Article 264. Other expenses associated with production and (or) sales - as amended, verified 02/05/2021 - Tax Code of the Russian Federation, part 2

Article 264 of the Tax Code of the Russian Federation: who applies it?

Any commercial activity involves costs. It is impossible to make a profit without spending any resources (financial, labor, material). The cost of each company is different. For example, a large manufacturing enterprise for the manufacture of products is forced to purchase raw materials, pay wages to employees and fulfill its social obligations towards them, pay the costs of all types of energy used in production, and carry out a huge amount of various general and auxiliary expenses. Otherwise, the products produced will not meet the established requirements, and buyers will not be interested in them.

A small company, for example, providing real estate services, is limited to just a few cost items: office rent, utilities, staff salaries and office expenses.

But in both cases it is impossible to do without costs. If accounting requires recording them in full, then tax legislation imposes restrictions and stipulates the conditions under which a particular expense can reduce the income received by the company.

Article 264 of the NKRF, together with other articles of Chapter 25 of the Tax Code of the Russian Federation, is devoted to the formation of the tax base for income tax. It establishes a list of other expenses associated with the production and sale of products.

It is used by a variety of companies - not only Russian, but also foreign ones operating in our country through their permanent representative offices and (or) receiving income from sources in the Russian Federation (clause 1 of Article 264 of the Tax Code of the Russian Federation).

ConsultantPlus experts have prepared a review of recent judicial practice on the application of Article 264 of the Tax Code of the Russian Federation. If you don't have access to the system, get a free trial online.

You can learn about the nuances of calculating income tax from the article “How to correctly calculate corporate income tax?” .

Expenses accepted for profit tax purposes

In 2021, the situation with the procedure for reflecting expenses in the tax base for income tax has generally not changed. The amount of tax, as before, is reduced by expenses incurred in the production and sale of goods, work or services, as well as non-operating expenses. The general rule for all income tax expenses is that expenses must be economically justified and documented.

The economic justification of costs assumes that they are aimed at ultimately obtaining profit. The simplest example of such expenses is the purchase of goods for further resale. But often the need to purchase certain goods or services is not so obvious. So the company must be ready at any time to demonstrate to controllers the need for incurred costs within the framework of its activities.

Documentation of expenses involves confirmation, firstly, of payment, and secondly, receipt of goods or services. Payment, in turn, is either reflected in the bank statement, or involves the issuance by the seller of a cash receipt, which the buyer must keep for himself. Receipt of goods and services is reflected by an invoice or document signed by the parties and executed in accordance with all the rules.

When is art needed? 264 of the Tax Code of the Russian Federation?

It is used when the company has other costs associated with production and sales. What are these expenses?

For example, an organization is engaged in the transport of goods. Its main expenses are driver salaries and material costs (gasoline, repairs and maintenance of vehicles). In addition, she pays office rent, purchases office supplies, and makes other similar payments - these are other expenses that are associated with her main activity. Other expenses will include taxes paid (for example, income tax or transport tax), various fees and other mandatory payments.

From time to time, a company needs the services of a notary, lawyer or auditor. Often you have to spend money on paying for information and consulting services. Such expenses are also included in other expenses under Art. 264 Tax Code of the Russian Federation.

It should be noted that certain types of other expenses can only be taken into account if certain conditions are met. For example, special conditions for recognizing expenses in Art. 264 of the Tax Code of the Russian Federation are provided for educational and entertainment services, advertising and standardization. If they are not taken into account, fines and additional charges cannot be avoided.

The list of other expenses is so large that the legislator did not limit it, but left it open. This means that if a company has expenses related to its core activities that are not listed in this article, but are economically justified and documented, it is possible to take such expenses into account when calculating income tax. Clause 49 of Art. will help to do this. 264 Tax Code of the Russian Federation.

The volume of other expenses can be very significant, and their list can be varied. And how competently the company uses this article will determine its financial well-being in the future. If, during a tax audit, all other expenses can be justified, you can avoid large expenses associated with the repayment of additionally accrued income taxes, penalties and fines.

Nuances of accounting for expenses under Art. 264 of the Tax Code of the Russian Federation, as well as the position of the Russian Ministry of Finance, tax authorities and judges, you will learn further.

Composition of other expenses

The composition of other expenses that reduce the tax base for income tax is given in Article 264 of the Tax Code of the Russian Federation. These include, in particular:

amounts of taxes and fees accrued under current legislation (except for taxes specified in Article 270 of the Tax Code of the Russian Federation);

expenses for certification of products and services;

expenses for fire protection and security guards;

expenses for ensuring normal working conditions;

rental and leasing payments;

expenses for maintaining official transport;

concession fee during the period of use of the object of the concession agreement;

travel expenses;

expenses for legal, information, consulting and auditing services;

expenses for payment of communication services;

advertising expenses;

contributions for insurance against accidents and occupational diseases.

The list of other expenses is open. Consequently, other costs associated with production and sales can be written off to reduce the tax base for income tax (subclause 49, clause 1, article 264 of the Tax Code of the Russian Federation). But provided that they meet the criteria of paragraph 1 of Article 252 of the Tax Code of the Russian Federation. That is, if these expenses are economically justified and documented and are related to activities aimed at generating income.

For example, taxable profit can be reduced by expenses:

for team building (corporate trainings). But the organization must have evidence that the corporate event has a real business purpose and is not of an entertainment nature (Resolution of the Federal Antimonopoly Service of the Moscow District dated September 24, 2009 No. KA-A40/9145-09);

to pay for courier services. But provided that the organization needed to use courier delivery (Resolution of the Federal Antimonopoly Service of the Moscow District dated August 8, 2012 No. A40-62807/11-30-530).

What taxes and fees are allowed to be included in expenses based on subparagraph. 1 clause 1 art. 264 of the Tax Code of the Russian Federation?

Example

Avtomobilist LLC provides transport services and uses OSNO. The organization pays all taxes and fees required by law (Article 23 of the Tax Code of the Russian Federation) and includes their amounts in the calculation of income tax (subclause 1, clause 1, Article 264 of the Tax Code of the Russian Federation).

