- Chapter 13. TAX DECLARATION (as amended by Federal Law of 09.07.1999 N 154-FZ)
- Chapter 14. TAX CONTROL
- Chapter 14.1. INTERDEPENDENT PERSONS. PROCEDURE FOR DETERMINING THE SHARE OF PARTICIPATION OF ONE ORGANIZATION IN ANOTHER ORGANIZATION OR AN INDIVIDUAL IN AN ORGANIZATION
- Chapter 14.2. GENERAL PROVISIONS ON PRICES AND TAXATION. INFORMATION USED IN COMPARING THE TERMS OF TRANSACTIONS BETWEEN INDEPENDENT PERSONS WITH THE TERMS OF TRANSACTIONS BETWEEN INDEPENDENT PERSONS
- Chapter 14.3. METHODS USED IN DETERMINING FOR THE PURPOSE OF TAXATION OF INCOME (PROFIT, REVENUE) IN TRANSACTIONS TO WHICH ARE INTERDEPENDENT PERSONS
- Chapter 14.4. CONTROLLED TRANSACTIONS. PREPARATION AND SUBMISSION OF DOCUMENTATION FOR THE PURPOSE OF TAX CONTROL. CONTROLLED TRANSACTIONS NOTICE
- Chapter 14.4-1. SUBMISSION OF DOCUMENTATION ON INTERNATIONAL GROUP OF COMPANIES (introduced by the Federal Law of 27.11.2017 N 340-FZ)
- Chapter 14.5. TAX CONTROL IN CONNECTION WITH PERFORMANCE OF TRANSACTIONS BETWEEN INDEPENDENT PERSONS
- Chapter 14.6. TAX PRICE AGREEMENT
- Chapter 14.7. TAX MONITORING. REGULATIONS OF INFORMATION INTERACTION
- Chapter 14.8. TAX MONITORING PROCEDURE. MOTIVATED OPINION OF THE TAX BODY
- Chapter 15. GENERAL PROVISIONS ON LIABILITY FOR COMMITTING TAX OFFENSES
- Chapter 16. TYPES OF TAX OFFENSES AND RESPONSIBILITY FOR THEIR COMMISSION
- Chapter 17. COSTS RELATED TO THE IMPLEMENTATION OF TAX CONTROL
- Chapter 18. KINDS OF VIOLATIONS BY THE BANK OF OBLIGATIONS PROVIDED BY THE LEGISLATION ON TAXES AND FEES, AND LIABILITY FOR THEIR COMMISSIONING
- Chapter 19. THE PROCEDURE OF APPEALING THE ACTS OF THE TAX BODIES AND THE ACTION OR INACTION OF THEIR OFFICERS
- Chapter 20. CONSIDERATION OF THE COMPLAINT AND MAKING A DECISION ON IT
- Chapter 20.1. AUTOMATIC EXCHANGE OF FINANCIAL INFORMATION
- Chapter 20.2. INTERNATIONAL AUTOMATIC EXCHANGE OF COUNTRY REPORTS IN ACCORDANCE WITH INTERNATIONAL TREATIES OF THE RUSSIAN FEDERATION (introduced by the Federal Law of 27.11.2017 N 340-FZ)
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Section VIII. FEDERAL TAXES
- Chapter 21. VALUE ADDED TAX
- Chapter 22. EXCISES
- Chapter 23. INCOME TAX OF INDIVIDUALS
- Chapter 24. UNIFORM SOCIAL TAX (ARTICLES 234 - 245) Abolished from January 1, 2010. - Federal Law of 24.07.2009 N 213-FZ.
- Chapter 25. TAX ON PROFITS OF ORGANIZATIONS (introduced by Federal Law of 06.08.2001 N 110-FZ)
- Chapter 25.1. FEES FOR THE USE OF FACILITIES OF THE ANIMAL WORLD AND FOR THE USE OF FACILITIES OF WATER BIOLOGICAL RESOURCES (introduced by the Federal Law of 11.11.2003 N 148-FZ)
- Chapter 25.2. WATER TAX (introduced by the Federal Law of 28.07.2004 N 83-FZ)
- Chapter 25.3. STATE DUTY (introduced by Federal Law of 02.11.2004 N 127-FZ)
- Chapter 25.4. TAX ON ADDITIONAL INCOME FROM THE EXTRACTION OF HYDROCARBON RAW MATERIALS (introduced by the Federal Law of 19.07.2018 N 199-FZ)
- Chapter 26. TAX ON MINERAL RESOURCES (introduced by Federal Law of 08.08.2001 N 126-FZ)
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Section VIII.1. SPECIAL TAX REGIMES (introduced by the Federal Law of December 29, 2001 N 187-FZ)
- Chapter 26.1. TAXATION SYSTEM FOR AGRICULTURAL PRODUCERS (UNIFIED AGRICULTURAL TAX) (as amended by Federal Law of 11.11.2003 N 147-FZ)
- Chapter 26.2. SIMPLIFIED SYSTEM OF TAXATION (introduced by the Federal Law of 24.07.2002 N 104-FZ)
- Chapter 26.3. TAXATION SYSTEM IN THE FORM OF A SINGLE TAX ON IMPLIED INCOME FOR SEPARATE KINDS OF ACTIVITIES (introduced by the Federal Law of 24.07.2002 N 104-FZ)
- Chapter 26.4. SYSTEM OF TAXATION IN THE IMPLEMENTATION OF AGREEMENTS ON THE SECTION OF PRODUCTS (introduced by the Federal Law of 06.06.2003 N 65-FZ)
- Chapter 26.5. PATENT TAX SYSTEM (introduced by the Federal Law of June 25, 2012 N 94-FZ)
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Section IX. REGIONAL TAXES AND CHARGES (introduced by the Federal Law of November 27, 2001 N 148-FZ)
- Chapter 27. SALES TAX (ARTICLES 347 - 355) Abolished. - Federal Law of November 27, 2001 N 148-FZ.
- Chapter 28. TRANSPORTATION TAX (introduced by the Federal Law of 24.07.2002 N 110-FZ)
- Chapter 29. GAMING BUSINESS TAX (introduced by Federal Law of December 27, 2002 N 182-FZ)
- Chapter 30. TAX ON PROPERTY OF ORGANIZATIONS (introduced by Federal Law of 11.11.2003 N 139-FZ)
- Section X. LOCAL TAXES AND CHARGES (as amended by Federal Law of 29.11.2014 N 382-FZ) (introduced by Federal Law of 29.11.2004 N 141-FZ)
- Chapter 31. LAND TAX
- Chapter 32. PROPERTY TAX OF INDIVIDUALS (introduced by Federal Law of 04.10.2014 N 284-FZ)
- Chapter 33. TRADE DUTY (introduced by Federal Law of 29.11.2014 N 382-FZ)
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Section XI. INSURANCE PREMIUMS IN THE RUSSIAN FEDERATION (introduced by the Federal Law of 03.07.2016 N 243-FZ)
- Chapter 34. INSURANCE PREMIUMS (introduced by the Federal Law of 03.07.2016 N 243-FZ)
Article 264 of the Tax Code of the Russian Federation. Other costs associated with production and (or) sale
// = ShareLine :: widget ()?>1. Other expenses related to production and sale include the following expenses of the taxpayer:
1) the amounts of taxes and fees, customs duties and fees, insurance contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory health insurance, calculated in accordance with the procedure established by this Code, with the exception of those listed in article 270 of this Code;
(as amended by Federal Laws of 27.07.2010 N 229-FZ, of 03.07.2016 N 243-FZ, of 27.11.2017 N 335-FZ)
2) expenses for certification of products and services, as well as for declaration of conformity involving a third party;
(as amended by Federal Law of 30.12.2008 N 313-FZ)
(clause 2.1 introduced Federal law from 21.11.2011 N 330-FZ)
3) the amount of commission fees and other similar expenses for work performed by third-party organizations (services provided);
4) amounts of port and airfield dues, pilotage services and other similar expenses;
5) the amount of paid lifting within the limits established in accordance with the legislation Russian Federation;
ConsultantPlus: note.
From 01.01. 6 p. 1 of Art. 264 changes are being made ( FZ from 05/29/2019 N 108-FZ). See future edition.
6) expenses for ensuring the fire safety of a taxpayer in accordance with the legislation of the Russian Federation, expenses for maintaining a gas rescue service, expenses for property protection services, maintenance of security and fire alarms, expenses for the purchase of fire protection services and other security services, including services provided by non-departmental security at the internal affairs bodies of the Russian Federation in accordance with the legislation of the Russian Federation, as well as the costs of maintaining their own security service to perform the functions of economic protection of banking and business operations and the safety of material assets (excluding expenses for equipment, the acquisition of weapons and other special means of protection);
7) expenses for ensuring normal working conditions and safety measures provided for by the legislation of the Russian Federation, expenses for civil defense in accordance with legislation The Russian Federation, as well as the costs of treating occupational diseases of workers employed in jobs with harmful or difficult working conditions, costs associated with the maintenance of premises and equipment of health centers located directly on the territory of the organization;
(Clause 7 as amended by Federal Law of 29.05.2002 N 57-FZ)
8) the costs of recruiting employees, including the costs of the services of specialized organizations for the selection of personnel;
(as amended by Federal Law of 29.05.2002 N 57-FZ)
9) expenses for the provision of services for warranty repair and maintenance, including deductions to the reserve for future expenses for warranty repairs and warranty maintenance (subject to the provisions Article 267 of this Code);
10) lease (lease) payments for leased (leased) property (including land), as well as the cost of acquiring property leased. If the property received by leasing agreement, accounted for by the lessee, the expenses accounted for in accordance with this subparagraph are:
(as amended by Federal Law of 30.12.2006 N 268-FZ)
from the lessee - rental (lease) payments minus the amount of depreciation on this property, accrued in accordance with - 259.2 of this Code;
(as amended by Federal Law of 22.07.2008 N 158-FZ)
from the lessor - the costs of acquiring property leased;
(Clause 10 as amended by Federal Law of 06.06.2005 N 58-FZ)
10.1) the fee paid by the concessionaire to the concedent during the period of use (operation) of the object of the concession agreement (concession fee);
(Clause 10.1 was introduced by the Federal Law of 30.06.2008 N 108-FZ)
11) expenses for the maintenance of official transport (road, rail, air and other types of transport). Expenses for compensation for the use of personal cars and motorcycles for business trips within the limits established by the Government of the Russian Federation;
(as amended by Federal Law of 29.05.2002 N 57-FZ)
12) travel expenses, in particular for:
the employee's travel to the place of business trip and back to the place of permanent work;
renting a living space. Under this expense item, the employee's expenses for paying for additional services provided in hotels are also subject to reimbursement (except for the costs of serving in bars and restaurants, room service costs, costs for using recreational and health facilities);
daily allowance or field allowance;
(as amended by Federal Laws of May 29, 2002 N 57-FZ, of July 22, 2008 N 158-FZ)
registration and issuance of visas, passports, vouchers, invitations and other similar documents;
consular, airfield fees, fees for the right of entry, passage, transit of automobile and other transport, for the use of sea canals, other similar structures and other similar fees and charges;
12.1) costs of delivery from the place of residence (collection) to the place of work and back of employees employed in organizations that carry out their activities on a rotational basis or in the field (expeditionary) conditions. These costs must be provided for by collective agreements;
(Clause 12.1 was introduced by the Federal Law of May 29, 2002 N 57-FZ)
13) expenses for the food ration of the crews of sea, river and aircraft;
(as amended by Federal Law of 23.07.2013 N 248-FZ)
14) expenses for legal and information services;
(Clause 14 as amended by Federal Law of 29.05.2002 N 57-FZ)
15) expenses for consulting and other similar services;
(Clause 15 as amended by Federal Law of 29.05.2002 N 57-FZ)
16) a fee to a state and (or) private notary for notarization. In this case, such expenses are accepted within the tariffs approved in the prescribed manner;
17) expenses for audit services;
(Clause 17 as amended by Federal Law of 29.05.2002 N 57-FZ)
18) costs of managing an organization or its individual divisions, as well as costs of purchasing services for managing an organization or its individual divisions;
(Clause 18 as amended by Federal Law of 29.05.2002 N 57-FZ)
19) costs of services for the provision of labor of employees (personnel) by third-party organizations for participation in production activities, including in production management, performance of other functions related to the production and (or) sale of products (works, services);
(Clause 19 as amended by Federal Law of 05.05.2014 N 116-FZ)
20) expenses for the publication of accounting (financial) statements, as well as publication and other disclosure of other information, if the taxpayer is obliged by the legislation of the Russian Federation to publish (disclose) them;
(as amended by Federal Law of June 29, 2012 N 97-FZ)
21) expenses associated with the submission of forms and information of state statistical observation, if the legislation of the Russian Federation imposes on the taxpayer the obligation to submit this information;
22) hospitality expenses associated with the official reception and service of representatives of other organizations participating in the negotiations in order to establish and maintain cooperation, in the manner prescribed paragraph 2 of this article;
23) expenses for training and passing an independent assessment of qualifications for compliance with the qualifications of taxpayer employees in the manner prescribed paragraph 3 of this article;
(Clause 23 as amended by Federal Law of 18.07.2017 N 169-FZ)
24) expenses for stationery;
25) costs of postal, telephone, telegraph and other similar services, costs of payment for communication services, computing centers and banks, including costs of facsimile and satellite communications, e-mail, as well as information systems (SWIFT, information and telecommunications network "Internet "and other similar systems);
(as amended by Federal Law of 11.07.2011 N 200-FZ)
26) costs associated with the acquisition of the right to use computer programs and databases under contracts with the copyright holder (under license and sublicense agreements). These expenses also include expenses for the acquisition of exclusive rights to computer programs with a value less than the amount of the cost of the depreciable property, determined paragraph 1 of article 256 of this Code;
(Clause 26 as amended by Federal Law dated 07.06.2011 N 132-FZ)
27) expenses for the current study (research) of the market situation, collection of information directly related to the production and sale of goods (works, services);
(as amended by Federal Law of 29.05.2002 N 57-FZ)
(as amended by Federal Law of 29.05.2002 N 57-FZ)
29) contributions, deposits and other compulsory payments paid non-profit organizations if the payment of such contributions, deposits and other mandatory payments is a condition for the implementation of activities by taxpayers - payers of such contributions, deposits or other mandatory payments;
30) contributions paid international organizations and organizations providing payment systems and electronic systems transfer of information if the payment of such contributions is a prerequisite for the implementation of activities by taxpayers - payers of such contributions or is a condition for the provision of services by an international organization necessary for the taxpayer - payer of such contributions to conduct the specified activity;
31) expenses associated with payment for services to third-party organizations for the maintenance and sale in accordance with the procedure established by the legislation of the Russian Federation of pledged and pledged items during the time these items are with the pledgee after the transfer by the pledger;
32) expenses for the maintenance of rotational and temporary settlements, including all objects of housing and communal and social purposes, subsidiary plots and other similar services, in organizations operating on a rotational basis or working in field (expeditionary) conditions. These expenses for taxation purposes are recognized within the limits of the standards for the maintenance of similar facilities and services approved by local authorities at the place of business of the taxpayer. If such standards are not approved by local government bodies, the taxpayer has the right to apply the procedure for determining the costs of maintaining these facilities, which is valid for similar facilities located in this territory and subordinate to these bodies;
(Clause 32 as amended by Federal Law of 29.05.2002 N 57-FZ)
33) deductions from enterprises and organizations operating especially radiation hazardous and nuclear hazardous production facilities and facilities for the formation of reserves intended to ensure the safety of these production facilities and facilities at all stages of their life cycle and development in accordance with the legislation of the Russian Federation on the use of atomic energy and the procedure established by the Government of the Russian Federation;
(as amended by Federal Law of 29.05.2002 N 57-FZ)
34) expenses for the preparation and development of new industries, workshops and units;
35) costs associated with the introduction of production technologies, as well as methods of organizing production and management;
(Clause 35 as amended by Federal Law dated 07.06.2011 N 132-FZ)
36) costs of maintenance services accounting provided by third parties or individual entrepreneurs;
(as amended by Federal Law of 29.05.2002 N 57-FZ)
37) periodic (current) payments for the use of rights to the results of intellectual activity and rights to means of individualization (in particular, rights arising from patents for inventions, utility models, industrial designs);
(Clause 37 as amended by Federal Law No. 322-FZ of 23.11.2015)
38) expenses incurred by a taxpayer-organization using the labor of disabled people in the form of funds aimed at the purposes of ensuring social protection of disabled people, if disabled people make up at least 50 percent of the total number of employees of such a taxpayer and the share of expenses for wages of disabled people in the cost of payment labor is at least 25 percent.
