Postage Expenses in Accounting Which Account

The activities of any commercial organization are aimed at obtaining economic benefits, which can be realized through a variety of legal means and in connection with this, additional costs may arise in the form of postage. Indeed, despite the widespread use of new technologies, many organizations remain supporters of conventional mailing methods, both on the sending and receiving side.

The costs incurred when using postal services have such a feature as reasonableness, and documented evidence. Accounting is carried out on a separate account: 44 or 26. Let's look at how to select an account for postal expenses and their accounting.

Selecting an account when accounting for postage costs

Postal costs cannot be directly attributed to the cost price, so they must be accounted for on a separate account, and the following are important: type of activity and direction of postal expenses: (click to expand)

• marketing research – debit account 26
• in other cases - to the debit of account 44

Accounting for postal expenses should be enshrined in the accounting policies and working chart of accounts. Costs that are included in postage must necessarily be related to sales for the purpose of including selling costs.

Tip 3: How to fill out a travel advance report

Business trips or business trips entail some costs, for example, travel, accommodation, communication services, etc. For this purpose, money is issued to the posted worker from the organization’s cash desk. Upon returning, he must account for the amounts spent, providing checks, receipts, invoices, loss accounts, tickets. Based on these supporting documents, the accountant or the employee himself draws up an advance report (form No. AO-1).

You will need

• - supporting documents;
• – chart of accounts;
• - calculator.

1. Check the correctness of the supporting documents. The costs indicated therein must be economically justified. When purchasing with cash, you are required to provide a receipt and loss statement. In these documents, check the company details, the date and time of purchase, and the name of the product. A loss-making product must strictly contain the blue seal of the organization. 2. After everything has been checked, start filling out the expense report. In the very top line, write the name of the company and enter the code of your enterprise (OKPO). 3. Write the document number and the date the report was compiled. Enter the name of the structural unit, indicate the reporting person, position and his timesheet number. In the line “Purpose of advance payment” indicate “travel expenses”. 4. Fill out the table. First, enter the amount that was issued in hand. Below, summarize the conclusion, that is, indicate how much money was received and spent. Next to it, write the same thing, only using accounting language, that is, make entries. For this you will need supporting documents. 5. Fill out the back of the form. Enter the date and document number, name, amount of expenses, debit account. Let's say, when purchasing materials, indicate account 10 in debit. After the entries have been made, make a withdrawal. Sign from the accountable person. 6. Return to filling out the first sheet. In the table where it was necessary to indicate accounting entries, indicate the expenses step by step. In debit, enter the same account as on the back of the form, and in credit - 71. 7. Under the table, indicate how many attachments are attached to the form, to do this, count the number of supporting documents. In the upper right corner, approve the report by indicating the amount in words and signing. 8. Next, enter the refund amount from the sub-report, sign the document with the main accountant and cashier.

Accounting for renting a box at the post office

The organization has the right to choose when receiving correspondence:

• by postal address
• poste restante
• using the cells of a subscription mailbox

Expenses for the use of a subscription box in accounting are reflected as part of expenses for ordinary activities (administrative expenses associated with production and sales) and they are recognized in the tax period in which they were generated, regardless of the fact of payment when using the accrual method; when using the cash method, the amount for rent is included in expenses upon payment. In most cases, the fee is paid several months in advance, which is counted as a prepayment.

An example of accounting for expenses for a subscription box

Alpha and Omega LLC rents a mailbox on the basis of an agreement and a transfer certificate for 9 months from April 1, 2021 to December 31, 2021. The payment was made in a lump sum in cash by the accountable person in the amount of 10,620 rubles. (including VAT 18% - 1620 rubles). The organization uses the accrual method. The following transactions have been made in the organization:

Adding a report

To understand how to make an expense report in 1C, you need to understand a little about this application. Adding a joint stock company is quite simple - it is created through the program options. But when filling out, you must correctly indicate the details, information about the accountable person and the allocated funds. And this requires skills in working with the program. To create such a JSC:

An advance report from the accountable person is drawn up, which can be found in the section Bank and cash desk - Cash desk - Advance reports.

In the header of the document you must indicate:

• from
  - date of preparation of the advance report;
• Accountable person
  is the individual who provided the advance report.