After 3 years of activity, the company was visited by tax authorities and assessed additional income tax, and also imposed a fine and demanded to pay penalties. Inspectors removed the costs associated with paying for emissions of pollutants into the environment that exceeded the standard. Throughout the entire period of its activity, the company included the entire amount of payments in expenses, despite the fact that a significant part of them did not meet the standard.

IMPORTANT! Not all taxes and fees can be taken into account when calculating income tax (Article 270 of the Civil Code of the Russian Federation). Thus, it will not be possible to include as expenses VAT, excise taxes imposed by the taxpayer on the buyer, as well as income tax and payments for excess emissions of pollutants into the environment (letter of the Ministry of Finance of Russia dated December 6, 2006 No. 03-03-04/2/255).

In addition, inspectors assessed additional transport tax because errors were made in the company’s calculations. Additional charges turned out to be significant, but Avtomobilist LLC reduced this financial burden by following the explanations of officials. Thus, the Ministry of Finance of Russia in a letter dated 04/06/2015 No. 03-03-06/1/19158 indicated that according to sub. 1 clause 1 art. 264 of the Tax Code of the Russian Federation, you can take into account not only taxes and fees calculated by the company, but also taxes additionally accrued during the audit.

Find out whether it is possible to include the cost of state duty in the Standard Situation from ConsultantPlus. Learn the material by getting trial access to the system for free.

For information about who should include additional tax in the calculation of the profit base adjusted as a result of the audit, read the material “The Inspectorate itself must take into account the taxes additionally accrued during the audit as expenses.”.

Job advertisements

Situation: how to take into account the costs of posting job advertisements in the media when calculating income tax?

An organization that advertises its full-time vacancies and an organization that provides recruitment services (like a staffing agency) consider expenses in different ways when calculating income taxes.

In the first case, take into account the costs of posting advertisements for vacancies as part of other costs associated with production and sales, as the costs of recruiting employees (subclause 8, clause 1, article 264 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated September 23, 2011 No. 03 -03-06/1/585).

In the second case, take into account the costs of recruiting personnel as part of material costs as costs for the acquisition of production services (subclause 6, clause 1, article 254 of the Tax Code of the Russian Federation). Such clarifications are contained in the letter of the Ministry of Finance of Russia dated August 16, 2012 No. 03-11-06/2/111. This letter is addressed to an organization that uses the simplification. But since it is based on norms common to both taxation systems, it can also be used as a guide when calculating income tax.

How to correctly account for the costs of coolers and drinking water?

Let's continue the example

The director of Avtomobilist LLC ordered the purchase and supply of coolers in the office and auto repair shops. As a result, he not only provided workers with drinking water, but also fulfilled his duties to create appropriate working conditions (Articles 22, 163, 223–224, 226 of the Labor Code of the Russian Federation, clause 18 of the order of the Ministry of Health and Social Development of the Russian Federation dated March 1, 2012 No. 181n).

The company's accountant took into account the contents of subparagraph. 7 clause 1 art. 264 of the Tax Code of the Russian Federation, opinion of officials (letters of the Ministry of Finance of Russia dated November 21, 2013 No. 03-03-06/1/5213, dated October 3, 2012 No. 03-03-06/2/112, dated May 25, 2012 No. 03-03-06 /1/274) and tax authorities (letters from the Federal Tax Service for Moscow dated July 31, 2012 No. 16-15/ [email protected] , dated October 17, 2012 No. 16-15/ [email protected] ) on this issue and boldly included these costs in other expenses.

See also “Water and coolers reduce income taxes” .

IMPORTANT! If a cooler costs more than 100,000 rubles, then for tax accounting purposes it will be recognized as depreciable property, and the costs of its acquisition and installation must be taken into account evenly over its useful life (Clause 1 of Article 256 of the Tax Code of the Russian Federation).

What nuances arise with rental and leasing costs?

Rent payments are the most common type of expense for many income tax payers. In the absence of financial resources to purchase or maintain your own property, renting real estate and equipment allows you to carry out commercial activities.

To find out whether expenses for renting residential premises for an office are included in expenses, read the material “Can expenses for renting residential premises for an office be recognized in tax accounting?”

Rental expenses reduce the tax base for profits on the basis of subclause. 10 p. 1 art. 264 Tax Code of the Russian Federation. The following documents will be required for documentary evidence:

lease contract;
documents confirming payment of rental payments;
act of acceptance and transfer of leased property.

Let's continue the example

Avtomobilist LLC rented cars and leased several trucks with special equipment. The company's accountant reflected the costs of paying rent on the basis of acts of services rendered, and when such acts were not received from the lessors, he did not take into account the costs. Thus, he increased the tax burden on the company: the transport lease agreements did not provide for monthly registration of acts of services rendered, so expenses could be recognized without these documents (letter from the Ministry of Finance of Russia dated June 15, 2015 No. 03-07-11/34410, dated March 24 .2014 No. 03-03-06/1/12764).

With regard to leasing payments, the accountant also played it safe. Due to the fact that several units of special transport were leased, which cannot be used at low temperatures, it was idle in the winter, and leasing payments were not taken into account in expenses. Or they could - officials are not against such expenses (letters from the Ministry of Finance of Russia dated August 13, 2012 No. 03-03-06/1/409, dated January 21, 2010 No. 03-03-06/1/14).

In this case, it is better for companies to document the fact of downtime: draw up an OS-3 act, if the object is transferred for repair or is being modernized, or an OS-15 act, when installing it. If the property is not in use due to the seasonal nature of the work, you can issue an order from the manager to suspend the operation of the facility, indicating the reason for the downtime.

For information on how to correctly fill out the OS-15 act, see the article .

“Unified form No. OS-3 - form and sample” will help you fill out the OS-3 form .

Costs associated with sales.

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In accordance with paragraph 2 of Art. 253 of the Tax Code of the Russian Federation, costs associated with production and (or) sales are divided into:

1) material costs;

2) labor costs;

3) the amount of accrued depreciation;

4) other expenses.

Let's consider each of these elements from the standpoint of reflecting information on accounting accounts.

