 of paragraph 1 of Art. 265 of the Tax Code of the Russian Federation).

It must be borne in mind that organizations that

systematically rent property and (or) exceptional rights to rent related to this costs should be taken not as

non-union costs, and as expenses related to production and implementation. At the same time tax

legislation does not determine what should be understood under the systematic surrender of property for rent. In our opinion, in relation to this issue, the systematic will be activities, income from which in accounting organizations are recognized as income from ordinary species In this case, it should be borne in mind that expenses for the maintenance of property transferred to the rent may be: depreciation of this property; utility, tax payments associated with this property; repair costs state registration lease agreements (if for rent real estate) and others. The order of recognition for the purposes of taxation of some of the listed costs is determined by the provisions of ch. 25 NK RF. Thus, the depreciation of the property is recognized as a consumption in accordance with the provisions of paragraph 3 of Art. 272 of the Tax Code of the Russian Federation, the costs of paying tax payments are recognized implemented according to paragraphs. 1 p. 7 tbsp. 272 Tax Code, etc.

If ch. 25 of the Tax Code of the Russian Federation directly does not establish the procedure for recognizing those or other expenses related to the rental of property for rent, the moment of their recognition, in our opinion, should be considered the moment of accrual of relevant expenses. It is due to the fact that in accordance with paragraph 1 of Art. 272 Tax Code Costs are recognized as those in the reporting (tax) period to which they relate, regardless of their actual payment

Inspection costs recognized by parts and (or) in the amount that may be less

amounts of incurred costs.

Expenses in the form of interest on debt liabilities of any kind, including interest accrued on securities and other obligations issued

(issued) by taxpayer. Under loan contracts or other similar agreements (including debt obligations, decorated by securities), the validity period of which is more than one reporting (tax) period, for the purposes of this chapter, the consumption is recognized as implemented and is included in the corresponding costs at the end of each month of the relevant reporting (tax) period independent

At the same time, interest is recognized as interest on debt liabilities of any species, regardless of the nature of the loan or loan (current and (or) investment). Consumption is recognized only the amount of interest accrued for the actual time of use of borrowed funds

(the actual time of finding these securities in third parties), and the yield established by the issuer (lender) (PP. 2 of paragraph 1 of Art. 265 of the Tax Code of the Russian Federation)

from the date (timing) of such payments provided for by the contract. In the event that a loan agreement or other similar agreement (including debt obligations decorated by securities) provides that the fulfillment of obligations under such a contract depends on the cost (or other value) of the basic asset with accrual during the period of the contract of fixed interest rateThe costs accrued on this fixed bet are recognized as the last number of each month of the corresponding reporting (tax) period, and the costs actually incurred on the basis of the current value (or other meaning) of the basic asset are recognized as the fulfillment date of the obligation under this contract. In case of termination of the contract (repayment of the debt) during the calendar month, the consumption is recognized as implemented and is included in the corresponding costs for the termination date of the contract (repayment of the debt obligation)

The expenses of the taxpayer on the formation of reserves for doubtful debts (PP. 7 of paragraph 1 of Art.

Doubtful debt is recognized by any debt to the taxpayer, with the exception of the interest debt (paragraph 3 of Art. 266 of the Tax Code of the Russian Federation), if it is not repaid in the deadlines established by the Treaty, and is not secured by a pledge, guarantion, bank guarantee (paragraph 1 of Art. 266 of the Tax Code of the Russian Federation).

The amount of the reserve for doubtful debts is determined by the results of the reporting (tax) period inventory of receivables.

The amount of deductions to the reserve is included in the composition of the last day of the last day of the reporting (tax) period and is calculated as follows: 1) for questionable debt with a period of over 90 days: in the amount of the reserve created, the total amount detected on the basis of the debt inventory is included;

2) by dubious debt with a period of origin from 45 to 90 days (inclusive): in the amount of the reserve, 50% of the amount detected on the basis of the debt inventory is included;

3) for doubtful debt with a period of up to 45 days - does not increase the amount of the reserve created. At the same time, the amount of the created reserve for doubtful debts cannot exceed 10% of the amount of revenue of the reporting (tax) period determined in accordance with Art. 249 Tax Code.

The reserve for doubtful debts can be used by the organization only to cover losses from hopeless debts. At the same time, the debts before the taxpayer, according to which the established period has expired of limitation, as well as debts for which, in accordance with civil law, the obligation is discontinued due to the impossibility of its execution on the basis of the act state Body or liquidation of the organization (paragraph 2 of Art.

The loss in the form of a negative difference between the income from the right of the rights of the debt and the cost of a realized product (works, services) during the assignment of the taxpayer - the seller of goods (works, services) the rights of the debt requirement to the third party before the appropriate agreement on the sale of goods (works, services) of the term Payment (PP. 7

p. 2 art. 265 and paragraph 1 of Art. 279 of the Tax Code of the Russian Federation) The point of recognition of this loss is the reporting (tax) period in which the assignment of the right of the demand of the debt occurred.

