49 paragraph 1 of Article 264 of the Tax Code of the Russian Federation. Entertainment expenses. The adopted amendments abolish the licensing system in construction activities, replacing it with self-regulation

30.12.2023

77 Moscow city

Date of publication: 08/13/2012

Letter of the Federal Tax Service of Russia dated 04/03/2009 No. ШС-22-3/256 “On the application of paragraph 29 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation in connection with the abolition of licensing and the introduction of self-regulation”

Date of letter: 03.04.2009
Number: ShS-22-3/256
Type of tax (subject): Corporate income tax
Articles of the Tax Code:

Question:

On the application of paragraph 29, paragraph 1 of Article 264 of the Tax Code of the Russian Federation in connection with the abolition of licensing and the introduction of self-regulation

Answer:

The Federal Tax Service, in connection with requests from tax authorities regarding the introduction of a system of self-regulation in certain areas of activity, in agreement with the Ministry of Finance of Russia (letter of the Department of Tax and Customs Tariff Policy dated March 27, 2009 No. 03-03-05/56) reports the following.

According to the Federal Law of July 22, 2008 No. 148-FZ “On Amendments to the Town Planning Code of the Russian Federation and certain legislative acts of the Russian Federation” (hereinafter referred to as Law No. 148-FZ), from January 1, 2009, a self-regulation system based on the provisions of Federal Law No. 315-FZ of December 1, 2007 “On Self-Regulatory Organizations” (hereinafter referred to as Law No. 315-FZ).

1. The adopted amendments abolish the licensing system in construction activities, replacing it with self-regulation.

At the same time, Law No. 148-FZ provides for the need for a transition period from licensing to self-regulation of activities in the construction industry.

Until 01/01/2010, the implementation of entrepreneurial activities in engineering surveys, architectural and construction design, construction, reconstruction, major repairs of capital construction projects is permitted at the choice of the performer of the relevant types of work on the basis of:
- a license issued in accordance with Federal Law No. 128-FZ dated 08.08.2001 “On licensing of certain types of activities”;
- certificates of admission to a certain type or types of work that affect the safety of capital construction projects, issued by a self-regulatory organization in the field of engineering surveys, architectural and construction design, construction, reconstruction, major repairs of capital construction projects in the manner established by the Urban Planning Code of the Russian Federation (hereinafter referred to as the Town Planning Code).

Articles 55.2 and 55.3 of the Urban Planning Code establish that self-regulatory organizations are organizations created in the form of a non-profit partnership, based on the membership of persons performing engineering surveys, preparing project documentation, and carrying out construction.

Thus, a membership-based non-profit organization is recognized as a self-regulatory organization.

From 2010, work on engineering surveys, architectural and construction design, construction, reconstruction, and major repairs of capital construction projects that affect the safety of capital construction projects will be carried out exclusively on the basis of a permit issued by a self-regulatory organization.

A certificate of admission to a certain type or types of work that affect the safety of capital construction projects is issued to a person admitted as a member of a self-regulatory organization (clause 6 of Article 55.6 of the Urban Planning Code).

According to Article 55.10 of the Town Planning Code, the general meeting of members of a self-regulatory organization establishes the amount and procedure for paying the entrance fee, regular membership fees and contributions to the compensation fund.

Thus, according to the Urban Planning Code, organizations that are members of a self-regulatory organization that have paid an entrance fee, a contribution to the compensation fund, as well as paying regular membership fees.

In accordance with paragraph 40 of Article 270 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), when determining the tax base for income tax, expenses in the form of fees, deposits and other obligatory payments paid to non-profit organizations and international organizations, except those specified in subparagraphs 29, are not taken into account. and 30 paragraph 1 of Article 264 of the Tax Code of the Russian Federation.

Based on subparagraph 29 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, other expenses associated with production and sales include contributions, deposits and other obligatory payments paid to non-profit organizations, if the payment of such contributions, contributions and other obligatory payments is a condition for the implementation of activities by taxpayers - payers of such fees, deposits or other obligatory payments.

Considering that payment of the entrance fee, contribution to the compensation fund, as well as regular membership fees to a self-regulatory organization, is a condition for the organization to obtain permission to carry out work on engineering surveys, architectural and construction design, construction, reconstruction, major repairs of capital construction projects that provide impact on the safety of capital construction projects, we believe that these payments for profit tax purposes should be considered as other expenses under subclause 29 of clause 1 of Article 264 of the Tax Code of the Russian Federation.

2. We inform you regarding the accumulation of entrance fees, regular membership fees and contributions to the compensation fund by self-regulatory organizations.

In accordance with paragraph 2 of Article 251 of the Tax Code of the Russian Federation, when determining the tax base for income tax, targeted revenues are not taken into account (with the exception of targeted revenues in the form of excisable goods). Such targeted revenues include, in particular, targeted revenues for the maintenance of non-profit organizations and the conduct of their statutory activities in the form of entrance and membership fees made in accordance with the legislation of the Russian Federation on non-profit organizations. At the same time, taxpayers who are recipients of the specified target revenues are required to keep separate records of income (expenses) received (produced) within the framework of the target revenues.

Contributions to the compensation fund are not named in the specified list.

At the same time, in accordance with Article 55.4. Of the Urban Planning Code, one of the requirements for a non-profit organization necessary to acquire the status of a self-regulatory organization is the presence of a compensation fund.

At the same time, exemption of a member of a self-regulatory organization from the obligation to make a contribution to the compensation fund of the self-regulatory organization, including through his claims to the self-regulatory organization, is not allowed (Article 55.16).