1. Material costs:

D sch. 90-2, Ksch. 41-2 - the accounting value of goods sold at retail is written off;

D sch. 90-2, Ksch. 41-1 - the accounting value of goods sold in bulk is written off;

D sch. 91-2, Kch. 01 - the residual value of the sold fixed assets is written off;

D sch. 91-2, Kch. 04 - the residual value of sold intangible assets is written off;

D sch. 91-2, Kch. 10 - the residual value of materials sold is written off;

D sch. 20, 23, 25, 26...44, To count. 10 - the cost of raw materials, materials, fuel, and other resources for production needs, minus returnable waste, is written off;

D sch. 20, 23, 25, 26...44, To count. 60 - the cost of production services is written off;

D sch. 20, 23, 25, 26...44, To count. 10, 41 - losses from shortages, damage during storage, transportation within the limits of natural loss norms approved by the Decree of the Government of the Russian Federation, as well as technological losses.

For tax accounting purposes, the amount of expenses recorded in cost accounts in the part related to the tax cost of the reporting (tax) period is taken into account. For standard expenses, tax accounting takes into account expenses within the norms. The remaining expenses are formed by the PNO.

2. Labor costs:

D sch. 20, 23, 25, 26...44, To count. 70;

Labor costs include:

• accrued wages at tariff rates, official salary taking into account regional coefficients, bonuses, allowances, compensations;

• the cost of free utilities, food, housing, uniforms, travel (if travel is due to technological features and location);

• amounts of payments under life insurance contracts, pension insurance, voluntary personal insurance (under the terms of clause 16 of article 255). In case of deviation from the norms, they give rise to PNO;

payment under contract agreements, orders, etc.

3. Amounts of accrued depreciation:

D sch. 20, 23, 25, 26...44, To count. 02, 05

In tax accounting, depreciation is calculated according to the rules of Art. 261 ch. 25 of the Tax Code of the Russian Federation (i.e. according to the norms of ten depreciation groups).

In accounting, depreciation may coincide with tax depreciation, which, as a rule, occurs for “new” fixed assets registered after January 1, 2002, and subject to the use of the straight-line depreciation method. If the fixed assets are “old” and registered before January 1, 2002, they are depreciated according to the “Unified Standards of Depreciation Charges” in accounting and the depreciation amounts for them, as a rule, do not coincide with the amounts calculated according to the rules of Chapter. 25 Tax Code of the Russian Federation. If there are many such fixed assets, then it is advisable to keep separate tax records. If their number is small, then a system of Adjustments using invoice coding is possible.

4. Other expenses:

D sch. 91, Ksch. 68 — Property tax and other payments to the budget;

D sch. 20, 23, 25, 26...44, To count. 69 - Unified Social Tax;

D sch. 20, 23, 25, 26...44, To count. 71 - expenses for business trips, entertainment expenses within the norms (if expenses exceed the norms, PNO arises);

D sch. 20, 23, 25, 26...44, To count. 60 (70, 10, 69...) - costs for OS repairs;

D sch. 20, 23, 25, 26...44, To count. 76 - other expenses according to Art. 264, with the exception of the expenses referred to in Art. 270.

They are not expenses in tax accounting, but are taken into account in accounting:

D sch. 99, Ksch. 68 - penalties, fines to the budget, accrual of income tax, write-off of PNO;

D sch. 91, Ksch. 01 - contribution to a simple property partnership; D sch. 58, Ksch. 91;

D sch. 91, Ksch. 01 - gratuitous transfer of OS;

D sch. 91, Ksch. 10 - free transfer of materials, etc. The task of accounting is to promptly take into account discrepancies in the rules of accounting and tax accounting for such transactions and to prevent underestimation of the taxable base.

Costs associated with sales are reflected in the appropriate registers designed to prepare accumulated information for filling out a tax return. For example, register 040 “Certificate of sales expenses” and statements to it.

Non-operating income and expenses in tax accounting are calculated on the basis of accounting data:

1) amount differences (arise in tax accounting only using the accrual method):

D sch. 62, Ksch. 90 (D account 90, K account 62) - revenue is adjusted for the amount difference (the accrual of interest for trade credit is reflected);

D sch. 60, Kch. 08 (D 08, Ksch, 60) - the amount difference between the date of receipt of the OS and the date of payment (during the period between receipt);

D sch. 08, Ksch. 91 (D account 91, K account 08) - the amount difference between the date of payment and commissioning (may not be taken into account for tax purposes and generate PNO if the moment of transfer of ownership rights (requirement of the Tax Code) does not coincide with registration;

2) exchange rate differences (arise in tax accounting only using the accrual method):

D sch. 62, Ksch. 91 (D account 91, K account 62) - exchange rate difference between the date of reporting and the date of transfer of currency to the transit account from the date of shipment for export;

D sch. 91, Ksch. 57 (D account 57, K account 91) - exchange rate difference that arose when buying or selling currency;

D sch. 52, Ksch. 91 (D account 91, K account 52) - exchange rate difference on the transit currency account on the day of the mandatory sale of currency;

D sch. 52, Ksch. 91 (D account 91, K account 52) - exchange rate difference on the balance of funds on the current foreign exchange account.

Exchange differences in accounting, as well as in tax accounting, are taken into account as non-operating;

3) D 91, Ksch. 76 - expenses for paying for bank services are reflected (in accounting, these are operating expenses);

4) D 76, Ksch. 91 (D account 91, K account 76) - interest accrued on loans issued and received. On credits and borrowings received, interest is accepted in tax accounting within the refinancing rate of the Central Bank of the Russian Federation, multiplied by 1.1, and on credits and borrowings in foreign currency - in an amount of no more than 5%. PNO may occur as a result of this operation;

5) D sch. 60, Kch. 91 (D account 91, K account 62) - write-off of overdue accounts payable and receivable after the expiration of the limitation period;

6) D sch. 91, Ksch. 63 - a reserve for doubtful debts has been formed;

D sch. 63, Ksch. 62 - accounts receivable written off;

D sch. 63, Kch, 91 - closing of unused reserve.

In tax accounting, the rules for creating a reserve for doubtful debts are set out in Art. 266 Tax Code of the Russian Federation;

7) D sch. 10, 08, Ksch. 98 - property received free of charge.

In accounting, income is recognized gradually as depreciation is calculated, and in tax accounting - at a time (clause 8 of Article 250). This operation always causes the occurrence of ONA;

D sch. 20, Ksch. 28 - losses from marriage;

9) D sch. 91, Ksch. 94 - losses and shortages in the absence of guilty persons and other non-reimbursable losses;

10) D sch. 99, Ksch. 91 (D account 91, K account 99) - write-off of losses (profits) of previous years identified in the reporting year.