Reflection of previously issued accountable amounts in the advance report

October 17 Druzhnikov G.P. brought an advance report for previously issued accountable funds in the amount of 30,000 rubles.

If the employee was previously given funds, they should be indicated on the Advances

.

This tab can only be filled in by selecting documents using the Add

. Advances to accountable persons may be issued in the following documents:

• Issuance of monetary documents
  transaction type
  Issuance to an accountable person
  , for example, if the Organization acquired or transferred them to an accountable person.
• Issuance of cash
  type of operation
  Issuance to accountable persons ,
  if.
• Write-off from the current account
  type of transaction
  Transfer to an accountable person
  , if.

In our example, Druzhnikov G.P. an advance in the amount of 30,000 rubles was previously issued.

If advances have not been previously issued, then this tab is not filled in, and reimbursement of expenses to an employee made from personal funds for the needs of the organization, Bukhekspert8

recommends making payments through the “Settlements for other transactions” account.

How to prepare an advance report when purchasing materials and inventory items

Let's look at how to conduct an advance report in 1C 8.3 for the purchase of materials and goods using the example of the purchase of stationery by an accountable person.

• check with allocated VAT for the purchase of stationery from Kontur LLC: A4 paper - 5 points at a price of 236 rubles. (including VAT 18%);

If the accountable person has provided primary documents for the purchase of materials, goods or other inventories (MPI), then their list is indicated on the Goods

.

For inventories for which the employee reported, additional documents Receipt (act, invoice)

no need to create!
The posting of materials and goods to the warehouse purchased by the accountable person is carried out using the document Advance report
.

On the Products

fill in the name, number of inventories and the amount for which they were purchased, as well as data on the submitted VAT, the supplier and the document on the basis of which VAT can be deducted.

If the accountant has attached an Advance report

invoice issued to the organization, then you need to check the
SF
.
When posting the Advance Report document

Invoice
document will be automatically created for the amount of VAT entered in the
VAT
, which can be accepted for deduction.

If only a primary document is attached (for example, a cash register receipt), in which VAT is highlighted, then the SF

is not included, while the VAT allocated in the primary document is indicated in the
VAT
.

As a result of posting the Advance Report
document
, such VAT will be written off as expenses that are not taken into account when taxing profits.

If the accountant has paid the supplier for the goods, and there has been no delivery, the goods have not arrived at the warehouse, and there is only a receipt for payment, then it is necessary:

• The acquisition of inventory items should be processed through when they arrive at the organization. In this case, nothing is indicated;
• indicate payment to the counterparty on the Payment
  .

Daily and travel expenses in the advance report

Let's look at how to reflect daily allowances and business trip expenses in the advance report using the following example.

Daily allowances in the Organization in accordance with the Regulations on Business Travel are paid at the rate of 700 rubles/day, in total - 4,200 rubles.

• railway ticket (Moscow-Sochi) in the amount of 4,000 rubles. (including VAT 18% - 120 rubles);
• railway ticket (Sochi-Moscow) in the amount of 5,000 rubles. (including VAT 18% - 130 rubles);
• receipt and SF for hotel accommodation in the amount of 9,440 rubles. (including VAT 18%).

Travel expenses (including daily allowances issued to an employee) are indicated on the Other

.

When purchasing materials, you can print the Receipt Order in form M-4 by clicking the Print button - Receipt Order (M-4) of the Advance Report.

If you are a subscriber to the BukhExpert8: Rubricator 1C Accounting system, then read the additional material

The advance report is intended to reflect the business and travel expenses of the accountable person.

Usually, the accountable person is first given money from the cash register or transferred to a card from a current account. In the 1C Accounting 8 edition 2 program, this is formalized by the documents “Cash debit order” or “Write-off of funds”,

To reflect accountable amounts in the program, you need to fill out the “Advance Report” document. To fill out an advance report in 1C 8

ed. 2 you should go to the “Cashier” tab or the “Cashier” menu at the top of the program. The specified document is also available in the “Production” tab. The sequence of generating an expense report is identical in all available editions of the eighth version of the 1C Accounting program.

