Costs in "profitable" internet conference

We continue to publish answers to questions of our readers, asked at the September online conference on income tax. Today on the agenda, the accounting of non-standard expenses.

By the way, we recall that participation in conferences for you is free, this is a great opportunity to get an answer to your question from our experts. Behind the announcements of the following conferences, follow in the journal and on .

Accounting for "non-core" medical examination

Our organization is engaged in the installation of ventilation systems. Workers undergo mandatory periodic medical examinations due to difficulty at height. But to work on the food company (installation of ventilation on dairy under the contract) it was necessary to issue medical records for installers and, therefore, to go through another physical examination. Is it possible to recognize the cost of this medical examination when calculating income tax?

: The costs of mandatory medical examinations are taken into account in order to tax profit as a whole sub. 7 p. 1 Art. 264 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance from 27.05.2015 No. 03-03-06 / 1/30407. At the same time, those inspections (preliminary, periodic) are mandatory, which employer must organize for some categories of its employees by virtue of direct instructions to this in law or in regulatory actart. 213 TK RF; h. 2 tbsp. 46 of the Law of 21.11.2011 No. 323-FZ.

As we understand, your workers performed on the food plant installation of the ventilation system on the basis of a civil contract. And on receipt of medical records insisted the customer of work, that is, the food company. Responsibility to receive medical contracts to your employees is not established by law p. 1 Art. 23 of the Law of 02.01.2000 No. 29-FZ; Order of Rospotrebnadzor of 20.05.2005 No. 402. To justify your costs to such a physical examination, in order for its condition mandatory It was recorded in the contract with the customer or an additional agreement to it. That is, from documents it should be clearly seen that the medical examination is a prerequisite for the customer, without the execution of which it is impossible to receive an order for work. In this case, your medical examination costs will be economically justified. art. 252 NK RF.

Cost of corporate events in expenditures do not take into account

The organization hosts a large number of way outages. A significant part of the costs of them are spending on food, telephone-forming activities (for example, a river alloy), a shuttle service to the hotel and to the place of the command formation. There are several meetings. Is it possible to take into account such expenses when calculating income tax?

: Costs of corporate and team-forming events in tax expensex don't take into account me pP. 29, 49 tbsp. 270 NK RF; Letters of the Ministry of Finance of November 22, 2010 No. 03-04-06 / 6-272 (p. 2), from 09/11/2006 No. 03-03-04 / 2/206. After all, verifiers consider such waste economically unreasonable.

Some organizations are trying to take into account the costs of holidays and events as part of executive expenses. But for this, such events should be present, except for your employees, also staff of counterparties. And of course, you will need documents confirming the business nature of the event I The letter of the Ministry of Finance of 01.11.2010 No. 03-03-06 / 1/675.

But even in this case, the cost of directly entertainment events will not be able to take into account in the consumption The letter of the Ministry of Finance of 01.12.2011 No. 03-03-06 / 1/796.

Free business breakfasts for employees - not expense

We have a large organization. To improve interaction within the company, business breakfasts with a presentation of departments are held. At the same time, to create an informal setting, employees offer tea, coffee, candy, cookies. Is it possible to take into account the cost of their purchase when calculating the income tax?

: Two options are possible:

<если> The provision of such a free supply is provided in the labor or collective agreement, the costs of buying products can be taken into account in the costs as the cost of paying work Letter of the Ministry of Finance from 04.06.2012 No. 03-03-06 / 1/292;
<если> Such responsibility did not take the employer, then it will not be possible to take into account expenses. After all, the acquisition of products (including for business breakfasts) You do not assocbiate with the holding of representative activities, it means that they cannot be considered as representative expenses. It will not be possible to take into account these costs as expenses for ensuring normal working conditions, since payment of the personal consumption of employees and the cost of food for them (including tea and coffee) costs are not me p. 29 art. 270 NK RF; Letter of the Ministry of Finance from 11.06.2015 No. 03-07-11 / 33827.

The cost of repairing the road will reduce income tax

Our company participated in the repair of the road leading to our building. The contractor was repaired, the contract was concluded, the act was signed. Can we repair the costs on the costs at the same time?

: If the repaired road is located on land plotlocated in the property of the enterprise and is used in order to conduct its activities, the cost of its repair can be taken into account when calculating the tax on profits b p. 1 Art. 252 Tax Code of the Russian Federation; The letter of the Ministry of Finance dated December 24, 2012 No. 03-03-06 / 1/719.

In other cases, the company will have to prove to the tax authorities that this road is used in its commercial activities and Letter of the Ministry of Finance dated July 17, 2012 No. 03-03-06 / 2/81. Note that the courts are considered as follows: if the repair of access roads is aimed at ensuring normal production activities, such expenses can be taken into account in taxation. see, for example, RESOLUTION OF NW NW 07/28/2015 No. A52-3102 / 2014; FAS MO of 05.12.2012 No. A40-47856 / 10-107-250; FAS UO of 01.06.2010 No. F09-3938 / 10-C3.

Machines for executives: how to consider expenses

Steering staff are provided with the company's personal use of the company. This is enshrined in the employment contract. Also, the employee is compensated for car service costs (gasoline, washing) as part of the wage. Car insurance costs (CASCO, OSAGO), on its repair and maintenance Paid by the Organization. Is legitimately a reflection of depreciation, gasoline costs (on the basis of travel sheets) and car wash on the article "Expenses for labor payment" in tax accounting, and reflection of expenses for maintenance, Maintenance, insurance - How other expenses?

Warning the head

In order to take into account the costs of repair, then insurance of machines, Provided by employees to personal use, most likely, have to go to court.

: Since the costs of gasoline and car wash provided to the personal use of employees are provided for by employment contracts, such costs can be taken into account as the cost of paying work paragraph 25 of Art. 255 NK RF.

As for the depreciation of cars, the cost of their repair, maintenance, insurance, then with a large probability of the inspection will be against the accounting of these costs in tax consumption p. 1 Art. 252, paragraph 29 of Art. 270 NK RF. There is a risk that such cars will not be recognized as depreciable property at all, as not used to receive income p. 1 Art. 256 NK RF.

However, you have chances to defend your right to recognize costs as "profitable" costs. So, for example, 9 AAS, considering a similar case, rose to the side of the Organization and Resolution 9 AAS of 02.26.2013 № 09AP-1566/2013. The court noted that since part wages The employee is compensated by the ability to use a service car, then the cost of its content must be taken into account when taxing profits. The following may also serve as the following:

the provision of cars was due to the goals of a business nature - attracting highly qualified workers, additional stimulation, increasing loyalty to the organization;
many workers who entered the use of the car had a traveling nature;
workers who refused to use a service car for personal purposes received a surcharge comparable to monthly depreciation costs and car content.

Thus, if you decide, consider everything in expenditure. At the same time, if the provision of a car employee is dictated by extremely demands of the employment contract, then all costs for its content is more logical to take into account the cost of labor costs. However, be prepared for disputes with verifying.

Elevated wastewater fee

How to take into account the costs of discharge of wastewater on an increased percentage?

: It is important to understand who and for what exactly you pay:

<если> We are talking about excessive emissions of pollutants in environmentthen the fee for this can not be taken into account in the expenditure when calculating the tax on profits b p. 4 art. 270 NK RF; p. 7 order, approved. Government Decree of 28.08.92 No. 632; Resolution of the Presidium of you of 01/24/2006 No. 7317/05;
<если> In your question, we are talking about a higher fee of a third-party organization for the exceedment of the standard of discharge of wastewater and pollutants, it can be considered as part of material expenses. After all, according to the Presidium of you (with which the Ministry of Finance agrees), an increased fee for the excess of the regulatory discharge of wastewater and pollutants is a differentiated tariff for receiving and neutralizing the harmful substances contained in the wastewater X sub. 7 p. 1 Art. 254 NK RF; Decisions of the Presidium of you of 01/24/2006 No. 7317/05, from 15.06.2005 No. 15378/04; Letters of the Ministry of Finance dated December 24, 2012 No. 03-03-06 / 1/717, from 04/23/2012 No. 03-03-06 / 1/203.

Costs under the joint operation agreement

Catherine

Our organization has a part of the building. From our name a contract with a supply organization has been concluded. With the rest of the co-owners, we have concluded an agreement on the joint operation of the premises. They pay utility payments by agreement on the distribution of costs for the maintenance of premises - transfer us a reimbursement of our share of utility costs. Are we obliged to include these amounts in income when calculating income tax? Or the specified agreement is a gratuitous agency agreement and therefore we have no income?

: The owner of the building, which concluded an agreement with the supply organization (hereinafter - the owner-payer), should include the amounts received from other co-owners in reimbursement of utility costs and art. 249 of the Tax Code of the Russian Federation; Letters of the Ministry of Finance of 02/17/2014 No. 03-11-06 / 2/6308, dated 04/17/2013 No. 03-11-06 / 2/13097, from 05.12.2012 No. 03-11-11 / 359. At the same time, the payer's owner can recognize in its expenses the cost of all paid utility payments, both for itself and for the co-owls in sub. 5 p. 1 Art. 254 NK RF.