Considering that civil legislation does not contain a definition of the concept of “entry fee to a self-regulatory organization”, a contribution to the compensation fund of a self-regulatory organization, which is an integral condition for admission to membership of a self-regulatory organization and is directed towards the formation of property of a self-regulatory organization, used in a targeted manner for conducting statutory activities in the manner established by the Town Planning Code, can be considered for profit tax purposes as part of the entrance fee to a self-regulatory organization. A similar position is stated in the letter of the Ministry of Finance of Russia dated July 3, 2008 No. 03-03-05/69.

Taking into account the above, income in the form of contributions to the compensation fund paid by members of a self-regulatory organization is not taken into account for profit tax purposes as part of the income of this self-regulatory organization.

Valid state
Advisor to the Russian Federation 2nd class
S.N.Shulgin

Report non-compliance with this recommendation by the tax authority

The Federal Tax Service draws the attention of users of the reference database to the fact that the information you send about cases of failure by tax authorities to comply with clarifications of the Federal Tax Service of Russia is not:

an appeal in the sense given to it by the Federal Law of the Russian Federation of May 2, 2006 No. 59-FZ “On the procedure for considering appeals from citizens of the Russian Federation”;
a complaint against the action (inaction) of tax authorities in accordance with the norms established by Articles 138-141 of the Tax Code of the Russian Federation.

This information will be used by the Federal Tax Service to improve the quality of tax administration and work with taxpayers.

Clause 4 of Article 264 of the Tax Code of the Russian Federation deals with the organization’s expenses on advertising for the purpose of calculating income tax. This paragraph is divided into four paragraphs. Paragraph 2 talks about the costs of advertising in the media, paragraph 3 - about the costs of outdoor advertising, and paragraph 4 - about the costs of participating in exhibitions. According to paragraph 5, paragraph 4, Article 264 of the Tax Code of the Russian Federation, expenses for the acquisition (production) of prizes awarded to the winners of drawings during promotions, as well as expenses for other types of advertising for tax purposes are recognized in an amount not exceeding 1% of revenue.
Based on the structure of paragraph 4 of Article 264 of the Tax Code of the Russian Federation, we can conclude that the rationing of expenses applies only to expenses for prizes, as well as to other advertising expenses not listed in paragraphs 2 - 4.
At the time of preparing the answer, the draft federal law “On introducing amendments and additions to the second part of the Tax Code of the Russian Federation and to certain legislative acts of the Russian Federation” was under consideration in the State Duma. This project, among other things, provides for amendments to clause 4 of Article 264 of the Tax Code of the Russian Federation. It is proposed to replace the words of paragraph 5, paragraph 4 “for other types of advertising” with the words “other types of advertising not specified in paragraphs 2 - 4 of this paragraph.”
Thus, the prepared amendments confirm that expenses for advertising in the media, outdoor advertising and participation in exhibitions should be accepted for tax purposes without restrictions.
Signed for seal by M. Maslennikov

02/10/2002 "AKDI "Economics and Life", 2002, N 2

...Do tax authorities have the right to apply Methodological recommendations for the application of Chapter 21 “Value Added Tax” of the Tax Code of the Russian Federation due to the fact that this Order has not been registered with the Ministry of Justice? Does paragraph 8 of clause 21 of these Recommendations apply in terms of non-application of benefits until 01/01/2002 due to the lack of a list approved by the Government of the Russian Federation?

Tax Code, N 117-FZ | Art. 264 Tax Code of the Russian Federation

Article 264 of the Tax Code of the Russian Federation. Other costs associated with production and (or) sales (current version)
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Commentary to Art. 264 Tax Code of the Russian Federation

1. Rules clause 1 art. 264 are devoted to an independent type of expenses associated with production and sales, namely the expenses specified in subparagraph. 6 clause 1 art. 253 and sub. 4 paragraphs 2 art. 253 NK (see commentary to them). At the same time, in Art. 264 other expenses are listed in a non-exhaustive manner: taxpayers have the right to include among them other types of expenses not specified in Art. 254 - 263, 265, 270 NK, see comment. to them. Other expenses (and they must be inextricably linked with production and (or) sales) include:

1) amounts of taxes and fees accrued in accordance with the legislation of the Russian Federation on taxes and fees. In this regard, a question has arisen in practice: if a taxpayer has assessed taxes in accordance with a legal act of a constituent entity of the Russian Federation that does not comply with the requirements of Art. 4 - 6 Tax Code, can the amounts of such tax be included in other expenses? No, you can’t: it would contradict Art. 264 NK. The following taxes are not included among other expenses:

If they were previously included by the taxpayer as expenses when writing off accounts payable for these taxes, see the commentary on this. to Art. 251 and paragraph 34 of Art. 270 NK;

2) costs for certification of products and services. It should be taken into account that:

a) in accordance with Art. 1 of the Law on Certification, certification of products and services is an activity to confirm the compliance of products and services with established safety requirements, environmental protection, etc.;

b) certification can be mandatory or voluntary (Articles 7, 17 of the Certification Law). In this regard, the question arose: do the costs of voluntary certification also count as other expenses? Yes, they include: sub. 2 p. 1 art. 264 does not prevent this. The list of goods, works, and services subject to mandatory certification was approved by Decree of the Government of the Russian Federation of August 13, 1997 N 1013;