At the same time, the amount of loss for tax purposes cannot exceed the amount of interest that the taxpayer would pay on the basis of maximum bet percent established for the corresponding type of currency § 1.2 of Art.

269 \u200b\u200bTax Code of the Russian Federation, or by choosing a taxpayer based on interest rate confirmed in accordance with the methods established by Section. V.1 of the Tax Code of the Russian Federation debt obligationequal to income from the assignment of the right of claim, for the period from the date of the concession to the date of payment provided for by the Treaty on the sale of goods (works, services). These provisions are also applied to the taxpayer - a lender for a debt obligation. Accounting procedure should be fixed in accounting policies Taxpayer

Loss (non-dealercy) arising from the assignment by the taxpayer who is a seller of goods (works, services), the rights of debt claim to a third party after the occurrence of the contract provided for by the contract for the sale of goods (works, services) of the payment period (paragraph 7 of paragraph 2 of Art. 265 and paragraph 2 of Art. 279 of the Tax Code of the Russian Federation)

The negative difference between the income from the right of the rights of the debt and the cost of the implemented product (works, services) is recognized as a loss of a concession of the right claim for the assignment date of the claim

Note that from January 1, 2015, the provisions of paragraph 1 of Art. 265 Tax Code of the Russian Federation supplemented PP. 3.1, which will be envisaged that the composition of non-evaluation costs relate, in particular, the costs of repaying the issuer of their own emission debt securities, contacting the organized securities market, in the amount of the difference between the cost of their repayment and their nominal value. The specified change was made by the Federal Law of December 28, 2013 N 420-FZ "On Amendments to Article 27.5-3 of the Federal Law" On the Securities Market "and part of the first and second NK of the Russian Federation".

N 81-FZ "On Amendments to Part Two NK of the Russian Federation") (hereinafter - the Law N 81-FZ) from January 1, 2015 it is envisaged that expenses not related to production and implementation are included in the form of negative course difference, with the exception of a negative course difference arising from the revaluation of issued (received) advances.

Negative coursewa difference in order to ch. The 25 Tax Code of the Russian Federation recognizes the term difference arising from:

a) the markdown of property in the form of currency values \u200b\u200b(with the exception of securities nominated in

foreign currency) and requirements, the cost of which is expressed in foreign currency;

b) or under the accommodation of obligations, the cost of which is expressed in foreign currency.

Positions of PP. 5 p. 1 Art. The 265 Tax Code of the Russian Federation is applied if the indicated markdown or account is made:

a) due to a change in the official exchange rate of foreign currency to the ruble of the Russian Federation,

established by the Central Bank of the Russian Federation;

b) either with a change in the foreign currency exchange rate (conditional monetary units) to the ruble of the Russian Federation established by law or agreement of the Parties, if the cost of requirements (obligations) payable in rubles is expressed in this foreign currency (related monetary units), is determined by the course established by law or agreement of the parties, respectively.

According to PP. 5.1 paragraph 1 of Art. 265 of the Tax Code of the Russian Federation in the composition of the non-investment costs before the beginning of 2015, expenses in the form of a summary difference arising from the taxpayer should be taken into account if the sum of the obligations arising and claims, calculated on the country's conditional agreement established by the Agreement at the date of implementation (recovery) of goods (works, services ), property rights, did not correspond to the actual receipt (paid) amount in rubles.

From January 1, 2015 PP. 5.1 paragraph 1 of Art. The 265 Tax Code of the Russian Federation raised in accordance with the changes made by law N 81-FZ. Recall that incomes (expenses) in the form of a summary difference arising from the taxpayer for transactions concluded before January 1, 2015 are taken into account in order to tax profit organizations in the manner prescribed until the day of the entry into force of the law N

81-FZ (clause 3 of Article 3 of the Law N 81-FZ).

Section III. TAX AUTHORITIES. CUSTOMS. Financial bodies. Internal affairs bodies. Investigative authorities. The responsibility of tax authorities, customs authorities, internal affairs bodies, investigative bodies, their officials (as amended by federal laws from 09.07.1999 N 154-FZ, from 30.06.2003 N 86-FZ, from 29.06.2004 N 58-FZ, from 28.12.2010 N 404-ФЗ)

• Chapter 5. Tax authorities. CUSTOMS. Financial bodies. Responsibility of tax authorities, customs authorities, their officials (as amended by federal laws from 09.07.1999 N 154-FZ, from 29.06.2004 N 58-FZ)
• Chapter 6. Internal Affairs Bodies. Investigative bodies (as amended by federal laws of 30.06.2003 N 86-FZ, from 28.12.2010 N 404-FZ)

Section IV. General rules for execution of the obligation to pay taxes, fees, insurance premiums (as amended by Federal Law of 07/03/2016 N 243-FZ)

