We have repeatedly raised issues related to the provision of pharmacy employees with special clothing at the expense of the employer, with compliance with the established rules when issuing them, in accounting, with the procedure for accounting for the costs of their purchase in tax and accounting, as well as with the need to calculate insurance premiums from the cost of a uniform clothes of pharmacy workers (see consultations by O.P. Grishina “Special clothing for pharmacy staff”, “Insurance premiums from the cost of uniforms”).

It seems appropriate to consider the issue of imposing personal income tax on the cost of workwear issued to employees, especially since the competent authorities have recently issued clarifications on this matter.

Paragraph 3 of Art. 217 of the Tax Code of the Russian Federation, it is determined that all types established by the current legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government compensation payments(within the limits established in accordance with the legislation of the Russian Federation) are not subject to taxation (exempt from taxation) of personal income tax. This norm specifies the list of the above types of compensation. These include payments related, in particular:

with compensation for harm caused by injury or other damage to health;

with the payment of the cost and (or) the issuance of the due allowance in kind, as well as with the payment Money instead of this allowance;

with the dismissal of employees, with some exceptions.

About compensation payments

As indicated by the Presidium of the Supreme Arbitration Court in the Review of Judicial Practice Supreme Court Russian Federation No. 1 (2016) dated April 13, 2016, the Tax Code does not define the concept of "compensation payments". Meanwhile, according to paragraph 1 of Art. 11 of the Tax Code of the Russian Federation, the institutions, concepts and terms of civil, family and other branches of the legislation of the Russian Federation used in this code are applied in the sense in which they are used in these branches of legislation, unless otherwise provided by the said code. Article 164 of the Labor Code of the Russian Federation contains the concepts of guarantees and compensations used in labor legislation. Guarantees are defined as the means, methods and conditions by which the implementation of the rights granted to employees in the field of social and labor relations is ensured. Compensation - these are monetary payments established in order to reimburse employees for the costs associated with the performance of their labor or other duties provided for by the Labor Code or other federal laws.

From the provisions of Art. 164 of the Labor Code of the Russian Federation and clause 3 of Art. 217 of the Tax Code of the Russian Federation follows: are not subject to taxation personal income tax employee received as compensation for the costs incurred by him in connection with the implementation job duties i.e. compensation payments.

On the overalls issued to pharmacy employees and their cost

By virtue of Art. 221 of the Labor Code of the Russian Federation at work with harmful and (or) dangerous working conditions, as well as at work performed in special temperature conditions or associated with pollution, workers must be issued free of charge special clothing, special footwear and other personal protective equipment that have passed mandatory certification or declaration of conformity , as well as flushing and (or) neutralizing agents in accordance with standard standards, which are established in the manner determined by the Government of the Russian Federation. The employer, at his own expense, is obliged, in accordance with the established norms, to ensure the timely issuance of special clothing, special footwear and other personal protective equipment, as well as their storage, washing, drying, repair and replacement.

For reference: Article 209 of the Labor Code of the Russian Federation establishes that personal protective equipment includes technical means used to prevent or reduce exposure of workers to harmful and (or) hazardous production factors and to protect against pollution.

As for pharmacies, by Order of the USSR Ministry of Health of January 29, 1988 No. 65 “On the introduction of industry standards free issuance overalls, special footwear and other personal protective equipment, as well as the norms of sanitary clothing and sanitary footwear ”for employees of pharmacies, the norms for issuing sanitary clothing and sanitary footwear that are currently in force have been established. According to these standards, the named clothing and footwear are the property of a pharmacy organization and issued to employees free during work .

As follows from sect. 2 "Terms and definitions" of the Instructions on the sanitary regime of pharmacy organizations (pharmacies), the main purpose of sanitary clothing for pharmacy workers is to protect medicines, materials and finished products of a pharmacy from additional microbiological and other contaminants emitted by staff. In other words, sanitary clothing should block the access of the polluting environment to tablets, potions and other medicines.

As you can see, in the list of compensation payments established by paragraph 3 of Art. 217 of the Tax Code of the Russian Federation does not contain such a type of compensation as the issuance of work clothes to employees. Accordingly, it is impossible to say with certainty whether its value is subject to personal income tax.