3) the amount of commission fees and other similar expenses for work performed by third parties (services provided). It should be taken into account that:

a) the norms of the current Civil Code operate with other concepts: “commission”, “remuneration to the attorney”, “remuneration to the agent”, etc. The legislator probably needs to return to this issue, because the concepts of “commission fees” and “other similar expenses” do not correspond to Art. 972, 991, 1006 Civil Code;

b) to other similar expenses mentioned in subparagraph. 3 p. 1 art. 264, include, in particular, the costs of paying for the services of freight forwarders of warehouses, persons acting in the interests of others without instructions, etc.;

4) port amounts, etc. fees expressly specified in sub-clause. 4 p. 1 art. 264. At the same time, payment of such fees must be documented (Article 252 of the Tax Code);

5) the amount of paid allowances (these amounts are paid, for example, in accordance with Article 116 of the Labor Code when employees of the organization move to work in another area). The following must be taken into account:

Payment of allowances in cases not expressly provided for by current legislation, in sub. 5 p. 1 art. 264 is not meant;

Other expenses include lifting amounts that do not exceed the limits established by law;

6) expenses for payment of services listed in subparagraph. 6 clause 1 art. 264. For the correct application of sub. 6 clause 1 art. 264 you need to keep in mind that:

a) expenses for the mentioned services provided to the taxpayer by other organizations are included in other expenses only if there is an agreement for the provision of paid services. If the service is provided to an individual entrepreneur, then the provisions of subparagraph should be followed. 41 clause 1 art. 264 (see commentary to it);

b) the costs of maintaining their own security service do not relate to labor costs (see the latest comments to Article 255 of the Tax Code), but to other costs: not only by banks, but also by other organizations that take measures to ensure the safety of goods - material assets;

c) costs for the purchase of weapons, equipment (for example, uniforms), and other special protective equipment (helmets, shields, batons, gloves, etc.) do not count as other expenses;

7) taxpayer expenses:

a) to ensure normal working conditions and safety precautions (for example, for the purchase of mittens, medicinal milk, salted carbonated water, work clothes, safety shoes) in cases provided for by the legislation of the Russian Federation (for example, this is provided for in Articles 148 - 152 of the Labor Code, in the norms Ozokht);

b) for the treatment of occupational diseases of workers employed in jobs with harmful or difficult working conditions. Wherein:

The specified work must be included in the List of Heavy Work;

The taxpayer must confirm the implementation of the mentioned expenses with documents, the list of which is approved by Order of the Ministry of Health of Russia dated May 28, 2001 N 176 “On improving the system for investigating and recording occupational diseases in the Russian Federation.” This list includes: notification of a preliminary diagnosis of an acute or chronic occupational disease (poisoning); sanitary and hygienic characteristics of the working conditions of an employee if he is suspected of having an occupational disease (poisoning); notification of the final diagnosis of an acute or chronic occupational disease (poisoning), its clarification or cancellation; occupational disease (poisoning) registration card; register of occupational diseases (poisonings);

8) expenses for recruiting employees, including:

With the so-called organized recruitment carried out (under agreements with the taxpayer) by state employment institutions (part of the state employment service system);

Recognizing that the applicant's attribution of expenses for consulting services of a notary to expenses that reduce taxable profit is unlawful, the courts referred to the failure to comply with the condition provided for in subparagraph 16 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, according to which the taxpayer's expenses in the form of fees to the notary for notarial registration are accepted within the approved tariffs. ..

Decision of the Supreme Court: Determination N 305-КГ16-10138, Judicial Collegium for Economic Disputes, cassation

Consequently, at the time the inspection made its decision (December 31, 2014), the taxpayer did not have the obligation to pay the additionally assessed mineral extraction tax and, accordingly, there was no expense in the form of accrued tax provided for in subparagraph 1 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation in the amount specified in the inspection’s decision. .

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- losses from marriage;

- advertising expenses. For tax purposes, expenses on advertising of manufactured (purchased) and (or) sold goods (work, services), the activities of the taxpayer, trademark and service mark, including participation in exhibitions and fairs are taken into account (clause 28, clause 1, article 264 of the Tax Code of the Russian Federation ).

— entertainment expenses associated with the official reception and service of representatives of other organizations participating in negotiations in order to establish and maintain cooperation (clause 22, clause 1, article 264 of the Tax Code of the Russian Federation).

OTHER COSTS ASSOCIATED WITH PRODUCTION AND (OR) SALES (PER Article 264 of the Tax Code of the Russian Federation)

Such a reserve has the right to be created by organizations that sell goods or work (Article 267 of the Tax Code of the Russian Federation) in cases where contracts with customers provide for maintenance and repairs during the warranty period. The warranty repair reserve is not formed at once at the beginning of the quarter (year), but gradually - as 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 cost of goods sold under the condition of a warranty, multiplied by the share of actual costs for warranty repairs in the organization’s revenue from the sale of such goods for the previous three years.