• Chapter 7. Taxation Objects
• Chapter 8. Execution of the obligation to pay taxes, fees, insurance premiums (as amended by Federal Law of 03.07.2016 N 243-FZ)
• Chapter 10. Requirement of taxes, fees, insurance premiums (as amended by Federal Law of 03.07.2016 N 243-FZ)
• Chapter 11. Ways to ensure the fulfillment of duties on the payment of taxes, fees, insurance premiums (as amended by the Federal Law of 03.07.2016 N 243-FZ)
• Chapter 12. Offset and return overlaid or overwhelmed amounts

Section V. Tax Declaration and Tax Control (as amended by Federal Law of 09.07.1999 N 154-FZ)

• Chapter 13. Tax Declaration (as amended by Federal Law of 09.07.1999 N 154-FZ)
• Chapter 14. Tax Control

Section V.1. Interdependent faces and international groups of companies. General provisions on prices and taxation. Tax control due to transactions between interdependent persons. Pricing agreement. Documentation on international groups of companies (as amended by the Federal Law of 27.11.2017 N 340-FZ) (introduced by Federal Law of 07/18/2011 N 227-FZ)

• Chapter 14.1. Interdependent faces. The procedure for determining the participation of one organization in another organization or an individual in the organization
• Chapter 14.2. General provisions on prices and taxation. Information used in comparison of the terms of transactions between interdependent persons with the terms of transactions between non-interdependent persons
• Chapter 14.3. Methods used in determining for the purposes of income tax (profits, revenues) in transactions whose parties are interdependent
• Chapter 14.4. Controlled transactions. Preparation and submission of documentation for tax control. Notification of controlled transactions
• Chapter 14.4-1. Submission of documentation on international groups of companies (introduced by Federal Law of 27.11.2017 N 340-FZ)
• Chapter 14.5. Tax control due to transactions between interdependent persons
• Chapter 14.6. Pricing agreement for tax purposes

Section V.2. Tax control in the form of tax monitoring (introduced by Federal Law of 04.11.2014 N 348-FZ)

• Chapter 14.7. Tax monitoring. Regulations of information interaction
• Chapter 14.8. The procedure for conducting tax monitoring. Motivated opinion of the tax authority

Section VI. Tax offenses and responsibility for their commitment

• Chapter 15. General provisions on liability for tax offenses
• Chapter 16. Types of tax offenses and responsibility for their commitment
• Chapter 17. Costs associated with the implementation of tax control
• Chapter 18. Types of violations by the Bank of the duties stipulated by law on taxes and fees, and responsibility for their commit

Section VII. Appealing acts of tax authorities and actions or inaction of their officials

• Chapter 19. Procedure for appealing acts of tax authorities and actions or inaction of their officials
• Chapter 20. Consideration of the complaint and decision on it

Section VII.1. Implementation of international treaties of the Russian Federation on taxation and mutual administrative assistance on tax matters (introduced by Federal Law of 27.11.2017 N 340-FZ)

• Chapter 20.1. Automatic exchange of financial information
• Chapter 20.2. International automatic exchange of country reports in accordance with international treaties of the Russian Federation (introduced by Federal Law of 27.11.2017 N 340-FZ)
• Chapter 20.3. A mutually dismissal procedure in accordance with the International Treaty of the Russian Federation on taxation issues (introduced by Federal Law of 09/29/2019 N 325-FZ)

PART TWO

• Section VIII. Federal taxes
  • Chapter 21. Value Added Tax
  • Chapter 22. EXCISES
  • Chapter 23. Income tax of individuals
  • Chapter 24. Unified Social Tax (Articles 234 - 245) has lost its strength from January 1, 2010. - Federal Law of 24.07.2009 N 213-FZ.
  • Chapter 25. Tax on the profit of organizations (introduced by Federal Law of 06.08.2001 N 110-FZ)
  • Chapter 25.1. Fees for the use of animal objects and for the use of water biological resources (introduced by Federal Law of 11.11.2003 N 148-FZ)
  • Chapter 25.2. Water tax (introduced by federal law of 28.07.2004 N 83-FZ)
  • Chapter 25.3. State duty (introduced by Federal Law of 02.11.2004 N 127-FZ)
  • Chapter 25.4. The tax on additional income from the extraction of hydrocarbon raw materials (introduced by the Federal Law of July 19, 2018 No. 199-ФЗ)
  • Chapter 26. Mineral mining tax (introduced by Federal Law of 08.08.2001 N 126-FZ)
• Section VIII.1. Special tax regimes (introduced by Federal Law of December 29, 2001 N 187-FZ)
  • Chapter 26.1. Taxation system for agricultural producers (single agricultural tax) (as amended by Federal Law of 11.11.2003 N 147-FZ)
  • Chapter 26.2. Simplified taxation system (introduced by federal law of 24.07.2002 N 104-FZ)
  • Chapter 26.3. The tax system in the form of a single tax on imputed income for certain types of activities (introduced by Federal Law of July 24, 2002 N 104-FZ)
  • Chapter 26.4. The tax system in the implementation of trade sharing agreements (introduced by Federal Law of 06.06.2003 N 65-FZ)
  • Chapter 26.5. Patent tax system (introduced by federal law of 25.06.2012 N 94-FZ)
• Section IX. Regional taxes and fees (introduced by Federal Law of 27.11.2001 N 148-FZ)
  • Chapter 27. Sales Tax (Articles 347 - 355) has lost its strength. - Federal Law of 27.11.2001 N 148-FZ.
  • Chapter 28. Transport tax (introduced by federal law of 24.07.2002 N 110-FZ)
  • Chapter 29. Tax on gambling business (introduced by federal law of 27.12.2002 N 182-ФЗ)
  • Chapter 30. Tax on the property of organizations (introduced by Federal Law of 11.11.2003 N 139-FZ)
• Section X. Local taxes and fees (as amended by Federal Law of 29.11.2014 N 382-FZ) (introduced by Federal Law of November 29, 2004 N 141-FZ)
  • Chapter 31. Land Tax
  • Chapter 32. Tax on property of individuals (introduced by federal law of 04.10.2014 N 284-FZ)
  • Chapter 33. Trade collection (introduced by federal law of 29.11.2014 N 382-FZ)
• Section XI. Insurance premiums in the Russian Federation (introduced by Federal Law of 03.07.2016 N 243-FZ)
  • Chapter 34. Insurance premiums (introduced by Federal Law of 03.07.2016 N 243-FZ)