To fill out a new advance report form, click on the “Advance report” element and press the “Add” button (green plus) in the top menu of the “Advance reports” journal.

After clicking this button, a new expense report will open. This document consists of four tabs: “Advances”, “Payment”, “Goods”, and “Other”.

First, in the directory “Individuals” we find a specific accountable person. After that, select it into the document using the “Select” button or double-clicking the left mouse button.

On the first tab “Advances”, select the document with which funds were previously issued in the 1C Accounting program. This document can be an Expenditure Cash Order, if the money was issued from the cash register, a Write-off from the current account, if the money was transferred from the enterprise account, or the Issuance of monetary documents.

If funds were not issued in advance, this tab does not need to be filled out. At the bottom of the document, be sure to indicate the purpose of the advance: business expenses or travel expenses; and it is also necessary to indicate the number of documents attached to the expense report.

The second tab of the “Advance report” document is called “Products”. This tab in the 1C 8 program reflects the values ​​acquired by the accountable person.

For example, these could be materials or goods. The most important thing when filling out this tab is to select the correct folder in the “Nomenclature” directory, since the accounting account is linked to the folder and if the folder is selected incorrectly, an incorrect accounting entry will be generated. Therefore, if the accountable person purchased materials, you need to select the “Materials” folder.

The third tab of the advance report in the 1C Accounting program is called “Payment”. It is required to reflect the expenses paid by the accountable person, these could be, for example: Internet, communication services, etc.

Here you also need to indicate the account that will correspond with account 71 “Settlements with accountable persons”, usually this is account 60 “Settlements with suppliers and contractors”.

On the fourth tab of the expense report in the 1C “Other” program, you need to reflect travel expenses. In the event that the employee was on a business trip.

The document on the basis of which the advance report is filled out is also indicated here. This could be a ticket, hotel bill, etc. If there are several documents, each is written on a separate line. This tab also indicates the account to which travel expenses are written off. The bill depends on what kind of employee went on a business trip. If this is an employee of the main department, select account 20 “Main production”; if an employee of the administration, then select account 26 “General expenses”, etc.

In practice, when filling out the form, it is not necessary to fill out all the bookmarks of the Advance report document in 1C 8

. This will depend on the purposes for which the accountable money was spent.

Quite often, in the economic activities of an organization, employees of the company are given cash and non-cash funds (also monetary documents) for reporting purposes. Which are subsequently used to pay for the business needs of the enterprise, to purchase travel tickets, and to pay for hotel services during business trips. The list where accountable funds can be used is very large; it is not regulated by anyone. Let's look in this article at the topic where and is located.

An example of cost accounting for advertising mailings

Alpha and Omega LLC ordered advertising brochures, paid for them and posted them. Half of the booklets were distributed by direct mail, the other half by mail. Postal services are 11,800 rubles. (including VAT - 1800 rubles) The company's revenue for this month amounted to 500,000 rubles. without VAT.

Postage costs for unaddressed advertising are recognized as regulated. The standard will be:

500,000 rub. * 1% = 5000 rub.

The standard is equal to the costs of non-addressed advertising, which means they are taken into account in full - 5,000 rubles. And the postal service accounting will reflect:

Accounting for expenses under the simplified tax system (simplified) - Kontur.Accounting

Accounting for expenses for organizations using the simplified tax system must comply with a certain procedure.

This is especially true for companies with the object of taxation “income minus expenses” in order to have the right to reduce the tax base.

It is important to have a clear understanding of how expenses should be accounted for in a simplified manner, what expenses are entered into KUDRiR, and to understand the composition, conditions and moment of recognition of expenses.

Not all expenses of an organization on the simplified tax system reduce the tax payable. The legislation establishes a clear list of costs that fall under the concept of simplified expenses. This list is given in Art. 346.17 of the Tax Code of the Russian Federation, and it is broad enough for organizations to make expenses when doing business and reduce the tax base. Here are the main types of costs for the simplified tax system:

• Payment of salaries, travel allowances, social and pension insurance contributions.
• Purchasing goods or paying for work used in business activities.
• Taxes and fees.
• Rent, utility bills, communications, without which it is impossible to run a business.
• Advertising, information services.
• Purchase of fixed assets and intangible assets.
• Economic needs of the organization, maintenance of cash register systems.
• Transport costs, fuels and lubricants, maintenance of the organization’s transport, its repair.
• Mandatory property insurance, notary services, licensing.