At the same time, by virtue of paragraph 1 of Art. 210 of the Tax Code of the Russian Federation, when determining the base for personal income tax, all taxpayer incomes that he received both in cash and in kind or the right to dispose of which he has arisen are taken into account. Income is an economic benefit in cash or in kind, taken into account if it is possible to assess it to the extent that such benefit can be assessed, and determined on the basis of Ch. 23 of the Tax Code of the Russian Federation (Article 41 of the Tax Code of the Russian Federation).

According to the official position, the cost of special clothing and footwear is not subject to personal income tax, provided that they are issued for production activities and do not become the property of employees. The Ministry of Finance, in Letter No. 03-04-06/1222 dated January 16, 2017, pointed out the obligation of the employer to provide employees with the means necessary for the performance of their labor duties, established by Art. 22 of the Labor Code of the Russian Federation. The agency explains that if special clothing and footwear are issued to employees of an organization only for the implementation of production activities and do not become their property, then the cost of these special clothing and footwear cannot be recognized as an economic benefit (income) of employees and, accordingly, be subject to personal income tax.

Compensation to employees of the cost of self-acquired PPE is also not subject to personal income tax by virtue of clause 3 of Art. 217 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of Russia dated August 31, 2009 No. 03-04-06-01 / 226).

Note that this is not the first time the Ministry of Finance has expressed such an opinion. So, in an earlier letter, officials made a similar conclusion to the above-mentioned conclusion about the cost of overalls issued to pharmacy workers according to the standards established by the organization, which, not being an economic benefit (income) of the employee, is not subject to personal income tax (Letter dated 04.04.2007 No. 03-03-06 / 1/214). Subsequently, this position was confirmed by Letter No. 03-04-06/9-227 dated 08.08.2012.

The issuance by an organization of special and uniform clothing to its employees is regulated by the requirements of the norms of Article 22 of the Labor Code, according to which the employer is obliged to provide its employees with equipment, tools, technical documentation and other means necessary for the performance of their labor and official duties. It is to the category of "other means" that workwear belongs.

It is necessary to distinguish between two categories of clothing issued by the employer to its employees: overalls issued to workers engaged in hazardous production, And special clothing - corporate uniform, or uniform. Each type of clothing purchased for employees has its own characteristics.

In accordance with the requirements of Article 221 of the Labor Code, for performing work with harmful and / or dangerous working conditions, as well as for work performed in special temperature conditions or associated with pollution, certified special clothing and footwear . Such clothing and footwear is issued in accordance with:

• "Model industry standards", approved. Decree of the Ministry of Labor of the Russian Federation of December 30, 1997 No. 69 (hereinafter - Decree No. 69);
• "Rules for providing workers with special clothing, footwear and other personal protective equipment", approved. Decree of the Ministry of Labor of the Russian Federation of December 18, 1998 No. 51 (hereinafter - Decree No. 51).

The acquisition of personal protective equipment and the provision of them to employees in accordance with the requirements of labor protection is carried out at the expense of the employer (Article 212 and Article 219 of the Labor Code of the Russian Federation). The procedure for providing workers with overalls and special protective equipment should be fixed in the labor (collective) agreement.

In accordance with the norms of labor legislation, the employer has the right, taking into account the opinion of the trade union organization or other representative body elected by the labor collective (for example, the Labor Collective Council, which in its rights and powers is an analogue of the trade union organization), and based on financial position this organization, to establish norms for the issuance of overalls, different from the industry.

In order for the organization not to be presented with claims from the tax authorities in an unlawful understatement tax base on income tax, special norms should be stipulated by the collective agreement, included in labor contracts with employees and put into effect by internal normative documents organizations. In a number of cases, organizations, wishing to minimize paperwork, limit themselves only to entering the relevant clauses into collective or labor contracts. At the same time, organizations proceed from the fact that overalls are designed to prevent or reduce the impact on workers of harmful and dangerous factors and to protect against pollution, which is associated only with labor relations.

However, this is too narrow a view of the problem. Since the cost of purchasing overalls in accordance with Article 255 of the Tax Code relates to labor costs, this category of expenses must be specified in the internal documents of the organization. In addition, the cost of labor will include the cost of repair, replacement, washing, drying overalls. Since the legislator places the burden of proof on the validity and justification of expenses on the taxpayer, it is necessary to justify their need in internal documents, as well as to prescribe the procedure for accounting and issuing workwear in the accounting and tax policies of the organization.