Article 265 of the Tax Code of the Russian Federation. Nonealization expenses

At the same time, the requirements for cash In foreign currency, the second part of the repo should be revised depending on the change of the official foreign exchange rate to the ruble, if the income / transaction costs are recognized by interest on the shape of securities in accordance with paragraphs 3 and 4 of Article 282 of the Tax Code of the Russian Federation. The revaluation is also subject to obligations (requirements) on funds in foreign funds for return (obtaining) attracted (posted) funds, if, on the basis of the above-mentioned article, revenues / expenses for repo transactions are considered interest on placed (attracted) funds. When the costs / revenues on repo operations of Article 282 of the Tax Code of the Russian Federation are not qualified as interest on loan / on placed means, they do not need to overestimate them (the letter of the Ministry of Finance of Russia dated December 29, 2010 No. 03-03-06 / 2/22).

If the organization revises the requirements in connection with the change in the official exchange rate to the ruble, the result of such a revaluation should be taken into account as part of non-revenue incomes / expenses. At the same time, in order to tax return, the organization in the form of a percentage of loan provided by securities, a negative difference is used between the price of the acquisition on the second part of the repo and the cost of implementation at the first part of the repo (the letter of the Ministry of Finance of Russia dated December 29, 2010 No. 03-03-06 / 2 / 223).

What expenses reduce income tax?

Russian companies and firms may display tax accounting Costs associated with the implementation of their activities. Documented and informed need costs reduce the amount of tax - this is the principle of calculating income tax. This is a tax that is paid from income. In this case, expenses can be deducted from the amount of revenue (income). The costs of the company that it carries during the production and sale of sales is divided into direct and indirect. Both those and others are reflected in tax accounting. Also taken into account and non-deactive expenses - it is devoted to Article 265 of the Tax Code of the Russian Federation. The division of costs for direct and indirect depends on the profile of the activity that the company carries out:

• produces goods (products) and / or performs work;
• provides services to citizens or JUR. persons;
• trading in goods derived from suppliers.

So, conditionally firms can be divided into production, trading, and providing services. For companies leading production activities conditional (not exhaustive) List of direct spending is contained in Art 318 of the Tax Code of the Russian Federation. It:

• material spending - to buy raw materials, equipment, components and other;
• spending on fee for labor, amounts of contributions and pension deductions;
• amortum sums.

Specifies a list of direct expenses each company independently, fixing its list in accounting policies. Indirect spending for such organizations are all the rest, except for non-dealerization. The need to share the cost of direct and indirect is due to the method of paying tax that the company chooses. There are two such methods:

1. cash
2. method of accrual.

Companies using the cash method, the costs of groups do not share, as they take into account them only directly in the payment period. But the firms applying the method of accrual act as follows: direct spending are counted in tax base As we sell products (or performing work); And indirects are considered in the period in which they were carried out. For services providing services, the division of direct and indirect costs are provided in the same manner. Direct costs, just as for manufacturing firms, are established in accounting policies. However, there is a difference in the order of recognition and accounting for taxation. Firms that earn the provision of services can write down direct and indirect spending in the current tax period, if they are spelled out accounting Policy (P 2 Article 318 of the Tax Code of the Russian Federation). It turns out that the division of expenses for groups for such firms is not relevant and is purely formal. For companies carrying out trade activitiesThe list of direct spending is not conditional - it is recorded in Article 320 of the Tax Code of the Russian Federation. It:

• the cost of goods when buying (as this cost is formed, the company decides itself - it can be held in storage costs, etc.);
• spending due to shipping to the warehouse (if they are no longer included in the price);

All other spending, except for non-engineering, are indirect for such firms. Direct spending are subject to write-off when paying tax as the goods selling, and indirectly at the time when they are implemented. So, we figured out what expenses reduce income tax. These are spending on the production and sale of products (provision of services), which are divided (sometimes conditionally) on direct and indirect, and non-engine costs. Nonealization spending are not related to the company's main activity, but they also as others must be confirmed documented and justify to be taken into account when paying tax. Their list is not exhaustive. It is given in ST 265 of the Tax Code of the Russian Federation, but can be supplemented with other reasonable spending.