(as amended by Federal Law of 29.05.2002 N 57-FZ)
The goals of social protection of disabled people in accordance with the legislation of the Russian Federation on the social protection of disabled people are:
(as amended by Federal Law of 06.06.2005 N 58-FZ)
improvement of working conditions and labor protection for people with disabilities;
creation and preservation of jobs for people with disabilities (purchase and installation of equipment, including the organization of work of homeworkers);
(the paragraph was introduced by the Federal Law of 06.06.2005 N 58-FZ)
training (including new professions and methods of work) and employment of people with disabilities;
(the paragraph was introduced by the Federal Law of 06.06.2005 N 58-FZ)
manufacturing and repair of prosthetic products;
(the paragraph was introduced by the Federal Law of 06.06.2005 N 58-FZ)
purchase and maintenance of technical means of rehabilitation (including the purchase of guide dogs);
(the paragraph was introduced by the Federal Law of 06.06.2005 N 58-FZ)
sanatorium-and-spa services for disabled people, as well as for persons accompanying disabled people of group I and disabled children;
(the paragraph was introduced by the Federal Law of 06.06.2005 N 58-FZ)
protection of the rights and legitimate interests of persons with disabilities;
(the paragraph was introduced by the Federal Law of 06.06.2005 N 58-FZ)
measures to integrate people with disabilities into society (including cultural, sports and other similar events);
(the paragraph was introduced by the Federal Law of 06.06.2005 N 58-FZ)
providing disabled people with equal opportunities with other citizens (including transport services for persons accompanying disabled people of group I and disabled children);
(the paragraph was introduced by the Federal Law of 06.06.2005 N 58-FZ)
purchase and distribution among disabled people of printed publications of public organizations of disabled people;
(the paragraph was introduced by the Federal Law of 06.06.2005 N 58-FZ)
acquisition and distribution of video materials with subtitles or sign language translation among disabled people;
(the paragraph was introduced by the Federal Law of 06.06.2005 N 58-FZ)
contributions sent by these organizations to public organizations of disabled people for their maintenance.
(the paragraph was introduced by the Federal Law of 06.06.2005 N 58-FZ)
When determining the total number of persons with disabilities in average headcount employees do not include persons with disabilities working part-time, work contracts and other contracts of a civil nature;
39) expenses of taxpayers - public organizations of disabled people, as well as taxpayers - institutions, the only owners of whose property are public organizations of disabled people, in the form of funds aimed at carrying out the activities of these public organizations of disabled people and for the purposes specified in subparagraph 38 of this paragraph.
Recipients of funds intended for the implementation of the activities of a public organization of disabled people and for the purpose of social protection of disabled people, at the end of the tax period, submit to the relevant tax authorities at the place of their registration a report on the targeted use of the funds received.
(as amended by Federal Law of 29.05.2002 N 57-FZ)
In case of misuse of such funds from the moment when their recipient actually used such funds for other purposes (violated the conditions for the provision of these funds), such funds are recognized as income from the taxpayer who received these funds.
The costs indicated in subparagraph 38 of this paragraph and this subparagraph may not be included in the costs associated with the production and (or) sale of excisable goods, mineral raw materials, other minerals and other goods according to the list determined by the Government of the Russian Federation in agreement with all-Russian organizations of disabled persons, as well as with the provision of intermediary services related to the sale of such goods, mineral raw materials and minerals;
(as amended by Federal Law of 29.05.2002 N 57-FZ)
39.1) expenses of taxpayers-organizations, the authorized (pooled) capital of which consists entirely of the contribution of religious organizations, in the form of amounts of profit received from the sale of religious literature and religious items, subject to the transfer of these amounts for the implementation of the statutory activities of these religious organizations;
(Clause 39.1 was introduced by the Federal Law of May 29, 2002 N 57-FZ)
39.2) expenses for the formation in the manner prescribed article 267.1 of this Code, reserves for future expenses for the purpose of social protection of disabled persons, provided for subparagraph 38 of this paragraph, which are carried out by a taxpayer - a public organization of disabled people, as well as a taxpayer - an organization that uses the labor of disabled people, if disabled people make up at least 50 percent of the total number of employees of such a taxpayer and the share of expenses on remuneration of disabled people in labor costs is at least 25 percent;
(Clause 39.2 was introduced by the Federal Law of 06.06.2005 N 58-FZ)
39.3) expenses for the formation in the manner prescribed article 267.2 of this Code, reserves for future expenses for scientific research and (or) experimental-design development;
(Clause 39.3 was introduced by the Federal Law of 07.06.2011 N 132-FZ)
40) payments for registration of rights to real estate and land, transactions with specified objects, payments for providing information on registered rights, payment for services of authorized bodies and specialized organizations for property valuation, preparation of documents for cadastral and technical registration (inventory) of real estate objects;
41) expenses under contracts of a civil nature (including work contracts) concluded with individual entrepreneurs who are not on the staff of the organization;
42) expenses of taxpayers - agricultural organizations on food for employees engaged in agricultural work;
43) the costs of replacing defective, lost presentation in the process of transportation and (or) sale and missing copies of periodicals in packages, but not more than 7 percent of the cost of circulation of the corresponding issue of a periodical print;
44) losses in the form of the value of defective products, which have lost their presentation, as well as not sold within the time limits specified in this subparagraph (morally obsolete) product of funds mass media and book products written off by taxpayers engaged in the production and release of mass media products and book products, within no more than 10 percent of the cost of the circulation of the corresponding number of a periodical print publication or the corresponding circulation of book products, as well as the costs of writing off and disposing of defective products that have lost their presentation and unsold media and book products.
The expense is the cost of mass media products and book products not sold within the following periods:
for periodicals - within the period until the next issue of the corresponding periodical is published;
for books and other non-periodical printed publications - within 24 months after their publication;
45) contributions for compulsory social insurance from accidents at work and occupational diseases, produced in accordance with legislation Russian Federation;
46) taxpayers 'deductions, carried out to ensure the supervisory activities of specialized institutions provided for by the legislation of the Russian Federation in order to monitor compliance by such taxpayers with the relevant requirements and conditions, as well as taxpayers' deductions to reserves created in accordance with legislation The Russian Federation, regulating activities in the field of communications;
47) losses from marriage;
(Clause 47 was introduced by the Federal Law of May 29, 2002 N 57-FZ)
48) expenses related to the maintenance of premises of public catering facilities serving labor collectives (including the amount of accrued depreciation, expenses for repairing premises, expenses for lighting, heating, water supply, electricity, as well as fuel for cooking), if such expenses are not accounted for in accordance with article 275.1 of this Code;
(Clause 48 was introduced by the Federal Law of May 29, 2002 N 57-F, as revised by the Federal Law of 06.06.2005 N 58-FZ)
48.1) the employer's expenses for the payment, in accordance with the legislation of the Russian Federation, of benefits for temporary disability (except for accidents at work and occupational diseases) for the days of temporary disability of the employee, which are paid at the expense of the employer and the number of which is established by the Federal Law of December 29, 2006 255-ФЗ "On compulsory social insurance in the event of temporary disability and in connection with maternity", in the part not covered by insurance payments made to employees by insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation to carry out the relevant type of activity, according to contracts with employers in favor of employees in case of their temporary disability (with the exception of accidents at work and occupational diseases) for days of temporary disability, which are paid at the expense of the employer and the layer of which is established by the Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood";
(Clause 48.1 as amended by Federal Law dated 28.12.2010 N 395-FZ)
48.2) payments (contributions) of employers under voluntary personal insurance contracts concluded with insurance organizations that have licenses issued in accordance with legislation Of the Russian Federation for the implementation of the relevant type of activity, in favor of employees in case of their temporary incapacity for work (with the exception of accidents at work and occupational diseases) for the days of temporary incapacity for work, which are paid at the expense of the employer and the number of which is established by Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood." These payments (contributions) are included in the composition of expenses if the amount of insurance payment under such contracts does not exceed the amount of temporary disability benefits determined in accordance with the legislation of the Russian Federation (except for accidents at work and occupational diseases) for the days of temporary disability of the employee, which are paid at the expense of the employer and the number of which is established by the Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood." At the same time, the aggregate amount of these payments (contributions) of employers and contributions specified in paragraph ten of clause 16 of part two of Article 255 of this Code is included in the composition of expenses in an amount not exceeding 3 percent of the amount of expenses for labor remuneration;
(Clause 48.2 as amended by Federal Law dated 28.12.2010 N 395-FZ)
48.3) expenses of taxpayers associated with the free provision of airtime and (or) printed space in accordance with the legislation of the Russian Federation on elections and referenda;
(Clause 48.3 was introduced by the Federal Law of 17.07.2009 N 161-FZ)
(Clause 48.4 was introduced by the Federal Law of 18.07.2011 N 235-FZ)
48.5) the expenses of the taxpayer, in favor of which the right to use the subsoil plot is transferred in the manner established by the legislation of the Russian Federation, in the form of compensation for the expenses for the development of natural resources previously carried out by the former owner of the license to use this subsoil plot for the purpose of its acquisition, in the amount of the taxpayer's actual expenses;
(Clause 48.5 was introduced by Federal Law dated 30.09.2013 N 268-FZ)
48.6) amounts of entrance and guarantee contributions of non-state pension funds, guarantee contributions The Pension Fund Of the Russian Federation, paid to the pension savings guarantee fund in accordance with the Federal Law of December 28, 2013 N 422-FZ "On guaranteeing the rights of insured persons in the compulsory pension insurance system of the Russian Federation when forming and investing pension savings, establishing and making payments at the expense of means of pension savings ";
(Clause 48.6 was introduced by the Federal Law of 23.06.2014 N 167-FZ)
48.7) costs associated with the provision of property (work, services) free of charge to state authorities or local authorities, state and municipal institutions, state and municipal unitary enterprises in cases where this duty of a taxpayer is established by the legislation of the Russian Federation;
article 7.7 of the Law of the Russian Federation of April 15, 1993 N 4802-1 "On the status of the capital of the Russian Federation", for the acquisition (creation) of real estate as part of the renovation program housing stock in the city of Moscow, with the exception of expenses incurred within the framework of targeted financing and earmarked receipts in accordance with subparagraph 14 of paragraph 1 and paragraph 2 of article 251 of this Code. These expenses are recognized for tax purposes on the date of transfer of real estate objects belonging to the specified organization by right of ownership to the city of Moscow in connection with the implementation of the program for the renovation of the housing stock in the city of Moscow;
(Clause 48.10 was introduced by Federal Law No. 352-FZ, dated 27 November 2017)
49) other costs associated with production and (or) sale.