Non-operating expenses

Letter dated 04/03/2009 No. ШС-22-3/256

Tax Code of the Republic of Kazakhstan
Article 264. Costs not subject to deduction

The following are not subject to deduction:

1) costs not related to activities aimed at generating income;

2) expenses for operations performed without the actual performance of work, provision of services, shipment of goods with a taxpayer, the director and (or) founder (participant) of which is not involved in the registration (re-registration) and (or) implementation of financial and economic activities of such a legal entity, established by a court decision that has entered into legal force, with the exception of transactions for which the court has established the actual receipt of goods, works, services from such a taxpayer;

3) expenses for transactions with a taxpayer recognized as inactive in the manner prescribed by Article 91 of this Code, from the date of the order to recognize him as inactive;

4) expenses for the action (actions) to issue an invoice and (or) other document, recognized (recognized) by a judicial act that has entered into legal force, committed (committed) by a private business entity without actually performing work, providing services, or shipping goods;

5) expenses for a transaction declared invalid on the basis of a court decision that has entered into legal force;

6) penalties (fines, penalties) subject to payment (contributed) to the budget, with the exception of penalties (fines, penalties) subject to payment (contribution) to the budget under public procurement contracts;

7) the amount of excess of expenses for which this Code establishes norms for deductions over the maximum deduction amount calculated using the specified norms;

8) the amount of taxes and payments to the budget, calculated (accrued) and paid in excess of the amounts established by the legislation of the Republic of Kazakhstan or another state (for taxes and payments paid to the budget of another state);

9) costs of acquisition, production, construction, installation, installation and other costs included in the cost of social facilities provided for in Article 239 of this Code, as well as costs of their operation;

10) the value of property transferred by the taxpayer free of charge, unless otherwise provided by this Code. The cost of work performed free of charge, services provided is determined in the amount of expenses incurred in connection with such performance of work, provision of services;

11) the excess of the amount of value added tax, attributable to offset, over the amount of accrued value added tax for the tax period, which arose for the taxpayer applying Article 411 of this Code;

12) contributions to reserve funds, with the exception of deductions provided for in Articles 250, 252 and 253 of this Code;

13) the book value of inventories transferred under a purchase and sale agreement of an enterprise as a property complex;

14) the amount of the additional payment paid by the subsoil user carrying out activities under the production sharing contract;

15) taxpayer expenses included in accordance with Article 228 of this Code in the initial cost of assets not subject to depreciation;

16) expenses associated with the sale of minerals transferred by the subsoil user to satisfy the tax obligation in kind;

17) the cost of volumes of mineral resources transferred by the subsoil user to fulfill the tax obligation in kind - from the recipient on behalf of the state;

18) the book value of assets transferred for temporary possession and use under a property lease (lease) agreement, except for a leasing agreement;

19) the cost of volumes of mineral resources transferred by the subsoil user to fulfill the tax obligation in kind;

RCPI note!

Subparagraph 20) is valid until 01/01/2027 in accordance with the Law of the Republic of Kazakhstan dated 12/25/2017 No. 121-VI.

20) expenses of a bank subsidiary acquiring doubtful and bad assets of the parent bank:

in the form of money received by this organization in accordance with the legislation of the Republic of Kazakhstan on banks and banking activities and transferred to the parent bank;

not related to the implementation of activities provided for by the legislation of the Republic of Kazakhstan on banks and banking activities;

21) expenses of a non-profit organization made from the income specified in paragraph 2 of Article 289 of this Code.

Paragraph 3. Deductions for fixed assets

Article 1…262263 264 265266…773

Download for free On taxes and other obligatory payments to the budget (Tax Code) December 25, 2017 No. 120-VI ZRK

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MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

THE FEDERAL TAX SERVICE

ABOUT THE APPLICATION OF PP. 29 P. 1 Art. 264 of the Tax Code of the Russian Federation IN CONNECTION WITH THE CANCELLATION OF THE LICENSING SYSTEM AND THE INTRODUCTION OF SELF-REGULATION

According to the Federal Law of July 22, 2008 N 148-FZ "On Amendments to the Town Planning Code of the Russian Federation and certain legislative acts of the Russian Federation" (hereinafter referred to as Law N 148-FZ), from January 1, 2009, a self-regulation system based on the provisions of Federal Law No. 315-FZ of December 1, 2007 “On Self-Regulatory Organizations” (hereinafter referred to as Law No. 315-FZ).

1. The adopted amendments abolish the licensing system in construction activities, replacing it with self-regulation.

At the same time, Law N 148-FZ provides for the need for a transition period from licensing to self-regulation of activities in the construction industry. Until 01/01/2010, the implementation of entrepreneurial activities in engineering surveys, architectural and construction design, construction, reconstruction, major repairs of capital construction projects is permitted at the choice of the performer of the relevant types of work on the basis of:

license issued in accordance with Federal Law dated 08.08.2001 N 128-FZ “On licensing of certain types of activities”;
certificates of admission to a certain type or types of work that affect the safety of capital construction projects, issued by a self-regulatory organization in the field of engineering surveys, architectural and construction design, construction, reconstruction, major repairs of capital construction projects in the manner established by the Town Planning Code of the Russian Federation ( hereinafter referred to as the Urban Planning Code). Articles 55.2 and 55.3 of the Urban Planning Code establish that self-regulatory organizations are organizations created in the form of a non-profit partnership, based on the membership of persons performing engineering surveys, preparing project documentation, and carrying out construction.

Thus, a membership-based non-profit organization is recognized as a self-regulatory organization.

Other expenses (Article 264 of the Tax Code of the Russian Federation)

In accordance with paragraph 40 of Article 270 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), when determining the tax base for income tax, expenses in the form of contributions, deposits and other obligatory payments paid to non-profit organizations and international organizations, except those specified in subparagraphs 29, are not taken into account. and 30 paragraph 1 of Article 264 of the Tax Code of the Russian Federation.

Based on subparagraph 29 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, other expenses associated with production and sales include contributions, contributions and other obligatory payments paid to non-profit organizations, if the payment of such contributions, contributions and other obligatory payments is a condition for the implementation of activities by taxpayers - payers of such fees, deposits or other obligatory payments.

