Notarial activities in the Russian Federation are regulated by the Fundamentals of the legislation of the Russian Federation on notaries, approved by the Supreme Court of the Russian Federation on February 11, 1993 N 4462-1. In accordance with Part 2 of Art. 1, part 3 art. 2 Fundamentals about notaries, notarial acts in the Russian Federation are performed by notaries working in a state notary office or engaged in private practice. When performing notarial acts, notaries have equal rights and bear the same responsibilities, regardless of whether they work in a state notary office or are engaged in private practice. Documents drawn up by notaries have the same legal force. For performing actions for which the legislation of the Russian Federation provides for a mandatory notarial form, a notary engaged in private practice charges a notarial fee in an amount corresponding to the amount of the state duty provided for performing similar actions in a state notary office (Part 2 of Article 22 of the Fundamentals of Notaries) . The amount of state duty for performing notarial acts is established by clause 1 of Art. 333.24 of the Tax Code of the Russian Federation. In the case under consideration, the notary certified the leasing agreement and certified the accuracy of copies of documents. The specified notarial actions are not mandatory, i.e. For such actions, the legislation of the Russian Federation does not provide for a mandatory notarial form. For performing the specified notarial actions, a notary engaged in private practice charges a notarial fee in the amount established in accordance with the requirements of Art. 22.1 Fundamentals of notaries (Part 3, Article 22 Fundamentals of notaries). In the situation under consideration, the notary fee for certifying a leasing agreement, the subject of which is subject to assessment, is established according to the rules of paragraphs. 4 paragraphs 1 art. 22.1 Basics about notaries and amounts to 11,000 rubles. (5,000 rub. + (3,000,000 rub. - 1,000,000 rub.) x 0.3%). The tariff for certifying the accuracy of copies of documents in the amount of 50 pages is established in accordance with paragraphs. 9 clause 1 art. 22.1 Basics about notaries and is 500 rubles. (50 x 10 rub.). In accordance with Art. 15 of the Fundamentals of Notaries, a notary has the right not only to perform notarial actions provided for by the Fundamentals of Notaries, but also, in particular, to draw up draft transactions, statements and other documents, to make copies of documents and extracts from them, and also to give explanations on issues of performing notarial acts. Money received by a notary for the provision of legal and technical services is one of the sources of financing the activities of a notary engaged in private practice (Part 1 of Article 23 of the Fundamentals of Notaries). Let us note that, based on the position of the Constitutional Court of the Russian Federation, the provision by a notary of services of a legal and technical nature for a person who has applied to a notary is exclusively voluntary in nature and is carried out outside the framework of notarial actions (clause 2.2, paragraph 1, clause 2.3 of the Ruling of the Constitutional Court of the Russian Federation dated 01.03 .2011 N 272-О-О). When performing legally significant actions formalized by a notary, the notary uses a uniform form that has certain degrees of protection (introduced into notarial office work from 01/01/2011) (clause 41 of the Rules of notarial office work, approved by Order of the Ministry of Justice of Russia dated November 19, 2009 N 403, Information letter of the Federal Tax Service dated 04.03.2010 N 417 “On the use of uniform forms by notaries”. We also note that all notarial acts performed by a notary are registered in the register. A notary is obliged to issue extracts from the register upon a written application from organizations and persons in whose name or on whose behalf these actions were performed (Article 50 of the Fundamentals of Notaries).
Features of tax accounting of services provided by notaries
Depending on whether a notarial form is required for a document, notarial acts are divided into mandatory and optional.
For mandatory services, a notary from a state office will charge the client a fee in the amount specified in Art. 333.24 Tax Code of the Russian Federation. For exactly the same actions, a private notary will charge a tariff in the manner set out in Chapter. 25.3 of the Tax Code of the Russian Federation and Art. 22 Fundamentals of the legislation of the Russian Federation on notaries dated 02/11/1993 N 4462-1. But for actions for which the law does not establish a mandatory notarial form, a notary (it does not matter whether private or public) charges tariffs, as required by the Fundamentals of Notaries.
Find out how to transfer a share of an LLC with the participation of a notary here.
In tax accounting, services for the implementation of notarial actions are taken into account exclusively at the tariffs approved by law (subclause 16, clause 1, article 264 of the Tax Code of the Russian Federation). Expenses in excess of these amounts are not taken into account in the calculation of income tax (Clause 39, Article 270 of the Tax Code of the Russian Federation).