2. Representation expenses include the taxpayer's expenses for the official reception and (or) servicing of representatives of other organizations participating in negotiations in order to establish and (or) maintain mutual cooperation, as well as participants who have arrived at meetings of the board of directors (management board) or other governing body the taxpayer, regardless of the place where these events are held. Hospitality expenses include the costs of holding an official reception (breakfast, lunch or other similar event) for the specified persons, as well as officials of the taxpayer organization participating in the negotiations, transport provision for the delivery of these persons to the venue of the entertainment event and (or) a meeting of the executive authority and back, buffet service during negotiations, payment for the services of interpreters who are not on the taxpayer's staff, to provide translation during entertainment events.
(as amended by Federal Law of 29.05.2002 N 57-FZ)
Hospitality expenses do not include expenses related to entertainment, recreation, prevention or treatment of diseases.
Hospitality expenses during the reporting (tax) period are included in other expenses in the amount not exceeding 4 percent of the taxpayer's expenses on wages for this reporting (tax) period.
3. Expenses of the taxpayer for training in basic professional educational programs, major programs vocational training and additional professional programs, passing an independent assessment of qualifications for compliance with the qualifications of taxpayer employees are included in other expenses if:
1) training in basic vocational educational programs, basic vocational training programs and additional vocational programs is carried out on the basis of an agreement with a Russian educational organization, a scientific organization or a foreign educational organization entitled to conduct educational activities, passing an independent qualification assessment for compliance with the qualifications of an employee the taxpayer is carried out on the basis of an agreement for the provision of services for an independent assessment of qualifications for compliance with qualification requirements in accordance with the legislation of the Russian Federation;
2) training in basic vocational educational programs, basic vocational training programs and additional vocational programs is undergone by taxpayer employees who have entered into employment contracts with the taxpayer, or individuals who have entered into agreements with the taxpayer providing for the obligation natural person no later than three months after the completion of the specified training paid by the taxpayer, conclude an employment contract with him and work with the taxpayer for at least one year, the taxpayer's employees who have entered into an employment contract with him undergo an independent assessment of qualifications for compliance with qualification requirements in accordance with the legislation of the Russian Federation.
If the employment contract between the specified individual and the taxpayer was terminated before the expiration of one year from the date of its commencement, except for cases of termination of the employment contract due to circumstances beyond the control of the parties (Article 83 of the Labor Code of the Russian Federation), the taxpayer must include in non-operating income of the reporting (tax) period in which this employment contract was terminated, the amount of payment for the specified training of the relevant individual, previously taken into account when calculating tax base... If the employment contract of an individual with a taxpayer was not concluded after three months after the end of the training paid by the taxpayer, these expenses are also included in the non-operating income of the reporting (tax) period in which this term for concluding the employment contract expired.
A taxpayer is obliged to keep documents confirming training expenses for the entire duration of the relevant training contract and one year of work of an individual whose training was paid for by the taxpayer in accordance with the employment contract concluded with the taxpayer, but not less than four years.
A taxpayer is obliged to keep documents confirming the costs of an employee's passing an independent qualification assessment for compliance with qualification requirements, during the entire term of the contract for the provision of services for an independent assessment of qualifications for compliance with qualification requirements and one year of work of an individual, passing an independent qualification assessment for compliance the qualification requirements of which were paid by the taxpayer in accordance with the employment contract concluded with the taxpayer, but not less than four years.
ConsultantPlus: note.
From January 1, 2023 by the Federal by law dated July 18, 2017 N 169-FZ, the seventh paragraph of clause 3 of Article 264 shall be declared invalid.
Expenses for training also include the expenses of the taxpayer incurred on the basis of agreements on the network form of implementation of educational programs concluded in accordance with the Federal Law of December 29, 2012 N 273-FZ "On Education in the Russian Federation" with educational organizations, in particular, expenses for maintenance of the premises and equipment of the taxpayer used for training, remuneration of labor, the value of property transferred to ensure the training process, and other expenses within the framework of these agreements. Such expenses are recognized in the tax period in which they were incurred, provided that in this tax period at least one of the students who graduated from the specified educational institutions has entered into an employment contract with the taxpayer for a period of at least one year.
Expenses related to the organization of entertainment, recreation or treatment are not recognized as expenses for the training of taxpayer employees or individuals, provided for by this paragraph.
(Clause 3 as amended by Federal Law of 18.07.2017 N 169-FZ)
(as amended by Federal Law of 23.07.2013 N 215-FZ)
(as amended by Federal Laws of May 29, 2002 N 57-FZ, of 06.06.2005 N 58-FZ)
(as amended by Federal Law of 29.05.2002 N 57-FZ)
5. Expenses for standardization are the costs of work on the development of national standards included in the program for the development of national standards, approved by the national body of the Russian Federation for standardization, as well as costs of work on the development of regional standards, subject to the approval of standards as national standards by national the body of the Russian Federation for standardization, registration of regional standards in the Federal Information Fund of technical regulations and standards in the manner established by the legislation of the Russian Federation on technical regulation.
Expenses for standardization are not recognized as expenses for work on the development of national and regional standards by organizations that develop them as an executor (contractor or subcontractor).
1. Other expenses related to production and sale include the following expenses of the taxpayer:
1) the amount of taxes and fees, customs duties and fees, insurance contributions to the Pension Fund of the Russian Federation for compulsory pension insurance, to the Social Insurance Fund of the Russian Federation for compulsory social insurance in case of temporary disability and in connection with maternity, to the Federal Fund of Compulsory Medical Insurance and territorial compulsory medical insurance funds for compulsory medical insurance, accrued in accordance with the procedure established by the legislation of the Russian Federation, with the exception of those listed in Article 270 of this Code;
2) expenses for certification of products and services, as well as for declaration of conformity with the participation of a third party;
2.1) expenses for standardization, taking into account the provisions of paragraph 5 of this article;
3) the amount of commission fees and other similar expenses for work performed by third-party organizations (services provided);
4) amounts of port and airfield dues, pilotage services and other similar expenses;
5) the amount of the paid lifting allowance within the limits established in accordance with the legislation of the Russian Federation;
6) expenses for ensuring the fire safety of a taxpayer in accordance with the legislation of the Russian Federation, expenses for maintaining a gas rescue service, expenses for property protection services, maintenance of security and fire alarms, expenses for the purchase of fire protection services and other security services, including services provided by non-departmental security at the internal affairs bodies of the Russian Federation in accordance with the legislation of the Russian Federation, as well as the costs of maintaining their own security service to perform the functions of economic protection of banking and business operations and the safety of material assets (excluding expenses for equipment, the acquisition of weapons and other special means of protection);
7) expenses for ensuring normal working conditions and safety measures provided for by the legislation of the Russian Federation, expenses for civil defense in accordance with the legislation of the Russian Federation, as well as expenses for the treatment of occupational diseases of workers employed in work with harmful or difficult working conditions, expenses related to the maintenance of premises and equipment of health centers located directly on the territory of the organization;
8) the costs of recruiting employees, including the costs of the services of specialized organizations for the selection of personnel;
9) expenses for the provision of services for warranty repair and maintenance, including deductions to the reserve for future expenses for warranty repairs and warranty maintenance (subject to the provisions of Article 267 of this Code);
10) lease (lease) payments for leased (leased) property (including land plots), as well as the cost of acquiring property leased. If the property received under a lease agreement is accounted for by the lessee, the expenses accounted for in accordance with this subparagraph are:
from the lessee - rental (leasing) payments minus the amount of depreciation on this property, calculated in accordance with Articles 259 - 259.2 of this Code;
from the lessor - the costs of acquiring property leased;
10.1) the fee paid by the concessionaire to the concedent during the period of use (operation) of the object of the concession agreement (concession fee);
11) expenses for the maintenance of official transport (road, rail, air and other types of transport). Expenses for compensation for the use of personal cars and motorcycles for business trips within the limits established by the Government of the Russian Federation;
12) travel expenses, in particular for:
the employee's travel to the place of business trip and back to the place of permanent work;
renting a living space. Under this expense item, the employee's expenses for paying for additional services provided in hotels are also subject to reimbursement (except for the costs of serving in bars and restaurants, room service costs, costs for using recreational and health facilities);
daily allowance or field allowance;
registration and issuance of visas, passports, vouchers, invitations and other similar documents;
consular, airfield fees, fees for the right of entry, passage, transit of automobile and other transport, for the use of sea canals, other similar structures and other similar fees and charges;
12.1) costs of delivery from the place of residence (collection) to the place of work and back of workers employed in organizations that carry out their activities on a rotational basis or in field (expeditionary) conditions. These costs must be provided for by collective agreements;
13) expenses for the food ration of the crews of sea, river and aircraft;
14) expenses for legal and information services;
15) expenses for consulting and other similar services;
16) a fee to a state and (or) private notary for notarization. In this case, such expenses are accepted within the tariffs approved in the prescribed manner;
17) expenses for audit services;
18) costs of managing an organization or its individual divisions, as well as costs of purchasing services for managing an organization or its individual divisions;
19) costs of services for the provision of employees (technical and managerial personnel) by third-party organizations to participate in the production process, production management or to perform other functions related to production and (or) sales;
20) expenses for the publication of accounting (financial) statements, as well as publication and other disclosure of other information, if the taxpayer is obliged by the legislation of the Russian Federation to publish (disclose) them;
21) expenses associated with the submission of forms and information of state statistical observation, if the legislation of the Russian Federation imposes on the taxpayer the obligation to submit this information;
22) representation expenses related to the official reception and service of representatives of other organizations participating in the negotiations in order to establish and maintain cooperation, in the manner prescribed by paragraph 2 of this article;
23) expenses for training in basic and additional professional educational programs, vocational training and retraining of taxpayer employees in the manner prescribed by paragraph 3 of this article;
24) expenses for stationery;
25) costs of postal, telephone, telegraph and other similar services, costs of payment for communication services, computing centers and banks, including costs of facsimile and satellite communications, e-mail, as well as information systems (SWIFT, information and telecommunications network "Internet "and other similar systems);
26) costs associated with the acquisition of the right to use computer programs and databases under contracts with the copyright holder (under license and sublicense agreements). These expenses also include expenses for the acquisition of exclusive rights to computer programs with a cost less than the amount of the cost of the depreciable property specified in paragraph 1 of Article 256 of this Code;
27) expenses for the current study (research) of the market situation, collection of information directly related to the production and sale of goods (works, services);
28) expenses for advertising produced (purchased) and (or) sold goods (works, services), activities of a taxpayer, a trademark and a service mark, including participation in exhibitions and fairs, taking into account the provisions of paragraph 4 of this article;
29) contributions, deposits and other obligatory payments paid to non-profit organizations, if the payment of such contributions, deposits and other obligatory payments is a condition for the operation of taxpayers - payers of such contributions, deposits or other obligatory payments;
30) contributions paid to international organizations and organizations that provide payment systems and electronic systems for transmitting information, if the payment of such contributions is a prerequisite for the implementation of activities by taxpayers - payers of such contributions or is a condition for the provision of services by an international organization necessary for the taxpayer - payer of such contributions specified activity;
31) expenses associated with payment for services to third-party organizations for the maintenance and sale in accordance with the procedure established by the legislation of the Russian Federation of pledged and pledged items during the time these items are with the pledgee after the transfer by the pledger;
32) expenses for the maintenance of rotational and temporary settlements, including all objects of housing and communal and social purposes, subsidiary plots and other similar services, in organizations operating on a rotational basis or working in field (expeditionary) conditions. These expenses for taxation purposes are recognized within the limits of the standards for the maintenance of similar facilities and services approved by local authorities at the place of business of the taxpayer. If such standards are not approved by local government bodies, the taxpayer has the right to apply the procedure for determining the costs of maintaining these facilities, which is valid for similar facilities located in this territory and subordinate to these bodies;
33) deductions from enterprises and organizations operating especially radiation hazardous and nuclear hazardous production facilities and facilities for the formation of reserves intended to ensure the safety of these production facilities and facilities at all stages of their life cycle and development in accordance with the legislation of the Russian Federation on the use of atomic energy and the procedure established by the Government of the Russian Federation;
34) expenses for the preparation and development of new industries, workshops and units;
35) costs associated with the introduction of production technologies, as well as methods of organizing production and management;
36) expenses for accounting services provided by third-party organizations or individual entrepreneurs;
37) periodic (current) payments for the use of rights to the results of intellectual activity and means of individualization (in particular, rights arising from patents for inventions, industrial designs and other types of intellectual property);
38) expenses incurred by a taxpayer-organization using the labor of disabled people in the form of funds aimed at the purposes of ensuring social protection of disabled people, if disabled people make up at least 50 percent of the total number of employees of such a taxpayer and the share of expenses for wages of disabled people in the cost of payment labor is at least 25 percent.