The agreement mentioned in the question theoretically can be a century agreement. Because the essence of the legal relations prescribed in the document is important, and not what he has the name e art. 421 of the Civil Code of the Russian Federation. The agent includes incomes only the amount of its remuneration I p. 1 Art. 1005 Civil Code of the Russian Federation; sub. 9 p. 1 Art. 251 NK RF. But keep in mind that the organization must first conclude a agency agreement, and then enter into an agreement with the supply organization. Then it will be clear that the agent acts in fulfillment of the order of the Customer and has the right to take into account in income only agency remuneration p. 6 of the information letter of the Presidium of you of 11/17/2004 No. 85; Letter of the Ministry of Finance of February 10, 2009 No. 03-11-06 / 2/24. In your case, this requirement is likely to be executed. Therefore, perhaps the most optimal option for you is to account for the reimbursement in income and accounting in the cost of the value of paid communal services For yourself and co-owners.

Accounting for interest on non-standard loan

The company has a loan with fixed amount Remuneration for 5 years. During the 9 months of this year, the monthly interest expense was calculated as solid amount loan rewards divided by quantity calendar days Loan term and multiplied by number of days in a month. On October 1, the company signed an additional agreement with the lender, according to which it is necessary to pay off the remaining loan amount and the remaining remuneration on the loan (without proportional reduction) up to December 31 of the current year. Is it possible to include the full amount of expenses on the cost of expenses?

: When answering, we mean that the transactions between the company and the lender are not controlled.

If the term of the loan agreement accounts for more than one reportable (tax) period, then interest in the full amount is taken into account in order to calculate the income tax for the last number of each month during which the company used borrowed money (regardless of the timing of their payment), and also on the date of repayment of the loan sub. 2 p. 1 Art. 265, paragraph 1 of Art. 269, paragraph 8 of Art. 272 Tax Code of the Russian Federation; p. 1 Art. 809 of the Civil Code of the Russian Federation.

The remaining remuneration amount paid for an additional agreement is your interest rate on the loan, the amount of which is established by the contract. Therefore, it is accounted for for the purpose of taxation of profit.

Attract highly qualified foreigners

Tityaeva Lyudmila

The company invited highly qualified foreign specialists to work. They paid a lifting manual, took into account these expenses in tax accounting. There is a permit to work from April 5, 2015, the working visa is framed from May 25, 2015. Questions:
1) What documents on these specialists will watch IFTS when checking income tax (flights, cash check For lunch in a cafe, a receipt for accommodation in a hotel or just an order of the enterprise to pay the lifting aids);
2) Specialist presented documents on the passage dated March 2015 as with them to be?

: 1. It is better that you have the originals of all primary documents confirming the cost of employee to move and arrange. They will be proof that the lifting organizations paid by your organization - reasonable expenses p. 1 Art. 252 NK RF. Also need an order to pay a lifting and employment contract with a highly qualified foreign specialist (VKS), which indicates which it is its costs for moving and arrangement and exactly what amount compensation.

If the Primary Documents at the VKS is not, and there is only an order for the payment of lifting and condition about their payment in the employment contract, then there is a risk that the inspection will remove the costs of them from the calculation of the income tax. True, there are chances that you will be able to challenge it in court Resolution of the FAS MO of 17.02.2012 No. A40-47955 / 11-140-210.

2. To obtain a permit for the work of the VKS with it, the employment contract has already been concluded sub. 2 p. 6 tbsp. 13.2 of the Law of July 25, 2002 No. 115-FZ; Art. 327.3 TC RF. That is usually VKS is an employee of the organization even before receiving permission, work visa, moving and arrangement.

Thus, if an employment contract has already been concluded on the date specified in the travel documents, or an invitation was sent to him, then, in our opinion, it is possible to take into account the cost of paying lifting when calculating taxable profits, despite the fact that documents for travel The date is earlier than the work permit and work visa. Otherwise, there is a risk that the inspection will question the presence of such a connection and, consequently, the validity of reimbursement of CU expenses for passage p. 1 Art. 252 NK RF.

Conferences with the participation of representatives of the media in order to create a positive image of the organization and an increase in the subscriber, agency and provider base is recognized as an advertising event, since the information disseminated is addressed to an uncertain circle of individuals *. However, from the provisions of Art. Art. 14 - 16 advertising laws that establish the requirements for advertising posted in the media follows that such events are not recognized by advertising in the media. Hence, specified expenses The costs of advertising events via the media are not related, so they cannot be taken into account in order to tax profit in full. These expenses are taken into account in the amount not exceeding 1% of the revenue from the implementation, determined in accordance with Art. 249. Tax Code RF, on the basis of para. 5 p. 4 tbsp. 264 of the Tax Code of the Russian Federation, subject to the recognition of them with the relevant requirements established by paragraph 1 of Art. 252 Tax Code.

About this letter of the UFNS of the Russian Federation in Moscow of November 22, 2011 No. 16-15 /

Subparagraph 28 of paragraph 1 of Art. 264 of the Tax Code of the Russian Federation for other costs associated with production and implementation, the expenses of the taxpayer for advertising (acquired) and (or) sold goods (works, services), the taxpayer, trademark, and service sign, including participation in exhibitions and fairs , taking into account the provisions of clause 4 of the title / q.

So, according to paragraph 4 of Art. 264 of the Tax Code of the Russian Federation to expenses for advertising purposes in order to tax include expenses:

on advertising events through the media (including print announcements, radio and television transmission) and telecommunication networks;
light and other outdoor advertising, including the manufacture of advertising stands and billboards;
participation in exhibitions, fairs, expositions, design of showcases, exhibitions and sales, rooms of samples and demonstration halls, the manufacture of advertising brochures and directories containing information about the products sold, performed by the work provided by the services, trademarks and maintenance signs and (or) about the most organizations, markdown of goods, fully or partially lost their initial qualities When exposure.

The expenses of the taxpayer for the acquisition of (manufacturing) of prizes given by the winners of the drawing during mass advertising campaigns, as well as the costs of other types of advertising, not specified in the para. 2 - 4 p. 4 tbsp. 264 of the Tax Code of the Russian Federation carried out during the reporting (tax) period, for tax purposes are recognized in the amount not exceeding 1% of the revenue from the implementation determined in accordance with Art. 249 Tax Code.

According to paragraph 1 of Art. 3. Federal Law from 03/13/2006 N 38-FZ "On advertising" under advertising means information common in any way, in any form and using any means addressed to an undefined circle of persons and aimed at drawing attention to the advertising object, forming or maintaining interest in it and His promotion on the market.

Thus, conferences with the participation of representatives of the media in order to create a positive image of the organization and an increase in the subscriber, agency and provider base through the media is recognized as an advertising event, since the information distributed is addressed to an uncertain circle of persons. However, from the provisions of Art. Art. 14 - 16 advertising laws that establish the requirements for advertising posted in the media follows that such events are not recognized by advertising in the media.

Therefore, the indicated costs of expenses for advertising activities through the media are not related, so they cannot be taken into account in order to tax returns in full. These expenses are taken into account in the amount not exceeding 1% of the revenue from the implementation, determined in accordance with Art. 249 of the Tax Code of the Russian Federation, on the basis of para. 5 p. 4 tbsp. 264 of the Tax Code of the Russian Federation, subject to the recognition of them with the relevant requirements established by paragraph 1 of Art. 252 Tax Code.

At the same time, the expenses of the company related to the nutrition of media representatives organized within the framework of an advertising event may be considered as economically acquitted normized costs, since they are due to customs of business turnover.

Meanwhile, the cost of delivery of media representatives and employees of the Organization to the place of holding a press conference can be recognized as economically sound expenditures only if the event is organized in a place to reach public transport does not seem possible.

* Advertising on TV refers to one of the most effective methods of promoting products on highly competitive modern markets. Agency "FD Media" offers assistance to your business in organizing an effective advertising campaign: from leaving individual media plants before moving videos own production Essential time leading TV channels of Russia.

Conference expenses accounting

Companies often carry out professional conferences on which they share experiences discuss strategic development, opening new directions. Such events pursue several goals at once: to train staff, exchange views, rally team. Elizabeth Seitbekova, controlling the Korn-Audit LLC, told the "settlement", how to recognize spending on such an event.

The question of the recognition of the costs of the conference largely depends on how the company organizes events, which contracts it concludes which cost estimate is planned. Of course, it is easier to recognize spending if you conclude a contract with a specialized organization. At the same time, if you conduct this event yourself, you can save. However, in the latter case, there is a chance of risk recognition risks. Consider both options and solve what suitable is better.

Option 1: Conclusion of a contract with a third-party company

If the company wants to hold a conference at the proper level, while not spending strength and time on its organization, you can invite a specialized company that organizes the event.

Today, there are many firms offering such services. They own or rent rooms, equipment, and also provide additional services: meeting guests at the airport, providing translators, leading activities, organize food. Also, such companies are invited at the conference of teachers, consultants, experts who can train employees with new disciplines and skills.

It is important to choose the firm that organizes the conference. It should have experience in conducting such events, premises and equipment that meet the requirements of the customer. In order to choose a company that offers best conditions, it is advisable to hold a contest.

After you found the organizer, you need to conclude a contract with him. Most often, this is a contract for the provision of services. According to this agreement, the Contractor undertakes on the task of the Customer to provide services, and the latter undertakes to pay for them (Art. 779 of the Civil Code of the Russian Federation).

There will be significant conditions that determine the specific type of service provided (paragraph 1 of Art. 779 of the Civil Code of the Russian Federation), and the price.