Documented economically justified expenses are accepted for tax accounting.

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How is compensation for the use of personal transport taken into account?

Cases when a company specialist has to perform work duties using a personal car are not that rare. Employers cannot always fully provide their employees with transport, and the specifics of their work may require this.

Employees have to bear costs (to maintain the technical condition of the car, fuels and lubricants, etc.), which are subject to compensation by the employer (Article 188 of the Labor Code of the Russian Federation). The taxpayer is given the right to take this compensation into account when calculating income tax (subclause 11, clause 1, article 264 of the Tax Code of the Russian Federation).

IMPORTANT! The amount of compensation for the use of personal transport for business trips is determined by Decree of the Government of the Russian Federation dated 02/08/2002 No. 92: for passenger cars - 1,200 rubles/month. (with an engine displacement of no more than 2,000 cc) and 1,500 rubles/month. - if this volume is exceeded.

Let's continue the example

Despite the fact that Avtomobilist LLC specialized in transportation, official transport was not provided for the financial director. He used his own car for business purposes, and the company’s accounting department included expenses associated with its operation, repairs and fuel payments as part of other expenses.

At the same time, the company paid all costs based on supporting documents. During the tax audit, inspectors removed all expenses exceeding the standard amount of compensation. The company's attempt to defend them in court was unsuccessful. According to the inspectors, the amount of compensation specified in Resolution No. 92 is the maximum that can be taken into account in expenses (letter from the Federal Tax Service of Russia for Moscow dated March 4, 2011 No. 16-15 / [email protected] ), and excess amounts cannot be accepted .

Neither officials (letter of the Ministry of Finance of Russia dated September 23, 2013 No. 03-03-06/1/39239) nor judges argue with this position (clause 4 of the Review of the practice of resolving disputes related to the application of Chapter 25 of the Tax Code of the Russian Federation, approved by the Presidium of the FAS Ural district 05/29/2009).

But compensation can only be paid if there is a whole package of documents, which must include (letter of the Ministry of Finance of Russia dated June 27, 2013 No. 03-04-05/24421):

vehicle passport and registration certificate;
documents confirming the amount of expenses (receipts for gasoline, maintenance, etc.);
waybills confirming the actual use of transport in the interests of the employer.

The Ministry of Finance of Russia insists on the need to fill out waybills (letter dated September 23, 2013 No. 03-03-06/1/39406), and the courts consider their preparation in this case optional (resolution of the Federal Antimonopoly Service of the Volga District dated May 30, 2012 No. A12-15477/2011 , FAS Central District dated May 25, 2009 No. A62-5333/2008).

To find out whether it is possible to take into account the costs of maintaining transport in addition to compensation to an employee, read the material “Is it possible to take into account the costs of operating an employee’s vehicles if he is paid compensation for a car?”

How to take into account the costs of processing and issuing visas, passports, vouchers and invitations?

Many taxpayers have to from time to time send their employees on various business trips abroad (to establish contacts with foreign partners, expand their scope of activities, etc.). A business trip abroad is always associated with expenses such as obtaining visas, international passports and other similar documents.

The company has the right to take into account such costs in full (subclause 12, clause 1, article 264 of the Tax Code of the Russian Federation). Officials do not object to this (letter of the Ministry of Finance of Russia dated 06/03/2014 No. 03-03-Р3/1/26511).

We publish reports and conduct audits: is it possible to recognize expenses?

The costs of audit services are provided for in sub-clause. 17 clause 1 art. 264 Tax Code of the Russian Federation. It does not matter whether the taxpayer spent money on a mandatory audit of statements or paid for an initiative audit. The main thing is that these expenses meet the criteria of Art. 252 of the Tax Code of the Russian Federation (were economically justified and documented).

To justify the costs, you will need an audit agreement, a certificate of work performed (services provided) and a report (written information) based on the audit results. If the audit is mandatory, an auditor's report is added to them.

If a company is required by law to publish its reports, then the funds spent on this procedure can also be included in expenses (subclause 20, clause 1, article 264 of the Tax Code of the Russian Federation).

IMPORTANT! The company is obliged to publish its reports in the media in cases established by law (clause 9 of Article 13 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”).

For example, public joint-stock companies are required to post annual accounting reports in open sources (clause 1 of Article 66.3, clause 6 of Article 97 of the Civil Code of the Russian Federation, clause 1.1 of Article 1 and Article 92 of the Law “On Joint-Stock Companies” dated December 26, 1995 No. 208 -FZ). This obligation applies to an LLC only if it places bonds or other equity securities (Clause 2, Article 49 of the Law “On Limited Liability Companies” dated 02/08/1998 No. 14-FZ).

In other cases, the company will have to defend its position in court. There are court decisions in which it was possible to defend the costs of voluntary publication of reports as part of advertising expenses (clause 4 of Article 264 of the Tax Code of the Russian Federation). Thus, in the resolution of the Federal Antimonopoly Service of the North-Western District dated May 20, 2004 in case No. A56-22319/02, the judges came to the conclusion that if the published material, in addition to the accounting records itself, also contains information about the taxpayer, designed to create or maintain interest in him, his goods (works, services), then this publication can be recognized as advertising.

What non-standard expenses does subclause allow to take into account? 49 clause 1 art. 264 of the Tax Code of the Russian Federation?

At times, taxpayers must pay for a wide variety of services and goods in order for their business operations to continue uninterrupted.

Example

It was important for Avtomobilist LLC to open an office in the city center in order to attract more clients to expand the business. But there were no free offices; even in the office center under construction, spaces were quickly sold out.

In order not to lose the coveted place, it was decided to incur additional costs - pay monthly under the option agreement, according to which Avtomobilist LLC became the owner of the right to conclude a lease agreement in the building under construction after its construction. If these expenses are incurred for the purpose of carrying out commercial activities by the taxpayer, officials do not object to their recognition (letter of the Ministry of Finance of Russia dated January 26, 2011 No. 03-03-06/2/16).