Sometimes expenses include unreasonable expenses: voluntary insurance, marketing research. To avoid errors in determining expenses, it is better to refer to letters from the Ministry of Finance. And if an expense cannot be unambiguously classified in accordance with the list from the Tax Code article, it is better not to take it into account when calculating the tax.

Conditions for recognizing expenses

To avoid mistakes when accounting for expenses, it is important to take into account a number of conditions in addition to the list from the article of the Tax Code of the Russian Federation:

• The expense must be economically justified, it must be aimed at generating income - it is important to be able to explain how certain expenses help your business.
• You must pay the supplier in full.
• The product or service for which the expense was made was received by you, and there are documents - invoices, acts, invoices - that confirm the expense and receipt of the product or service.
• If we write off expenses for the purchase of goods for resale, the goods must have already been resold.
• If we write off expenses for the purchase of goods for production, the goods must already be put into production.

Moment of expense recognition

It is equally important to understand at what point cash expenditures become expenses from the point of view of established standards. Let's be clear: when an organization purchases goods or work for its activities, the following processes occur:

• Payment to the supplier.
• Receipt of goods, materials or works/services from the supplier.
• Shipment of goods to the final buyer or transfer of materials to production.

To recognize an expense and enter it into KUDIR, it is necessary to complete all these processes. That is, the date of the last of these events becomes the day the expense is recognized.

Employee compensation is another category of expenses for an organization. Expenses under this item are taken into account on the day when the employee received his salary in person or on a bank card. The same applies to the transfer of taxes, fees and contributions, as well as payment for the services of contractors.

Accounting for expenses when purchasing fixed assets is carried out at the end of the tax period and only if a number of conditions are met. The fixed asset must be accepted for accounting; it must be used to generate income. If a product requires state registration, it must take place.

The cost of a non-current asset is written off in equal installments until the end of the calendar year on the last day of each quarter.

If the facility is purchased in installments under an agreement, put into operation and, if necessary, registered, then expenses can be accounted for by actual payment of parts of the debt.

Accounting expenses

In the simplified accounting book, the organization records only the expenses listed in Art. 346.16 Tax Code of the Russian Federation. But in accounting, the company records all business transactions in order to accurately reflect data on the current financial condition. In accounting, expenses are divided into two categories:

• Expenses for ordinary activities.
• Other expenses.

The first section includes expenses related to the main activities of the organization. To account for such expenses, several accounts are provided depending on the direction of the expense - according to the Instructions to the Chart of Accounts. For example, for production costs there is account 20 “Main production”, for the sale of products there is account 44 “Sales expenses”.

Costs that cannot be classified under normal activities are classified as other expenses. For example, these are expenses for the sale of fixed assets, interest on loans and borrowings, sanctions for violation of contracts.

Kontur.Accounting will help you correctly classify expenses and tell you when and what amount can be included in expenses. We invite you to watch our free webinar on simplified cost accounting. Get acquainted with the capabilities of the service for free for 14 days, keep records, calculate salaries and send reports using Kontur.Accounting.

Try for free

Source: https://www.b-kontur.ru/enquiry/312

Accounting for postage expenses for payment of dividends

JSCs can use postal orders to transfer dividends to shareholders. Such expenses do not relate to expenses that reduce the tax base for income tax; they are not activities aimed at generating income, because they are paid out of net profit, which means that postage costs must be covered from net profit.

Costs associated with informing shareholders are included in non-operating expenses when calculating income tax. In terms of accepting the costs of reducing the tax base, the situation is similar to that with the payment of dividends by mail.

Strict reporting forms can also serve as confirmation of an organization's expenses for postal services when paying in cash, along with cash receipts.

Advisor to the State Civil Service of the Russian Federation, II class Ya.Ya. Chometz

Return of accountable amounts according to the advance report

There are certain deadlines for submitting an advance report by the accountable person, within which the employee is obliged to report on the funds spent.