Workwear received by employees remains the property of the organization. Such workwear is accounted for as part of inventories. Since, due to the special working conditions, its useful life will not exceed one year, the clothes that have become unusable are written off on the basis of acts.

Big legal and tax problems arise with uniform (corporate uniform) . The definition of the term "uniform" is given in the letter of the Ministry of Finance of the Russian Federation dated 01.11.2005 No. 03-03-04 / 2/99: uniform does not protect the employee from the harmful and dangerous effects of the environment or production factors. The purpose of wearing work clothes is to inform consumers about the belonging of workers to a particular organization. The logo of this organization must be applied to the clothing itself, and not to any of its elements (for example, a tie, a neckerchief, etc.). The position of the Ministry of Finance regarding the logo is, of course, debatable, but due to the absence of any other regulatory documents on this issue, it is still subject to execution. In the said letter, the Ministry of Finance indicated other requirements for clothing, on the basis of which it can be recognized as a uniform:

• clothing must be made in a single color scheme and it must have a trademark or company logo;
• the trademark must be applied directly to the clothing;
• uniforms perform representative, not protective functions.

The issuance of uniforms that meet all the above requirements will be possible only for workers in the service sector (restaurants, hotels, car dealerships). But it's hard to imagine employees of banks or insurance companies dressing in exactly the same way and resembling military personnel rather than financiers. Typically, such organizations give their employees, and even then only those engaged in direct customer service, some elements of uniforms in “branded” colors: ties, scarves, neckerchiefs. These items of clothing will not be considered uniforms.

The procedure and necessity for the issuance of uniforms should be fixed in the labor and / or collective agreement. In addition, the cost of purchasing uniforms must be justified, that is, aimed at making a profit. Moreover, the list of purchased items of uniforms is not limited.

Litigation practice

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Company Catering included in expenses the cost of purchasing women's tights for waitresses. IFTS No. 22 for Moscow did not recognize these expenses as justified, stating that tights are an item of personal consumption. However, the Federal Antimonopoly Service of the Moscow District took the side of the taxpayer organization, confirming the reasonableness of the costs and the fact that tights are a necessary element of the uniform (Resolution of the Federal Antimonopoly Service of the Moscow District dated 02.08.2006 No. КА-А40/6794-06).

In general, in this matter, the courts focus on the economic feasibility of expenses and their focus on making a profit (for example, the decisions of the Federal Antimonopoly Service of the Moscow District dated 03/05/2005 No. KA-A41 / 1387-05; the Ural District dated 06/07/2006 No. 4680/06-C7). That is, in the event of claims from the tax authorities, taxpayers have a very high probability of winning the process, based on a positive for them judicial practice. To reduce the risk of losing the organization's process, it is necessary to fix in internal documents the procedure for providing employees with uniforms, the procedure for issuing and writing off them. Such a requirement is also put forward by the Ministry of Finance in a letter dated November 01, 2005 No. 03-03-04 / 2/99, and for some reason it focuses only on the collective and / or labor contract.

Another important issue is determining whether uniforms are issued to workers in use or in own . According to the Ministry of Finance of Russia, it is possible to take into account the costs of purchasing uniforms as part of expenses that reduce the tax base for income tax only if the clothes are transferred to employees into the property(letter dated 09.10.2006 No. 03-03-04/4/156). And article 255 of the Tax Code allows you to take into account expenses if clothes are transferred for use worker. The transfer of ownership of uniforms will lead to tax consequences for both employees and the organization. But this problem will be discussed below.

Thus, the Ministry of Finance arbitrarily narrows the scope of spending on uniforms: Firstly, from the standpoint of the appearance of uniforms; Secondly from the point of view of its transfer to the property of the employee. This point of view contradicts both the requirements of tax legislation and elementary economic logic. However, it cannot be ignored, and in order for the tax inspectors not to turn it against the taxpaying organization, a reasoned and thoughtful defense is necessary.

Attribution problems

The purchase of overalls and uniforms for employees of the organization will be classified as material expenses . According to subparagraph 3 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation, material expenses also include the costs of the taxpayer for the purchase of overalls and other personal protective equipment provided for by law and are not depreciable property. In addition, the acquisition of such means of protection at the expense of the employer is also provided for by labor legislation.