Considering that payment of the entrance fee, contribution to the compensation fund, as well as regular membership fees to a self-regulatory organization is a condition for the organization to obtain permission to carry out work on engineering surveys, architectural and construction design, construction, reconstruction, major repairs of capital construction projects that have an impact for the safety of capital construction projects, we believe that these payments for profit tax purposes should be considered as other expenses under subclause 29 of clause 1 of Article 264 of the Tax Code of the Russian Federation.

2. We inform you regarding the accumulation of entrance fees, regular membership fees and contributions to the compensation fund by self-regulatory organizations. In accordance with paragraph 2 of Article 251 of the Tax Code of the Russian Federation, when determining the tax base for income tax, targeted revenues are not taken into account (with the exception of targeted revenues in the form of excisable goods). Such targeted revenues include, in particular, targeted revenues for the maintenance of non-profit organizations and the conduct of their statutory activities in the form of entrance and membership fees made in accordance with the legislation of the Russian Federation on non-profit organizations. At the same time, taxpayers who are recipients of these targeted revenues are required to keep separate records of income (expenses) received (produced) within the framework of targeted revenues. Contributions to the compensation fund are not named in the specified list. At the same time, in accordance with Article 55.4 of the Urban Planning Code, one of the requirements for a non-profit organization necessary to acquire the status of a self-regulatory organization is the presence of a compensation fund.

Considering that civil legislation does not contain a definition of the concept of “entry fee to a self-regulatory organization”, a contribution to the compensation fund of a self-regulatory organization, which is an integral condition for admission to membership of a self-regulatory organization and is directed towards the formation of property of a self-regulatory organization, used in a targeted manner for conducting statutory activities in the manner established by the Town Planning Code, can be considered for profit tax purposes as part of the entrance fee to a self-regulatory organization. A similar position is set out in the letter of the Ministry of Finance of Russia dated July 3, 2008 N 03-03-05/69.

Acting State Advisor of the Russian Federation, 2nd class S.N.SHULGIN

Other expenses (Article 264 of the Tax Code of the Russian Federation)

Other costs associated with production and sales include:

- amounts of taxes and fees, customs duties and fees, insurance contributions to extra-budgetary 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, in accordance with the legislation of the Russian Federation, of temporary disability benefits (with the exception of industrial accidents and occupational diseases) for days of temporary disability of the employee, which are paid at the expense of the employer;

— expenses for ensuring normal working conditions and safety precautions provided for by the legislation of the Russian Federation, as well as expenses for the treatment of occupational diseases of workers engaged in work with harmful or difficult working conditions (clause 7, paragraph 1, 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 documentation necessary for work;

proper quality of materials, tools, other means and items necessary to perform the work, their timely provision to the employee;

working conditions that meet labor protection and production safety requirements.

— expenses for recruiting employees, including expenses for the services of specialized organizations for personnel selection (clause 8, paragraph 1, article 264 of the Tax Code of the Russian Federation). However, in the event that the organization has not actually recruited 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 (clause 10, clause 1, article 264 of the Tax Code of the Russian Federation). The amount of rental payments and the procedure for their transfer are determined by an agreement concluded in the manner established by civil law. In this case, these payments are included in expenses regardless of the state registration of the lease agreement. If the lease agreement assigns repair responsibilities to the tenant, expenses for repairs of leased fixed assets are included by the tenant in other expenses in the manner established by Article 260 of the Tax Code of the Russian Federation;

— amount of travel expenses;

— expenses for the maintenance of official transport, as well as expenses for compensation for the use of personal cars and motorcycles for official trips within the limits established by the government of the Russian Federation;

— expenses for legal and information services;

— expenses for consulting and other similar services;

— payment to a public and (or) private notary for notarization;

— expenses for accounting services provided by third-party organizations or individual entrepreneurs;

— expenses for audit services;

— expenses for managing the organization or its individual divisions;

- expenses for the publication of financial statements, as well as publication and other disclosure of other information, if the legislation of the Russian Federation imposes on the taxpayer the obligation to publish (disclose) them;

— costs associated with the submission of forms and information of state statistical observation;

— expenses for office supplies, expenses for postal, telephone, telegraph and other similar services;

— expenses for payment for communication services, computer centers and banks;

— expenses for ongoing study (research) of market conditions, collection of information directly related to the production and sale of goods (works, services);

- losses from marriage;

— expenses under civil law contracts (including work contracts) concluded with individual entrepreneurs who are not on the staff of the organization (clause 41, clause 1, article 264 of the Tax Code of the Russian Federation);

- advertising expenses. For tax purposes, advertising expenses for manufactured (purchased) and (or) sold goods (work, services), the activities of the taxpayer, a trademark and service mark are taken into account, including participation in exhibitions and fairs (clause 28, clause 1, art.

Art. 264 Tax Code of the Russian Federation (2017): questions and answers

for participation in exhibitions, fairs, expositions, for the design of shop windows, exhibitions -
sales, sample rooms and showrooms, 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, for the discounting of goods that have been lost
their original qualities upon exposure.