Please note the types of services offered may vary. Then the reporting documents will be different. If we are talking about consulting services confirming the document will be an act of acceptance-transmission with the allocation of types of services provided. At the same time, in the resolution of the FAS of the Moscow District of October 10, 2011 in case number A40-30370 / 10-127-132, the court indicated that the lack of information on specific consultations and recommendations of the taxpayer is not a circumstance that excludes its right to consider Costs for consulting services.

If you hold a corporate event yourself, you can save. However, in the latter case, there is a chance of risk recognition risks.

The subject of the contract may be educational services if the conference is associated with the training of employees. In this case, the Agreement needs to be specified: Conditions that determine the specific type of educational service, that is, what the employee is taught, and the cost. It is necessary to document documented that training is carried out in the interests of the company, that is, such costs are economically justified (paragraph 1 of Art. 252 Tax Code of the Russian Federation). In addition, in accordance with the legislation on education, such services are licensed, that is, it is necessary to request a copy of a permits of a permitting document from a conductive company's event.

Papers confirming that the staff went through the course of study, there will be diplomas (certificates, certificates), certificates and certificates issued by an educational institution, or other documents (contract, act on the provision of services, etc.) with an indication of the training program.

If the company concludes a consulting service agreement, such expenses are recognized on the basis of subparagraphs 14 and 15 of paragraph 1 of Article 264, paragraph 1 of Article 252 of the Tax Code of the Russian Federation. Mandatory condition To recognize these spending is a documentary confirmation of the provision of the service.

If the company concludes a training contract, then the cost is recognized in expenditures on the date of signing an act or obtaining another document confirming that the employee graduated from education or completed its stage (paragraph 3 of paragraph 7 of Art. 272 \u200b\u200bof the Tax Code of the Russian Federation).

The cost of any training is not subject to personal income tax, if it is carried out russian Organizationlicensed for such activities or a foreign organization with the relevant status (paragraph 21 of Art. 217 of the Tax Code of the Russian Federation, the emails of the Ministry of Finance of 11.11.2013 No. 03-04-06 / 48063, from 04/23/2010 No. 03-03 -06/1/291 (p. 2), from 10/15/2007 No. 03-04-06- 01/357). Keep in mind, such services are not subject to insurance premiums.

Option 2: Organizer himself

If the company wants to save and hold a conference independently, it will be necessary to seek the premises themselves, enter into banquet service contracts and much more. Since spending per event can vary significantly, then you need to adhere to the next algorithm of action.

First you need to make an estimate estimate. In order to understand what costs will have to be incredible, it is necessary, first of all, to calculate spending and approve the order by the leader. Among different species Expenses can be allocated as follows: on posting information on the conference in the media; on advertising events; to send invitations, brochures or advertising catalogs; to ensure invited handouts; for rental hall, audio and video equipment; To pay for the services of lecturers, their locations to the place of the seminar and back, as well as for accommodation in the hotel and for payment of translator services. In addition, the company needs to be finished and to other expenses. For example, the costs of: the manufacture of souvenir products for the participants of the seminar; purchase of consumables, projector, flipchart; organization of coffee pause, dinners or receptions; Employee travel costs, hotel.

The estimate will be greater or less depending on whether there is a room in which you can spend a similar event, or you need to rent it.

Another feature in the case of an independent organization of the event will be the normalized nature of spending. Executive expenditures during the reporting period are included in the composition of others in the amount not exceeding 4 percent of the spending of the firm for labor for this taxable period.

After that, you can conclude agreements with companies that provide all these services. With an independent organization, the company will have to conclude several contracts. So, if the company is advertising, then it is necessary to conclude a contract for the provision of advertising services.

Informing must be addressed to an unlimited number of persons. A confirmation document will be an act of acceptance and transmission.

When renting a hall, the corresponding contract will also be concluded. The only essential condition for such an agreement arising from the law is a condition for the lease. According to paragraph 3 of Article 607 of the Civil Code, the contract must contain data that can be determined to establish property to be transferred to the company as a lease object. With their absence, the condition of the object to be transferred to the lease is considered inconsistent, and the agreement itself is inconclusive.

If we talk about the manufacture of souvenir products, providing participants with handouts, then the Customer must sign a contract with the Contractor's company. The main condition that must be coordinated to the parties in the contract is its subject. This is a significant condition (paragraph 1 of Art. 432 of the Civil Code of the Russian Federation). In accordance with paragraph 1 of Article 702, paragraph 1 of Article 703, Article 726 of the Civil Code of the Russian Federation, the subject of the contract is recognized by the work and its result. The initial and end time is also recognized by the courts. substantial conditions Based on the provisions of paragraph 1 of Article 708 of the Civil Code of the Russian Federation. The parties can establish the following forms of calculations in the contract: with cash or with the help of counter contracts (delivery, fee, compensated provision of services, lease). Acceptance-transmission will be carried out according to the appropriate act.

When organizing a conference, some goods (for example, paper, handles, flipchart, projector), the company will need to be purchased, and then you need to conclude a contract of sale.

The necessary condition of the contract will be the name, the number of goods and its price.

We now move on to recognizing costs. With them, when an independent organization of the event is not so simple, as in the first case.

Recognition of expenses

Companies that organize events independently recognize expenses different ways. The first option is to recognize all spending as a representative.

The legitimacy of this approach is confirmed in the Resolution of the FAS of the North Caucasus District of October 15, 2007 No. F08-6877 / 2007-2552A in case No. A63-2652 / 2007-C4. The court then indicated that the costs of holding conferences, meetings, receptions, annual general Assembly Shareholders are representative.

However, it must be remembered that the list of such spectors is limited. Representatives include: expenses for official reception (breakfast, lunch or other similar activities) for these persons, as well as officials of the taxpayer organization participating in the negotiations; Transportation of business partners to the venue of the event and (or) meeting of the governing body and back; Boftle service; Payment for services of translators not consisting in the state of the company (paragraph 2 of Art. 264 of the Tax Code of the Russian Federation).

Another feature in this case There will be a normalized cost of expenses. Executive spending during the reporting period are included in other expenses in the amount not exceeding 4 percent of the spending of the company for labor for this tax period.

The second option is to recognize each type of cost separately. Thus, the cost of renting the conference room relate to representative and recorded in the composition of others (PP. 22 of paragraph 1 of Art. 264 of the Tax Code of the Russian Federation). Part of the costs can be recognized by spending on advertising. These include including costs: participation in exhibitions, fairs, expositions; Design of showcases, exhibitions and sales, rooms of samples and demonstration halls; Production of advertising brochures and catalogs containing information about the products sold, performed by the work provided by the services, trademarks and maintenance signs, and (or) about the organization itself and others (clause 4 of Art. 264 of the Tax Code of the Russian Federation, the letter of the Ministry of Finance of 09.08.2013 . № 03-03-06 / 1/32239).

If the conference is connected with the delivery of workers from other regions, then the company will arise travel expenses. Let me remind you that in accordance with Article 166, a business trip is a ride of an employee by order of the employer for a certain period for the fulfillment of the instruction outside the place of permanent work. In the direction of the company's specialist, it is obliged to refund him (Art. 168 of the Labor Code of the Russian Federation): expenses on the passage, on hiring residential premises, Additional costs associated with accommodation outside of permanent residence (daily), other spending made by the employee with permission or knowledge of the employer.

According to paragraph 1 of Article 264 of the Tax Code of the Russian Federation, the costs of this trip are recognized by other expenses related to the production and implementation. Recognition of certain types of expenses will avoid exceeding the rules for the company's executive costs.

Elizabeth Seitbekova, for the magazine "Calculation"

Read about everything useful for the work of the accountant, read in the professional accounting press! Select Magazine \u003e\u003e

Costs for participation in the conference

Question-answer on the topic

Agrofirma sends to an international conference on agrarian issues of his founder. Can she take into account for tax purposes profit of the cost of the conference and travel expenses?

It depends on the status of the founder - it is an employee of the agrofirm or not.

The main condition for the adoption of tax accounting is their economic validity (paragraph 1 of Art. 252 of the Tax Code of the Russian Federation). That is, expenses should be aimed at receiving income.

If the founder of the agrofirm is its employee, then the relationship of expenditures with future income is quite traced. So, the conference participant will acquire new knowledge and experience that can convey to employees. It can also expand contacts with both existing and potential customers. In this case, the costs associated with participation in the conference can be taken to tax accounting (sub. 49 p. 1 of Art. 264 of the Tax Code of the Russian Federation). In addition, it is possible to reduce profit and travel expenses associated with a conference trip (passage, accommodation, daily). The basis is subparagraph 12 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation.

If the founder will go to the international conference on behalf of the agrofirma, which is not its employee, the possibility of making incurred costs for income taxation is very dubious. After all, you can only talk about a business trip if the trip is carried out within labor relationship (Art. 166 of the Labor Code of the Russian Federation). And trace the connection between incurred costs and potential expenses in this case is also very difficult.

Costs for participation in the conference

Is it possible to take into account the costs associated with the participation of an employee in the sectoral conference, as part of income tax expenses? Whether they are reasonable when calculating tax base? Experts of legal consulting service guarantors Auditor professional accountant Tatyana Karataeva and the auditor Elena Melnikova.