Example 1

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In accordance with standard industry standards, the employer spent 300,000 rubles on the purchase of workwear. at the rate of one set of overalls per year. These costs will be fully charged to expenses included in the calculation of the tax base for income tax, as they comply with standard industry standards. Overalls will be issued to employees free of charge.

A certain problem is the norms established by the employer, taking into account the opinion of the trade union body or other representative body of workers, which will exceed the standard industry norms. According to the letter of the Ministry of Finance of the Russian Federation dated November 14, 2007 No. 03-03-05 / 254, the costs of purchasing overalls and personal protective equipment are expensed within the limits established by Article 221 of the Labor Code. And according to this article, both standard industry standards and those established by the employer themselves will be considered norms. In any case, the expenses will be fully attributed to the reduction of the income tax calculation.

Example 2

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In accordance with the decision of the trade union meeting of employees of the enterprise, the employer spent 600,000 rubles on the purchase of overalls, based on the calculation of two sets per year, which exceeded the industry norm of one set per year and for a total amount of 300,000 rubles. However, all material expenses incurred will be included in the calculation of the tax base for income tax.

But you should pay attention to the fact that the cost of workwear will reduce the tax base for income tax only if the issuance of overalls is provided for by the legislation of the Russian Federation . In the event that an organization issues overalls to certain categories of employees on its own initiative, problems may arise with attributing the acquisition costs to expenses that reduce the tax base for income tax.

Example 3

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As part of the economic division of the enterprise there is a division of workers who repair office furniture. For these workers, overalls worth 100,000 rubles were purchased. Since the standard industry norms do not provide for the purchase of workwear for this category of workers, the costs will be made at the expense of net profit remaining at the disposal of the organization (at the expense of funds).

This is the position that will be taken tax authorities when checking organizations-taxpayers. At the same time, the inspectors will also be guided by the norms of the letter of the Ministry of Finance of November 13, 2007 No. 03-03-06 / 1/811, which directly links the attribution of the costs of purchasing overalls to material costs, which reduce the tax base for income tax, with the factor whether it is provided for by the laws of the Russian Federation or not.

A number of tax inspectorates interpret the instructions of the Ministry of Finance too straightforwardly and attribute to material costs the costs of purchasing overalls only if they were purchased in accordance with industry standards, and do not recognize as expenses the norms established by the organization itself in agreement with the trade union.

However, such a position contradicts both tax legislation and the requirements of the letter of the Ministry of Finance of the Russian Federation No. 03-03-06/1/811. This letter links the decrease in the tax base for income tax with the fact that such norms are provided for by the legislation of the Russian Federation. Legislative act article 221 of the Labor Code, which establishes the norms for spending on workwear, which states that in order to purchase workwear, organizations can be guided by both industry standards and local standards established by agreement with the trade union or the council of the labor collective.

In some cases, the name of the purchased overalls may differ from the names of the overalls provided for by the legislation of the Russian Federation. This applies in particular to credit institutions who purchase overalls for collectors according to the norms stipulated by law for security guards. Such costs can also be included in material costs. To substantiate your position, you should refer to the letter of the Ministry of Finance of the Russian Federation dated April 5, 2006 No. 03-03-04 / 1/320, which expressly allows and allows this.

In order for the costs of workwear for workers whose specialties are not named in industry standards to be attributed to expenses that reduce the tax base for income tax, and it is still necessary to “dress” such personnel in any workwear, the organization should be guided by precisely those norms of Article 221 of the Labor Code, which provide for the possibility of applying local norms established by the enterprise itself. Another option is to attribute expenses to net profit, which is not always possible due to the financial and economic situation of the organization itself.

Expenses for the purchase of special clothing when calculating the tax base for income tax as part of material expenses will be taken into account in full as it is transferred to the use of the employee in accordance with established standards. In tax accounting for the cost of purchasing workwear, you must enter a special register or account tax accounting(depending on the technological system of tax accounting adopted in the organization). The issued overalls are transferred to employees only for use, the owner of the overalls is the employer organization.

Material expenses taken into account when calculating the tax base for income tax will also include the expenses of the organization for washing, drying, storing, and disposing of special clothing. This is due both to the norms of labor legislation and paragraph 1 of Article 252 of the Tax Code, according to which economically justified and documented costs are recognized as expenses. And the costs of bringing workwear in order and in accordance with sanitary and hygienic standards meet the requirements of labor legislation. In addition, such an opportunity must be necessarily spelled out in the collective agreement (or in employment contracts). Then the above costs can be attributed to material costs, without fear of claims from the tax authorities.