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 that are awarded to the winners of drawings during mass advertising campaigns, as well as expenses for other types of advertising (not listed above) can be taken into account for tax purposes in an amount not exceeding 1% of sales revenue;

- entertainment expenses associated with the official reception and service of representatives of other organizations participating in negotiations in order to establish and maintain cooperation (clauses

22 clause 1 art. 264 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 arrived at meetings of the board of directors (board) or other governing body of the taxpayer, regardless of the location of these events. Entertainment expenses include expenses for an official reception (breakfast, lunch or other similar event) for these persons, as well as officials of the taxpayer organization participating in the negotiations, transportation support for the delivery of these persons to the place of the entertainment event and (or) meeting of the management authority and back, buffet service during negotiations, payment for the services of translators 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 an amount not exceeding 4 percent of the taxpayer's expenses for wages for this reporting (tax) period;

— expenses for training and retraining of personnel. These expenses can be taken into account for taxation in full, but for this certain conditions must be met:

training in basic and additional professional educational programs, professional training and retraining of taxpayer employees is 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 professional educational programs, vocational training and retraining are carried out by taxpayer employees who have concluded an employment contract with the taxpayer, or by individuals who have entered into an agreement with the taxpayer providing for the obligation of the individual no later than three months after the completion of the specified training, vocational training and retraining, paid by the taxpayer, enter into 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, with the exception of 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 is obliged to include in non-operating income of the reporting (tax) period in which this employment contract terminated, the amount of tuition, professional 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 three months after the end of education, vocational training or retraining paid by the taxpayer, these expenses are also included in non-operating income of the reporting (tax) period in which this period for concluding the employment contract expired .

The taxpayer is obliged to keep documents confirming training expenses for the entire period of validity of the relevant training contract and one year of work of the individual, the training, professional training or retraining of which was paid for by the taxpayer, in accordance with the employment contract concluded with the taxpayer, but not less than four years ;

— costs of providing services for warranty repairs and maintenance (including contributions to the corresponding reserve) (clause 9, clause 1, article 264 of the Tax Code of the Russian Federation). Such a reserve has the right to be created by organizations that sell goods or work (Article 267 of the Tax Code of the Russian Federation) in cases where contracts with customers provide for maintenance and repairs during the warranty period. The warranty repair reserve is not formed at once at the beginning of the quarter (year), but gradually - as 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 cost of goods sold under the condition of a warranty, multiplied by the share of actual costs 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 an organization that are not directly related to production or sales (Article 265 of the Tax Code of the Russian Federation).

When determining the tax base, expenses, the list of which is given in Art. 270 of the Tax Code of the Russian Federation, it is not closed. Therefore, if expenses are not documented, are not economically justified, or are related to activities for which no income was received, such expenses will not reduce the tax base.

Other expenses associated with production and sales (Article 264 of the Tax Code of the Russian Federation)

List of other expenses in accordance with clause 1 of Art. 264 of the Tax Code of the Russian Federation is open. Accordingly, any expenses of an enterprise, provided they are related to the production and sale of products, can be taken into account for tax purposes.

Other expenses include:

1 expenses in accordance with paragraph 1 of Art. 264 Tax Code of the Russian Federation;

2 entertainment expenses in accordance with clause 2 of Art. 264 Tax Code of the Russian Federation;

3 expenses of the taxpayer for training and retraining of personnel in accordance with paragraph 3 of Art. 264 Tax Code of the Russian Federation;

In addition, when calculating corporate income tax, the following expenses should be taken into account:

a) expenses for the repair of fixed assets (Article 260 of the Tax Code of the Russian Federation);

b) expenses for the development of natural resources (Article 261 of the Tax Code of the Russian Federation);

c) expenses for scientific research and development (Article 262 of the Tax Code of the Russian Federation);

d) expenses for compulsory and voluntary property insurance (Article 263 of the Tax Code of the Russian Federation);

At the same time, certain types of expenses for tax purposes are established within the limits norms and standards.

These include:

– representative expenses (clause 3 of Article 264 of the Tax Code of the Russian Federation);

– expenses for voluntary insurance of employees (clause 16 of Art.

Practical commentary to Art. 264 Tax Code of the Russian Federation

Non-operating expenses (Article 265 of the Tax Code of the Russian Federation)

Non-operating expenses include expenses not related to the production and sale of goods, works, services, i.e. not related to the main activity.

These include:

– expenses for maintaining the leased property (including depreciation);

– interest expenses on debt obligations;

– expenses for organizing the issue of securities;

– expenses in the form of negative exchange rate differences when revaluing property and claims;

– expenses of the payer using the accrual method for the formation of reserves for doubtful debts;

– costs of maintaining mothballed capacities and facilities;

– legal costs and arbitration fees;

– expenses in the form of fines, penalties or other sanctions for violation of contractual or debt obligations, also in the form of amounts for compensation of damage caused;

– expenses for paying for bank services;

– losses of previous periods identified in the reporting period;

– accounts receivable for which the statute of limitations has expired;

– losses from defects, shortages, production downtime;

– losses from natural disasters, fires, accidents and other non-operating expenses in accordance with Art. 265 Tax Code of the Russian Federation.

Expenses not taken into account for profit tax purposes (Article 270 of the Tax Code of the Russian Federation)

The first group of expenses are expenses for which the source of payment is the enterprise’s own funds (dividends, penalties, fines levied by government agencies, etc.).

The second group of expenses are expenses attributable to the financial result of the organization’s activities, but not taken into account for tax purposes.

The third group of expenses is expenses exceeding the maximum level established for the corresponding group (representation, R&D, advertising, etc.).