For example, a bakery can take into account the costs of repurchasing its expired products from the retail network (if there is an agreement with the seller for such repurchase). If the disposal of loaves and loaves entails additional costs, they are also taken into account (letter of the Ministry of Finance of Russia dated May 22, 2014 No. 03-03-R3/24238) on the basis of subclause. 49 clause 1 art. 264 Tax Code of the Russian Federation.

Often, companies attempt to justify their expenses using subclauses. 49 clause 1 art. 264 of the Tax Code of the Russian Federation ends in court proceedings.

Let's continue the example

Avtomobilist LLC installed alarms and car radios on vehicles used to provide transport services. The tax authorities did not agree with this; it was possible to prove the right to such expenses only in court (a similar court decision was the resolution of the Federal Antimonopoly Service of the West Siberian District dated 09.10.2006 No. F04-3191/2005(27129-A27-26) in case No. A27-2885/ 05-2).

Sometimes only in court it is possible to defend certain types of other expenses. For example, taxpayers managed to convince judges of the justification of expenses for fresh flowers (resolution of the Federal Antimonopoly Service of the Moscow District dated May 23, 2011 No. KA-A40/4531-11 in case No. A40-51743/10-90-293) or payment for the services of the airport luxury lounge for the head of the company (resolution of the FAS Moscow District dated May 28, 2009 No. KA-A40/4428-09 in case No. A40-62816/08-117-268, FAS West Siberian District dated October 23, 2006 No. F04-7102/2006(27676 -A67-40) in case No. A67-4841/05).

When deciding on the legality of accounting for non-standard expenses under sub. 49 clause 1 art. 264 of the Tax Code of the Russian Federation, it is necessary to take into account the position of officials. Thus, the Russian Ministry of Finance does not object to the expenses:

for payment for early termination of the lease agreement (letter dated May 14, 2012 No. 03-03-06/2/61);
for the payment of remuneration under contracts for the performance of a specific task (letter dated September 21, 2012 No. 03-03-06/1/495);
for technological connection of devices to networks (letter dated 06/08/2011 No. 03-03-06/1/335);
to pay daily allowances for one-day business trips (letter dated May 27, 2013 No. 03-03-06/1/18953).

Is a buffet with alcohol entertainment expenses?

Representation expenses are discussed in subsection. 22 clause 1 art. 264 of the Tax Code of the Russian Federation, and they must be recognized taking into account clause 2 of Art. 264 Tax Code of the Russian Federation.

Their difference from other other expenses under Art. 264 of the Tax Code of the Russian Federation is to limit the amount that can be taken into account when calculating income tax (4% of “salary” costs).

The composition of entertainment expenses is varied: expenses for breakfasts and lunches during an official reception, transportation of negotiators to the venue of the event, etc. In addition, entertainment expenses can also include expenses for negotiations with individuals - both actual and potential clients of the company (letter Ministry of Finance of Russia dated 06/05/2015 No. 03-03-06/2/32859).

For more information about the costs of negotiations with individuals, see the article “Costs of negotiations with individuals are also representative” .

But it is unsafe to interpret this list in an expanded manner. So, if you take into account the costs associated with a corporate party as part of entertainment expenses, you will have to defend them in court (letter of the Ministry of Finance of Russia dated September 11, 2006 No. 03-03-04/2/206). It is also risky to include payment for the services of invited artists, rental of bowling lanes and a buffet after the official part of the negotiations (letter of the Ministry of Finance of Russia dated December 1, 2011 No. 03-03-06/1/796, resolution of the 13th Arbitration Court of Appeal dated April 18. 2013 No. A56-55481/2012).

It will be difficult to justify the costs of decorating the premises (letter of the Ministry of Finance of Russia dated March 25, 2010 No. 03-03-06/1/176), although there are positive court decisions (resolution of the Federal Antimonopoly Service of the Moscow District dated September 3, 2010 No. KA-A40/10128-10 ).

But “alcoholic” expenses can be safely reflected as part of representative expenses - officials and judges do not object to this (letter of the Ministry of Finance of Russia dated March 25, 2010 No. 03-03-06/1/176, resolution of the Federal Antimonopoly Service of the Volga District dated January 15, 2013 No. A55- 14189/2012).

It should be noted that the recognition of entertainment expenses does not depend on the result of negotiations, that is, it does not matter whether their goal is achieved (deals are concluded, agreements are signed, etc.). What matters is only the direction of costs to generate profit (letter of the Ministry of Finance of Russia dated April 18, 2013 No. 03-07-11/13330).

The fact that the company’s expenses for organizing entertainment and recreation cannot be taken into account as part of representative expenses is stated in paragraph 2 of Art. 264 of the Tax Code of the Russian Federation, and officials confirm this (letter of the Ministry of Finance of Russia dated 06/03/2013 No. 03-03-06/2/20149).

Do not forget about the justification of entertainment expenses. You will have to prepare a report on the negotiations, which lists all those present, as well as an advance report. Other confirmations (an order for the event, an estimate, etc.) will not be needed (letter of the Ministry of Finance of Russia dated April 10, 2014 No. 03-03-R3/16288).

Tax accounting of expenses associated with the production and sale of products

Galimardanova Nailya Murtazovna, Associate Professor of the Department of Accounting and Finance, Kazan Cooperative Institute (branch) of the Russian University of Cooperation, Kazan [email protected] Tax accounting of expenses associated with the production and sale of products

Abstract. The article substantiates the organization of expenses in tax accounting. Organizational expenses and their accounting are very important for the organization. With proper accounting of expenses, a number of difficulties in general accounting policies can be avoided. Incorrect allocation of expenses to items may lead to distortion of tax reporting indicators. And there is responsibility for this. Key words: tax accounting, expenses.