Question: According to PP. 2 p. 2 Art. 265 of the Tax Code of the Russian Federation in order to tax returns are accounted for losses in the form of the amount of hopeless debts. In accordance with paragraph 2 of Art. 266 of the Tax Code of the Russian Federation with hopeless debts are recognized, in particular, debts committed on which is terminated in connection with the liquidation of the debtor's organization. Is it possible to confirm the fact of eliminating the debtor's organization to use the information posted on the official website of the FTS, without the request of other documents? (Letter of the Ministry of Finance of the Russian Federation of 15.02.2007 No. 03-03-06 / 1/98)

Question: According to PP. 2 p. 2 Art. 265 of the Tax Code of the Russian Federation in order to tax returns are accounted for losses in the form of the amount of hopeless debts. In accordance with paragraph 2 of Art. 266 of the Tax Code of the Russian Federation with hopeless debts are recognized, in particular, debts committed on which is terminated in connection with the liquidation of the debtor's organization. Is it possible to confirm the fact of eliminating the debtor's organization to use the information posted on the official website of the FTS, without the request of other documents?
Answer:
Ministry of Finance of the Russian Federation
LETTER
on February 15, 2007 N 03-03-06 / 1/98
The Department of Tax and Customs Tariff Policy considered a letter on the procedure for recognizing receivables hopeless for the purpose of taxation of profits and reports the following.
In accordance with PP. 2 p. 2 Art. 265 of the Tax Code of the Russian Federation (hereinafter - the Code) for the purposes of taxation of the profit of organizations received by the taxpayer in the reporting (tax) period of losses in the form of the amount of hopeless debts, and in the event that the taxpayer decided to create a reserve for doubtful debts, the amount of hopeless debts, not covered at the expense of the reserve tools are equal to the non-dealerization costs.
In accordance with paragraph 1 of Art. 266 The Code of Doubtful Debt is recognized by any debt to the taxpayer, which arose in connection with the sale of goods, the performance of work, the provision of services, in the event that this debt is not repaid in the time limits established by the Agreement, and is not secured by a pledge, guarantee, bank guarantee.
According to paragraph 2 of Art. 266 Code of Lady Debts (debts unrealized) recognized those debts to the taxpayer for which the established limitation period has expired, as well as those debts for which, in accordance with civil law, the obligation is discontinued due to the impossibility of its execution on the basis of the state authority or liquidation act Organizations.
In accordance with paragraph 8 of Art. 63 of the Civil Code of the Russian Federation The liquidation of a legal entity is considered completed, and the legal entity - ceased to exist after making this entry into the Unified State Register legal entities.
The documentary confirmation of the liquidation of the debtor's organization can be an extract from a single state register of legal entities on the liquidation of the debtor's organization. The procedure for obtaining this discharge is established by Art. 6 of the Federal Law of 08.08.2001 N 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs."
The information posted on the official website of the Federal Tax Service of Russia on the liquidation of the debtor's organization, in our opinion, cannot be used as the only documentary confirmation of expenses in the form of the amount of unconscious debt.
Deputy Director
Department of tax
and customs and tariff policy
S.V.Zgulin
15.02.2007

Article 265. Nonelization costs

• verified today
• code from 28.01.2020
• entered into force 01.01.2002

There are no new notes that have not entered into force.

Compare with the editors of Article 01.01.2019 01.01.2017 01/01/2016 01.01.2015 01/01/2014 01/01/2012 01/01/2010 01/01/2010 01.03.2019 01/01/2008 01/01/2009 01/01/2006 July 01, 2005 01.06.2002 14.07.2005 01.06.2002 01.01.2002.

The composition of non-delaimal costs that are not related to production and implementation, the reasonable costs of carrying out activities that are not directly related to production and (or) implementation are included. These expenses include, in particular:

• 1) the cost of the maintenance of the property transferred under the lease agreement (lease) (including depreciation on this property).

For organizations providing a systematic basis for temporary use and (or) temporary possession and use of their property and (or) exceptional rights arising from patents for inventions, useful models, industrial samples, and (or) exceptional rights to other types intellectual property, expenses related to production and implementation, are considered to be the costs associated with this activity;

2) expenses in the form of interest on debt obligations of any kind, including interest accrued on securities and other obligations issued (issued) by the taxpayer, taking into account the features provided for in Article 269 of this Code (for banks, the features of determining expenses in the form of interest are determined in According to Articles, this Code), as well as interest paid in connection with the restructuring of tax debt and fees in accordance with the procedure established by the Government of the Russian Federation.