An employee traveled on a business trip to participate in the conference on personnel policy in the industry. The organizers have provided an agreement for the provision of participation services in the event, a copy of the license for training on the advanced training program, the Act on the provision of services, an invoice. The main activity of the organization is the provision of communication services. How to take into account the costs of participation in the conference for tax purposes?

In accordance with paragraph 1 of Art. 252 Tax Code of the Russian Federation The Organization may reduce the received income for the amount of expenses. At the same time, expenses should be economically reasonable, documented and aimed at receiving income.

The organization's expenses for training workers are accepted for tax purposes in the manner prescribed by sub. 23 p. 1 and paragraph 3 of Art. 264 NK RF. They are included in other expenses if:

1) Training in the main and additional professional educational programs, training and retraining of taxpayer employees are carried out by Russian educational institutionshaving an appropriate license;

2) Training (retraining) workers who have entered into an employment contract with the taxpayer or individuals who have entered into an agreement with the taxpayer, providing for the obligation of an individual no later than three months after the end of the specified training, training and retraining paid by the taxpayer, arrange an employment contract with him And to work at the taxpayer at least one year (the letter of the Ministry of Finance of Russia dated March 17, 2009 No. 03-03-06 / 1/144).

As explained the Ministry of Finance of Russia in letters of 28.02.2007 No. 03-03-06 / 1/1007, from 09/03/2006 No. 03-03-04 / 1/657 and from 16.03.2.2002 No. 04-04-06 / 88, documentary confirmation in this case may be an agreement with an educational institution, the order of the head on the direction of the employee for training, training program Educational institution with an indication of the number of hours of visits, a certificate or other document confirming that the staff has been trained, the Act on the provision of services.

If any of the above conditions is not respected, then it is impossible to consider the costs of training and retraining for profit tax purposes.

In this case, the costs of participation in the conference cannot be attributed to training spending on the basis of sub. 23 p. 1 and paragraph 3 of Art. 264 of the Tax Code of the Russian Federation, since it follows from the issue that the condition of issuing a training certificate is not followed, there is no agreement with the Russian educational institution.

At the same time, expenses for participation in the conference subject to their compliance with the requirements
art. 252 Tax Code of the Russian Federation can be recognized when calculating the income tax on other grounds.

So, about the validity of such expenses, I would like to pay attention to the opinions of the highest courts of the Russian Federation.

The plenum of the Russian Federation in the decision of 12.10.2006 No. 53 indicated that the validity of the costs taken into account when calculating the tax base should be assessed with the circumstances indicating the intentions of the taxpayer to receive a positive economical effect As a result of real entrepreneurial or other economic activity. And we are talking about the intentions and purposes (orientation) of this activity, and not about future results.

In the definition of the Constitutional Court of the Russian Federation dated 04.06.2007 No. 320-O-P, it is said that chapter 25 of the Tax Code establishes a certain correlation of income and expenses and the connection of expenses from the activities of the Organization for Profit Demanding.
At the same time, given the risky nature of entrepreneurial activity, the validity of expenses cannot be assessed from the point of view of their feasibility, rationality, efficiency, or the result obtained.

The Constitutional Court of the Russian Federation believes that the norms of Art. 252 Tax Code of the Russian Federation can not be applied arbitrarily because they require the establishment of an objective communication of the taxpayer's expenses and the focus of its profit activities, and the burden of proving the unreasonableness of the taxpayer's expenses is assigned to tax authorities.

The main conclusions of the Constitutional Court of the Russian Federation are repeatedly repeated in the letters of the Ministry of Finance of Russia of 10/22/2008 No. 03-02-07 / 1-418, from 12.05.2008 No. 03-03-06 / 2/4 and dated 12/21/2007 No. 03-03 -06/1/884.

Thus, the Supreme Arbitration Court of the Russian Federation and the Constitutional Court of the Russian Federation assume that not all expenses of the organization may bring income in the future, but this does not mean that they should be recognized economically unfounded.

The cost of payment of participation of employees in the conference is not treated. They can be taken into account in other expenses related to production and (or) implementation, depending on the subject of the conference according to:

sub. 14 p. 1 Art. 264 Tax Code of the Russian Federation (expenses for information services);

sub. 15 p. 1 Art. 264 Tax Code (expenses for consulting and other similar services);

sub. 27 p. 1 Art. 264 of the Tax Code of the Russian Federation (expenses for the current study (research) of the market situation, collecting information directly related to the production and sale of goods (works, services);

sub. 49 p. 1 Art. 264 Tax Code of the Russian Federation (other expenses related to production and (or) implementation).

For economic justification and documentary confirmation of expenses for participation
in the conference, we recommend prepare:

invitation to participate;

detailed conference program;

the order of the head on the direction of the employee on a business trip and (or) official task;

report of the employee on participation in the conference;

official instructions of the employee confirming the immediate relationship of the subject of the visited conference with the executable duties and the type of activity of the organization;

contract for the organization and conduct of the event;

act of work performed and (or) services rendered;

certificate issued;

invoice.

In accordance with sub. 12 p. 1 Art. The 264 Tax Code of the Russian Federation as part of other expenses related to production and implementation, travel expenses to which, in particular, belong are taken into account:

the cost of passing an employee to the venue of a business trip and back to the place of permanent work;
costs for hiring residential premises. According to this article, expenses are also subject to employee expenses for payment additional servicesprovided in hotels (with the exception of service costs in bars and restaurants, service costs in the room, expenditures for using recreational and wellness objects);
daily or field satisfaction within the norms approved by the Government of the Russian Federation;
expenses for registration and issuance of visas, passports, vouchers, invitations and other similar documents;
consular, airfield fees, fees for the right to entry, passage, transit of automotive and other transport, for the use of sea channels, other similar structures and other similar payments and fees.

Consequently, the fare of the employee to the venue of the conference and back, the cost of living during the event and daily diurnal is carried out in full in other expenses related to production and (or) implementation, as expenses for business trips on the basis of sub. 12 p. 1 Art. 264 NK RF.

Thus, documented the costs of participation in the conference, as well as the participant's travel costs, can be included in the costs when calculating income tax under Art. 264 and art. 252 Tax Code. Of course, provided that participation in the conference is associated with the entrepreneurial activity of the organization.

Costs in "profitable" internet conference

We continue to publish answers to questions of our readers, asked at the September online conference on income tax. Today on the agenda, the accounting of non-standard expenses.

Accounting for "non-core" medical examination

: The costs of compulsory medical examinations are taken into account in order to tax profit as other sub. 7 p. 1 Art. 264 of the Tax Code of the Russian Federation; Letter from the Ministry of Finance of 05/27/2015 No. 03-03-06 / 1/30407. At the same time, those inspections (preliminary, periodic) are understood that the employer is obliged to organize for some categories of its employees by virtue of direct indication of this in law or another regulatory act of Art. 213 TK RF; h. 2 tbsp. 46 of the Law of 21.11.2011 No. 323-FZ.

As we understand, your workers performed on the food plant installation of the ventilation system on the basis of a civil contract. And on receipt of medical records insisted the customer of work, that is, the food company. Responsibility to receive medical contracts to your employees is not legally established by paragraph 1 of Art. 23 of the Law of 02.01.2000 No. 29-FZ; Order of Rospotrebnadzor of 20.05.2005 No. 402. To justify your costs, such a physical examination is necessary that the condition for its mandatory conduct is fixed in the contract with the customer or an additional agreement to it. That is, from documents it should be clearly seen that the medical examination is a prerequisite for the customer, without the execution of which it is impossible to receive an order for work. In this case, your medical examination costs will be economically justified by Art. 252 Tax Code.

Cost of corporate events in expenditures do not take into account

: Costs for corporate and telecommunication activities in tax expenses are not taken into account by PP. 29, 49 tbsp. 270 NK RF; Letters of the Ministry of Finance of November 22, 2010 No. 03-04-06 / 6-272 (p. 2), from 09/11/2006 No. 03-03-04 / 2/206. After all, verifiers consider such waste economically unreasonable.

Some organizations are trying to take into account the costs of holidays and events as part of executive expenses. But for this, such events should be present, except for your employees, also staff of counterparties. And of course, you will need documents confirming the business nature of the event. I am a letter of the Ministry of Finance of 01.11.2010 No. 03-03-06 / 1/675.

But even in this case, the cost of directly entertainment events will not be able to take into account in the consumption x the letter of the Ministry of Finance dated December 1, 2011 No. 03-03-06 / 1/796.

Free business breakfasts for employees - not expense

: Two options are possible:

the provision of such a free supply is provided in a labor or collective agreement, then the cost of buying products can be taken into account in the costs of the cost of paying the work of the Ministry of Finance from 04.06.2012 No. 03-03-06 / 1/22;
such responsibility did not take the employer, then it will not be possible to take into account expenses. After all, the acquisition of products (including for business breakfasts) You do not assocbiate with the holding of representative activities, it means that they cannot be considered as representative expenses. It will not be possible to take into account these costs as the cost of providing normal working conditions, since the payment of the goods of personal consumption of employees and the cost of food for them (including tea and coffee) costs are not a consumption of 29 art. 270 NK RF; Letter of the Ministry of Finance of 11.06.2015 No. 03-07-11 / 33827.