The goals of social protection of disabled people in accordance with the legislation of the Russian Federation on the social protection of disabled people are:
improvement of working conditions and labor protection for people with disabilities;
creation and preservation of jobs for people with disabilities (purchase and installation of equipment, including the organization of work of homeworkers);
training (including new professions and methods of work) and employment of people with disabilities;
manufacturing and repair of prosthetic products;
purchase and maintenance of technical means of rehabilitation (including the purchase of guide dogs);
sanatorium-and-spa services for disabled people, as well as for persons accompanying disabled people of group I and disabled children;
protection of the rights and legitimate interests of persons with disabilities;
measures to integrate people with disabilities into society (including cultural, sports and other similar events);
providing disabled people with equal opportunities with other citizens (including transport services for persons accompanying disabled people of group I and disabled children);
purchase and distribution among disabled people of printed publications of public organizations of disabled people;
acquisition and distribution of video materials with subtitles or sign language translation among disabled people;
contributions sent by these organizations to public organizations of disabled people for their maintenance.
When determining the total number of persons with disabilities, the average number of employees does not include persons with disabilities who work part-time, work contracts and other agreements of a civil nature;
39) the expenses of taxpayers - public organizations of disabled people, as well as taxpayers - institutions, the only owners of whose property are public organizations of disabled people, in the form of funds aimed at carrying out the activities of these public organizations of disabled people and for the purposes specified in subparagraph 38 of this paragraph.
Recipients of funds intended for the implementation of the activities of a public organization of disabled people and for the purpose of social protection of disabled people, at the end of the tax period, submit to the relevant tax authorities at the place of their registration a report on the targeted use of the funds received.
In case of misuse of such funds from the moment when their recipient actually used such funds for other purposes (violated the conditions for the provision of these funds), such funds are recognized as income from the taxpayer who received these funds.
The costs specified in subparagraph 38 of this paragraph and this subparagraph may not be included in the costs associated with the production and (or) sale of excisable goods, mineral raw materials, other minerals and other goods according to the list determined by the Government of the Russian Federation in agreement with the all-Russian organizations of people with disabilities, as well as with the provision of intermediary services related to the sale of such goods, mineral raw materials and minerals;
39.1) expenses of taxpayers-organizations, the authorized (pooled) capital of which consists entirely of the contribution of religious organizations, in the form of amounts of profit received from the sale of religious literature and religious items, subject to the transfer of these amounts for the implementation of the statutory activities of these religious organizations;
39.2) expenses for the formation, in accordance with the procedure established by Article 267.1 of this Code, reserves for future expenses for the purpose of social protection of disabled persons, provided for in subparagraph 38 of this paragraph, which are carried out by a taxpayer - a public organization of disabled persons, as well as a taxpayer - an organization using the labor of disabled persons, if of the number of employees of such a taxpayer, disabled people make up at least 50 percent and the share of expenses for wages of disabled people in expenses for wages is at least 25 percent;
39.3) expenses for the formation, in accordance with the procedure established by Article 267.2 of this Code, reserves for future expenses for scientific research and (or) experimental design development;
40) payments for the registration of rights to real estate and land, transactions with these objects, payments for the provision of information on registered rights, payment for the services of authorized bodies and specialized organizations for property valuation, preparation of documents for cadastral and technical registration (inventory) of real estate objects;
41) expenses under contracts of a civil nature (including work contracts) concluded with individual entrepreneurs who are not on the staff of the organization;
42) expenses of taxpayers - agricultural organizations on food for employees engaged in agricultural work;
43) the costs of replacing defective, lost presentation in the process of transportation and (or) sale and missing copies of periodicals in packages, but not more than 7 percent of the cost of circulation of the corresponding issue of a periodical print;
44) losses in the form of the value of defective, lost presentation, as well as not sold within the time limits specified in this subparagraph (morally obsolete) of mass media products and book products written off by taxpayers engaged in the production and release of media products and book products , within no more than 10 percent of the cost of the circulation of the corresponding number of a periodical print publication or the corresponding circulation of book products, as well as the costs of writing off and disposing of defective, unmarketable and unsold media and book products.
The expense is the cost of mass media products and book products not sold within the following periods:
for periodicals - within the period until the next issue of the corresponding periodical is published;
for books and other non-periodical printed publications - within 24 months after their publication;
45) contributions for compulsory social insurance against industrial accidents and occupational diseases, made in accordance with the legislation of the Russian Federation;
46) deductions from taxpayers, carried out to ensure the supervisory activities of specialized institutions provided for by the legislation of the Russian Federation in order to monitor compliance by such taxpayers with the relevant requirements and conditions, as well as deductions of taxpayers to reserves created in accordance with the legislation of the Russian Federation regulating activities in the field of communications;
47) losses from marriage;
48) expenses related to the maintenance of premises of public catering facilities serving labor collectives (including the amount of accrued depreciation, expenses for repairing premises, expenses for lighting, heating, water supply, electricity, as well as fuel for cooking), if such expenses are not are taken into account in accordance with Article 275.1 of this Code;
48.1) the employer's expenses for the payment in accordance with the legislation of the Russian Federation of benefits for temporary disability (except for accidents at work and occupational diseases) for the days of temporary disability of the employee, which are paid at the expense of the employer and the number of which is established by the Federal Law of December 29, 2006 255-ФЗ "On compulsory social insurance in the event of temporary disability and in connection with maternity", in the part not covered by insurance payments made to employees by insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation to carry out the corresponding type of activity, according to contracts with employers in favor of employees in case of their temporary disability (with the exception of accidents at work and occupational diseases) for days of temporary disability, which are paid at the expense of the employer and the number of which is established by the Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood";
48.2) payments (contributions) of employers under voluntary personal insurance contracts concluded with insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation for the implementation of the corresponding type of activity, in favor of employees in case of their temporary disability (except for accidents at work and occupational diseases) for days of temporary disability, which are paid at the expense of the employer and the number of which is established by Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood." These payments (contributions) are included in the composition of expenses if the amount of insurance payment under such contracts does not exceed the amount of temporary disability benefits determined in accordance with the legislation of the Russian Federation (except for accidents at work and occupational diseases) for the days of temporary disability of the employee, which are paid at the expense of the employer and the number of which is established by the Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood." At the same time, the aggregate amount of these payments (contributions) of employers and contributions specified in paragraph ten of paragraph 16 of part two of Article 255 of this Code is included in the composition of expenses in an amount not exceeding 3 percent of the amount of expenses for labor remuneration;
48.3) expenses of taxpayers associated with the free provision of airtime and (or) printed space in accordance with the legislation of the Russian Federation on elections and referenda;
48.4) expenses of taxpayers associated with the free provision of services for the production and (or) distribution of social advertising in accordance with the legislation of the Russian Federation on advertising. The expenses specified in this subparagraph are recognized for tax purposes, provided that the requirements for social advertising established by subparagraph 32 of paragraph 3 of Article 149 of this Code are met;
48.5) the expenses of the taxpayer, in favor of which the right to use the subsoil plot is transferred in the manner established by the legislation of the Russian Federation, in the form of compensation for the expenses for the development of natural resources previously carried out by the former owner of the license to use this subsoil plot for the purpose of its acquisition, in the amount of the taxpayer's actual expenses;
48.6) the amount of entrance and guarantee contributions of non-state pension funds, guarantee contributions of the Pension Fund of the Russian Federation, paid to the pension savings guarantee fund in accordance with Federal Law No. Federation in the formation and investment of pension savings, the establishment and implementation of payments at the expense of pension savings ";
48.7) costs associated with the provision of property (work, services) free of charge to state authorities or local authorities, state and municipal institutions, state and municipal unitary enterprises in cases where this duty of a taxpayer is established by the legislation of the Russian Federation;
49) other costs associated with production and (or) sale.
2. Representation expenses include the taxpayer's expenses for the official reception and (or) servicing of representatives of other organizations participating in negotiations in order to establish and (or) maintain mutual cooperation, as well as participants who have arrived at meetings of the board of directors (management board) or other governing body the taxpayer, regardless of the place where these events are held. Hospitality expenses include the costs of holding an official reception (breakfast, lunch or other similar event) for the specified persons, as well as officials of the taxpayer organization participating in the negotiations, transport provision for the delivery of these persons to the venue of the entertainment event and (or) a meeting of the executive authority and back, buffet service during negotiations, payment for the services of interpreters who are not on the taxpayer's staff, to provide translation during entertainment events.
Hospitality expenses do not include expenses related to entertainment, recreation, prevention or treatment of diseases.
Hospitality expenses during the reporting (tax) period are included in other expenses in the amount not exceeding 4 percent of the taxpayer's expenses on wages for this reporting (tax) period.
3. Expenses of a taxpayer for training in basic and additional professional educational programs, vocational training and retraining of taxpayer's employees are included in other expenses if:
1) training in basic and additional professional educational programs, vocational training and retraining of taxpayer employees are carried out on the basis of an agreement with Russian educational institutions that have the appropriate license, or foreign educational institutions that have the appropriate status;
2) training in basic and additional vocational educational programs, vocational training and retraining undergoes employees of the taxpayer 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, vocational training and retraining paid by the taxpayer, conclude an employment contract with him and work for the taxpayer for at least one year. If the employment contract between the specified individual and the taxpayer was terminated before the expiration of one year from the date of its commencement, except for cases of termination of the employment contract due to circumstances beyond the control of the parties (Article 83 of the Labor Code of the Russian Federation), the taxpayer must include in non-operating income of the reporting (tax) period in which this employment contract was terminated, the amount of fees for education, vocational training or retraining of the relevant individual, previously taken into account when calculating the tax base. If the employment contract of an individual with a taxpayer was not concluded after three months after the end of training, vocational training or retraining paid by the taxpayer, these expenses are also included in the non-sales income of the reporting (tax) period in which this term for concluding the employment contract expired ...
The taxpayer is obliged to keep documents confirming the costs of training for the entire period of validity of the relevant training contract and one year of work of an individual whose training, professional training or retraining was paid for by the taxpayer, in accordance with the employment contract concluded with the taxpayer, but not less than four years ...
Expenses related to the organization of entertainment, recreation or treatment, the maintenance of educational institutions, as well as the performance of free work for them or the provision of free services to them are not recognized as expenses for training taxpayer employees or individuals provided for in this paragraph.
expenses for participation in exhibitions, fairs, expositions, window dressing, sales exhibitions, sample rooms and showrooms, production of advertising brochures and catalogs containing information about the goods sold, work performed, services provided, trademarks and service marks, and ( or) about the organization itself, for a discount on goods that have completely or partially lost their original qualities during exposure.
Expenses of the taxpayer for the acquisition (production) of prizes awarded to the winners of the draws of such prizes during mass advertising campaigns, as well as expenses for other types of advertising not specified in paragraphs two to four of this clause, carried out by him during the reporting (tax) period, for purposes of taxation are recognized in an amount not exceeding 1 percent of the proceeds from sales, determined in accordance with Article 249 of this Code.
5. Expenses for standardization are the costs of work on the development of national standards included in the program for the development of national standards, approved by the national body of the Russian Federation for standardization, as well as costs of work on the development of regional standards, subject to the approval of standards as national standards by national the body of the Russian Federation for standardization, registration of regional standards in the Federal Information Fund of technical regulations and standards in the manner established by the legislation of the Russian Federation on technical regulation.
Expenses for standardization are not recognized as expenses for work on the development of national and regional standards by organizations that develop them as an executor (contractor or subcontractor).