The following expenses are not taken into account for tax purposes:

a) in the form of amounts of dividends accrued by the taxpayer and other amounts of profit after taxation;

b) in the form of penalties, fines and other sanctions transferred to the budget (to state extra-budgetary funds), as well as fines and other sanctions levied by state organizations that are granted the right to impose these sanctions by the legislation of the Russian Federation;

c) in the form of a contribution to the authorized (share) capital, a contribution to a simple partnership;

d) in the form of the amount of income tax, as well as the amount of payments for excess emissions of pollutants into the environment;

e) in the form of expenses for the acquisition and (or) creation of depreciable property (taking into account the features provided for in paragraph 1 of Article 257 of the Tax Code of the Russian Federation in relation to depreciable property of its own production);

f) in the form of contributions for voluntary insurance, except for the contributions specified in Art. 255, 263 and 291 of the Tax Code of the Russian Federation;

g) in the form of contributions to non-state pension provision, except for the contributions specified in Art. 255 Tax Code of the Russian Federation;

i) in the form of interest accrued by the taxpayer-borrower to the creditor in excess of the amounts recognized as expenses for tax purposes in accordance with Art. 269 of the Tax Code of the Russian Federation and other expenses.

In accordance with the rules for maintaining tax accounting (Article 318 of the Tax Code of the Russian Federation), expenses are divided into indirect expenses and direct expenses.

Direct expenses may include, in particular:

– material costs determined in accordance with paragraphs. 1 and 4 paragraphs 1 art. 254 Tax Code of the Russian Federation;

– expenses for remuneration of personnel involved in the process of production of goods, performance of work, provision of services;

– the amounts of the single social tax accrued on the specified amounts of labor costs;

– expenses for compulsory pension insurance, used to finance the insurance and funded part of the labor pension, accrued on the specified amounts of labor costs;

– the amount of accrued depreciation on fixed assets used in the production of goods, works, and services.

Indirect expenses include all other amounts of production and sales expenses incurred by the taxpayer during the reporting (tax) period. Non-operating expenses are included in the expenses of the current period in a similar manner.

Indirect expenses also include expenses incurred by the taxpayer during previous reporting (tax) periods and which formed certain groups of expenses, some of which, in accordance with the requirements of Chapter 25 of the Tax Code of the Russian Federation, are included in the expenses of the current period (in particular, expenses associated with the development of natural resources). resources, R&D costs).

Methods for recognizing income and expenses under the cash and accrual methods (Articles 271 – 273 of the Tax Code of the Russian Federation)

In accordance with Art. 271 of the Tax Code of the Russian Federation, for profit tax purposes, income and expenses are recognized on an accrual basis or on a cash basis (Appendix B).

An organization has the right to determine the date of receipt of income (expense) using the cash method, if on average over the previous four quarters the amount of revenue from the sale of goods, works, services excluding VAT did not exceed 1 million rubles. for every quarter. In other cases, the organization is obliged to use an accrual method that is less profitable from the point of view of optimizing tax obligations.

Example

The organization in the previous year had the following revenue indicators: in the first quarter - 600,000 rubles, in the second quarter - 1,200,000 rubles, in the third quarter - 1,400,000 rubles, in the fourth quarter - 300,000 rubles. On average, over four quarters, revenue will be 875,000 rubles. (600000 + 1200000 + 1400000 + 300000): 4. Therefore, in the current year the organization has the right to use the cash method.

Cash method– this is a method in which income (expenses) are recognized as such in the reporting (tax) period in which they were actually received (paid).

This definition regarding expenses is conditional, since in some cases they are associated with the presence of additional grounds. In other words, another condition is added to the mandatory fact of payment. The procedure for applying the cash method is established by Art. 273 Tax Code of the Russian Federation.

The following cannot determine income and expenses using the cash method:

– companies with an average revenue over the previous four quarters of more than 1 million rubles. for each quarter;

– participants in a property trust management agreement or a simple partnership agreement (clause 4 of Article 273 of the Tax Code of the Russian Federation).

Accrual method– this is a method in which income (expenses) are recognized as such in the reporting (tax) period in which they occurred (to which they relate), regardless of the actual receipt (actual payment) of funds or other form of payment (clause 1 Article 271 of the Tax Code of the Russian Federation).

The procedure for determining the tax base for income tax (Article 247 of the Tax Code of the Russian Federation)

The tax base for income tax is the monetary expression of profit subject to taxation (clause 1 of Article 247 of the Tax Code of the Russian Federation). Profit is the difference between the income and expenses of the organization (Article 247 of the Tax Code of the Russian Federation).

If profits are taxed at different rates, then the tax base for each group of profits is determined by the taxpayer separately. In relation to certain specific operations and groups of organizations, the tax base is determined taking into account the established characteristics. The taxpayer maintains separate accounting of income (expenses) for transactions for which a different procedure for accounting for profit and loss is provided (Articles 275.1, 276, 278, 279, 280, 304, 323 and 268 of the Tax Code of the Russian Federation).

When determining the tax base, profit subject to taxation is determined on an accrual basis from the beginning of the tax period. At the same time, income and expenses related to activities not subject to income tax are not taken into account in the income and expenses of taxpayers. Income and expenses from activities not subject to income tax must be accounted for separately, i.e. separate records must be maintained.

When calculating the tax base, a taxpayer's income and expenses are taken into account in cash. Income from sales received in kind (including barter transactions) are taken into account, unless otherwise established, based on the transaction price, taking into account the provisions of Art. 40 Tax Code of the Russian Federation. If income is less than expenses (i.e. you received a loss), the tax base is zero (paragraph 1, clause 8, article 274 of the Tax Code of the Russian Federation). In this case, losses received by the taxpayer during the tax period are accepted for tax purposes in the manner prescribed for the transfer of losses to the future (Article 283 of the Tax Code of the Russian Federation).