The cost of repairing the road will reduce income tax

: If the repaired road is located on the land plot located in the property of the enterprise, and is used to maintain its activities, the cost of its repair can be taken into account when calculating the income tax. 1 Art. 252 Tax Code of the Russian Federation; The letter of the Ministry of Finance dated December 24, 2012 No. 03-03-06 / 1/719.

In other cases, the company will have to prove to the tax authorities that this road is used in its commercial activities and the letter of the Ministry of Finance dated July 17, 2012 No. 03-03-06 / 2/81. Note that the courts are considered: if the repair of access roads is aimed at ensuring normal production activities, such expenses can be taken into account in taxation and see, for example, the RESOLUTION of the SCP of SCP on July 28, 2015 No. A52-3102 / 2014; FAS MO of 05.12.2012 No. A40-47856 / 10-107-250; FAS WE from 01.06.2010 No. F09-3938 / 10-C3.

Machines for executives: how to consider expenses

Steering staff are provided with the company's personal use of the company. This is enshrined in the employment contract. Also, the employee is compensated for car service costs (gasoline, washing) as part of the wage. Car insurance costs (CASCO, OSAGO), on its repair and maintenance are paid by the organization. It is legitimately a reflection of the depreciation, gasoline costs (on the basis of travel sheets) and car wash on the article "Expenses of labor" in tax accounting, and reflection of expenses for current repairs, maintenance, insurance - how other expenses?

Warning the head

In order to take into account the costs of repair, then insurance cars, Provided by employees to personal use, most likely, have to go to court.

: Since the costs of gasoline and car wash provided to the personal use of employees are provided for by employment contracts, such costs can be taken into account as the cost of payment of work and paragraph 25 of Art. 255 NK RF.

As for the depreciation of cars, the costs of their repair, maintenance, insurance, then with a large probability of the inspection will be against the accounting of these costs in tax flows. 252, paragraph 29 of Art. 270 NK RF. There is a risk that such cars will not be found at all amortized property, as not used to obtain income A p. 1 Art. 256 NK RF.

A service car in personal use is a weighty part of the social package for the top manager. Only almost all the costs of such a car will cover from his pocket, if it does not want to argue with the IFTS

However, you have chances to defend your right to recognize costs as "profitable" costs. So, for example, 9 AAS, considering a similar case, rose to the side of the Organization and Resolution 9 AAS of 02.26.2013 No. 09AP-1566/2013. The court noted that since the employee's wages are compensated by the ability to use a service car, then the cost of its maintenance must be taken into account when income tax. The following may also serve as the following:

the provision of cars was due to the goals of a business nature - attracting highly qualified workers, additional stimulation, increasing loyalty to the organization;

many workers who entered the use of the car had a traveling nature;

workers who refused to use a service car for personal purposes received a surcharge comparable to monthly depreciation costs and car content.

Elevated wastewater fee

How to take into account the costs of discharge of wastewater on an increased percentage?

: It is important to understand who and for what exactly you pay:

we are talking about excessive emissions of pollutants into the environment, the fee for this cannot be taken into account in the expenditures when calculating the tax on the profits b. 4 of Art. 270 NK RF; p. 7 order, approved. Government Decree of 28.08.92 No. 632; Resolution of the Presidium of You of January 24, 2006 No. 7317/05;

in your question, we are talking about an increased fee of a third-party organization for exceeding the standard of wastewater relief and pollutants, it can be taken into account in the composition of material expenses. After all, according to the Presidium of you (with which the Ministry of Finance agrees), an increased fee for the excess of the regulatory discharge of wastewater and pollutants is a differential tariff for receiving and neutralizing the harmful substances contained in the sewage of x sub. 7 p. 1 Art. 254 NK RF; Decisions of the Presidium of you of 01/24/2006 No. 7317/05, from 15.06.2005 No. 15378/04; Letters of the Ministry of Finance dated December 24, 2012 No. 03-03-06 / 1/717, from 04/20/2012 No. 03-03-06 / 1/203.

Costs under the joint operation agreement

: The owner of the building, which concluded an agreement with the supply organization (hereinafter - the owner-payer), should include the amounts received from other co-owners in reimbursement of utility services and Art. 249 of the Tax Code of the Russian Federation; Letters of the Ministry of Finance dated February 17, 2014 No. 03-11-06 / 2/6308, from 04/17/2013 No. 03-11-06 / 2/13097, from 05.12.2012 No. 03-11-11 / 359. At the same time, the payer's owner can recognize in its expenditures the cost of all paid utility payments, both for itself and for the co-owls in sub. 5 p. 1 Art. 254 NK RF.

The agreement mentioned in the question theoretically can be a century agreement. After all, it is important to the essence of the legal relations prescribed in the document, and not what his name is E Art. 421 of the Civil Code. The agent includes incomes only the amount of its remuneration I p. 1 tbsp. 1005 Civil Code of the Russian Federation; sub. 9 p. 1 Art. 251 NK RF. But keep in mind that the organization must first conclude a agency agreement, and then enter into an agreement with the supply organization. Then it will be clear that the agent acts in fulfillment of the order of the Customer and is entitled to take into account in income only agency remuneration e clause 6 of the information letter of the Presidium of you dated November 17, 2004 No. 85; The letter of the Ministry of Finance of February 10, 2009 No. 03-11-06 / 2/24. In your case, this requirement is likely to be executed. Therefore, perhaps the most optimal option for you is to take into account the reimbursement of income and accounting in the cost of paid utilities for themselves and co-owners.

Accounting for interest on non-standard loan

The company has a loan with a fixed amount of remuneration for 5 years. Within 9 months of this year, in tax accounting, monthly interest consumption was calculated as a solid amount of a loan remuneration, divided by the number of calendar days of the loan period and multiplied by the number of days in a month. On October 1, the company signed an additional agreement with the lender, according to which it is necessary to pay off the remaining loan amount and the remaining remuneration on the loan (without proportional reduction) up to December 31 of the current year. Is it possible to include the full amount of expenses on the cost of expenses?

: When answering, we mean that the transactions between the company and the lender are not controlled.

If the term of the loan agreement accounts for more than one reportable (tax) period, then interest in the full amount is taken into account in order to calculate the income tax for the last number of each month during which the company used borrowed money (regardless of the timing of their payment), and Also on the date of repayment of the loan and sub. 2 p. 1 Art. 265, paragraph 1 of Art. 269, paragraph 8 of Art. 272 Tax Code of the Russian Federation; p. 1 Art. 809 of the Civil Code.

Attract highly qualified foreigners

The company invited highly qualified foreign specialists to work. They paid a lifting manual, took into account these expenses in tax accounting. There is a permit to work from April 5, 2015, the working visa is framed from May 25, 2015. Questions:
1) What documents on these specialists will watch IFTS when checking income tax (flights, cash check for lunch at a cafe, receipt for accommodation in a hotel or just an order of the enterprise to pay lifting aids);
2) Specialist presented documents on the passage dated March 2015 as with them to be?

: 1. It is better that you have the originals of all primary documents confirming the cost of employee to move and arrange. They will be proof that the lift paid by your organization is the reasonable consumption of 1 tbsp. 252 Tax Code. Also need an order to pay a lifting and employment contract with a highly qualified foreign specialist (VKS), which indicates which it is its costs for moving and arrangement and exactly what amount compensation.

If the Primary Documents at the VKS is not, and there is only an order for the payment of lifting and condition about their payment in the employment contract, then there is a risk that the inspection will remove the costs of them from the calculation of the income tax. True, there are chances that you will be able to challenge this in court. Resolution of the FAS MO of 17.02.2012 No. A40-47955 / 11-140-210.

2. To obtain permission to work, the work of CU with it should already be concluded by the employment contract. 2 p. 6 tbsp. 13.2 of the Law of July 25, 2002 No. 115-FZ; Art. 327.3 TK RF. That is usually VKS is an employee of the organization even before receiving permission, work visa, moving and arrangement.

Participation in the Departure Conference

saigak said (s): 04/14/2011 22:33

saigak said (s): 04/15/2011 18:22

saigak said (s): 04/15/2011 18:25

saigak said (s): 04/15/2011 18:32

saigak said (s): 04/16/2011 00:20

yut said (s): 04/16/2011 09:43

stas® said (s): 04/22/2011 14:34

Before asked - check here, did not answer it before. Or take advantage search.
Not sure how the word is written - look in vocabulary .

yut said (s): 04/23/2011 12:03

stas® said (s): 04/23/2011 12:38

Treaty without estimates: How to reflect in tax accounting travel expenses?

Organization (LLC, customer) applies general System taxation.

Two employees are focused on a business trip to participate in the conference (meeting) of the gas industry workers, which will be held in foreign state. Speech is planned at this event of employees of the organization. The organization (executor), organizing the event, was concluded a contract for the provision of services in the amount of 370,000 rubles. According to the contract, the Contractor organizes the participation of representatives of the Customer in the meeting, and also provides their accommodation (hotel room) and meals (including a coffee break in meeting breaks). The contract does not contain applications in the form of a estimate reflecting the components of the price of the service. In the fact of the provision of services, the Contractor submits the Act of the Services rendered on total Without instructions in it, the cost of individual components of the services provided (accommodation, nutrition and other). The cost of the service in the contract and the act is indicated without VAT, as the performer applies USN.

How to accommodate the cost of living, to take into account tax accounting? Is NDFL accrued from the cost of employees and their stay in the hotel?

