Expenses are considered reasonable and documented costs incurred by the taxpayer to carry out activities aimed at generating income.
Justified costs - economically justified costs, the assessment of which is expressed in monetary terms.
Documented expenses - expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation, or by documents drawn up in accordance with the customs of business turnover used in foreign country, in the territory of which the corresponding expenses were incurred, and (or) documents indirectly confirming the incurred expenses.
The taxpayer's expenses taken into account in taxation are divided into two groups:
1) costs associated with production and sale ( material costs for the purchase of raw materials, materials, inventory, fuel, components, the amount of accrued depreciation, labor costs, development natural resources etc.);
2) non-operating expenses - costs that are not directly related to the production and sale of goods. These include, in particular, the costs of maintaining the property transferred under a lease (leasing) agreement; interest on debt obligations of any kind; court expenses and arbitration fees; expenses for banking services; the amount of bad debts; losses from natural disasters, accidents and other emergencies etc.
The following methods can be used to determine expenses - accrual and cash method. The accrual method is used as a general one, and the cash method is used in specially provided cases.
Accrual basis - expenses are recognized as long as tax period, in which they took place, that is, the costs incurred after their actual payment.
Cash method - expenses are recognized in the tax period in which funds were actually received on bank accounts and (or) in the organization's cash desk, other property and property rights, and the debt was repaid in a different way. The cash method is used by organizations (with the exception of banks) that have, on average, for the previous four quarters the amount of proceeds from the sale of goods (works, services) excluding VAT, no more than 1 million rubles. for each quarter.
The costs of the organization are divided into costs associated with the production and sale of goods, and non-operating costs. Costs must be justified and documented.
Costs are considered reasonable provided that they are incurred to carry out activities aimed at generating income. However, not all costs that meet this criterion are fully recognized. Separate expenses for tax purposes are normalized.
Organizations can reduce taxable profit on the basis of any documents, one way or another, confirming the expense incurred. Such documents, in particular, include:
- papers drawn up according to the customs of the business turnover of the country in whose territory the costs were incurred;
- customs declaration;
- a business trip order;
- travel documents;
- report on the work performed under the contract.
When certain types of costs can be attributed to several types of costs, the taxpayer has the right to decide to which group to classify such costs.
1. For the purposes of this chapter, the taxpayer shall reduce the income received by the amount of the expenses incurred (except for the expenses specified in this Code).
Expenses are deemed justified and documented costs (and in the cases provided for by this Code, losses) incurred (incurred) by the taxpayer.
Reasonable costs are understood to be economically justified costs, the assessment of which is expressed in monetary terms.
Documented expenses are understood as expenses confirmed by documents drawn up in accordance with the legislation Russian Federation, either by documents drawn up in accordance with the customs of business turnover applied in a foreign country in the territory of which the corresponding expenses were incurred, and (or) documents indirectly confirming the expenses incurred (including a customs declaration, a business trip order, travel documents, a report on the work performed in accordance with the contract). Any expenses are recognized as expenses provided that they are incurred for the implementation of activities aimed at generating income.
2. Expenses, depending on their nature, as well as the conditions of implementation and directions of the taxpayer's activities, are divided into expenses related to production and sale, and non-operating expenses.
The paragraph is excluded. - the federal law dated May 29, 2002 N 57-FZ.
2.1. For the purposes of this chapter, the costs of newly created and reorganized organizations are recognized as the cost ( residual value) property, property and non-property rights that have monetary value, and (or) obligations received by way of succession during the reorganization of legal entities that were acquired (created) by the reorganized organizations before the date of completion of the reorganization. The value of property, property and non-property rights that have a monetary value is determined according to the data and documents of tax accounting of the transferring party as of the date of transfer of ownership of the specified property, property and non-property rights.
The expenses of newly created and reorganized organizations are also recognized as expenses (and in the cases provided for by this Code, losses) provided for by Articles -, - of this chapter, incurred (incurred) by the reorganized organizations in the part that was not taken into account by them when forming tax base... For tax purposes, these expenses are accounted for by the successor organizations in the manner and on the terms provided for in this chapter. The composition of such expenses and their assessment are determined according to the data and documents of tax accounting of the reorganized organizations as of the date of completion of the reorganization (the date of making an entry on the termination of the activities of each merged legal entity- in case of reorganization in the form of affiliation).
Additional costs associated with the transfer (receipt) of property (property and non-property rights) during the reorganization of organizations for tax purposes are accounted for in the manner prescribed by this chapter.
3. Specifics of determining expenses recognized for tax purposes for selected categories taxpayers or expenses incurred in connection with special circumstances are established by the provisions of this chapter.
4. If some costs with equal grounds can be attributed simultaneously to several groups of costs, the taxpayer has the right to independently determine to which group he will classify such costs.
5. Expenses incurred by the taxpayer, the value of which is expressed in foreign currency, are accounted for together with expenses, the value of which is expressed in rubles.
The expenses incurred by the taxpayer, the value of which is expressed in conventional units, are accounted for together with the expenses, the value of which is expressed in rubles.
Recalculation these costs is made by the taxpayer, depending on the chosen accounting policies for tax purposes, the method of recognizing such expenses in accordance with Articles and this Code.