At the same time, interest is recognized as interest on debt liabilities of any species, regardless of the nature of the loan or loan (current and (or) investment). Consumption is recognized only by the amount of interest accrued for the actual time of use of borrowed funds (the actual time of finding these securities in third parties) and the initial yield established by the Issuer (Bolimodaver) in terms of emission (issue, contract), but not higher than the actual;

3) the cost of organizing the issue of own securities, in particular to prepare the prospectus for the issue of securities, the manufacture or acquisition of forms, registration of securities, the costs associated with servicing their own securities, including the costs of registry maintenance services, depositary, payment agent for percentage (dividend) payments, expenses related to registering, providing information to shareholders in accordance with the legislation of the Russian Federation, and other similar costs;

3.1) the costs of repaying the issuer of their own emission debt securities, contacting the organized securities market, in the amount of the difference between the value of their repayment and their nominal value;

4) costs related to the service of the taxpayer of securities acquired by the taxpayer, including payment of the services of the registrar, depositary, costs associated with obtaining information in accordance with the legislation of the Russian Federation, and other similar costs;

5) costs in the form of a negative course difference, with the exception of a negative course difference arising from the revaluation of issued (received) advances.

A negative exchange rate difference for the purposes of this chapter is recognized as a termal difference arising from the markup of property in the form of currency values \u200b\u200b(with the exception of securities nominated in foreign currency) and the requirements of which are expressed in foreign currency, or with additional obligations, the cost of which is expressed in foreign Currency.

The provisions of this subparagraph are applied if the indicated markdown or additional account is made due to a change in the official exchange rate of foreign currency to the ruble of the Russian Federation established by the Central Bank of the Russian Federation, or with a change in the course of foreign currency (conditional monetary units) to the ruble of the Russian Federation established by law or agreement of the parties, if the cost of claims (obligations) to be paid in rubles, expressed in this foreign currency (related monetary units), is determined by the course established by law or the agreement of the parties, respectively;

5.1) raised power. - Federal Law of 20.04.2014 N 81-FZ;

6) expenses in the form of a negative (positive) difference resulting from the rejection of the course of sale (purchase) of foreign currency from the official exchange rate of the Central Bank of the Russian Federation, established at the date of the transition of ownership of foreign currency (the features of determining the costs of banks from these operations, Articles 291 of this Code);

7) excluded. - Federal Law of 29.05.2002 N 57-FZ;

7) the expenses of the taxpayer applied by the accrual method on the formation of reserves for doubtful debts (in the manner prescribed by Article 266 of this Code);

7.1) The expenses of the organization - the owner of the license for use of the subsoil section, within the boundaries of which there is a new nautical field of hydrocarbon raw materials, on the formation of reserves of the upcoming expenses related to the completion of hydrocarbon raw materials production at such a new seeded hydrocarbon field (in the manner prescribed by Article 267.4 of this Code);

8) the expenditures on the elimination of funds derived from the exploitation, to write off intangible assets, including the amounts nonsense in accordance with the deadlines for the useful use of depreciation, as well as the costs of eliminating the objects of unfinished construction and other property, which is not completed (disassembling costs, disassembly , removal of disassembled property), protection of subsoil and other similar works, unless otherwise specified in Article 267.4 of this Code;

Expenditures in the form of an amount of depreciation missed in accordance with the established useful life of depreciation are included in the composition of non-engineering expenses that are not related to production and implementation, only on the objects of depreciable property for which depreciation is charged by a linear method. Objects of depreciable property for which depreciation is accrued with a nonlinear method are derived from operation in accordance with the procedure established by paragraph 13 of Article 259.2 of this Code;

9) costs associated with the conservation and detection of production facilities and objects, including the cost of the maintenance of canned production facilities and objects;

10) court costs and arbitration fees;

11) the costs of canceled production orders, as well as production costs, not given products. Recognition of expenses for canceled orders, as well as production costs, not given products, is carried out on the basis of taxpayer acts approved by the head or authorized by him, in the amount of direct costs defined in accordance with Articles, this Code;

12) costs for operations with this, unless otherwise provided by the provisions of paragraph 3 of Article 254 of this Code;

13) expenses in the form of a debtor recognized or payable by the debtor on the basis of a court decision that has entered into legal force, penalties, penalties and (or) other sanctions for violation of contractual or debt obligations, as well as expenses for compensation for damage caused;

14) costs in the form of taxes related to material production reserves, work, services, if payables (obligations to creditors) on such delivery is written off in the reporting period in accordance with paragraph 18 of Article 250 of this Code;

15) Expenses for banking services, including services related to the sale of foreign currency when collecting tax, collection, penal and fine in the manner prescribed by Article 46 of this Code, with the installation and operation of electronic system of document management between the bank and clients, including systems " client-bank ";

16) expenses for meeting shareholders (participants, shareholders), in particular expenses associated with rental premises, preparation and sending necessary for meeting meetings, and other expenses directly related to the meeting;