On this issue we adhere to the following position:

The costs of the Organization related to the participation of its employees in the meeting can be recognized as part of other expenses related to the production and implementation, on the basis of PP. 27 or PP. 49 p. 1 Art. 264 NK RF.

In the case under consideration, from the cost of the staff and their accommodation in the hotel NDFL is not charged. However, considering the presence judicial practice, There is a chance of a tax dispute on this issue.

Justification of the position:

Profit Tax

To recognize one or another costs of organizing expenses in order to calculate the tax base for income tax, first of all, it is necessary to qualify them.

In the situation under consideration, the organization carries the cost of participation of employees in a meeting associated with its production activities. According to the agreement concluded with the Organizer, an agreement in the cost of services, except for directing the participation of representatives of the Organization in the meeting, also includes the provision of their nutrition and the organization of their stay at the hotel.

From the issue it follows that the cost of food and accommodation at the meeting of the meeting participants separately in the contract and the act of services rendered is not indicated, only the total cost of the services of the organizer is indicated. Accordingly, the organization, paying for the participation of its employees at the meeting, acquires a comprehensive service, which includes ensuring participation in the meeting and additional (related) services.

In this regard, we believe that the organization can take into account the specified costs only in a single amount as expenses for participation in the meeting.

So, for example, in the letter of the Ministry of Finance of Russia dated August 13, 2012 No. 03-03-06 / 1/406 It is said that if the provision of food is included in the cost of an agreement on participation in the seminar, and the corresponding costs correspond to the criteria established by the head of 25 NK RF to include them in expenditures that reduce the tax base for the income tax base, the cost of organizing participants can be taken into account as part of the costs for tax purposes.

The possibility of such an expenditure accounting option, in our opinion, is indirectly confirmed by the conclusions of the judges in the resolution of the FAS of the North-Western District of March 14, 2008 No. A56-17471 / 2007. In this ruling, the court indicated that if a service was included in the hotel to accommodate the breakfast clients, but the cost of breakfast was not separately allocated, then the entire cost of the service is taken into account as expenses for accommodation. Such conclusion can be made from paragraph 7 of the Letters of the Ministry of Health and Social Development of Russia dated 05.08.2010 No. 2519-19, which indicates that the price of a commaed employee in the hotel, the price of the room in which includes the cost of breakfast (confirmed by the price list of hotels), insurance contributions Not accrued.

General criteria for accounting for expenses for the purposes of chapter 25 of the Tax Code of the Russian Federation, paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, according to which the taxpayer reduces the received income on the amount of costs (except for the costs specified in Art. 270 of the Tax Code of the Russian Federation).

Expenditures are recognized as reasonable and documented costs (and in cases provided for in Art. 265 of the Tax Code of the Russian Federation, losses), carried out (incurred) by the taxpayer.

Under reasonable expenditures are the cost-effective costs, whose assessment is expressed in cash.

Under documented expenses, the costs confirmed by documents issued in accordance with the legislation of the Russian Federation or documents issued in accordance with the customs of the business turnover used in a foreign country in which the relevant expenses were made, and (or) documents, indirectly confirming the produced expenses (including a customs declaration, an order for a business trip, travel documents, a report on the work performed in accordance with the Treaty). Any costs are recognized as expenses, provided that they are made to carry out activities aimed at receiving income.

In accordance with paragraph 2 of Art. 252 of the Tax Code of the Russian Federation, expenses depending on their nature, as well as the conditions for the implementation and directions of the taxpayer, are divided into the costs associated with production and implementation, and non-deactive costs.

The list of other expenses associated with production and (or) implementation is contained in Art. 264 NK RF. This list is open and allows you to reduce the tax base for income tax, in addition to the specific (named) costs for other economically sound expenses (clause 49 of Art. 264 of the Tax Code of the Russian Federation).

In our opinion, in this case, depending on the issues discussed at a meeting of the gas industry workers, the expenses of the organization associated with the participation of its employees in the meeting can be recognized as part of other expenses related to production and implementation, in particular, on the basis of :

- PP. 27 p. 1 Art. 264 of the Tax Code of the Russian Federation (the cost of the current study (research) of the market situation, collecting information directly related to the production and sale of goods (works, services));

- PP. 49 p. 1 Art. 264 Tax Code of the Russian Federation (other expenses related to production and (or) implementation).

A similar opinion was expressed by representatives of the Ministry of Finance of Russia in a letter dated 12/21/2007 No. 03-03-06 / 1/884: Costs for concluded agreements for the provision of services for the organization of business trips can be taken into account when determining the tax base for the income tax on other expenses, related to production and implementation, on the basis of PP. 49 p. 1 Art. 264 of the Tax Code of the Russian Federation, subject to their economic substantiation and proper documentary confirmation. At the same time, officials paid particular attention to tax law Does not use the concept of economic feasibility and does not regulate the procedure and conditions for conducting financial and economic activities, the validity of expenses that reduce the obtained income for tax purposes cannot be assessed from the point of view of their feasibility, rationality, efficiency or result. By virtue of the principle of freedom of economic activity (Art. 8 Part 1 of the Constitution of the Russian Federation), the taxpayer exercises it on its own risk and is entitled to independently and solely assess its effectiveness and expediency.

It should be noted that such a position is set out in the definitions of the Constitutional Court of the Russian Federation of 04.06.2007 No. 320-O-P and 366-O-P and sustainably supported by the financial department (see, for example, the letters of the Ministry of Finance of Russia from 27.08.2010 No. 03-03-06 / 1/572, from 04/28/2010 No. 03-03-05 / 97).

In the situation under consideration, the meeting in which employees participate is manufacturing and comply with the direction of the organization's activities. Therefore, we believe that the costs of payment for services for the organization of this event are economically reasonable and, subject to their documentary confirmation, may be fully taken into account when determining the tax base for income tax. Such a conclusion regarding participation in the conference was made in the Decree of the Ninth Arbitration Court of Appeal dated 25.02.2011 No. 09AP-2299/2011, 09AP-504/2011. Moreover, the Company was concluded by the contract with the Contractor for the provision of services for organizing the conference, including the organization of single accommodation in the hotel, renting equipment for the conference, Transfer Airport-Hotel Airport, Food Organization. The conference was attended by both employees of society and other advertising organizations, including foreign according to the list. According to judges, since the conference was held to attract potential customers and partners on the basis of an approved program, in the framework of the main type of taxpayer, the services to ensure its implementation, including accommodation during the hotel in the hotel such as responsible persons of society and invited individuals of other organizations , food, transportation and the conference itself (renting hall and equipment) are legitimately attributed in other expenses on the basis of paragraphsPP. 22 and 49 p. 1 and paragraph 2 of Art. 264 NK RF. The judges found that such expenses are economically sound and aimed at the future profit (business development, attracting clients and partners, conclusion of contracts and contracts).

Confirm the cost of participation of employees in the meeting in the meeting, for example, next documents:

- invitation to participate in the meeting;

- program (plan) of events;

- Order of the head on the direction of the employee on a business trip and official task, as well as a report on its implementation (form No. T-10A);

— job description employee confirming the availability of direct communication topics of a meeting with executable duties;

- an agreement on the organization and conduct of the event;

- Act of work performed and (or) services rendered;

In addition, the courts recognize as a confirmation of the participation of the taxpayer employees in such events as conferences, printing from the conference site (Resolution of the FAS of the Moscow District of 04.04.2011 No. F05-5259 / 10 in case No. A40-140560 / 2009).

NDFL

In determining the tax base for NDFL, all incomes of the taxpayer, obtained by him both in cash and in natural forms, or the right to order which it has arisen, as well as income in the form of material benefits determined in accordance with Art. 212 Tax Code of the Russian Federation (paragraph 1 of Art. 210 Tax Code of the Russian Federation).

The income of the taxpayer recognizes the economic benefit in monetary or natural form, taken into account if its assessment is possible and to the extent that such benefits can be assessed, and determined for individuals in accordance with ch. 23 Tax Code of the Russian Federation (Art. 41 of the Tax Code of the Russian Federation). Based on this norm, economic benefits in order to calculus NDFL It can be recognized as an income of an individual only in the case when it is possible to evaluate it (determine its size in monetary terms).

According to PP. 1 p. 2 art. 211 of the Tax Code of the Russian Federation to income received by the taxpayer in kind include, in particular, payment (fully or in part) for it by organizations or individual entrepreneurs of goods (works, services) or property rights, including utilities, nutrition, recreation, training in the interests of the taxpayer.

Thus, in general, payment of the cost of the cost of employees is the income of taxpayers obtained in a natural form, which is subject to taxation of NDFL (letters of the Ministry of Finance of Russia of 11.02.2014 No. 03-04-05 / 5487, from 04/13/2014 No. 03-04-06 / 17104).

At the same time, the specialists of the financial department recognize that if in the consumption of nutrition officers acquired by the organization, there is no possibility to personify and assess the economic benefits received by each employee, income to be taxed by NDFL, does not arise (see, for example, the emails of the Ministry of Finance of Russia of 14.08.2013 No. 03-04-06 / 33039, from 06.03.2013 No. 03-04-06 / 6715, from 08/30/2012 No. 03-04-06 / 6-262, from 05/13/2011 No. 03-04-06 / 6- 107). At the same time, officials indicate that in order to calculate the NDFL, the organization should take all possible measures to assess and account the economic benefits (income) received by the staff.