After receiving the funds, the accountable person is obliged, within a period not exceeding three working days after the expiration date for which the funds were issued on account, or from the date of return to work, to present an advance report with attached supporting documents (clause 6.3 of Instruction No. 3210- U).

If the employee has not fully spent the funds, an advance report is drawn up for the spent portion, indicating the amount of unspent money - this is the return of the accountable amounts according to the advance report.

It is also not uncommon for an employee to first spend his own money, then bring documents and receive a refund. In this case, he must contact the accounting department with an application for reimbursement of expenses incurred. The accountant also makes such calculations using an advance report. Therefore, this situation can also be attributed to the return of imprest amounts according to the advance report.

If the employee has not made any expenses at all, he returns the accountable amount to the cashier and does not prepare an advance report.

It must be remembered: if the deadline for submitting an advance report by the accountable person was not met, this is considered a violation of cash discipline (Article 15.1 of the Code of Administrative Offenses of the Russian Federation).

Accounting for postal expenses for individual entrepreneurs

The expenses of an individual entrepreneur can be presented as, for example, sending 3-NDFL by mail. When calculating personal income tax, an individual entrepreneur has the right to professional deductions based on documented expenses, moreover, carried out to generate income. Thus, postage expenses may be the basis for a professional deduction when calculating personal income tax.

Prepayment for the use of a mailbox is taken into account in the same way as other advances issued

Important! An individual entrepreneur independently determines expenses for activities aimed at making a profit in the same way as organizations in accordance with Chapter. 25 Tax Code of the Russian Federation.

Procedure for filling out an advance report

At the top of the document (in the header) fill out the details:

• Full name of the reporting employee reporting for the money received;
• Company name. It is selected automatically if it is set by default in the program settings;
• Indicate the place where inventory items will be received through an accountable employee;
• Set the type of prices, set the currency, its exchange rate to the ruble, and the method of reflecting VAT.

The “Advance report” document consists of 5 tabs. In the “Advance” tab, a document is added on the basis of which money was issued to the reporting employee. By default, there are two types of documents: “Cash withdrawal” and “Write-off from current account”.

Photo No. 3. Document on which funds were issued:

If funds were issued in cash, then you must select “Cash Withdrawal”. Cash from the cash register is issued on the basis of cash settlements. In the “Cash Withdrawal” section, create a new settlement account for the amount of money issued to the reporting employee or select an existing settlement account.

When RKO (Cash Withdrawal) is created from the “Advance Report”, then the type of transaction, recipient, accounting account and organization are automatically added to the document. The user enters the amount and DDS item manually. After carrying out cash settlement, in the “Advance” tab of the advance report, you must select this cash settlement. Then the Advance report will automatically display its amount and currency.

Photo No. 5. Filling out the Advance tab in 1C 8 2:

For an allocated advance of 20 thousand rubles. audio equipment was purchased. This fact is displayed in the “Products” tab:

• The type of document is entered, in this case a sales receipt, its number, date;
• Nomenclature is selected;
• Quantity of goods;
• Price without VAT, with VAT;
• Supplier name;
• A check mark is placed on “Invoice presented” - if it is indeed presented, its number, date.

Photo No. 6. Filling out the Products tab:

The “Payment” tab displays the amount of money issued in 1C 8 2 for an advance on account of an upcoming delivery or the amount paid in advance to the supplier for purchased goods and materials. The tab indicates the type of document (expense), its date, number, name of the supplier, agreement with him, the contents of the transaction and its amount are entered manually, settlement accounts are entered automatically.

Photo No. 7. Filling out the Returnable containers tab:

The Returnable Packaging tab displays information about returned packaging from the supplier, such as pallets.

Photo No. 8. Filling out the Payment tab:

The “Other” tab reflects business trip expenses: hotel cost, daily allowance, ticket price, fuel costs, meals, etc. The tabular part of the bookmark indicates:

• Name, number, date of document (expense);
• The content of the flow rate is deciphered;
• The amount is entered with and without VAT;
• Enter the supplier;
• Cost invoice is automatically generated;
• Manually indicate whether an invoice from the supplier for this expense was presented to the reporting employee.

Photo No. 9. Filling out the “Other” tab:

Invoices received from suppliers of goods and services in 1C 8 2 are generated and posted automatically based on the advance report. They can be seen in the Purchase section - VAT subsection - item Register of invoices received.