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We suggest that you familiarize yourself with Article 264 of the Tax Code of the Russian Federation, Chapter 25 "Other costs associated with production and (or) sale". The information is current for 2016. If you think that Article 264 of the Tax Code of the Russian Federation is outdated and not relevant, we ask you to write about this to the editors of the site through the form
1. Other expenses related to production and sale include the following expenses of the taxpayer:
1) the amounts of taxes and fees, customs duties and fees, insurance contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory health insurance, assessed in accordance with the procedure established by this Code, with the exception of those listed in this Code;
2) expenses for certification of products and services, as well as for declaration of conformity with the participation of a third party;
2.1) expenses for standardization, taking into account the provisions of paragraph of this article;
3) the amount of commission fees and other similar expenses for work performed by third-party organizations (services provided);
4) amounts of port and airfield dues, pilotage services and other similar expenses;
5) the amount of the paid lifting allowance within the limits established in accordance with the legislation of the Russian Federation;
6) expenses for ensuring the fire safety of a taxpayer in accordance with the legislation of the Russian Federation, expenses for maintaining a gas rescue service, expenses for property protection services, maintenance of security and fire alarms, expenses for the purchase of fire protection services and other security services, including services provided by non-departmental security at the internal affairs bodies of the Russian Federation in accordance with the legislation of the Russian Federation, as well as the costs of maintaining their own security service to perform the functions of economic protection of banking and business operations and the safety of material assets (excluding expenses for equipment, the acquisition of weapons and other special means of protection);
7) expenses for ensuring normal working conditions and safety measures provided for by the legislation of the Russian Federation, expenses for civil defense in accordance with the legislation of the Russian Federation, as well as expenses for the treatment of occupational diseases of workers employed in work with harmful or difficult working conditions, expenses related to the maintenance of premises and equipment of health centers located directly on the territory of the organization;
8) the costs of recruiting employees, including the costs of the services of specialized organizations for the selection of personnel;
9) expenses for the provision of services for warranty repair and maintenance, including deductions to the reserve for future expenses for warranty repairs and warranty maintenance (subject to the provisions of this Code);
10) lease (lease) payments for leased (leased) property (including land plots), as well as the cost of acquiring property leased. If the property received under a lease agreement is accounted for by the lessee, the expenses accounted for in accordance with this subparagraph are:
from the lessee - rental (leasing) payments minus the amount of depreciation on this property, calculated in accordance with Articles - of this Code;
from the lessor - the costs of acquiring property leased;
10.1) the fee paid by the concessionaire to the concedent during the period of use (operation) of the object of the concession agreement (concession fee);
11) expenses for the maintenance of official transport (road, rail, air and other types of transport). Expenses for compensation for the use of personal cars and motorcycles for business trips within the limits established by the Government of the Russian Federation;
12) travel expenses, in particular for:
the employee's travel to the place of business trip and back to the place of permanent work;
renting a living space. Under this expense item, the employee's expenses for paying for additional services provided in hotels are also subject to reimbursement (except for the costs of serving in bars and restaurants, room service costs, costs for using recreational and health facilities);
daily allowance or field allowance;
registration and issuance of visas, passports, vouchers, invitations and other similar documents;
consular, airfield fees, fees for the right of entry, passage, transit of automobile and other transport, for the use of sea canals, other similar structures and other similar fees and charges;
12.1) costs of delivery from the place of residence (collection) to the place of work and back of workers employed in organizations that carry out their activities on a rotational basis or in field (expeditionary) conditions. These costs must be provided for by collective agreements;
13) expenses for the food ration of the crews of sea, river and aircraft;
14) expenses for legal and information services;
15) expenses for consulting and other similar services;
16) a fee to a state and (or) private notary for notarization. In this case, such expenses are accepted within the tariffs approved in the prescribed manner;
17) expenses for audit services;
18) costs of managing an organization or its individual divisions, as well as costs of purchasing services for managing an organization or its individual divisions;
19) costs of services for the provision of labor of employees (personnel) by third-party organizations for participation in production activities, including in production management, performance of other functions related to the production and (or) sale of products (works, services);
20) expenses for the publication of accounting (financial) statements, as well as publication and other disclosure of other information, if the taxpayer is obliged by the legislation of the Russian Federation to publish (disclose) them;
21) expenses associated with the submission of forms and information of state statistical observation, if the legislation of the Russian Federation imposes on the taxpayer the obligation to submit this information;
22) representation expenses related to the official reception and service of representatives of other organizations participating in the negotiations in order to establish and maintain cooperation, in the manner prescribed by paragraph of this article;
23) expenses for training and passing an independent assessment of qualifications for compliance with the qualifications of taxpayer employees in the manner prescribed by paragraph of this article;
24) expenses for stationery;
25) costs of postal, telephone, telegraph and other similar services, costs of payment for communication services, computing centers and banks, including costs of facsimile and satellite communications, e-mail, as well as information systems (SWIFT, information and telecommunications network "Internet "and other similar systems);
26) costs associated with the acquisition of the right to use computer programs and databases under contracts with the copyright holder (under license and sublicense agreements). These expenses also include expenses for the acquisition of exclusive rights to computer programs with a cost less than the amount of the cost of the depreciable property specified in paragraph 1 of this Code;
27) expenses for the current study (research) of the market situation, collection of information directly related to the production and sale of goods (works, services);
28) expenses for advertising produced (purchased) and (or) sold goods (works, services), activities of a taxpayer, a trademark and a service mark, including participation in exhibitions and fairs, taking into account the provisions of paragraph of this article;
29) contributions, deposits and other obligatory payments paid to non-profit organizations, if the payment of such contributions, deposits and other obligatory payments is a condition for the operation of taxpayers - payers of such contributions, deposits or other obligatory payments;
30) contributions paid to international organizations and organizations that provide payment systems and electronic systems for transmitting information, if the payment of such contributions is a prerequisite for the implementation of activities by taxpayers - payers of such contributions or is a condition for the provision of services by an international organization necessary for the taxpayer - payer of such contributions specified activity;
31) expenses associated with payment for services to third-party organizations for the maintenance and sale in accordance with the procedure established by the legislation of the Russian Federation of pledged and pledged items during the time these items are with the pledgee after the transfer by the pledger;
32) expenses for the maintenance of rotational and temporary settlements, including all objects of housing and communal and social purposes, subsidiary plots and other similar services, in organizations operating on a rotational basis or working in field (expeditionary) conditions. These expenses for taxation purposes are recognized within the limits of the standards for the maintenance of similar facilities and services approved by local authorities at the place of business of the taxpayer. If such standards are not approved by local government bodies, the taxpayer has the right to apply the procedure for determining the costs of maintaining these facilities, which is valid for similar facilities located in this territory and subordinate to these bodies;
33) deductions from enterprises and organizations operating especially radiation hazardous and nuclear hazardous production facilities and facilities for the formation of reserves intended to ensure the safety of these production facilities and facilities at all stages of their life cycle and development in accordance with the legislation of the Russian Federation on the use of atomic energy and the procedure established by the Government of the Russian Federation;
34) expenses for the preparation and development of new industries, workshops and units;
35) costs associated with the introduction of production technologies, as well as methods of organizing production and management;
36) expenses for accounting services provided by third-party organizations or individual entrepreneurs;
37) periodic (current) payments for the use of rights to the results of intellectual activity and rights to means of individualization (in particular, rights arising from patents for inventions, utility models, industrial designs);
38) expenses incurred by a taxpayer-organization using the labor of disabled people in the form of funds aimed at the purposes of ensuring social protection of disabled people, if disabled people make up at least 50 percent of the total number of employees of such a taxpayer and the share of expenses for wages of disabled people in the cost of payment labor is at least 25 percent.
The goals of social protection of disabled people in accordance with the legislation of the Russian Federation on the social protection of disabled people are:
improvement of working conditions and labor protection for people with disabilities;
creation and preservation of jobs for people with disabilities (purchase and installation of equipment, including the organization of work of homeworkers);
training (including new professions and methods of work) and employment of people with disabilities;
manufacturing and repair of prosthetic products;
purchase and maintenance of technical means of rehabilitation (including the purchase of guide dogs);
sanatorium-and-spa services for disabled people, as well as for persons accompanying disabled people of group I and disabled children;
protection of the rights and legitimate interests of persons with disabilities;
measures to integrate people with disabilities into society (including cultural, sports and other similar events);
providing disabled people with equal opportunities with other citizens (including transport services for persons accompanying disabled people of group I and disabled children);
purchase and distribution among disabled people of printed publications of public organizations of disabled people;
acquisition and distribution of video materials with subtitles or sign language translation among disabled people;
contributions sent by these organizations to public organizations of disabled people for their maintenance.
When determining the total number of persons with disabilities, the average number of employees does not include persons with disabilities who work part-time, work contracts and other agreements of a civil nature;
39) the expenses of taxpayers - public organizations of disabled people, as well as taxpayers - institutions, the only owners of whose property are public organizations of disabled people, in the form of funds aimed at carrying out the activities of these public organizations of disabled people and for the purposes specified in subparagraph 38 of this paragraph.
Recipients of funds intended for the implementation of the activities of a public organization of disabled people and for the purpose of social protection of disabled people, at the end of the tax period, submit to the relevant tax authorities at the place of their registration a report on the targeted use of the funds received.
In case of misuse of such funds from the moment when their recipient actually used such funds for other purposes (violated the conditions for the provision of these funds), such funds are recognized as income from the taxpayer who received these funds.
The costs specified in subparagraph 38 of this paragraph and this subparagraph may not be included in the costs associated with the production and (or) sale of excisable goods, mineral raw materials, other minerals and other goods according to the list determined by the Government of the Russian Federation in agreement with the all-Russian organizations of people with disabilities, as well as with the provision of intermediary services related to the sale of such goods, mineral raw materials and minerals;
39.1) expenses of taxpayers-organizations, the authorized (pooled) capital of which consists entirely of the contribution of religious organizations, in the form of amounts of profit received from the sale of religious literature and religious items, subject to the transfer of these amounts for the implementation of the statutory activities of these religious organizations;
39.2) expenses for the formation, in the manner prescribed by this Code, of reserves for future expenses for the purpose of social protection of disabled persons, provided for in subparagraph 38 of this paragraph, which are carried out by a taxpayer - a public organization of disabled people, as well as by a taxpayer - an organization using the labor of disabled people, if from the total number of employees of such a taxpayer, the disabled account for at least 50 percent and the share of the cost of remuneration of disabled people in the cost of remuneration of labor is at least 25 percent;
39.3) expenses for the formation, in accordance with the procedure established by this Code, of reserves for future expenses for scientific research and (or) experimental design;
40) payments for the registration of rights to real estate and land, transactions with these objects, payments for the provision of information on registered rights, payment for the services of authorized bodies and specialized organizations for property valuation, preparation of documents for cadastral and technical registration (inventory) of real estate objects;
41) expenses under contracts of a civil nature (including work contracts) concluded with individual entrepreneurs who are not on the staff of the organization;
42) expenses of taxpayers - agricultural organizations on food for employees engaged in agricultural work;
43) the costs of replacing defective, lost presentation in the process of transportation and (or) sale and missing copies of periodicals in packages, but not more than 7 percent of the cost of circulation of the corresponding issue of a periodical print;
44) losses in the form of the value of defective, lost presentation, as well as not sold within the time limits specified in this subparagraph (morally obsolete) of mass media products and book products written off by taxpayers engaged in the production and release of media products and book products , within no more than 10 percent of the cost of the circulation of the corresponding number of a periodical print publication or the corresponding circulation of book products, as well as the costs of writing off and disposing of defective, unmarketable and unsold media and book products.