17) the cost of conducting work on mobilization preparation, including the cost of maintaining capacity and facilities necessary to fulfill the mobilization plan, with the exception of the costs of acquiring, creating, renovation, modernization, technical re-equipment of depreciable property related to mobilization facilities;

18) Expenditures on operations with derivative financial instruments, taking into account the provisions of Articles 301 - 305 of this Code;

19) expenses in the form of deductions of organizations included in the structure of the DOSAAF of Russia for the accumulation and redistribution of funds to organizations belonging to the structure of the DOSAAF of Russia, in order to prepare in accordance with the legislation of the Russian Federation of citizens in military-accounting specialties, military-patriotic education of young people, development of aviation, technical and military-applied sports;

19.1) costs in the form of award (discounts) paid by the seller to the buyer due to the fulfillment of certain terms of the contract, in particular the volume of purchases;

19.2) expenses in the form of target deductions from lotteries, carried out in the amount and procedure, which are provided for by the legislation of the Russian Federation;

19.3) Costs for the formation of reserves of the upcoming expenses by the taxpayer - a non-profit organization registered in accordance with the Federal Law "On Non-Profit Organizations", defined in the amount and procedure, which are established by Article 267.3 of this Code;

19.4) Costs for the creation of social infrastructure facilities, free of charge transferred to state or municipal property;

20) Other based expenses.

For the purposes of this chapter, losses received by the taxpayer in the reporting (tax) period, in particular:

Other articles section

• Article 284.4. Features of application tax rate To the tax base, determined by taxpayers who received the status of a resident of an advanced socio-economic development in accordance with the Federal Law "On Territories of Advanced Socio-Economic Development in the Russian Federation" either the status of a resident of the free port of Vladivostok in accordance with the Federal Law "On Free Port Vladivostok"
• Article 310.2. Calculation of documents related to the calculation and payment of tax on the income on state securities, municipal securities, as well as on emission securities issued russian organizationsPayable foreign organizationsacting in the interests of third parties

1. The composition of non-management costs that are not related to production and implementation includes reasonable costs of carrying out activities that are not directly related to production and (or) implementation. These expenses include, in particular:

1) the cost of the maintenance of the property transferred under the lease agreement (lease) (including depreciation on this property).

For organizations providing a systematic basis for temporary use and (or) temporary possession and use of their property and (or) exceptional rights arising from patents for inventions, useful models, industrial samples, and (or) exceptional rights to other types intellectual property, expenses related to production and implementation, are considered to be the costs associated with this activity;

2) expenses in the form of interest on debt liabilities of any kind, including interest accrued on securities and other obligations issued (issued) by the taxpayer, taking into account the features provided for in Article 269 of this Code (for banks, the features of determining expenses in the form of interest are determined in According to Articles 269 and 291 of this Code), as well as interest paid in connection with the restructuring of tax arrears and fees in accordance with the Procedure established by the Government of the Russian Federation.

At the same time, interest is recognized as interest on debt liabilities of any species, regardless of the nature of the loan or loan (current and (or) investment). Consumption is recognized only by the amount of interest accrued for the actual time of use of borrowed funds (the actual time of which specified securities in third parties) and the initial profitability established by the Issuer (Bolimoodaver) in terms of emissions (issuance, contract), but not higher than the factual;

3) the cost of organizing the issue of own securities, in particular to prepare the prospectus for the issue of securities, the manufacture or acquisition of forms, registration of securities, the costs associated with servicing their own securities, including the costs of registry maintenance services, depositary, payment agent for percentage (dividend) payments, expenses related to registering, providing information to shareholders in accordance with the legislation of the Russian Federation, and other similar costs;

3.1) the costs of repaying the issuer of their own emission debt securities, contacting the organized securities market, in the amount of the difference between the value of their repayment and their nominal value;

4) costs related to the service of the taxpayer of securities acquired by the taxpayer, including payment of the services of the registrar, depositary, costs associated with obtaining information in accordance with the legislation of the Russian Federation, and other similar costs;

5) costs in the form of a negative course difference, with the exception of a negative course difference arising from the revaluation of issued (received) advances.

A negative course difference for the purposes of this chapter recognizes the term difference arising from the markdown of property in the form of currency values \u200b\u200b(with the exception of securities nominated in foreign currency) and the requirements of which are pronounced in foreign currency, or with additional obligations, the cost of which is expressed in foreign Currency.