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Notary office services and their accounting
Notary expenses can arise quite often in an enterprise, so today we will look at how the services of a notary office are taken into account in the 1C Accounting program 8th edition. 3.0.
In the Russian Federation, notarial activities are regulated by the “Fundamentals of the legislation of the Russian Federation on notaries”, approved. RF Armed Forces dated 02/11/1993 No. 4462-1. On the basis of Part 2 of Article 1, Part 3 of Article 2 of the Fundamentals, notarial actions can be performed:
— notaries from the state notary office;
- private notaries.
Documents drawn up by both public and private notaries have equal legal force.
For performing notarial acts the following fees are charged:
- by a state notary - a state fee in the amount in accordance with clause 1 of Article 333.24 of the Tax Code;
- by a private notary - the notary fee, which is equal to the amount of the state duty (Part 2 of Article 22 of the Fundamentals).
Since usually the services of a notary office are paid for by the accountable person, account 71 “Settlements with accountable persons” is indicated for the loan. The debit is set to 68 if a duty has been paid or 76 if a tariff has been paid.
In the 1C Accounting program 8th edition. 3.0 this operation is reflected in the “Advance Report” document and the “Payment” tab is filled in.
The counterparty, amount, and settlement account are indicated here. This can be either 76.09 if a tariff has been paid or 68.10 if a duty has been paid.
1. transcript of the provision of notary services, which contains the name of the service and registration number;
2. receipts for the cash receipt order (since the notary is not required to use cash register, a cash receipt or strict reporting form is not required).
Next, you need to write off expenses to cost accounts by posting Dt 26.44, etc. Kt 76 (68)
In the calculations section, you need to change the account so that the required posting is generated.
In tax accounting, the services of a notary office can be taken into account as part of other expenses within the approved tariffs (clause 16, clause 1, article 264 of the Tax Code). And on the basis of paragraph 14, paragraph 1, Article 346.16 of the Tax Code, such expenses are also taken into account by enterprises using the simplified tax system.
This is how you can arrange the services of a notary office in the 1C Accounting program 8th edition. 3.0.
Notary expenses can arise quite often in an enterprise, so today we will look at how the services of a notary office are taken into account in the 1C Accounting program 8th edition. 3.0..In the Russian Federation, notarial activities are regulated by the “Fundamentals...
Required supporting documents
The citizen of the Russian Federation who has received the appropriate license has the right to engage in notarial activities - such rules are enshrined in Art. 3 Basics about notaries. However, a company that seeks help from a notary is not required to attach a copy of this license to the supporting documents received from him.
As a rule, a company representative pays the notary immediately as soon as he certifies the required document or performs other work according to his competence. In this case, the notary will issue the client with documents indicating the provision of services and their payment.
Let us note that at the moment, no special unified form of primary document issued by a notary to confirm the facts of the provision and payment of his services has been approved. Typically, in such cases, receipts are issued to the recipients and transcripts of the services provided. All of them are certified by the personal signature of a notary (or his authorized representative) and seal.
But often such papers contain only general phrases: for example, “paid for certification of the accuracy of copies” or “state duty collected for notarial acts.” Of course, such vague wording will not be enough to justify the expenses required by law in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation.
For proper acceptance of services for accounting, the document received from the notary must contain all the mandatory details specified in Art. 9 of the Law of December 6, 2011 No. 402-FZ “On Accounting”. It must certainly list the specific actions performed by the notary and indicate the fees charged for each of them.
When receiving documents at a notary's office, also keep in mind the following possibility: in accordance with Art. 50 Fundamentals of Notaries, all notarial actions are recorded in a special register, the form of which is approved by Order of the Ministry of Justice of the Russian Federation dated April 10, 2002 No. 99. An extract from such a register, issued and certified by a notary, can confirm the client’s expenses.
And, of course, you can draw up an act in the usual manner, which lists in detail all the actions performed, indicating the prices for them.
How to write off notary expenses that exceed the norm?
Quite often situations arise when the amount paid to a notary exceeds legal norms. And what to do with those expenses that do not fit into the legal framework? In some cases, they can be taken into account in expenses for other reasons.