For the purposes of this chapter, the amounts reflected in the composition of the expenses of taxpayers shall not be subject to re-inclusion in the composition of its expenses.
The provisions of article 252 of the Tax Code of the Russian Federation are used in the following articles:- Expenses not taken into account for tax purposes
49) other expenses that do not meet the criteria specified in paragraph 1 of Article 252 of the Tax Code of the Russian Federation.
Art. 252 of the Tax Code of the Russian Federationis part of Ch. 25 "Income tax". The provisions of this chapter are a handbook for accountants commercial organizations with a common tax regime... Art. 252 of the Tax Code of the Russian Federation defines costs and suggests their grouping.
What is recognized as an expense in accordance with paragraph 1 of Art. 252 of the Tax Code of the Russian Federation?
Expenses are recognized as costs or losses incurred by the company in the course of its activities.
It should be noted that not all types of expenses can be deducted when calculating income tax. First, they must comply with the conditions specified in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation: this is expediency and documentary justification. Secondly, Art. 270 contains a list of costs that are not taken into account when reducing the tax base for income tax. For example, fines, penalties, contributions to authorized capital organizations, the amount of other taxes, expenses for the reconstruction of fixed assets (except for clause 9 of article 258 of the Tax Code of the Russian Federation), etc.
How does Article 252 of the RF Tax Code group expenses?
There are many groupings of expenses: by direction, nature, type, calculation items, accounting purposes (for example, for management or accounting).
For tax accounting, Art. 252 of the Tax Code of the Russian Federation, the following grouping of costs is established:
- Production costs and costs associated with the process of selling (selling) products.
- Expenses that were not included in the first paragraph are non-operating expenses.
What costs are economically viable?
Costs that reduce taxable profit must be economically justified. This is stated in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation. What do tax specialists understand by the economic feasibility of expenses?
There is a legislative gap in this issue today. Previously, the answer was contained in Methodical instructions to Ch. 25 (order of the Ministry of Taxes and Duties of Russia dated 20.12.2002 No. BG-3-02 / 729, currently inactive). Reasonable and reasonable costs from an economic point of view, according to these guidelines, are costs that are aimed at generating income.
But since the above document has been canceled, it would be reasonable for the company to fix the criteria for justifying expenses independently in its internal documents... Justification of expenses is one of the conditions for their recognition by the tax inspectorate.
How to document expenses?
Art. 252 of the Tax Code of the Russian Federation establishes one of the conditions for recognizing expenses tax inspectorates- this is their documentary justification.
Every expense transaction should be documented. At the same time, the paperwork should not contradict the requirements of the legislative acts of the Russian Federation. If an enterprise develops forms of forms independently, then the documents should be drawn up in accordance with the provisions of its accounting policy.
Primary accounting documents are usually used as a documentary justification of costs:
- waybills;
- acts of acceptance of work performed;
- certificates of acceptance and transfer of goods and materials;
- payroll payroll for employees;
- money orders;
- contracts, etc.
A specific list of documents has not been established. However, they must confirm the costs incurred and comply with the legal requirements of our country.
For information on how to take into account the costs of services rendered in special situations, see the material .
What is related to production and distribution costs?
Production and sales costs are costs directly related to the process of manufacturing products and their further sale.
This group of costs includes costs aimed at:
- for the production, storage, delivery and sale of products, for example, the purchase of raw materials, inventories and necessary component parts;
- acquisition of fixed assets and maintenance of their condition in proper form;
- development of natural resources;
- R&D expenses, property insurance, etc.
They can be grouped into 4 main subgroups:
- Material support of the production process.
- Expenses for wages, including insurance premiums.
- Depreciation (amortization) of fixed assets.
- Other costs.
Depreciation of fixed assets is charged in accordance with the procedure specified in Art. 256-259 of the Tax Code of the Russian Federation. For tax accounting, in contrast to accounting, only 2 types of depreciation of fixed assets are used: linear and non-linear.
What is recognized as non-operating costs?
Non-operating costs are costs that are not directly related to the process of manufacturing products and selling them. They must also be substantiated and have documentary evidence.
Such costs should, for example, include:
- maintenance of leased property, including leasing;
- issue of securities;
- negative exchange rate differences;
- write-off of failed fixed assets, intangible assets etc. (Article 265 of the Tax Code of the Russian Federation);
- losses of previous periods, doubtful debts not covered by the reserve.
On recognizing bad loans as non-operating expenses look in the material .
What if expenses are related to several groups at the same time?
In practice, situations often arise when the same cost item can be included in several groups at the same time. In this case tax code provides the taxpayer with the opportunity to independently make a decision (clause 4 of article 252 of the Tax Code of the Russian Federation). The enterprise has the right to refer such "controversial" types of expenses to those groups that it considers a more correct option.
In order to avoid controversial situations with tax inspections, articles, types of costs, their grouping must be fixed in the accounting policy for tax accounting. Depending on the type of activity, each company may have its own cost items. But their definition and grouping should not contradict the current tax legislation.
How to account for expenses in foreign currency?
Costs incurred in foreign currency (notional monetary units) are included in total amount expenses expressed in rubles. Such expenses must be converted into rubles at the official exchange rate. foreign currency on the day they were recognized and taken to tax accounting(Clause 10 of Article 272 of the Tax Code of the Russian Federation).