Photo No. 10. Register of invoices received:

Answers to common questions

Question No. 1: Can the delivery of documents from the counterparty via a freight forwarding company be attributed to postal expenses and on what account should they be accounted for? (click to expand)

Answer : The organization has the right to attribute these expenses to postal expenses and reflect them on account 44 because it has to do with implementation.

Question #2 : How are stamps counted for any form of mail?

Answer : In accounting, the cost of purchased stamps is taken into account as part of administrative expenses (account 26 or account 44) only after they are used for dispatch. Stamps must be accounted for as an independent asset if they were purchased using a separate invoice and, before being written off as expenses, are reflected in account 50 of the “Cash Documents” subaccount. When affixing stamps by mail, the sender pays for the postal service and reflects the postage costs in full (according to invoice 26 or 44).

VAT

Now let's talk briefly about VAT. Sales of postage stamps and stamped envelopes are not subject to this tax (subclause 9, clause 2, article 149 of the Tax Code of the Russian Federation). In turn, postal services and unmarked envelopes are subject to VAT (letter of the Federal Tax Service dated February 14, 2017 No. SD-4-3/2671). You can receive a deduction for such purchases, but only if the telecom operator issues an invoice. Otherwise, when taxed, postal expenses in the form of VAT will have to be written off from your own funds.

As you know, post offices do not issue invoices, since the telecom operator’s obligation to issue an invoice is considered fulfilled after issuing a cash receipt (Clause 7, Article 168 of the Tax Code of the Russian Federation). Without an invoice, deduction is not possible, except in cases expressly provided for by law (clauses 3, 6, 7, 8 of Article 171 of the Tax Code of the Russian Federation, clause 1 of Article 172 of the Tax Code of the Russian Federation). Communication services are not listed among them, which means you should not count on a deduction (letter of the Ministry of Finance dated September 3, 2018 No. 03-07-11/62786).

We reflect postage expenses in accounting (nuances) - all about taxes

Accounting for VAT in accounting is characterized by the fact that the corresponding tax levy must be fully reflected both when selling a business object and when purchasing new material assets, as well as multifunctional works and services. When selling, VAT is charged on the cost of the objects sold. VAT calculations are carried out using special collection calculations, to which an additional VAT invoice is usually added. Considering that tax legislation does not use the concept of economic feasibility and does not regulate the procedure and conditions for conducting financial and economic activities, the validity of expenses that reduce income received for tax purposes cannot be assessed from the point of view of their feasibility, rationality, efficiency or the result obtained.

By virtue of the principle of freedom of economic activity (Part 1 of Article 8 of the Constitution of the Russian Federation), the taxpayer carries out it independently at his own risk and has the right to independently and individually evaluate its effectiveness and expediency. At the same time, verification of the economic justification of expenses incurred by the taxpayer is carried out by tax authorities during tax control activities, the procedure for which is established by the Code.

In order for an organization to be able to take into account the costs of delivering documents with the help of companies, it is necessary to have documentary evidence of payment for the services of such companies, as well as justification for the economic objectivity of expedited sending of documents. You can reduce the income tax base for expenses for courier delivery of correspondence or express mail as postage expenses, or as other expenses associated with production and sales. The State Fiscal Service indicated that all fines, penalties, penalties recognized by the enterprise, which were imposed on the enterprise in connection with violation of the rules of business activity, non-fulfillment or improper fulfillment of contractual obligations, as well as court fees paid in connection with this, etc., the enterprise has the right to reduce taxable profit without further adjustments.

In addition, on the second page of the income statement there is a table “Decoding of individual profits and losses”, in which the amounts of the following non-operating expenses for the current and previous reporting periods should be disclosed: fines, penalties, penalties; compensation for losses; exchange rate differences and written off accounts receivable. The income statement form does not contain lines to record extraordinary expenses. In the literature, there are two recommendations for their reflection in reporting - as part of non-operating expenses or in the additionally introduced line “Extraordinary expenses after the line “Non-operating expenses”.

In our opinion, the second recommendation is more consistent with the requirements of PBU 10/99 on the separate reflection of different groups of other expenses in the financial statements.