Let's try to take advantage of the fact that in addition to direct notarial services, notary offices also provide some others: legal, informational, consulting, etc., and their list is open (subclauses 14 and 15 of clause 1 of article 264 of the Tax Code of the Russian Federation). The company's expenses for providing these services by a notary can be taken into account in other production and sales expenses (letter of the Ministry of Finance of the Russian Federation dated August 26, 2013 N 03-03-06/2/34843).
For example, the performance of technical work by notaries is provided for in Art. 23 Basics about notaries. There is no state duty (or tariff) for such services - the notary has the right to set prices for them at his own discretion. The Tax Code of the Russian Federation also does not provide for any restrictions on these expenses. Therefore, they can be fully accepted when calculating income tax as legal services.
However, in doing so, you should agree with the notary so that in his decryption certificate he divides the full amount into two components: directly for the notarization and for information (consulting, legal) services. Then it will be possible to fully recognize amounts in excess of the norms in tax accounting, such as, for example, the costs of legal advice.
How to register non-acceptable expenses in 1C 8.3
All expenses of the enterprise are reflected on expense accounts 20, 23, 25, 26, 44 and on account 91 Other income and expenses.
Data for these accounts in 1C 8.3 is generated based on the correct completion of the Directory of Cost Items and the Directory of Other Income and Expenses.
Let's consider the principle of filling out directories in 1C 8.3 to correctly reflect costs in tax and accounting.
Go to the Directories menu and select Cost Items:
Double clicking opens a list of cost items. If the list has already been fully formed, then the accountant’s task is to check and correct the correct assignment in the directory. Type of expense NU.
For example:
- The expense item Notary services for the type of expense in accounting is classified as Other and is accepted for accounting and accounting purposes;
- And the item of expenses for notary services, in excess of the norms, cannot be recognized as an expense in tax accounting. The assignment in the column Type of fuel consumption should be corrected:
To do this, move the cursor over the Type of NU expense column, use the More button and select the Change function in the list that opens. The list of Types of expenses (NU) opens:
Since the amount of expenses under the expense item Notary Services in excess of the norm cannot reduce the tax base and is reflected only in accounting, we set the Type of Expense (NU) – Not taken into account for tax purposes:
In the same way, we check and correct the purpose of all cost items in the column Type of costs NU and, in accordance with the norms of Article 270 of the Tax Code of the Russian Federation, set the type of item in NU - Not taken into account for tax purposes for all expenses not accepted for tax accounting.
Thus, in 1C 8.3, when generating transactions using these cost items in analytics, the expense amounts will be reflected only in accounting.
To reflect daily allowances in excess of the norm in accounting, the accountant draws up an advance report in 1C 8.3 as follows:
And when posting the document, we see that in 1C 8.3, for the amount of daily allowance paid according to the norms, entries are generated in accounting and accounting records. And for daily allowances paid in excess of the norm, entries are generated only in the accounting department:
In tax accounting, a posting was created for the amount of permanent differences:
All non-accepted expenses in tax accounting are collected in account N 01.9. That is, this will be the difference between accounting and NU, which will additionally be charged income tax in NU. In short, this means PNO, that is, permanent tax liability.
How to set up accounting for income and expenses in 1C 8.3 in terms of the differences between tax and accounting. How to correctly create expense and income items for tax and accounting purposes. How to correctly set up the distribution of cost accounts for their correct closure at the end of the month in 1C 8.3 was studied in detail in our master class.
We recommend watching our seminar, which discusses how tax accounting is organized in the 1C 8.3 program:
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Additional restrictions on accounting for notary expenses
When thinking about the possibility of including notary expenses in tax expenses, it is also necessary to take into account the requirements of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, from which it follows that only the notary fee that is charged for the preparation of papers necessary for activities involving the receipt of income can be attributed to expenses.
In this case, can notary services related to legal registration, carried out before the state registration of the company, be attributed to expenses? No, they cannot be reflected either in accounting or tax accounting, since at the time of their implementation the company did not yet exist. Such expenses can be attributed to the expenses only of those persons who directly incurred them.
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Expenses for obtaining notary services reduce the income tax base. To do this, they must be economically justified and properly documented.
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To what account should the state duty be attributed?
In accounting, the payment of state duty is reflected by the entry Dt 68 Kt 51.