The provisions of this subparagraph are applied if the indicated markdown or additional account is made due to a change in the official exchange rate of foreign currency to the ruble of the Russian Federation established by the Central Bank of the Russian Federation, or with a change in the course of foreign currency (conditional monetary units) to the ruble of the Russian Federation established by law or agreement of the parties, if the cost of claims (obligations) to be paid in rubles, expressed in this foreign currency (related monetary units), is determined by the course established by law or the agreement of the parties, respectively;

5.1) raised power. - Federal Law of 20.04.2014 N 81-FZ;

6) costs in the form of a negative (positive) difference resulting from the rejection of the course of sale (purchases) of foreign currency from the official exchange rate of the Central Bank of the Russian Federation, established at the date of the transfer of ownership of foreign currency (the features of determining the costs of banks from these operations are established by Article 291 of this Code);

7) excluded. - Federal Law of 29.05.2002 N 57-FZ;

7) the expenses of the taxpayer applied by the method of accrual on the formation of reserves for doubtful debts (in the manner established by Article 266 of this Code);

7.1) The expenses of the organization - the owner of the license for the use of the subsoil area, within which the new nautical field of hydrocarbon raw materials is located on the formation of reserves of the upcoming costs associated with the completion of hydrocarbon mining activities at such a new naval field of hydrocarbon raw materials (in the manner prescribed by Article 267.4. of this Code);

8) the expenditures on the elimination of funds derived from the exploitation, to write off intangible assets, including the amounts nonsense in accordance with the deadlines for the useful use of depreciation, as well as the costs of eliminating the objects of unfinished construction and other property, which is not completed (disassembling costs, disassembly , export of disassembled property), protection of subsoil and other similar works, unless otherwise specified in Article 267.4 of this Code;

Expenditures in the form of an amount of depreciation missed in accordance with the established useful life of depreciation are included in the composition of non-engineering expenses that are not related to production and implementation, only on the objects of depreciable property for which depreciation is charged by a linear method. Objects of depreciable property for which depreciation is accrued with a nonlinear method are derived from operation in accordance with the procedure established by paragraph 13 of Article 259.2 of this Code;

9) costs associated with the conservation and detection of production facilities and objects, including the cost of the maintenance of canned production facilities and objects;

10) court costs and arbitration fees;

11) the costs of canceled production orders, as well as production costs, not given products. Recognition of costs of canceled orders, as well as production costs, not given products, is carried out on the basis of taxpayer acts approved by the head or authorized by him, in the amount of direct costs defined in accordance with Articles 318 and 319 of this Code;

12) costs for operations with this, unless otherwise provided by the provisions of paragraph 3 of Article 254 of this Code;

13) expenses in the form of a debtor recognized by the debtor or payable on the basis of a court decision that has entered into legal force, penalties, penalties and (or) other sanctions for violation of contractual or debt obligations, as well as expenses for reimbursement of damage caused;

14) costs in the form of taxes related to material production reserves, work, services, if payables (obligations to creditors) on such delivery is written off in the reporting period in accordance with paragraph 18 of Article 250 of this Code;

15) Expenses for banking services, including services related to the sale of foreign currency when collecting tax, collection, penal and fine in the manner prescribed by Article 46 of this Code, with the installation and operation of electronic system of document management between the bank and clients, including systems " client-bank ";

16) expenses for meeting shareholders (participants, shareholders), in particular expenses associated with rental premises, preparation and sending necessary for meeting meetings, and other expenses directly related to the meeting;

17) the cost of conducting work on mobilization preparation, including the cost of maintaining capacity and facilities necessary to fulfill the mobilization plan, with the exception of the costs of acquiring, creating, renovation, modernization, technical re-equipment of depreciable property related to mobilization facilities;

18) costs for operations with derivative financial instruments, taking into account the provisions of Articles 301 - 305 of this Code;

19) expenses in the form of deductions of organizations included in the structure of the DOSAAF of Russia for the accumulation and redistribution of funds to organizations belonging to the structure of the DOSAAF of Russia, in order to prepare in accordance with the legislation of the Russian Federation of citizens in military-accounting specialties, military-patriotic education of young people, development of aviation, technical and military-applied sports;

19.1) Costs in the form of award (discounts) paid by the seller to the Seller due to the fulfillment of certain terms of the contract, in particular the volume of purchases;

19.2) expenses in the form of target deductions from lotteries, carried out in the amount and procedure, which are provided for by the legislation of the Russian Federation;

19.3) Expenses for the formation of reserves of the upcoming expenses by the taxpayer - a non-profit organization registered in accordance with the Federal Law "On Non-Profit Organizations", defined in the amount and manner as established by Article 267.3 of this Code;

20) Other based expenses.

2. For the purposes of this chapter, losses obtained by the taxpayer in the reporting (tax) period, in particular, are equal for the purposes of this chapter.

1) as losses of past tax periods identified in the current reporting (tax) period;

2) the sums of hopeless debts, and in the event that the taxpayer decided to create a reserve for doubtful debts, the amount of hopeless debts, not covered at the expense of the reserve funds;

3) excluded. - Federal Law of 29.05.2002 N 57-FZ;

3) losses from downtime on inspection reasons;

4) not compensated by perpetrators of downtime for external reasons;

5) costs in the form of a shortage of material values \u200b\u200bin production and warehouses, in trade enterprises in the absence of perpetrators, as well as damages from theft, whose culprits are not installed. In these cases, the fact of the absence of perpetrators should be documented by the authorized body of state power;

6) losses from natural disasters, fires, accidents and other emergencies, including costs related to or eliminating the effects of natural disasters or emergency situations;

7) Losses on the concession transaction of the right of claim in the manner established by Article 279 of this Code.