A more difficult problem is the acquisition uniform for staff. The Ministry of Finance of the Russian Federation is of the opinion that the cost of purchasing uniforms can be taken into account as part of material costs only if uniform is transferred to the property of the employee (Letters of the Ministry of Finance dated October 09, 2006 No. 03-03-04/4/156; dated June 25, 2007 No. 03-03-06/1/394; dated March 10, 2006 No. 03-03-04/ 1/203). Moreover, in these letters, the Ministry of Finance clearly indicated that the organization will not be able to include such expenses in the composition of expenses, even if they are fixed in an employment or collective agreement.

Thus, the Ministry of Finance deliberately narrowed down the possibility of a legitimate reduction in the tax base, not caring that the Tax Code does not address the problems of use and ownership at all. At the same time, the main financial department of the country also violated the norms of civil law, loosely interpreting the term "property".

In another letter dated November 1, 2005, No. 03-03-04/2/99, the Ministry of Finance indicated that the costs of purchasing uniforms can be taken into account if their purchase is conditioned by an employment or collective agreement. However, tax inspectorates will be guided by a document that is convenient for them, narrowing the expenditure side of the tax base for income tax.

Example 4

The organization spent 1,000,000 rubles on the purchase of overalls and uniforms. (700,000 rubles + 300,000 rubles). 700,000 rubles will be attributed to expenses that reduce the tax base for income tax. And 300,000 rubles. the organization must pay at the expense of net profit (funds).

However, the position of the Ministry of Finance contradicts Article 255 of the Tax Code, the fifth paragraph of which states that the costs are material and are included in the calculation of the tax base for income tax if the clothes are transferred to the personal use of the employee. This provision of tax legislation complies with the requirements of civil law. The position of the Ministry of Finance can only be challenged in court. Moreover, during the arbitration process, the organization will need to focus on the economic feasibility of the costs incurred and their connection with its core business.

In some cases, organizations wishing to minimize tax consequences gratuitous transfer of uniforms to the ownership of the employee, they attribute it to advertising expenses. But such actions are absolutely illegal and unprofessional. The list of advertising expenses is clearly regulated tax code. Such actions can be qualified by the tax inspectorates as illegal tax optimization and will entail the application of serious penalties. In addition, the wearing of uniforms cannot be attributed to promotions, since an employee dressed “in uniform” does not participate in the promotion of any products, products, etc. on the market, but performs strictly defined functions fixed in the employment contract and its job description.

The organization may issue uniforms to the employee free of charge, but may also issue them for a fee. Economic practice in this matter usually provides for partial (incomplete) payment of the cost of uniforms by the employee . At the same time, the expenses incurred by the organization for the purchase of uniforms and compensated by the employee will be treated as income from sales in accordance with paragraphs 1 and 2 of Article 249 of the Tax Code.

Example 5

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The organization issued uniforms to its employees for personal and permanent use on the terms of its partial payment. The cost of one set of uniforms is 5,000 rubles. The employee pays 50 percent of its value (including VAT). Therefore, the costs will be distributed as follows:

• 2 500 rub. will be included in labor costs.
• 2 950 rub. (2,500 rubles - the compensated cost of clothes + 450 rubles - VAT) will be included in sales income.

Of course, such a system is possible, as well as the free issuance of uniforms for personal and permanent use. But despite the attractive possibility of partial reimbursement of costs, it has an important drawback - the need to calculate and pay VAT. And the amount of partial compensation received will increase the revenue side of the estimated tax base for income tax.

In connection with the foregoing, the position indicated in the letter of the Federal Tax Service of the Russian Federation for Moscow dated July 5, 2007 No. 20-12 / 064121 is interesting. In it, the Moscow Tax Administration considers it possible to attribute to labor costs the costs of acquiring and manufacturing uniforms issued to employees for personal permanent use. But the IRS stated that this rule also applies in case "... the return of this uniform upon dismissal of the employee and its subsequent transfer to the newly hired employee".

The above problem, due to its small financial volume, has not yet taken on the scale of a significant tax disaster for organizations. However, the inconsistency federal law and normative acts of the Ministry of Finance may subsequently require the courts to clearly define their position on this issue.