Of greater interest is the procedure for recognizing expenses in tax accounting. After all, it’s no secret that errors in cost accounting for an organization sometimes cost it dearly. The situation is further complicated by the constantly introduced changes and additions to Chapter. 25 of the Tax Code of the Russian Federation. Errors in tax accounting of expenses are fraught. If the taxpayer has not paid or has not fully paid the tax as a result of an understatement of the tax base, other incorrect calculation of tax or other unlawful actions (inaction), then this will result in a fine of 20 percent of the unpaid tax amounts (clause 1 of Article 122 of the Tax Code of the Russian Federation) . If the actions were intentional, the fine will be calculated at 40 percent of the unpaid tax amounts. Therefore, it is very necessary to know all the intricacies of expense accounting, both for accounting and tax purposes. Organizational expenses and their accounting are very important for the organization. With proper accounting of expenses, a number of difficulties in general accounting policies can be avoided. Incorrect allocation of expenses to items may lead to distortion of tax reporting indicators. And there is responsibility for this. Thus, distortion of any article (line) of the tax reporting form by at least 10 percent is punishable by a fine [1]. In tax accounting, problems arise in the distribution of production-related expenses into direct and indirect. The reliability of the distribution of expenses by tax groups is extremely important for the taxpayer, since this is associated with the formation of the tax base for profits. It is also important to formulate the amount of direct costs taken into account for tax purposes: the distribution of direct costs of the reporting period between the balances of work in progress, finished products in the warehouse, shipped but not sold products and sold products. As a general rule, expense is the indicator by which an organization can reduce your income (clause 1 of Article 252 of the Tax Code of the Russian Federation). However, not all expenses incurred by the organization reduce the income received. Firstly, there is a list of expenses that, in principle, are not accepted for tax purposes. This list is established by Art. 270 Tax Code of the Russian Federation. Secondly, in order for expenses to be taken into account, they must meet the requirements established by paragraph 1 of Art. 252 of the Tax Code of the Russian Federation. These are the requirements that expenses incurred by an organization must meet: 1) expenses must be justified; 2) expenses must be documented; 3) expenses must be incurred for activities aimed at generating income. These requirements are mandatory for adoption expenses incurred to reduce income. If an expense does not meet at least one of the listed requirements, then such an expense is not taken into account for tax purposes [2]. Justified expenses are economically justified expenses, the assessment of which is expressed in monetary form. The economic justification of expenses is one of the main sources of disputes with tax authorities. The fact is that tax authorities interpret this concept too broadly. Here are just some reasons for recognizing expenses as unreasonable:

they did not lead to the receipt of income in the tax (reporting) period;

as a result of their implementation, the company suffered a loss;

the amount of expenses does not correspond to the financial state of affairs of the organization;

expenses incurred are not related to the main activities of the company, etc. In order for expenses to be taken into account, they must be documented. This is one of the requirements established by paragraph 1 of Art. 252 of the Tax Code of the Russian Federation. According to Article 252 of the Tax Code of the Russian Federation, it is allowed to confirm expenses with any documents that are drawn up in accordance with the legislation of the Russian Federation. If expenses do not follow from contracts, then they, as a rule, are drawn up in an internal administrative document of the organization. However, in most cases, to confirm the expense, other documents are also needed, in the absence of which it is impossible to make an unambiguous conclusion that the expenses were actually incurred. These can be various acts of acceptance and transfer of goods (works, services), invoices for payment issued by suppliers (performers), shipping documents of suppliers, cash and sales receipts, and more [3]. According to the rules of Ch. 25 of the Tax Code of the Russian Federation, expenses are recognized even in the absence of income. That is, in order to take into account an expense, it is not necessary that income be received at the same time. The main thing is that the expenses are, in principle, carried out within the framework of the activity for which income is expected to be generated. Thus, the taxpayer's expenses must be related to the nature of his activities, and not to the receipt of profits. Recently, the Russian Ministry of Finance began to agree with this. Just like income, all expenses incurred by the organization are divided into two groups: 1. expenses that are taken into account when taxing profits:

for costs associated with production and sales;

non-operating expenses.2. expenses that are not taken into account when taxing profits. Expenses associated with production and sales include: 1) expenses related to:

with the manufacture (production), storage and delivery of goods;

performance of work, provision of services;

acquisition and (or) sale of goods (work, services, property rights); 2) expenses for the maintenance and operation, repair and maintenance of fixed assets and other property, as well as for maintaining them in good (up-to-date) condition; 3) expenses for development of natural resources; 4) expenses for scientific research and development; 5) expenses for compulsory and voluntary insurance; 6) other expenses. In accordance with clause 2 of Art. 253 of the Tax Code of the Russian Federation, all expenses that are associated with production and (or) sales are divided into four types: 1) material expenses; 2) labor costs; 3) the amount of accrued depreciation; 4) other expenses. The list of material expenses is given in Art. 254 of the Tax Code of the Russian Federation and is open. This means that these expenses may include any other expenses that meet the requirements of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, directly related to the technological features of the production process. For example, material costs are:

costs of raw materials and (or) materials used in the production process;

product packaging costs;

costs for the purchase of equipment, work clothes and other non-depreciable property;

costs of fuel, water, electricity;

costs of purchasing works and services of a production nature;

losses from shortages and (or) damage during storage and transportation;

technological losses during production and (or) transportation and other expenses. The amount of material costs when writing off raw materials and materials for production (sales) is determined in accordance with the valuation method adopted in the accounting policy of the organization (clause 8 of Article 254 of the Tax Code of the Russian Federation). The organization can choose one of the following methods.1. Valuation method based on unit cost of inventory.2. Average cost valuation method.3. Valuation method based on the cost of first-time acquisitions (FIFO). The procedure for applying valuation methods is not disclosed in the Tax Code of the Russian Federation. However, these methods are similar to the valuation methods used in accounting. Labor costs include any accruals in cash or in kind in favor of employees, if such accruals are provided for by: 1) the legislation of the Russian Federation; 2) employment agreements (contracts); 3 ) collective agreements. These accruals can be made both in cash and in kind. They can be of an incentive nature (bonuses and allowances), compensatory in nature, and also related to the maintenance of employees. Thus, the list of expenses that is established. 255 of the Tax Code of the Russian Federation is open, since an organization can take into account under this article any other costs that it prescribed in an employment or collective agreement. There is an exception to this rule. It concerns those expenses that are prohibited from being taken into account when taxing profits under Art. 270 of the Tax Code of the Russian Federation. Other expenses should include the costs of the organization that are associated with the production process and sales, but are not included in the expenses listed in Art. Art. 254 259 Tax Code of the Russian Federation. An approximate list of such costs is established in Art. 264 of the Tax Code of the Russian Federation. Other expenses, for example, are:

rental (leasing) payments (clause 10, clause 1, article 264 of the Tax Code of the Russian Federation);

business travel expenses (clause 12, clause 1, article 264 of the Tax Code of the Russian Federation);