The expense is the cost of mass media products and book products not sold within the following periods:
for periodicals - within the period until the next issue of the corresponding periodical is published;
for books and other non-periodical printed publications - within 24 months after their publication;
45) contributions for compulsory social insurance against industrial accidents and occupational diseases, made in accordance with the legislation of the Russian Federation;
46) deductions from taxpayers, carried out to ensure the supervisory activities of specialized institutions provided for by the legislation of the Russian Federation in order to monitor compliance by such taxpayers with the relevant requirements and conditions, as well as deductions of taxpayers to reserves created in accordance with the legislation of the Russian Federation regulating activities in the field of communications;
47) losses from marriage;
48) expenses related to the maintenance of premises of public catering facilities serving labor collectives (including the amount of accrued depreciation, expenses for repairing premises, expenses for lighting, heating, water supply, electricity, as well as fuel for cooking), if such expenses are not taken into account in accordance with this Code;
48.1) the employer's expenses for the payment in accordance with the legislation of the Russian Federation of benefits for temporary disability (except for accidents at work and occupational diseases) for the days of temporary disability of the employee, which are paid at the expense of the employer and the number of which is established by the Federal Law of December 29, 2006 255-ФЗ "On compulsory social insurance in the event of temporary disability and in connection with maternity", in the part not covered by insurance payments made to employees by insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation to carry out the corresponding type of activity, according to contracts with employers in favor of employees in case of their temporary disability (with the exception of accidents at work and occupational diseases) for days of temporary disability, which are paid at the expense of the employer and the number of which is established by the Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood";
48.2) payments (contributions) of employers under voluntary personal insurance contracts concluded with insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation for the implementation of the corresponding type of activity, in favor of employees in case of their temporary disability (except for accidents at work and occupational diseases) for days of temporary disability, which are paid at the expense of the employer and the number of which is established by Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood." These payments (contributions) are included in the composition of expenses if the amount of insurance payment under such contracts does not exceed the amount of temporary disability benefits determined in accordance with the legislation of the Russian Federation (except for accidents at work and occupational diseases) for the days of temporary disability of the employee, which are paid at the expense of the employer and the number of which is established by the Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood." In this case, the aggregate amount of these payments (contributions) of employers and contributions specified in the tenth paragraph of clause 16 of part two of this Code is included in the composition of expenses in an amount not exceeding 3 percent of the amount of labor costs;
48.3) expenses of taxpayers associated with the free provision of airtime and (or) printed space in accordance with the legislation of the Russian Federation on elections and referenda;
48.4) expenses of taxpayers associated with the free provision of services for the production and (or) distribution of social advertising in accordance with the legislation of the Russian Federation on advertising. The expenses specified in this subparagraph are recognized for taxation purposes, provided that the requirements for social advertising established by subparagraph 32 of paragraph 3 of this Code are met;
48.5) the expenses of the taxpayer, in favor of which the right to use the subsoil plot is transferred in the manner established by the legislation of the Russian Federation, in the form of compensation for the expenses for the development of natural resources previously carried out by the former owner of the license to use this subsoil plot for the purpose of its acquisition, in the amount of the taxpayer's actual expenses;
48.6) the amount of entrance and guarantee contributions of non-state pension funds, guarantee contributions of the Pension Fund of the Russian Federation, paid to the pension savings guarantee fund in accordance with Federal Law No. Federation in the formation and investment of pension savings, the establishment and implementation of payments at the expense of pension savings ";
48.7) costs associated with the provision of property (work, services) free of charge to state authorities or local authorities, state and municipal institutions, state and municipal unitary enterprises in cases where this duty of a taxpayer is established by the legislation of the Russian Federation;
48.8) expenses for payment for services of clearing organizations related to the issuance, servicing of circulation and redemption of clearing participation certificates;
48.9) funds transferred to the budget of the constituent entity of the Russian Federation on the basis of agreements (contracts) on gratuitous targeted contributions, concluded in accordance with the legislation of the Russian Federation on the electric power industry;
48.10) expenses of a unitary non-profit organization created for the purpose of implementing the program for the renovation of the housing stock in the city of Moscow in accordance with Article 7.7 of the Law of the Russian Federation of April 15, 1993 N 4802-1 "On the status of the capital of the Russian Federation", for the acquisition (creation) of real estate property within the framework of the program for the renovation of the housing stock in the city of Moscow, with the exception of expenses incurred within the framework of targeted financing and earmarked receipts in accordance with subparagraph 14 of paragraph 1 and paragraph 2 of this Code. These expenses are recognized for tax purposes on the date of transfer of real estate objects belonging to the specified organization by right of ownership to the city of Moscow in connection with the implementation of the program for the renovation of the housing stock in the city of Moscow;
49) other costs associated with production and (or) sale.
2. Representation expenses include the taxpayer's expenses for the official reception and (or) servicing of representatives of other organizations participating in negotiations in order to establish and (or) maintain mutual cooperation, as well as participants who have arrived at meetings of the board of directors (management board) or other governing body the taxpayer, regardless of the place where these events are held. Hospitality expenses include the costs of holding an official reception (breakfast, lunch or other similar event) for the specified persons, as well as officials of the taxpayer organization participating in the negotiations, transport provision for the delivery of these persons to the venue of the entertainment event and (or) a meeting of the executive authority and back, buffet service during negotiations, payment for the services of interpreters who are not on the taxpayer's staff, to provide translation during entertainment events.
Hospitality expenses do not include expenses related to entertainment, recreation, prevention or treatment of diseases.
Hospitality expenses during the reporting (tax) period are included in other expenses in the amount not exceeding 4 percent of the taxpayer's expenses on wages for this reporting (tax) period.
3. Expenses of a taxpayer for training in basic vocational educational programs, basic vocational training programs and additional vocational programs, passing an independent qualification assessment for compliance with the qualification requirements of taxpayer employees are included in other expenses if:
1) training in basic vocational educational programs, basic vocational training programs and additional vocational programs is carried out on the basis of an agreement with a Russian educational organization, a scientific organization or a foreign educational organization entitled to conduct educational activities, passing an independent qualification assessment for compliance with the qualifications of an employee the taxpayer is carried out on the basis of an agreement for the provision of services for an independent assessment of qualifications for compliance with qualification requirements in accordance with the legislation of the Russian Federation;
2) training in basic vocational educational programs, basic vocational training programs and additional vocational programs is undergone by taxpayer employees who have entered into employment contracts with the taxpayer, or individuals who have entered into agreements with the taxpayer providing for the obligation of an individual not later than three months after the completion of the specified training, paid for taxpayer, conclude an employment contract with him and work with the taxpayer for at least one year, an independent assessment of qualifications for compliance with the qualification requirements in accordance with the legislation of the Russian Federation is passed by the taxpayer's employees who have entered into an employment contract with him.
If the employment contract between the specified individual and the taxpayer was terminated before the expiration of one year from the date of its commencement, with the exception of cases of termination of the employment contract due to circumstances beyond the control of the parties (Labor Code of the Russian Federation), the taxpayer is obliged to include in non-sales income of the reporting (tax) period in which this employment contract terminated, the amount of payment for the specified training of the relevant individual, which was previously taken into account when calculating the tax base. If the employment contract of an individual with a taxpayer was not concluded after three months after the end of the training paid by the taxpayer, these expenses are also included in the non-operating income of the reporting (tax) period in which this term for concluding the employment contract expired.
A taxpayer is obliged to keep documents confirming training expenses for the entire duration of the relevant training contract and one year of work of an individual whose training was paid for by the taxpayer in accordance with the employment contract concluded with the taxpayer, but not less than four years.
A taxpayer is obliged to keep documents confirming the costs of an employee's passing an independent qualification assessment for compliance with qualification requirements, during the entire term of the contract for the provision of services for an independent assessment of qualifications for compliance with qualification requirements and one year of work of an individual, passing an independent qualification assessment for compliance the qualification requirements of which were paid by the taxpayer in accordance with the employment contract concluded with the taxpayer, but not less than four years.
Expenses for training also include taxpayer expenses incurred on the basis of agreements on the network form of implementation of educational programs concluded in accordance with Federal Law No. 273-FZ of December 29, 2012 "On Education in the Russian Federation" with educational organizations, in particular, expenses for maintenance of the premises and equipment of the taxpayer used for training, remuneration of labor, the value of property transferred to ensure the training process, and other expenses within the framework of these agreements. Such expenses are recognized in the tax period in which they were incurred, provided that in this tax period at least one of the students who graduated from the specified educational institutions has entered into an employment contract with the taxpayer for a period of at least one year.
Expenses related to the organization of entertainment, recreation or treatment are not recognized as expenses for the training of taxpayer employees or individuals, provided for by this paragraph.
expenses for participation in exhibitions, fairs, expositions, window dressing, sales exhibitions, sample rooms and showrooms, production of advertising brochures and catalogs containing information about the goods sold, work performed, services provided, trademarks and service marks, and ( or) about the organization itself, for a discount on goods that have completely or partially lost their original qualities during exposure.
Expenses of the taxpayer for the acquisition (production) of prizes awarded to the winners of the draws of such prizes during mass advertising campaigns, as well as expenses for other types of advertising not specified in paragraphs two to four of this clause, carried out by him during the reporting (tax) period, for purposes of taxation are recognized in an amount not exceeding 1 percent of the proceeds from sales, determined in accordance with this Code.
5. Expenses for standardization are the costs of work on the development of national standards included in the program for the development of national standards, approved by the national body of the Russian Federation for standardization, as well as costs of work on the development of regional standards, subject to the approval of standards as national standards by national the body of the Russian Federation for standardization, registration of regional standards in the Federal Information Fund of technical regulations and standards in the manner established by the legislation of the Russian Federation on technical regulation.
Expenses for standardization are not recognized as expenses for work on the development of national and regional standards by organizations that develop them as an executor (contractor or subcontractor).
The specified share is determined based on the cost of goods shipped (work performed, services rendered), transferred property rights that are not taxed and specified in paragraph 2 of Article 170 of the Tax Code of the Russian Federation, in the total cost of goods (works, services), property rights shipped (transferred) for the corresponding calendar year. In this case, the amount of tax subject to recovery is not included in the cost of this property, but is taken into account as part of other expenses in accordance with Article 264 of the Tax Code of the Russian Federation.
21) in the form of the cost of mass media products and book products that must be replaced when returned or when such products are written off on the grounds provided for in subparagraphs 43 and 44 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. The assessment of the value of the products specified in this clause is made in accordance with the procedure for assessing residues finished products established by Article 319 of the Tax Code of the Russian Federation;
1. Taxpayers - public organizations of people with disabilities and organizations specified in the first paragraph of subparagraph 38 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, can create a reserve of future expenses allocated for purposes of ensuring social protection of people with disabilities. These reserves can be created for a period not exceeding five years.
40) in the form of contributions, deposits and other mandatory payments paid to non-profit organizations and international organizations, except for those specified in subparagraphs 29 and 30 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation;
8.1. Expenses for the acquisition of leased property specified in subparagraph 10 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation are recognized as expenses in those reporting (tax) periods in which, in accordance with the terms of the agreement, rental (leasing) payments are provided. In this case, these expenses are accounted for in an amount proportional to the amount of rent (lease) payments.
7. The standards for expenses accepted for tax purposes provided for in clauses 16 and 24.1 of the second part of Article 255, subparagraph 6 of paragraph 2 of Article 262, subparagraphs 11 and 48.2 of paragraph 1, paragraphs 2 and 4 of Article 264, paragraph 4 of Article 266, subparagraph 4 of paragraph 2 of Article 296 of the Tax Code of the Russian Federation, are applied by each member of the consolidated group of taxpayers.
In accordance with paragraphs. 22 p. 1 of art. 264 of the Tax Code of the Russian Federation, other expenses related to production and (or) sale include entertainment expenses.
According to paragraph 2 of Art. 264 of the Tax Code of the Russian Federation, representative expenses include the taxpayer's expenses for official reception and (or) servicing of representatives of other organizations participating in negotiations in order to establish and (or) maintain mutual cooperation, as well as participants who have arrived at meetings of the board of directors (management board) or other management of the taxpayer's body, regardless of the place where these events are held, including:
The costs of holding an official reception (breakfast, lunch or other similar event) for the specified persons, as well as officials of the taxpaying organization participating in the negotiations;
Transport support for the delivery of these persons to the venue of the entertainment event and (or) the meeting of the governing body and back;
Buffet service during negotiations;
Payment for the services of non-taxpayer translators to provide translation during entertainment events.
Note! If only employees of the organization take part in the event, then the costs of holding such an event cannot be taken into account when calculating income tax as representative.
For example, an enterprise with many branches gathers employees from these branches for a production meeting. The expenses for holding such an event are not representative (Resolution of the Federal Antimonopoly Service of the East Siberian District of 11.08.2006 N А33-26560 / 04-С3-Ф02-3935 / 06-С1, А33-26560 / 04-С3-Ф02-4272 / 06- C1).
Note! Tax legislation specifically identifies expenses that cannot be attributed to representation.
In accordance with paragraph 2 of Art. 264 of the Tax Code of the Russian Federation, entertainment expenses do not include expenses for organizing entertainment, recreation, prevention and treatment of diseases.
In accounting, entertainment expenses are accounted for as part of expenses for ordinary activities (debit of accounts 20 "Main production", 26 "General business expenses", 44 "Sales expenses") in the amount of actual costs incurred (without any rationing).
For the recognition of entertainment expenses for the purpose of taxation of profits, it is necessary that they comply with the requirements of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, i.e. were reasonable, documented and related to the implementation of activities aimed at generating income.
In this regard, in practice, the tax authorities quite often insist on the illegality of accounting for the purposes of taxation of the costs incurred associated with the official admission, in the event that specific results were not achieved as a result of the negotiations.
However, the achievement of specific results is not a prerequisite for the inclusion of entertainment expenses in the composition of expenses that reduce the tax base for income tax. The main thing is to prove that the topic of the negotiations was related to the activities of the organization aimed at generating income.
This is the approach that the courts adhere to when considering such disputes. So, for example, the FAS of the Ural District indicated that the link tax office the lack of connection between the disputed costs and specific income is illegal, since, given the nature of management costs, they cannot be associated with a specific income, such as material ones, that is, it is enough that they are, in principle, in an appropriate amount (Resolution of 17.06 .2004 N F09-2441 / 04-AK).
Representation expenses during the reporting (tax) period are included in other expenses in the amount not exceeding 4% of the amount of the organization's expenses for labor remuneration for this reporting (tax) period.
Thus, in order to determine the maximum amount of entertainment expenses, it is necessary to correctly calculate the amount of labor costs.