Issuance of clothing and taxation of personal income tax and unified social tax

With the acquisition and issuance overalls taxpaying organizations do not have problems with payroll taxes - overalls are issued to employees to protect them from the harmful effects of the production and environment and to protect their life and health, and the actual issue is provided for by labor legislation. But with the issuance of uniforms, there are more serious tax consequences.

extradition uniform employees can be considered from the standpoint of economic logic and from the standpoint of tax administration. If we consider the issuance of uniforms from the standpoint of economic logic, then the employee does not receive income, since the issued uniforms are intended for use only while at work and are used by him to more effectively perform his duties. And if you are guided by Article 41 of the Tax Code, then the employee does not have any taxable income at all. From the point of view of tax administration, an employee has taxable income, since a certain thing of value has been transferred to him for personal and permanent use. Therefore, there is a gratuitous transfer, which is a realization.

At the same time, the Ministry of Finance is not embarrassed even by the complete absurdity of its own position and its inconsistency with the norms of tax legislation. If we follow the logic of the Ministry of Finance, then the tax base for personal income tax should include the cost of stationery, calendars and diaries with branded symbols, because they are also transferred for personal and permanent use to employees and also have valuation. You can understand the reasons for this position: there is a possibility of additional tax payments to the budget. However, in this case, the position of the financial department is also supported by a number of arbitration courts (see, in particular, the decision of the Federal Antimonopoly Service of the Volga-Vyatka District dated April 19, 2004 No. A43-10420 / 2003-16-498).

But the Ministry of Finance "insured" itself, indicating that the inclusion of expenses for the purchase of uniforms in the composition of material expenses is possible only if it is transferred to the ownership of employees (letter of the Ministry of Finance of the Russian Federation dated 09.10.2006 No. 03-03-04 / 4 /156). At the same time, the Ministry of Finance deliberately overlooks the fact that the cost of purchasing uniforms is taken into account as part of labor costs for the purposes of calculating income tax.

In a relationship personal income tax the following rule applies: the tax is calculated and paid on the cost of a set of uniforms issued to each employee, since income received in kind arises, in accordance with Article 211 of the Tax Code. The tax is calculated based on the cost of uniforms, at a rate of 13 percent. A number of tax inspectorates believe that in this case the tax should be calculated at a rate of 35 percent. However, this position is unfounded, and in order to refute it, in addition to the norms of tax legislation, one can also refer to judicial practice, in particular, to the resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated March 22, 2004 No. A43-8632 / 2003-11-372.

Example 6

The organization purchased 50 sets of uniforms for its employees at a price of 3,000 rubles. per set. Uniforms were handed over to employees for personal use. Personal income tax in the amount of 390 rubles was withheld from each employee. The amount of tax withheld from all employees amounted to 19,500 rubles.

If the organization transferred the uniform to the employee on the terms of its partial payment, then the part of its value not paid by the employee is subject to personal income tax.

Example 7

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The organization purchased 50 sets of uniforms for its employees at a price of 3,000 rubles. per set. Uniforms were handed over to employees for personal use on the terms of 50% payment for their cost. Personal income tax in the amount of 195 rubles will be withheld from each employee, from the remaining amount of 1,500 rubles. The amount of tax withheld from all employees will be 9,750 rubles.

The presence of a large number of documents of the Ministry of Finance, it would seem, does not allow both to attribute expenses to a decrease in the tax base for income tax, and not to pay income tax individuals. However, there is such an opportunity, and the Ministry of Finance itself will help organizations in this.

According to the letter of the Ministry of Finance dated February 9, 2007 No. 03-04-06-02 / 19 “in the event that the uniform belongs to the organization and is transferred to employees for use, and after the end of the service life surrenders to a warehouse for disposal, then the cost of such clothing is not an employee’s income and is not subject to personal income tax”. A similar position is also stated in the letters of the Ministry of Finance dated 04.04.2007 No. 03-03-06/1/214 and dated 04.23.2007 No. 03-04-06-01/128. The position of the Ministry of Finance is supported by the norms of paragraph 1 of Article 210 of the Tax Code.

Thus, in order for the costs of purchasing uniforms to be included in expenses that reduce the tax base for income tax, and at the same time it is not required to transfer them to the ownership of employees with consequences in the form payment of personal income tax and ESN, it is necessary that uniforms were issued to employees for temporary use, for the period they performed their official duties (during working hours). In this case, there are no economic benefits and tax consequences for employees. .