At the same time, the courts believe that the grounds for the inclusion in the cost of participation in the seminar of the amount paid for the nutrition and cultural program of the employee are not available to the tax base for personal income tax (decree of the FAS of the Ural district of 15.05.2005 No. F09-839 / 05AK).

This approach seems to us quite fair. Thus, in the situation under consideration, employees participate in the meeting on the task of the employer and cannot influence its decision on the payment of individual services related to the conduct of such events. In turn, the Organization under the Treaty with the Organizer of the Meeting is not provided with the right to choose, acquire nutrition services for an employee or not (no possibility of refusal). In addition, the contract certifies only the right of the employee for food and does not indicate the implementation of such rights as an employee.

Taking into account the findings of the Ministry of Finance of Russia and the opinion judicial bodiesWe believe that if the organization in the situation under consideration does not have information about the cost of the nutrition of each employee and does not have the ability to obtain such information, the tax base cannot be determined for calculating the NDFL and, accordingly, NDFL is not charged.

Another argument in favor of accrued NDFL From the cost of the staff at the venue of the meeting, the fact that the employee is aimed at a meeting, but on the initiative and in the interests of the organization, so he does not arise income. Indirectly, such a conclusion can be confirmed by the response of representatives of tax authorities (see Question 19 of the MNC Methods in the Moscow Region dated March 25, 2004 No. 08-03 / BN).

At the same time, the existence of judicial practice indicates the likelihood of disputes with the tax authorities on this issue. It is possible that the tax authorities during verification will be prompted to request data on the cost of the nutrition of one participant from the organizer of the meeting and on the basis of this data will produce tax detachment.

Therefore, we believe that the decision to recognize the fees of the economic benefit of employees the organization should accept independently, taking into account the possibility of assessing such benefits.

Similarly, in our opinion, the situation is consistent with the inclusion of the cost of living. So, in the absence of its allocation of it in the account of the conference organizer, the organization does not have the ability to personify income, therefore, the obligation of the accrual of personal income tax does not occur.

With the same separately dedicated amount, the organization has the right to take into account the component of living costs as part of travel expenses (paragraph 12 of paragraph 1 of Art. 264 of the Tax Code) as the cost of living, because they would have been incurred by the organization in the direction of employees to participate in conference. In this case, there is a liberation from claims NDFL The cost of living on the basis of paragraph 3 of Art. 217 Tax Code (travel expenses).

It should be noted that in the resolution of the FAS of the North-Western district of 26.05.2004 No. A44-2960 / 03-C13, the judges came to the conclusion that the stay in the hotel participants can not be considered as a conference material Benefit employees, since the conference is a production necessity. CashThe hotel listed by the hotel for the residence of the conference participants should not be included in their income.

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Tatyana Karataeva and Elena Melnikova

Is it possible to take into account the costs associated with the participation of an employee in the sectoral conference, as part of income tax expenses? Are they substantiated when calculating the tax base? Experts of legal consulting service are responsible Guarantor Auditor, professional accountant Tatyana Karataeva and Elena Melnikov's auditor.

The organization's expenses for training workers are accepted for tax purposes in the manner prescribed by sub. 23 p. 1 and paragraph 3 of Art. 264 NK RF. They are included in other expenses if:

1) training on basic and additional professional educational programs, training and retraining of taxpayer employees is carried out by Russian educational institutions that have a relevant license;

As explained the Ministry of Finance of Russia in letters of 28.02.2007 No. 03-03-06 / 1/1007, from 09/03/2006 No. 03-03-04 / 1/657 and from 16.03.2.2002 No. 04-04-06 / 88, documentary Confirmation in this case can be an agreement with an educational institution, the order of the head on the direction of the employee for training, the educational program of the educational institution, indicating the number of hours of visits, a certificate or other document confirming that the staff has been trained, the Act on the provision of services.

If any of the above conditions is not respected, then it is impossible to consider the costs of training and retraining for profit tax purposes.

At the same time, the costs of participation in the conference subject to their compliance with the requirements of Art. 252 Tax Code of the Russian Federation can be recognized when calculating the income tax on other grounds.

So, about the validity of such expenses, I would like to pay attention to the opinions of the highest courts of the Russian Federation.

The plenum of the Russian Federation in the decision of 12.10.2006 No. 53 indicated that the validity of the costs accounted for when calculating the tax base should be assessed with regard to the circumstances indicating the intentions of the taxpayer to obtain a positive economic effect as a result of real business or other economic activity. And we are talking about the intentions and purposes (orientation) of this activity, and not about future results.

In the definition of the Constitutional Court of the Russian Federation dated 04.06.2007 No. 320-O-P, it is said that chapter 25 of the Tax Code establishes a certain correlation of income and expenses and the connection of expenses from the activities of the Organization for Profit Demanding. At the same time, given the risky nature of entrepreneurial activity, the validity of expenses cannot be assessed from the point of view of their feasibility, rationality, efficiency, or the result obtained.

The Constitutional Court of the Russian Federation believes that the norms of Art. 252 of the Tax Code cannot be used arbitrarily because they require the establishment of an objective communication of the taxpayer's expenses with the focus of its profit activities, and the burden of proving the unreasonable taxpayer's expenses is assigned to the tax authorities.

sub. 14 p. 1 Art. 264 Tax Code of the Russian Federation (expenses for information services);

sub. 15 p. 1 Art. 264 Tax Code (expenses for consulting and other similar services);

sub. 49 p. 1 Art. 264 Tax Code of the Russian Federation (other expenses related to production and (or) implementation).

For economic substantiation and documentary confirmation of expenses for participation in the conference, we recommend to prepare:

invitation to participate;

detailed conference program;

the order of the head on the direction of the employee on a business trip and (or) official task;

report of the employee on participation in the conference;

official instructions of the employee confirming the immediate relationship of the subject of the visited conference with the executable duties and the type of activity of the organization;

contract for the organization and conduct of the event;

act of work performed and (or) services rendered;

certificate issued;

invoice.

the cost of passing an employee to the venue of a business trip and back to the place of permanent work;

costs for hiring residential premises. According to this article, expenses are also subject to reimbursement of an employee's expenses to pay for additional services provided in hotels (with the exception of service costs in bars and restaurants, service costs, expenditures for using recreational and wellness objects);

daily or field satisfaction within the norms approved by the Government of the Russian Federation;

expenses for registration and issuance of visas, passports, vouchers, invitations and other similar documents;

consular, airfield fees, fees for the right to entry, passage, transit of automotive and other transport, for the use of sea channels, other similar structures and other similar payments and fees.

Question

The enterprise (research institutes) is going to conduct a scientific conference dedicated to the anniversary. The participants of the conference, Russian and foreign scientists, invitations sent out, contributions from the conference participants are not charged. The company rent rooms for the conference and organizes bofetage and banquet. Is it possible to attribute the cost of holding a conference to advertising? Is it possible to take into account their income tax base?

Answer

In this situation, the costs of holding a conference relate to executive expenses, which in turn are part of other expenses related to the production and implementation and, in terms of tax accounting, normalized in accordance with the requirements of legislation. At the same time, the costs of organizing entertainment and recreation, as well as to pay for the passage and residence of participants in the event and on the purchase of gifts to the composition of representatives are not included, and the tax accounting is not accepted.

Justification

Advertising is any information addressed to an undefined circle of persons and aimed at drawing attention to goods (works, services, activities), their manufacturer (seller, organizer) (paragraph 1 - 3 of Article 3 of the Law N 38-FZ). In this situation, the conference is organized for a certain circle of persons. Consequently, the costs of holding a conference to advertising are not related. The above costs are legitimately classified as representative expenses.

For executive expenses include the expenses of the taxpayer on the official reception and (or) service of representatives of other organizations involved in negotiations in order to establish and (or) maintain mutual cooperation, as well as participants who arrived at the meeting of the Board of Directors (Management Board) or another taxpayer governing body, Regardless of the place of these events. Executive expenses include expenses for official reception (breakfast, lunch or other similar activities) for these persons, as well as officials of the taxpayer organization involved in the negotiations, transportation of these persons to the site of the Executive Event and (or) meeting of the Steering Authority and back, bofetage during negotiations, payment of translators that are not consisting of a taxpayer to ensure translation during executive activities.

(as amended by Federal Law of 29.05.2002 N 57-FZ)

Representative expenses do not include the cost of organizing entertainment, rest, prevention or treatment of diseases.

According to the email of the Ministry of Finance of 05.06.2015 No. 03-03-06 / 2/32859), representative expenditures include:

costs for negotiations with representatives of other companies and customers - individuals (it can be both the counterparties and potential with your organization);
for meetings of the Board of Directors (Supervisory Board, Board) of your organization.

Representatives include, in particular, the costs:

on the organization of official reception (breakfast, lunch, a different similar event) or a meeting held both on the territory of your organization and beyond it, for example in a restaurant. At the same time, the cost of alcoholic beverages (emails of the Ministry of Finance dated 25.03.2010 No. 03-03-06 / 1/12.2010, UFNS in Moscow dated 12.04.2007 N 20-12 / 034115);
on the delivery of participants to the site of the Executive Event and back;
on baffer service during the event;
on the services of translators during the event.