For the purpose of taxation of profits, the composition of labor costs includes payments named in Art. 255 of the Tax Code of the Russian Federation.
When determining the standard of entertainment expenses, labor costs accrued in this reporting (tax) period are taken into account.
For organizations that determine income and expenses on an accrual basis, entertainment expenses are classified as indirect expenses (clause 1 of article 318 of the Tax Code of the Russian Federation). That is, the amount of entertainment expenses incurred in the reporting (tax) period in full (within the calculated standard) refers to the expenses of the current reporting (tax) period.
In accordance with paragraphs. 5 p. 7 art. 272 of the Tax Code of the Russian Federation, the date of the approval of the advance report is recognized as the date of entertainment expenses.
In the event that an organization determines income and expenses on a cash basis, entertainment expenses are recognized only after their actual payment (Article 273 of the Tax Code of the Russian Federation).
Documentary confirmation
In accordance with paragraph 1 of Art. 9 of the Law on Accounting, all business transactions carried out by an organization must be formalized by supporting documents. These documents serve as primary accounting documents on the basis of which accounting is kept.
For profit tax purposes, in accordance with Art. 252 of the Tax Code of the Russian Federation, all expenses must be documented.
Accordingly, the inclusion of entertainment expenses in the organization's expenses, both in accounting and in tax accounting, is possible only if there are primary accounting documents.
To begin with, the organization should draw up an estimate of the entertainment costs for the current year. This estimate can be approved at the general meeting of participants (shareholders) of the organization or by the head of the organization.
In addition, internal organizational and administrative documents should be issued (for example, it can be a provision on the conduct of entertainment events, approved by order of the head of the organization), which may reflect the following points:
The procedure for issuing accountable amounts for entertainment expenses;
The procedure for spending funds on entertainment expenses;
The procedure for documentary registration of entertainment expenses;
The procedure for exercising control over spending and writing off funds for entertainment expenses;
Rationing of certain types of entertainment expenses (for example, the organization may set the maximum amount of expenses per person when holding entertainment events in a restaurant).
In the future, the decision to hold each specific entertainment event must be accompanied by the following documents:
The order of the head on the holding of the event and on the appointment of a person responsible for its holding. This order also reflects the purpose of the event;
The program of the business meeting indicating the date, place and timing of the event, last name, first name, patronymic of the participants on the part of the host organization and on the part of the invitees and their positions, an approved estimate of entertainment expenses.
On the basis of these documents, money is issued against the account.
After the holding of each event, the person responsible for its holding draws up and submits to the accounting department documents confirming both the fact of the event itself and the amount of the actual costs of its holding.
These documents include:
Report on the meeting (list of issues under consideration, agreements reached, etc.);
An advance report, which is accompanied by documents confirming the actual expenses incurred.
Expenses for entertainment purposes can be confirmed by the following documents:
Public catering enterprises accounts;
Sales receipts;
KKT checks;
Documents confirming the payment of transportation costs;
Documents confirming payment for the services of an interpreter;
Waybills, sales and purchase acts, etc.
In the Letter of the Federal Tax Service for Moscow dated 04/12/2007 N 20-12 / 034115, it is indicated that the following information should be reflected in the report on entertainment expenses drawn up after specific entertainment events:
The purpose of the event and the results of its holding;
Date and place of the event;
The program of the event;
Composition of invited delegations;
Host participants;
The amount of expenses for entertainment purposes.
Note that the preparation of such reports, of course, is not a mandatory requirement, but their presence guarantees the absence of claims from the tax authorities. So, for example, from the Letter of the Federal Tax Service for Moscow from 22.12.2006 N 21-11 / [email protected] it follows that in the absence of the names of the persons who participated in the event in the report, the expenses incurred cannot be taken into account for the purposes of taxation of profits.
At the same time, arbitration practice shows that the absence in the report of any information from those listed above cannot serve as a reason for refusing to accept the costs incurred. So, for example, the FAS of the Ural District (Resolution of 07.09.2005 N F09-3872 / 05-C7) came to the conclusion that tax legislation does not require mandatory inclusion in the list of documents confirming the implementation of hospitality expenses, a list of representatives of organizations participating in the negotiations and business meeting programs.
By virtue of paragraph 2 of Art. 9 of the Law on Accounting, primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation, and documents, the form of which is not provided for in these albums, must contain the following mandatory details:
a) the name of the document;
b) date of preparation of the document;
c) the name of the organization on behalf of which the document was drawn up;
e) meters business transaction in kind and in monetary terms;
f) the names of the positions of the persons responsible for the performance of the business transaction and the correctness of its registration;
g) personal signatures of these persons.
Thus, the primary documents confirming the entertainment expenses incurred must contain all the necessary details listed above.
In the absence of supporting documents or in the absence of any mandatory details in the available documents, the tax authorities will most likely insist on the impossibility of recording the relevant expenses for tax purposes (see Letter of the Federal Tax Service for Moscow dated December 23, 2005 N 20-12 / 95338).
Expenses for the official reception, buffet service
Representative events can be held both on the territory of the organization itself, and in some other place, for example, in a cafe, restaurant, club, etc.
When holding an event on the territory of an organization, entertainment expenses may include not only the cost of purchasing food, but also the cost of purchasing disposable tableware (Letter of the Federal Tax Service for Moscow dated 06.10.2006 N 2012 / 89121.2), paper napkins, tablecloths and etc.
As a rule, all this is purchased by accountable persons for cash. Therefore, for documentary confirmation of such expenses in the organization, there must be expense reports with attached cash and sales receipts.
If the event is held on the side (for example, in a restaurant), then the documentary evidence of expenses will be an invoice and a cashier's receipt.
But the inclusion of restaurant rental costs in the entertainment expenses may lead to a dispute with the tax authority, since tax authorities, as a rule, insist that the list of entertainment expenses given in paragraph 2 of Art. 264 of the Tax Code of the Russian Federation, is closed. Expenses that are not named in it cannot be taken into account for tax purposes.
As a rule, judges do not support such a “narrow” approach of the tax authorities. For example, the Federal Antimonopoly Service of the Moscow District agreed that the cost of renting a restaurant for an official reception can be attributed to entertainment expenses on the basis of paragraph 2 of Art. 264 of the Tax Code of the Russian Federation (Resolution of 12.09.2005 N КА-А40 / 8426-05).
However, hospitality should be distinguished from the cost of organizing entertainment and recreation.
Here is the real situation. The organization rented a banquet hall for official negotiations. There were bowling alleys in this banquet hall. The organization did not use the bowling lanes, but paid for their rent, since one of the conditions for renting this banquet hall was the rent of the bowling lanes.
According to the Federal Antimonopoly Service of the North-West District (Decree of October 27, 2005 N A56-3124 / 2005), the cost of renting bowling lanes is related to the expenses for organizing entertainment and recreation and, accordingly, cannot be attributed to entertainment expenses.
Alcohol spending
Special attention should be paid to the question of the possibility of attributing to entertainment expenses the costs of purchasing alcoholic beverages consumed during an official reception.
For a number of years, the tax authorities have unequivocally argued that such costs do not belong to entertainment expenses, since they are not named in paragraph 2 of Art. 264 of the Tax Code of the Russian Federation.
However, recently, including under the influence of the established arbitration practice, the position of the controlling authorities has changed.
The Ministry of Finance of Russia, in a Letter dated 16.08.2006 N 03-03-04 / 4/136, explained that the expenses of an organization for alcoholic beverages during an official reception may be included in entertainment expenses if they meet the criteria of clause 1 of Art. 252 of the Tax Code of the Russian Federation.
Arbitration courts, in the event of disputes regarding the possibility of attributing expenses for the purchase of alcoholic beverages to entertainment expenses for an official reception, also support taxpayers (Resolutions of the Federal Antimonopoly Service
Volga district from 01.02.2005 N А57-1209 / 04-16, FAS of the North-Western district from 12.05.2005
N A56-24907 / 04).
Travel and accommodation expenses for event participants
According to paragraph 2 of Art. 264 of the Tax Code of the Russian Federation, representative expenses include the expenses of an organization for the official reception and (or) servicing of representatives of other organizations participating in negotiations in order to establish and (or) maintain mutual cooperation, as well as participants who have arrived at meetings of the board of directors (management board) or other management of the taxpayer's body, regardless of the place where these events are held.
Relevant for many organizations is the question of the possibility of attributing the costs of accommodation (hotel services) to representatives of third-party organizations who arrived to participate in official events as representative expenses.
The tax authorities use their standard argument in answering this question. These costs are not named in paragraph 2 of Art. 264 of the Tax Code of the Russian Federation, therefore they cannot reduce the tax base for income tax (see Letters of the Ministry of Finance of Russia dated 04.16.2007 N 03-03-06 / 1/235, FTS of Russia dated 04.18.2007 N 04-1-02 / [email protected], UFNS for Moscow from 12.04.2007 N 20-12 / 034115).
but arbitration courts when disputes arise on this issue, as a rule, they hold the opposite opinion.
So, for example, the FAS of the West Siberian District came to the conclusion that the "concept of" service "in the sense of clause 2 of article 264 of the Tax Code of the Russian Federation has a wide range, which, in accordance with the provisions of article 11 of the Tax Code of the Russian Federation, can include security housing as a normal existence of a person who arrived from another settlement "(Resolution of 01.03.2007 N Ф04-9370 / 2006 (30552-А81-27)).
Courts of other districts also come to the conclusion that the content of Art. 264 of the Tax Code of the Russian Federation allows organizations to take into account expenses for hotel services for representatives of other organizations participating in official events as part of entertainment expenses (Resolutions of the Federal Antimonopoly Service of the Moscow District of December 23, 2004 N KA-A40 / 12097-04, FAS of the North-Western District of 05/17/2004 N A56-21571 / 03).
Clause 2 of Art. 264 of the Tax Code of the Russian Federation, it is established that entertainment expenses include transport support for the delivery of officials participating in the negotiations to the place of the entertainment event and (or) meeting of the governing body and back.
In the opinion of the tax authorities, this clause does not apply to the payment of the fare of negotiators from other cities or countries to the city in which the official event will take place (see Letter of the Federal Tax Service for Moscow dated July 14, 2006 N 28-11 / 62271).
In the opinion of the tax authorities, on the basis of this provision, only the travel expenses of the invited invited persons to the place of the official event, for example, from the location of the host organization or from the hotel, are related to entertainment expenses.
Thus, the inclusion in the hospitality expenses of travel expenses for participants from other cities (countries) to the city of the hospitality event will lead to a dispute with the tax authority. At the same time, an analysis of judicial practice shows that the judges do not support the tax authorities in this matter (Resolution of the Federal Antimonopoly Service of the Volga District of 31.08.2006 N A65-18519 / 2005-CA2-22).
Keep in mind. If your organization does bear the costs of travel and accommodation for representatives of other organizations who came to the negotiations, the problem may arise not only taking these costs into account for purposes of taxation of profits.
The tax authorities regard the payment of such expenses as payments to individuals. Accordingly, they insist that the cost of travel and accommodation should be included in the income of the respective individuals, which is subject to personal income tax in accordance with the generally established procedure (Letters of the Federal Tax Service of Russia of 18.04.2007 N 04-1-02 / [email protected], UFNS for Moscow from 14.07.2006 N 28-11 / 62271).
Flowers and gifts
A common situation is when partners who have come to negotiations are given some gifts - flowers, writing utensils, boxes of chocolates, etc. Flowers can be used to decorate a meeting room.
Tax authorities generally object to accounting for such costs for profit tax purposes. For example, in the Letter of the Ministry of Finance of Russia dated 16.08.2006 N 03-03-04 / 4/136 it is stated that the cost of purchasing souvenirs for business partners cannot be taken into account for tax purposes as part of entertainment expenses.
At the same time, representatives of the Ministry of Finance of Russia admit the possibility of taking into account the cost of souvenirs with the symbols of the organization as part of entertainment expenses,
presented during an official reception in accordance with the custom of business turnover to representatives of counterparty organizations (Letter dated 16.08.2004 N 02-5-10 / 51).
Accordingly, it is likely that it will be necessary to prove the legality of including such expenses in the composition of entertainment expenses in court. A arbitrage practice on this issue today is ambiguous.
In some cases, the courts consider that these expenses should be included in the entertainment expenses (Resolutions of the Federal Antimonopoly Service of the West Siberian District of 11.05.2006 N F04-2610 / 2006 (22165-A46-40), Volga District of 01.02.2005 N A57-1209 / 04-16).
However, in other cases, the judges take the following position: the composition of entertainment expenses is really unlimited, however, the taxpayer is obliged to prove the economic justification of the costs of purchasing flowers, and if he cannot do this, these expenses cannot be attributed to representative expenses (Resolution of the FAS Volgo-Vyatsky district of 15.03.2006 N А29-1822 / 2005а).
other expenses
Quite often, situations arise when it is difficult to determine whether the costs of certain events are attributed to entertainment expenses or not.