The question often arises: to what account should the state duty be attributed? The answer to this depends on the reasons for which it is paid. If the state duty is paid in connection with the acquisition or creation of property, then it is reflected in the accounts for accounting for this property.
If the payment of the state duty is related to the current activities of the organization (for example, certification of contracts, charter, signature cards), then the accrual of the state duty will be reflected by posting Dt 26 (44) Kt 68.
The state duty, which is paid, for example, when selling assets (except for cash, goods, products), must be taken into account by posting Dt 91 KT 68.
See also “Main entries in accounting for state duties”.
An equally common question is: what account does the state duty paid when registering an enterprise go to? Unfortunately, the newly created organization will not be able to take these expenses into account either in accounting or tax accounting, since they were incurred by the founders even before its creation.
Find out how to take into account notary services in accounting in ConsultantPlus. Learn the material by getting trial access to the system for free.
We reflect postage expenses in accounting (nuances)
Postal expenses in accounting inevitably arise when carrying out a business process in any organization. Let us consider in more detail the mechanism for reflecting such expenses in accounting.
The essence of postage
Reflection of postage expenses in accounting
Postage costs under the simplified tax system “income minus expenses”
Results
The essence of postage
Postal expenses are costs incurred by an organization in carrying out its production and economic activities. They arise in a variety of areas of the company’s work and are associated with the sending of letters, parcels, parcels, advertising materials and other correspondence.
In this case, the addressees can be both legal entities and individuals, as well as government bodies.
With the help of postal items, a huge number of issues falling within the competence of different structural divisions of the enterprise are resolved.
Postage costs can be submitted:
- Expenses incurred directly at the post office when sending letters or parcels.
- Expenses incurred to purchase postal envelopes or stamps for subsequent use.
Postal expenses, being an enterprise expense accepted for calculating income tax, must necessarily have documentary evidence.
These may be checks or receipts for payment issued by the post office and correctly executed. Such documented expenses are taken into account as expenses that reduce the tax base.
In addition, expenses of this type must have economic justification.
Interesting points on accounting for postal correspondence can be found in the article “Issuing a report for the purchase of stamped envelopes.”
Reflection of postage expenses in accounting
Depending on which postal expenses should be reflected in the accounting accounts, one or another mechanism is used:
- If stamped envelopes are purchased, they are reflected in the cash documents account, and the following entry is made:
Dt 50.3 Kt 60 (71) - reflects the cost of purchased monetary documents.
Learn about the features of accounting for monetary documents from the material “Accounting for monetary documents through an accountable person (nuances).”
Marked envelopes refer to monetary documents on the basis of the Chart of Accounts, approved by Order of the Ministry of Finance dated October 31, 2000 No. 94n.
As the envelopes are used, their cost is written off to general production expenses or sales expenses, and the posting Dt 26 (44) Kt 50.3 is generated.
If envelopes and stamps are purchased separately, then the following transactions are generated:
- Dt 50.3 Kt 60 (71) - reflects the cost of stamps;
- Dt 10 Kt 60 (71) - reflects the cost of envelopes.
When the envelopes and stamps are used, the accountant will prepare the appropriate correspondence:
- Dt 26 (44) Kt 50.3 - the cost of used stamps is written off;
- Dt 26 (44) Kt 10 - the cost of envelopes has been written off.
IMPORTANT! Organizations that can conduct accounting in a simplified manner have the right to write off materials as expenses as they are acquired (clauses 13.1–13.3 of PBU 5/01)
However, since the envelopes recorded on the account. 10, are used together with stamps recorded on the account. 50.3, it would be more correct to attribute the cost of envelopes to an expense account as they are used.
- If postage costs are associated with payment for any service, these costs are immediately charged to general production or selling expenses. This creates the following wiring:
Dt 26 (44) Kt 60 (71).
For other aspects of accounting for settlements with accountable persons, read the material “Accounting for settlements with accountable persons”.
Postage costs under the simplified tax system “income minus expenses”
According to Art. 346.16 of the Tax Code of the Russian Federation, postal expenses of simplifiers are considered expenses that reduce the taxable base, and are recognized after the fact of payment for them (subclause 1, clause 2, article 346.17 of the Tax Code of the Russian Federation).
For a list of expenses recognized when calculating the simplified tax system, see here.