expenses for legal, consulting, audit services (clauses 14, 15, 17 clause 1 of article 264 of the Tax Code of the Russian Federation). Other expenses also include expenses for the repair of fixed assets (Article 260 of the Tax Code of the Russian Federation), for the development of natural resources (Article 261 of the Tax Code of the Russian Federation), for R&D (Article 262 of the Tax Code of the Russian Federation), for compulsory and voluntary property insurance (Article 263 of the Tax Code of the Russian Federation). The costs of repairing a fixed asset can also be taken into account if they exceed its cost. Since the list of other expenses is open, the organization can take into account other expenses not listed in this list. The main thing is that such expenses meet the requirements provided for in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, i.e. were economically justified, documented and produced to carry out activities aimed at generating income. In order to form the tax base of the reporting (tax) period, production and sales costs are divided into direct and indirect. The composition of direct expenses is determined: Article 318 of the Tax Code of the Russian Federation for taxpayers producing products (performing work and providing services); Art. 320 of the Tax Code of the Russian Federation for taxpayers engaged in trading activities. Direct expenses include:

material costs determined in accordance with subparagraphs 1 and 4 of paragraph 1 of Art. 254 Tax Code of the Russian Federation;

expenses for remuneration of personnel involved in the production of goods (performance of work, provision of services), as well as expenses for mandatory pension, medical and social insurance (clause 1 of Article 318 of the Tax Code of the Russian Federation);

the amount of accrued depreciation on fixed assets used in the production of goods (performance of work, provision of services). For taxpayers engaged in trading activities, direct expenses in accordance with the provisions of Art. 320 of the Tax Code of the Russian Federation include:

purchase price of goods;

expenses for delivery (transportation costs) of purchased goods to the taxpayer's warehouse, if under the terms of the contract they are not included in the purchase price of the goods. The amount of direct expenses incurred in the reporting (tax) period will reduce the income from the sale of the reporting (tax) period, with the exception of amounts of expenses distributed to the balances of work in progress, finished products in the warehouse and products shipped but not sold in a given reporting period. That is, when determining the tax base of the reporting (tax) period, income received can be reduced only by the amount of direct expenses related to sold products (works, services) [4]. All other amounts of expenses, with the exception of non-operating expenses determined in accordance with Art. 265 of the Tax Code of the Russian Federation are recognized as indirect expenses and are fully attributed to the reduction of income from the sale of a given reporting (tax) period. Taxpayers using the accrual method, when determining the costs of production and sales of the reporting (tax) period, divide all expenses incurred during this period into direct and indirect. Direct costs are subject to distribution between work in progress, unsold and finished products (works, services) sold in the reporting (tax) period. In other words, direct expenses relate to the expenses of the current period as products, works, and services are sold, in the cost of which they are taken into account [5]. The principles of distribution are established in Art. 319 of the Tax Code of the Russian Federation. The taxpayer determines the specific procedure for distributing direct costs for work in progress and finished products (work performed, services provided) in the tax accounting policy. This procedure cannot be changed during 2 tax periods. Organizations providing services have the right to write off direct expenses in full in the current reporting (tax) period without distribution. This right must be enshrined in the tax accounting policy. General direct expenses that cannot be attributed directly to a specific type of product (work, service) are distributed among them in the manner established in the tax accounting policy. When calculating income tax, a company can recognize only that part of direct costs that falls on finished products or work implemented in the reporting period. Indirect expenses are written off in full in the period in which they were incurred (Clause 2 of Article 318 of the Tax Code of the Russian Federation). Therefore, an important point when optimizing income tax is the correct distribution of direct and indirect expenses in the company’s accounting policy. The order of distribution of direct expenses for work in progress and for sold products has a direct impact on determining the amount of expenses that can be written off for tax purposes, and, accordingly , in the amount due for income tax. Ideally, the task of tax planning is to maximize the share of expenses attributable to products sold. And also make sure that any expenses fall into this category as early as possible. The company’s method of assessing work in progress directly affects income tax. Since the economic activities of companies are not subject to assessment from the point of view of expediency, efficiency and rationality, the taxpayer has the right to choose the method of accounting for “work in progress” that is the most effective from the point of view of tax optimization. The choice of WIP assessment method largely depends on the company’s industry. And also on the availability and content of the industry methodology for calculating product costs. The most common is the method of assessing “work in progress” in proportion to some selected indicator. For example, material costs, wages, or the number of products produced. The normative method and the method of assessing work in progress based on actual costs are often used in practice. Companies that have a large share of material costs in their cost most often use a proportion based on the cost or quantity of materials. And in labor-intensive production, the proportion is usually calculated based on the cost of paying the main workers. In a single production, “work in progress” is usually assessed at actual costs. In cases where it is not possible to actually count materials in the work in progress, companies, as a rule, use the standard valuation method [6]. In addition to accounting methods, there are also different methods, that is, different approaches to accumulating costs and using the chosen method in this way in a manner that improves accounting efficiency. Basically, the choice of method is determined by the features and specifics of the production process.

Links to sources 1. Tax Code of the Russian Federation 2. PBU 10/99 “Organizational Expenses”, PBU 5/01 “Accounting for Inventory and Inventory” 3. Abdrakhmanov N.N., Saitova R.G. Optimization of corporate taxation / N.N. Abdrakhmanov, R.G. Saitova // Current issues of modern financial management Proceedings of the International Scientific and Practical Conference. Edited by I.T. Nasretdinova. Kazan. 2014.S. 1011.

4. Mukanbetov L.B., Minnigaleeva V.Z. Problems of accounting for the sale of finished products / L.B. Mukanbetov, V.Z. Minnigaleeva // Directions for improving the formation of accounting and analytical information in the context of solving modern problems of the national economy. Materials of the International Scientific and Practical Conference. Edited by Nasretdinov I.T. –Kazan.2014.P.100101.5.Sabirova A.I., Svechnikov K.L. Accounting for finished products at Nirus LLC /A.I. Sabirova, K.L. Svechnikov // In the collection: Directions for the development of an organization in conditions of instability of the Russian economy, materials of the International Scientific and Practical Conference. 2015. P. 201.6. Chekashova E.A., Saitova R.G. Features of taxation of small businesses / E.A. Chekashova, R.G. Saitova // Current issues of modern financial management. Materials of the International Scientific and Practical Conference. Edited by I.T. Nasretdinova. Kazan. 2014. S. 126127.