For example, formal events - business negotiations are held over several days. The organization pays for breakfasts, lunches and dinners, which are not of an official nature, for representatives of third parties.
The Ministry of Finance of Russia, in its Letter dated 05.04.2005 N 03-03-01-04 / 1/157, explained that the expenses for breakfasts, lunches and dinners, which are not of an official nature, should be paid by representatives of delegations who arrived at the negotiations, at the expense of per diem, paid when sending employees, or at their own expense.
Another controversial issue. Clause 2 of Art. 264 of the Tax Code of the Russian Federation established that entertainment expenses include the cost of reception and service:
Representatives of other organizations involved in the negotiations;
Participants attending a meeting of the board of directors (management board) or other governing body.
However, in practice, organizations often incur the costs of hiring other persons, such as members of the audit committee.
Does the organization have the right to classify the costs of receiving and servicing such persons as representative?
The tax authorities give a negative answer. First of all, they refer to paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, namely that any costs are recognized as expenses, provided that they are made to carry out activities aimed at generating income. And in the situation under consideration, there is no connection with activities aimed at generating income.
In addition, members of the audit committee do not belong to the governing body.
It should also be borne in mind that the position of the tax authorities is that the list of entertainment expenses given in paragraph 2 of Art. 264 of the Tax Code of the Russian Federation is exhaustive, accordingly, everything that is not named in it does not apply to entertainment expenses accounted for for tax purposes.
In particular, according to the tax authorities, they do not apply to entertainment expenses:
Costs for issuing visas for foreign partners (Letter from the UMNS for Moscow from 13.02.2002 N 26-12 / 6751);
Costs for registration of premises for an official reception (Letter from the UMNS for Moscow dated January 22, 2004 N 26-08 / 4777);
The cost of renting the premises where the official reception is held (Letter of the Ministry of Finance of Russia dated March 12, 2003 N 04-02-03 / 29);
Expenses for holding an informal meeting (in a cafe) with potential partners (suppliers) organized by an employee of the organization who is on a business trip in the city of residence of these partners (Letter of the Federal Tax Service for Moscow dated 05.16.2006 N 20-12 / 41851);
The costs of receiving and servicing clients - individuals (Letter of the Ministry of Finance of Russia dated November 24, 2005 N 03-03-04 / 2/119).
However, this position of the tax authorities is successfully challenged by taxpayers in courts.
The courts, as a rule, agree that the list of entertainment expenses is not closed, and when resolving the issue of attributing expenses to entertainment expenses, first of all, one should proceed from their economic justification (see, for example, Resolution of the FAS of the Volgo-Vyatka District of 15.03 .2006 N A29-1822 / 2005a).
Personal income tax and UST
Holding an official event, the organization pays for entertainment expenses, in particular, for the transport services of invited persons, pays for meals, etc.
In this regard, the question arises: is this income of invited persons received in kind, and is it subject to personal income tax?
The tax authorities, in response to specific questions, clarify that in accordance with paragraph 3 of Art. 217 of the Tax Code of the Russian Federation are not subject to personal income tax (exempt from taxation) all types of compensation payments established by the current legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of the representative bodies of local self-government (within the limits established in accordance with the legislation of the Russian Federation) related to fulfillment of labor duties by the taxpayer.
The amount of entertainment expenses that the organization makes within the limits established by the legislation (subparagraph 22 of paragraph 1 of article 264 of the Tax Code of the Russian Federation) refer to compensation payments related to the performance of labor duties and are not subject to inclusion in the taxable income of individuals in accordance with paragraph 3 tbsp. 217 of the Tax Code of the Russian Federation.
In some cases, this conclusion is supported by the arbitration courts (Resolutions of the FAS of the Volga District of 03.16.2006 N A72-5629 / 05-6 / 435, A72-5959 / 05-6 / 450, of the Ural District of 05.16.2006 N F09-2876 / 06-C2).
However, in our opinion, the approach here should be completely different. Hospitality expenses are inherently expenses of the organization (in the interests of the organization) and therefore cannot be recognized as payments in favor of individuals, regardless of whether they were made within the limits established by paragraph 2 of Art. 264 of the Tax Code of the Russian Federation, or exceed the established limit.
Note that this logic finds understanding among judges (Resolutions of the FAS Central District from 18.08.2004 N A64-1002 / 04-13, the Volga region dated 10.04.2007 N A72-7503 / 06-7 / 283 and from 24.11.2005 N A65-3726 / 2005-CA1-37).
In accordance with paragraph 1 of Art. 236 of the Tax Code of the Russian Federation, the object of taxation for the unified social tax is recognized as payments and other remuneration accrued by taxpayers in favor of individuals under labor and civil law contracts, the subject of which is the performance of work, the provision of services (with the exception of remuneration paid to individual entrepreneurs), as well as copyright agreements.
Hospitality expenses are not payments and other remuneration accrued in favor of individuals under labor and civil law contracts and included in the wages fund, but are other expenses associated with the production and (or) sale of products, and therefore are not subject to UST. (see Letter of the Federal Tax Service of Russia for Moscow from 22.12.2006 N 21-11 / [email protected]).
This conclusion is fully confirmed by the arbitration practice (Resolution of the FAS North Caucasian District from 28.04.2006 N Ф08-1641 / 2006-682А).
Value added tax
In accordance with paragraph 7 of Art. 171 of the Tax Code of the Russian Federation, tax amounts paid on entertainment expenses included in expenses when calculating corporate income tax are subject to deductions.
Since the entertainment expenses in accordance with paragraph 2 of Art. 264 of the Tax Code of the Russian Federation are accounted for for tax purposes in accordance with the standards established by this paragraph, the amount of VAT on such expenses is subject to deduction in the amount corresponding to the established standards.
Other costs associated with production and distribution include:
Amounts of taxes and fees, customs duties and fees, insurance premiums in extrabudgetary funds;
Contributions for compulsory social insurance against industrial accidents and occupational diseases, made in accordance with the legislation of the Russian Federation;
The employer's expenses for the payment of benefits for temporary disability in accordance with the legislation of the Russian Federation (except for accidents at work and occupational diseases) for the days of temporary disability of the employee, which are paid at the expense of the employer;
Expenses for ensuring normal working conditions and safety measures provided for by the legislation of the Russian Federation, as well as expenses for the treatment of occupational diseases of workers employed in jobs with harmful or difficult working conditions (subparagraph 7 of paragraph 1 of article 264 of the Tax Code of the Russian Federation). Normal working conditions, in particular, include (Article 163 of the Labor Code of the Russian Federation):
good condition of premises, structures, machines, technological equipment and equipment;
timely provision of technical and other necessary documentation for work;
proper quality of materials, tools, other means and items necessary for the performance of work, their timely provision to the employee;
working conditions that meet the requirements of labor protection and production safety.
The costs of recruiting employees, including the costs of the services of specialized organizations for the selection of personnel (clause 8, clause 1, article 264 of the Tax Code of the Russian Federation). However, in the event that the organization did not actually recruit them, including as a result of considering candidates submitted by specialized recruitment companies, they cannot be considered as economically justified expenses and taken into account for tax purposes;
Payments for leased property (subparagraph 10 of paragraph 1 of article 264 of the Tax Code of the Russian Federation). The size lease payments and the procedure for their transfer is determined by an agreement concluded in the manner prescribed by civil legislation. In this case, these payments are included in the composition of expenses regardless of the state registration of the lease agreement. If the lease agreement assigns repair obligations to the lessee, the costs of repairing the leased fixed assets are included by the lessee in other expenses in the manner prescribed by Article 260 of the Tax Code of the Russian Federation;
Travel expenses;
Expenses for the maintenance of official vehicles, as well as expenses for compensation for the use of personal cars and motorcycles for business trips within the limits established by the government of the Russian Federation;
Legal and information services costs;
Consulting and other similar services costs;
Public and (or) private notary fees for notarization;
Expenses for accounting services provided by third-party organizations or individual entrepreneurs;
Audit costs;
The costs of managing an organization or its individual divisions;
Expenses for the publication of financial statements, as well as the publication and other disclosure of other information, if the taxpayer is obliged by the legislation of the Russian Federation to publish (disclose) them;
Expenses related to the submission of forms and information of state statistical observation;
Expenses for stationery, postage, telephone, telegraph and other similar services;
Expenses for payment of communication services, computing centers and banks;
Expenses for the current study (research) of the market situation, collection of information directly related to the production and sale of goods (works, services);
Loss from marriage;
Expenses under civil contracts (including work contracts) concluded with individual entrepreneurs who are not on the staff of the organization (subparagraph 41 of paragraph 1 of article 264 of the Tax Code of the Russian Federation);
Advertising costs. For tax purposes, the costs of advertising produced (purchased) and (or) sold goods (works, services), taxpayer activities, trademarks and service marks, including participation in exhibitions and fairs, are taken into account (subparagraph 28, paragraph 1 of article 264 of the Tax Code of the Russian Federation ).
for participation in exhibitions, fairs, expositions, for window dressing, exhibitions -
sales, sample rooms and showrooms, the production of advertising brochures and catalogs containing information about the work and services performed and provided by the organization, and (or) about the organization itself, to markdown goods that have been lost
their original qualities when exhibited.
These expenses for tax purposes can be taken into account without restrictions (subject to the availability of supporting documents).
Expenses for the purchase of prizes, which are awarded to the winners of the draws during mass advertising campaigns, as well as expenses for other types of advertising (not mentioned above) can be taken into account in taxation in an amount not exceeding 1% of sales proceeds;
Representation costs associated with the official reception and service of representatives of other organizations participating in the negotiations in order to establish and maintain cooperation (clause 22, clause 1 of article 264 of the Tax Code of the Russian Federation).
Representation expenses include the taxpayer's expenses for the official reception and (or) servicing of representatives of other organizations participating in negotiations in order to establish and (or) maintain mutual cooperation, as well as participants who have arrived at meetings of the board of directors (management board) or other governing body of the taxpayer, regardless of the location of these events. Hospitality expenses include the costs of holding an official reception (breakfast, lunch or other similar event) for the specified persons, as well as officials of the taxpayer organization participating in the negotiations, transport provision for the delivery of these persons to the venue of the entertainment event and (or) a meeting of the executive authority and back, buffet service during negotiations, payment for the services of interpreters who are not on the taxpayer's staff, to provide translation during entertainment events. Representation expenses during the reporting (tax) period are included in other expenses in the amount not exceeding 4 percent of the taxpayer's expenses for labor remuneration for this reporting (tax) period;
Expenses for training and retraining of personnel. These costs can be taken into account in taxation in full, but for this certain conditions must be met:
training in basic and additional professional educational programs, vocational training and retraining of taxpayer employees are carried out on the basis of an agreement with Russian educational institutions that have the appropriate license, or foreign educational institutions that have the appropriate status;
training in basic and additional vocational educational programs, vocational training and retraining undergoes employees of the taxpayer who have concluded 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, vocational training and retraining, paid by the taxpayer, conclude an employment contract with him and work for the taxpayer for at least one year. If the employment contract between the specified individual and the taxpayer was terminated before the expiration of one year from the date of its commencement, except for cases of termination of the employment contract due to circumstances beyond the control of the parties (Article 83 of the Labor Code of the Russian Federation), the taxpayer must include in non-operating income of the reporting (tax) period in which this employment contract was terminated, the amount of fees for education, vocational training or retraining of the relevant individual, previously taken into account when calculating the tax base. If the employment contract of an individual with a taxpayer was not concluded after three months after the end of training, vocational training or retraining paid by the taxpayer, these expenses are also included in the non-sales income of the reporting (tax) period in which this term for concluding the employment contract expired ...
The taxpayer is obliged to keep documents confirming the costs of training for the entire period of validity of the relevant training contract and one year of work of an individual whose training, vocational training or retraining was paid for by the taxpayer, in accordance with the employment contract concluded with the taxpayer, but not less than four years ;
Expenses for the provision of services for warranty repair and maintenance (including deductions to the corresponding reserve) (subparagraph 9 of paragraph 1 of article 264 of the Tax Code of the Russian Federation). Such a reserve is entitled to create organizations that sell goods or work (Article 267 of the Tax Code of the Russian Federation) in cases where contracts with buyers provide for maintenance and repairs during the warranty period. The reserve for warranty repairs is not formed at a time at the beginning of a quarter (year), but gradually - as the goods (work) are sold. The Tax Code of the Russian Federation normalizes the size of the reserve for warranty repairs and warranty service. It should not be more than the value of the goods sold under the condition of the guarantee, multiplied by the proportion of the actual expenses for warranty repairs in the organization's revenue from the sale of such goods for the previous three years.
Non-operating expenses- these are all economically justified costs of the organization that are not directly related to production or sale (Article 265 of the Tax Code of the Russian Federation).
When determining the tax base, expenses are not taken into account, the list of which is given in Art. 270 of the Tax Code of the Russian Federation, it is not closed. Therefore, if the expenses are not documented, will not be economically justified or are associated with an activity for which income is not received, such expenses will not deduct the taxable base.