In accordance with this, tax accounting should take into account postal expenses exactly in the period in which they were incurred. Otherwise (if, for example, you write off the cost of envelopes as they are used), disagreements with the tax authorities are possible.
Learn about the nuances of recognizing certain types of expenses by simplifiers from the publications:
Results
Thus, excess notary fees are not taken into account for tax purposes:
- if a notary charges a tariff in excess of the state duty for carrying out mandatory actions;
- if for optional actions they charge a tariff higher than established by art. 22.1 Basics about notaries.
However, amounts in excess of legal norms, subject to proper execution of supporting papers and provided that they meet the criteria of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, can be taken into account as expenses such as, for example, legal services and some others.
The answer to the question on which accounting account the state duty is accounted for depends on its type and the reasons for which it is paid.
Sources:
- Tax Code of the Russian Federation
- Law “On Accounting” dated December 6, 2011 N 402-FZ
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Accounting
In accounting, the procedure for recording expenses for notary services depends on the purposes for which they are incurred, as well as on whether a state fee or notary fee is charged. Since the state duty is classified as federal taxes and fees (clause 10 of Article 13 of the Tax Code of the Russian Federation), its accrual is reflected in account 68 “Calculations for taxes and fees”. A “State Duty” subaccount is opened for this account. Payment of the notary fee is reflected in account 76 “Settlements with various debtors and creditors”. These costs can be classified as administrative expenses (account 26), included in sales expenses (account 44) or in other expenses (account 91). Basis - clauses 5 and 11 of PBU 10/99.
The chart of accounts for the financial and economic activities of organizations and the Instructions for its application were approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n.
Note. In accounting, amounts paid to a notary are included in the organization's expenses in full without any restrictions.
Example 2. There was a change of director at Gamma LLC, which made it necessary to submit new cards with sample signatures to the bank. For witnessing the signatures on the cards, the organization paid the notary a state fee of 400 rubles. (Clause 21, Clause 1, Article 333.24 of the Tax Code of the Russian Federation). Payment was made from the current account.
In the accounting records of Gamma LLC, the listed transactions are reflected as follows:
Debit 68, subaccount “State Duty”, Credit 51
400 rub. – the state fee for notary services has been paid;
Debit 26 “General business expenses” Credit 68, subaccount “State duty”,
400 rub. – the amount of state duty is taken into account as part of management expenses.
If the costs of notarial actions are associated with the acquisition of fixed assets, they are included in the initial cost of such property (clause 8 of PBU 6/01).
Example 3. Sigma LLC purchases a non-residential building for its own needs. The contractual cost of the building is 1,700,000 rubles. At the initiative of Sigma LLC, the real estate purchase and sale agreement is certified by a private notary (this requirement is not specified in the agreement). The costs of notarizing the transaction are borne by the buyer. Payment was made by bank transfer.
Since notarial acts are performed by a private notary and the mandatory notarial form of a real estate purchase and sale agreement is not provided for by the legislation of the Russian Federation, Sigma LLC pays a notarial fee. The notary fee in the situation under consideration is calculated according to paragraphs. 1 clause 1 art. 22.1 Fundamentals of the legislation of the Russian Federation on notaries and amounts to 22,750 rubles. .
The accountant of Sigma LLC reflected this operation with the following entries:
Debit 76 Credit 51
RUB 22,750 – the notary fee is listed;
Debit 08 “Investments in non-current assets” Credit 76
RUB 22,750 – the notary fee is included in the cost of acquiring a fixed asset.
If payment of the state fee or notarial fee is made in cash through an accountable person, then the procedure for recording expenses for notarial actions may be slightly different.
Example 4. An authorized representative of Beta LLC enters into a purchase and sale agreement on behalf of the organization. In this regard, the counterparty put forward a condition for notarization of the power of attorney. Payment of the notary fee (clause 6, clause 1, article 22.1 of the Fundamentals of the Legislation of the Russian Federation on notaries) was made by the accountable person.
These transactions are reflected in the accounting records of Beta LLC with the following entries:
Debit 71 Credit 50
200 rub. – funds were issued for reporting to an authorized employee of Beta LLC;
Debit 44 “Sales expenses” Credit 71
200 rub. – the costs of notarization of the power of attorney are included in the cost of sale.