Based on the analysis of Art. 283 of the Tax Code of the Russian Federation, the following rules for transferring losses to the future can be distinguished:

– it is allowed to take into account losses received by organizations in subsequent tax periods, but only when the tax base is positive;

– the loss is carried forward for ten years following the tax period in which the loss was incurred;

– the total amount of the transferred loss in any reporting (tax) period is established within the entire taxable tax base without restrictions;

– a loss that has not been carried forward to the next year may be carried forward in whole or in part to the next year out of the next nine years, subject to the first three rules;

– if the taxpayer suffered losses in more than one tax period, such losses are carried forward to the future in the order in which they were incurred, subject to the above rules;

– during reorganization, the successor taxpayer has the right to reduce the tax base in the manner and on the conditions provided for by the above rules by the amount of losses received by the reorganized organizations before the reorganization.

Other costs associated with production and sales include:

Amounts of taxes and fees, customs duties and fees, insurance contributions to extra-budgetary 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, in accordance with the legislation of the Russian Federation, of temporary disability benefits (with the exception of industrial accidents and occupational diseases) for days of temporary disability of the employee, which are paid at the expense of the employer;

Costs for ensuring normal working conditions and safety precautions provided for by the legislation of the Russian Federation, as well as costs for the treatment of occupational diseases of workers employed in work with harmful or difficult working conditions (clause 7, clause 1, 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 documentation necessary for work;

proper quality of materials, tools, other means and items necessary to perform the work, their timely provision to the employee;

working conditions that meet labor protection and production safety requirements.

Expenses for recruiting employees, including expenses for the services of specialized organizations for personnel selection (clause 8, paragraph 1, article 264 of the Tax Code of the Russian Federation). However, in the event that the organization has not actually recruited 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 (clause 10, clause 1, article 264 of the Tax Code of the Russian Federation). The amount of rental payments and the procedure for their transfer are determined by an agreement concluded in the manner established by civil law. In this case, these payments are included in expenses regardless of the state registration of the lease agreement. If the lease agreement assigns repair responsibilities to the tenant, expenses for repairs of leased fixed assets are included by the tenant in other expenses in the manner established by Article 260 of the Tax Code of the Russian Federation;

Amounts of travel expenses;

Expenses for the maintenance of official transport, as well as expenses for compensation for the use of personal cars and motorcycles for official trips within the limits established by the Government of the Russian Federation;

Expenses for legal and information services;

Expenses for consulting and other similar services;

Payment to a public and (or) private notary for notarization;

Expenses for accounting services provided by third parties or individual entrepreneurs;

Costs of audit services;

Costs of managing the organization or its individual divisions;

Expenses for the publication of financial statements, as well as publication and other disclosure of other information, if the legislation of the Russian Federation imposes on the taxpayer the obligation to publish (disclose) them;

Costs associated with the submission of forms and information of state statistical observation;

Expenses for office supplies, expenses for postal, telephone, telegraph and other similar services;

Expenses for payment for communication services, computer centers and banks;

Expenses for ongoing study (research) of market conditions, collection of information directly related to the production and sale of goods (works, services);

Losses from marriage;

Expenses under civil law contracts (including work contracts) concluded with individual entrepreneurs who are not on the staff of the organization (clause 41, clause 1, article 264 of the Tax Code of the Russian Federation);

Advertising expenses. For tax purposes, expenses on advertising of manufactured (purchased) and (or) sold goods (work, services), the activities of the taxpayer, trademark and service mark, including participation in exhibitions and fairs are taken into account (clause 28, clause 1, article 264 of the Tax Code of the Russian Federation ).

These expenses for tax purposes can be taken into account without restrictions (subject to the availability of supporting documents).

Entertainment expenses associated with the official reception and service of representatives of other organizations participating in negotiations in order to establish and maintain cooperation (clause 22, clause 1, article 264 of the Tax Code of the Russian Federation).

Expenses for training and retraining of personnel. These expenses can be taken into account for taxation in full, but for this certain conditions must be met:

Costs for the provision of warranty repair and maintenance services (including contributions to the corresponding reserve) (clause 9, clause 1, article 264 of the Tax Code of the Russian Federation). Such a reserve has the right to be created by organizations that sell goods or work (Article 267 of the Tax Code of the Russian Federation) in cases where contracts with customers provide for maintenance and repairs during the warranty period. The reserve for warranty repairs is not formed at once at the beginning of the quarter (year), but gradually - as 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 cost of goods sold under the condition of a warranty, multiplied by the share of actual costs 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 an organization that are not directly related to production or sales (Article 265 of the Tax Code of the Russian Federation).

49 paragraph 1 of Article 264 of the Tax Code of the Russian Federation. Entertainment expenses. The adopted amendments abolish the licensing system in construction activities, replacing it with self-regulation

Tax Code, N 117-FZ | Art. 264 Tax Code of the Russian Federation

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OTHER COSTS ASSOCIATED WITH PRODUCTION AND (OR) SALES (PER Article 264 of the Tax Code of the Russian Federation)

Letter dated 04/03/2009 No. ШС-22-3/256

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Other expenses associated with production and sales (Article 264 of the Tax Code of the Russian Federation)

Practical commentary to Art. 264 Tax Code of the Russian Federation

Tax Code of the Republic of Kazakhstan
Article 264. Costs not subject to deduction