1999 No. 33n), and the list of non-operating expenses is in paragraph 12. In addition, tax accounting has adopted its own grouping of expenses. In accordance with paragraph 2 of Article 252 of the Tax Code of the Russian Federation, they are divided into expenses associated with production and sales, and non-operating expenses.

Therefore, the same expenses of an organization are often reflected differently in its accounting and tax reporting.

It’s another matter when postal delivery of advertising catalogs is addressless. For example, postal employees place promotional materials in the mailboxes of potential consumers of products - organizations and citizens located in the service area of ​​a particular post office. In this case, the information is intended for an indefinite number of persons. What is meant by this?

The Federal Antimonopoly Service of Russia explained 10 that this means that the advertisement does not indicate the persons for whom the advertisement was created. That is, when it is impossible to determine in advance all the persons to whom advertising information will be communicated. Consequently, the costs of unaddressed mailing should be considered as advertising costs 11. However, since they are not in the list of non-standardized

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Attention!

Due to recent changes in legislation, the legal information in this article may be out of date! Our lawyer can advise you free of charge - write your question in the form below.

Costs of storing postal items at the post office

According to clause 35 of the Decree of the Government of the Russian Federation of April 15, 2005 N 221 “On approval of the Rules for the provision of postal services,” postal items and postal orders, if it is impossible to deliver (pay) them to the addressees (their legal representatives), are stored in postal facilities for a month.

The addressee (his legal representative), and in case of return, the sender may be charged a fee for storing a registered postal item for a period of more than one working day after delivery of the secondary notice with an invitation to the postal facility to receive the postal item (not counting the day delivery).

In order to determine the base for corporate income tax, the taxpayer reduces the income received by the amount of expenses incurred. In this case, expenses are recognized as justified and documented expenses (and in cases provided for in Article 265 of the Tax Code of the Russian Federation, losses) incurred (incurred) by the taxpayer.

The norm established by paragraphs. 25 clause 1 art. 264 of the Tax Code of the Russian Federation does not contain any restrictions on expenses for postal services. Therefore, the costs of storing postal items at the post office can be taken into account for the purpose of calculating income tax in full.

However, the taxpayer should be prepared for the fact that the tax authorities, when conducting audits, may insist that the taxpayer had the opportunity not to make these expenses (i.e., receive the mail on time) and, accordingly, such expenses cannot be taken into account for the purposes of calculating income tax .

Purchase of postage stamps and stamped postal envelopes

Thus, the costs of producing strict reporting blank products (including certificate forms) cannot be attributed by the institution to Article 340 “Increase in the cost of inventories” of KOSGU. According to the Instructions on the procedure for applying budget classification, approved by Order of the Ministry of Finance of Russia dated December 21, 2011 No. 180n, expenses associated with the production (purchase) of blank products are subject to subsection 226 “Other work, services” of KOSGU.

Also, for this type of expenses, expenses of the budget of a constituent entity of the Russian Federation, the budget of a territorial state extra-budgetary fund, the local budget for the implementation of informatization measures, in terms of regional (municipal) information systems and information and communication infrastructure, are reflected, if a decision is made by the financial authority of a constituent entity of the Russian Federation ( municipal formation) on the application of expense type 242 “Purchase of goods, works, services in the field of information and communication technologies.”

Costs for delivery of money transfers

Using the service of a postal operator for sending postal money orders, many organizations send, for example, alimony, benefits and other monetary payments to “remote recipients”.

Let's consider a situation where a joint stock company pays dividends based on the results of the annual meeting of shareholders. Dividends are sent to some shareholders by postal money order, therefore, the company incurs expenses for postal services for the delivery of valuables (cash) for payment of dividends.

In our opinion, the payment of dividends is one of the conditions for carrying out the activities of a joint stock company aimed at generating income; therefore, such expenses are economically justified and can be taken into account for the purpose of calculating income tax.

However, according to the opinion of the Ministry of Finance of Russia, set out in Letter dated June 17, 2011 N 03-03-06/1/355, this is not so. Since dividends are paid from the net profit of the joint stock company, all expenses associated with their payment must also be made from the net profit remaining after taxes.