How to account for training costs?

It is a rare company that does without training its employees. In order for the company’s work to be stable and meet modern requirements, its employees must not only have certain qualifications, but also regularly improve them.

Taxpayers spend money to pay for the education of employees under various educational programs - from regular advanced training to mastering new professions at universities (subclause 23, clause 1, clause 3, article 264 of the Tax Code of the Russian Federation). But in order to reasonably take into account all educational expenses when calculating income tax, the following conditions of paragraph 3 of Art. 264 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated September 23, 2013 No. 03-03-06/1/39249):

the employee studies in the interests of the company;
an agreement has been concluded between the company and the educational institution;
the educational institution has a license or appropriate status (if it is foreign);
An employment contract or agreement has been concluded between the employee and the company, which provides for the obligation of the individual, no later than 3 months after graduation, to draw up an employment contract with this company and work for it for at least 1 year.

You will also need other documents: an order to send you to study, a curriculum, a certificate of services performed, as well as a document on completion of training (letter of the Ministry of Finance of Russia dated February 28, 2007 No. 03-03-06/1/137).

Let's continue the example

Avtomobilist LLC paid for its employee’s postgraduate studies, and the accountant’s training and certification in the program for professional accountants. The company took into account the expenses in full as part of other expenses, but the tax authorities tried to remove them. The company had to prove its case in court, and positive court decisions in similar cases were used as arguments (resolutions of the Federal Antimonopoly Service of the West Siberian District dated July 2, 2008 No. F04-3910/2008(7317-A81-14) in case No. A81-1660 / 2007), FAS East Siberian District dated January 15, 2007 No. A33-32437/05-F02-7147/06-S1 in case No. A33-32437/05).

How to increase income tax expenses?

An important point in reflecting expenses in the income tax base (both within the framework of production and sales, and non-sales) is that the code does not provide for a strict closed list of expenses, unlike, for example, the simplified tax system, where only certain types of costs prescribed in the relevant chapter of the Code. At the same time, Article 270 of the Tax Code describes expenses that in any circumstances are prohibited from being taken into account in calculating income tax. But even despite this, the organization has a certain freedom of action regarding exactly what amounts of expenses paid to counterparties it will reduce sales revenues by. The main thing is that the costs accepted for tax accounting meet the principles of documentary evidence and economic feasibility described above, and at the same time they can be associated with the areas of business in which the company operates.

Can all advertising expenses be taken into account under clause 4 of Art. 264 of the Tax Code of the Russian Federation?

Advertising, as we know, is the engine of trade. Selling profitably means getting a good income, and making a profit is the main goal of any commercial activity. The more sellers of the same product there are on the market, the more complex the choice consumers face. And if you help them a little in this painful process (for example, it is advantageous to emphasize some properties of the product), then you can attract more buyers.

Taxpayers choose a variety of ways to promote their products, from media advertising to tastings. Sometimes advertising costs constitute one of the major items of their expenses. The Tax Code of the Russian Federation allows you to reduce income by the amount of such expenses.

In the list of expenses under clause 1 of Art. 264 of the Tax Code of the Russian Federation is devoted to advertising expenses. 28, which applies taking into account paragraph 4 of Art. 264 Tax Code of the Russian Federation.

Basically, advertising costs can be taken into account when calculating income tax not in full, but only in an amount not exceeding 1% of sales revenue, determined in accordance with Art. 249 of the Tax Code of the Russian Federation.

There are few cases when a taxpayer’s advertising expenses can be recognized in full, and all of them are listed in paragraph. 2–4 p. 4 tbsp. 264 Tax Code of the Russian Federation:

for advertising events through the media (paragraph 2, paragraph 4, article 264 of the Tax Code of the Russian Federation);
for illuminated and other outdoor advertising, including the production of advertising stands and billboards (paragraph 3, paragraph 4, article 264 of the Tax Code of the Russian Federation);
for participation in exhibitions, fairs, expositions, design of shop windows, sales exhibitions, sample rooms and showrooms, production of advertising brochures and catalogues, markdown of goods that have lost their original properties during exhibition (paragraph 4, paragraph 4, article 264 of the Tax Code of the Russian Federation) .

In order not to make a mistake and correctly include advertising costs in expenses, you should take into account the position of tax authorities and officials of the Russian Ministry of Finance:

Expenses for materials necessary for registration of points of sale (POSM) in the standardized expenses under clause 4 of Art. 264 of the Tax Code of the Russian Federation are not listed, but help to increase the interest of buyers and are taken into account within the limits of the standard (letter of the Federal Tax Service of Russia for Moscow dated December 23, 2009 No. 16-15/136079.1).
Expenses for leaflets and flyers. Such names in paragraph 4 of Art. 264 of the Tax Code of the Russian Federation is also not found, however, since we are talking about types of brochures with advertising information, the costs of their design and printing can be taken into account in full (letter of the Ministry of Finance of Russia dated December 6, 2006 No. 03-03-04/2/254).
Expenses for advertising placed on the vehicle. Based on the provisions of paragraph 1 of Art. 19 Federal Law “On Advertising” dated March 13, 2006 No. 38-FZ, this type of advertising is not external, and costs for it are subject to rationing (letter of the Ministry of Finance of Russia dated February 3, 2006 No. 03-03-04/1/83, Federal Tax Service of Russia for Moscow dated June 17, 2005 No. 20-12/43630).
The costs of conducting a tasting in order to attract the attention of buyers to the products are regulated expenses (letter of the Ministry of Finance of Russia dated 08/04/2010 No. 03-03-06/1/520).
The cost of purchasing, delivery and transfer of packaged spring water containing company symbols. Such expenses should also be normalized (letter of the Ministry of Finance of Russia dated July 9, 2009 No. 03-03-06/1/452).
The costs of maintaining and filling the company’s website and registering a domain name are not standardized (Resolution of the Federal Antimonopoly Service of the Moscow District dated April 4, 2011 No. KA-A40/2332-11-P), as well as the costs of placing products containing advertising on the Internet information about the company and its services (letter of the Ministry of Finance of Russia dated January 29, 2007 No. 03-03-06/1/41).