It is impossible to consider for tax purposes (The letter of the Ministry of Finance dated December 1, 2011 No. 03-03-06 / 1/796):

on entertainment and wellness activities (for example, visiting bowling, billiards, excursions, theaters, gym, pool, saunas, etc.);
to pay for the passage and residence of persons invited to participate in the representative event from other settlements;
for the purchase of gifts, prizes, diplomas for participants of the event (the letter of the Ministry of Finance of 03/25/2010 No. 03-03-06 / 1/176).

Executive expenses during the reporting (tax) period are included in other expenses in the amount not exceeding 4 percent of the taxpayer's expenses for pay for this reporting (tax) period. In accordance with PP. 22 p. 1 Art. 264 of the Tax Code of the Russian Federation, representative expenses relate to other expenses related to production and implementation.

Thus, in this situation, the costs of the Conference refer to representative expenditures, which in turn are part of other expenses related to the production and implementation and from the point of view of tax accounting are normalized in accordance with the requirements of the legislation. At the same time, the costs of organizing entertainment and recreation, as well as to pay for the passage and residence of participants in the event and on the purchase of gifts to the composition of representatives are not included, and the tax accounting is not accepted.

Hello! Our organization has concluded an agreement with Alfa LLC to participate in the conference on legal issues. The contract is spelled out by two participants of the conference: the director of our organization and the participant of our society, who is not an employee of our organization. After the conference is completed by Alpha LLC, we have provided two acts and two invoices (with VAT) to two identical amounts, but the acts are not prescribed by the conference participants named. Employment: Can these costs be taken for tax purposes and include an invoice in shopping book?

We inform the following: to recognize the costs of participation in conferences, tax legislation does not establish special criteria, except those indicated in Article 252 of the Tax Code of the Russian Federation. Accordingly, when complying with the requirements of this article, such expenses have the right to consider either as expenses for information and consulting services, or as other expenses related to production and implementation. At the same time general rule Training expenses, professional training and retraining of employees, the company has the right to take into account as part of income tax costs if the training is undergoing employees of the organization with which their employment contract has been concluded. Thus, adoption for the purposes of taxation of expenses on a participant who is not an employee of the organization may not be accepted tax audit, as well as the acceptance of the "entrance" VAT in such expenses.

The rationale for this position is given below in the materials of the "Glavbukh system" VIP version

OPTION: income tax

When calculating income tax on other expenses related to production and implementation, it is possible to include the cost of training an employee in any form of professional educational programs (for example, training spending in high school, on advanced training courses, in college, etc.) ( Sub. 23, paragraph 1 of Art. 264 of the Tax Code of the Russian Federation).

To take into account costs when calculating income tax, must be performed the following conditions:

employee training is carried out in the interests of the organization;

between the organization (employee) and the educational institution concluded a training contract;

Educational institution has a valid license or appropriate status if it foreign organization;

an employee, whose training paid, works in the organization on the basis of an employment contract. *

In order to take into account the costs of training in taxation of profit, all of these conditions should be carried out. * In particular, an agreement for training, including with a foreign educational institution, is obligatory - with its absence, it will be impossible to recognize expenses. A similar conclusion follows from the letter of the Ministry of Finance of Russia of November 9, 2012 No. 03-03-06 / 2/121.

The same procedure is also valid if the costs were compensated for a person not from the beginning of training (for example, an employee began training in 2010, and the organization reimburses him since 2012) (Letter of the Ministry of Finance of Russia of February 17, 2012 No. 03-03 -06/1/90).

Additional documents may be needed to substantiate expenses for training in the interests of the organization. In particular:

documents confirming the economic justification of expenses (for example, an order for the direction of study);

documents confirming that educational services were provided (for example, the act of work performed);

Documents confirming that the employee was trained (for example, diploma, certificate, certificate, etc.). *

Such a conclusion can be made from paragraph 1 of Article 252 and paragraph 3 of Article 264 of the Tax Code of the Russian Federation. This is confirmed by the Ipachem Ministry of Finance of Russia of February 28, 2007 No. 03-03-06 / 1/137.

Training at the seminar

Situation: Is it possible to take into account when calculating the income tax costs for employee training on a one-day seminar, if, at its end, an employee did not receive any document on education

The answer to this question depends on whether the conditions under which the costs of employee training can be taken into account when calculating income tax. In particular, the condition that Russian educational institution There must be a license (sub. 1 p. 3 of Art. 264 of the Tax Code of the Russian Federation).

The fact is that the educational activity itself in the form of one-time lectures, internships, seminars, after which the document on education and (or) qualifications are not issued, is not subject to licensing, since it is not included in the list approved by the Decree of the Government of the Russian Federation of October 28 2013 No. 966. Consequently, the organization that conducts disposable seminars may not be a license. In this case, the expenses for employee training cannot be taken into account when calculating the income tax (clause 3 of Art. 264 of the Tax Code of the Russian Federation).

If all the necessary conditions (including a license) Completed, the expenses for training an employee on a one-day seminar can be taken into account when calculating income tax. * In the Tax Code of the Russian Federation there is no condition that the fact that the employee has passed training, must be confirmed by any Document. Such a conclusion follows from subparagraph 23 of paragraph 1 and paragraph 3 of Article 264 of the Tax Code of the Russian Federation. Moreover, in some cases, the issuance of a document on education and the conduct of final certification is not provided. In particular, this refers to one-day seminar.

Outside: VAT

Input VAT from the cost of services rendered commercial organizationsexercising educational activities (entrepreneurs), can be taken to deduct:

If the cost of services is reflected in accounting on the basis of primary document (for example, an act of the provision of educational services);

if an employee who has been trained is busy in the activities of the organization taxable VAT;

if the organization has an invoice. *

Such requirements are contained in paragraph 2 of Article 171 and paragraph 1 of Article 172 of the Tax Code of the Russian Federation.

In accounting charged to deduct VAT reflect this:

Debit 68 subaccount "Calculations on VAT" Credit 19

- Adopted to deduct VAT on employee training spending.

S.V. Razgulin

deputy Director of the Department of Tax

and customs and tariff policy of the Ministry of Finance of Russia

2. Studies: subtleties of tax accounting costs that the company performs during seminars and conferences

According to some ships, the cost of participation of an employee in the seminar is entitled to take into account as consulting expenses

The inverse situation is possible when the organization sends its employee to the seminar. At the same time, the question of accounting in order to tax the profits on the cost of participation in such an event, as well as the cost of passing an employee to the place of study, his stay and daily.

As a general rule, the costs of training on the main and additional professional educational programs, professional training and retraining of employees, the company has the right to take into account as part of the income tax cost * (sub. 23, paragraph 1 of Art. 264 of the Tax Code of the Russian Federation). At the same time, on the basis of paragraph 3 of Article 264 of the Tax Code of the Russian Federation, such expenses for income tax purposes are taken into account under the following conditions:

Training is carried out on the basis of an agreement with Russian educational institutions that have a relevant license or foreign educational institutions that have the appropriate status;

Employees of the organization undergoing employees with which their employment contract has been concluded, or to conclude such an agreement within three months after the end of training and to work at least a year from this employer. *

The Ninth Arbitration Court of Appeal came to the conclusion that it does not establish special criteria for recognizing expenses for consulting seminars and trainings of the Tax Code of the Russian Federation, except for those indicated in Article 252 of the Tax Code of the Russian Federation. Accordingly, the company has the right to take into account such costs or as expenses for information and consulting services, or as other expenses related to production and implementation *

However, a one-day paid seminar does not apply to training on basic and additional professional educational programs, as well as professional training and retraining (clause 1 of Article 9 and Article 21-26 of the Law of the Russian Federation of 10.07.92 No. 3266-1 "On Education" ). Such education refers to professional training without increasing the educational level and qualifications that organizations are entitled to provide organizations that do not have an educational license. Consequently, the costs of a one-day seminar are not taken into account as part of training costs. According to the capital taxes, such costs are taken into account in the composition of consulting expenses on the basis of subparagraph 15 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation (letter dated 28.06.07 No. 20-12 / 060987). At the same time, to confirm such costs is safer to have an agreement with an organization conducted by a seminar, a workshop plan and the act of services rendered. The courts are adhered to similar opinions (the decision of the FAS of the Moscow District dated 10.10.10 No. KA-A40 / 10448-10).

It should be noted that the Ninth Arbitration Court came to the conclusion that the tax legislation does not establish special criteria, except those indicated in Article 252 of the Tax Criteria, to recognize costs for consulting seminars and trainings to participate in conferences and organizing trainings. Accordingly, when complying with the requirements of this article, such expenses have the right to consider either as expenses for information and consulting services, or as other expenses related to production and implementation * (sub. 14, 15 and 49 of paragraph 1 of Art. 264 of the Tax Code of the Russian Federation).

Moreover, the requirement of tax authorities on the provision of training programs, certificates confirming the passage of employees' training, the courts did not support. Since tax legislation does not associate the taxpayer's right to account for expenditures on information and consulting services with the provision of such documents.

Obtaining such services, according to the court, is confirmed by acts of services rendered (RESOLUTION of 02.02.11 No. 09AP-32031/2010, left in the power of the FAS of the Moscow District dated 19.05.11 No. KA-A40 / 4521-11) (see insertion above).

MM Lisitsyn

specialist in taxation