In order for the organization to realize this opportunity, it is necessary to carry out the following activities.

Uniforms should be issued only for the implementation of production activities. The issuance of clothing must be carried out strictly in accordance with the standards established by the organization itself.

The norms and procedure for the issuance of overalls, as well as the obligation of the organization to issue it, must be fixed in labor and collective agreements and in the internal documents of the organization ( technical orders, regulations, norms, etc.). It should clearly and unambiguously follow from internal documents that the owner of the uniform is the organization, and it is transferred to employees for the effective performance of their duties, with its subsequent return to the employer. It is also necessary, by order of the head of the organization, to clearly define the circle of persons to whom uniforms are issued. In internal documents, it is necessary to establish the period for wearing all categories of uniforms.

The transfer of uniforms must be documented. The fact of receiving uniforms must be recorded in a special statement, in which the employee must sign for receipt.

The presence of documentary evidence of the fact of the transfer of uniforms, in addition, will help to justify the legitimacy of attributing the costs of its acquisition to a decrease in the tax base for income tax, since in this case it will be necessary to confirm the production nature of the costs.

The return of uniforms must be documented. The fact of its delivery to the warehouse must be recorded in a special statement (as well as issuance).

The fact of disposal of uniforms must be documented by the relevant act, signed by members of the inventory commission, appointed by order of the head of the organization.

Only if all the above conditions are met, the organization will not be charged with the fact that it did not fulfill the duties of a tax agent for the payment of personal income tax and unified social tax on uniforms that have passed into the permanent personal use of employees.

The situation with the taxation of uniforms transferred unified social tax is also ambiguous. In accordance with paragraph 1 of Article 236 of the Tax Code, the object of taxation of the UST for taxpaying organizations are payments and other remuneration accrued by the taxpayer in favor of individuals under labor and civil law contracts, the subject of which is the performance of work (provision of services). Uniform taxation is subject to uniforms issued to an employee in accordance with local regulations and employment contract. In addition, in this case, the organization also has an obligation to pay insurance premiums for mandatory pension insurance and social insurance. The issuance of uniforms in this case will be classified as "systemic payments". The object of taxation of the UST arises at the time the uniform is issued to the employee.

According to the letter of the Ministry of Finance dated February 9, 2007 No. 03-04-06-02 / 19, the cost of uniforms transferred for use by employees for the duration of their official duties is not recognized as payment under an employment contract and is not subject to UST. Only in this case it is necessary that the obligation of the employer to provide for its employees during the performance of their labor duties is recorded not only in local regulations, but also in regulations of federal significance.

Example 8

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A four-star hotel purchased uniforms for its employees for 300,000 rubles. Hotel employees are given special uniforms that they wear during their shift. This obligation of the employer is fixed both in labor contracts and in the order of the Federal Tourism Agency of the Russian Federation dated July 21, 2005 No. 86, according to which employees of hotels of the category from “two stars” to “five stars” must be provided with uniforms. Therefore, the received uniform is not a payment under the employment contract. The organization has no tax consequences.

Also, the cost of uniforms issued to employees free of charge or with partial payment is not subject to UST (subparagraph 11, paragraph 1, article 238 of the Tax Code of the Russian Federation). And according to paragraph 3 of Article 236 of the Tax Code, UST and uniforms issued by the employer on their own initiative are not subject to taxation, if their issuance is not fixed either in an employment contract or in federal regulations.

Consequently, the main condition for calculating and paying the UST for uniforms received by an employee is the fact that it is transferred into the ownership of the employee, documented. Therefore, in order to avoid having to pay a single social tax the organization should act by analogy with the personal income tax in terms of documentation their actions. However, in this case it is important to remember that:

• the existence of an obligation to issue uniforms to employees should be enshrined in federal (industry) regulations;
• uniforms issued to employees should be issued to them for the duration of their official duties, and not in permanent personal possession.

Issuance of clothes and payment of VAT

As in the situation with "salary" taxes, the organization does not have an obligation to calculate and pay VAT on workwear issued to employees on a mandatory basis. Questions about the need to pay also arise only for uniforms.

If the uniform is transferred by the organization to the employee in his full personal property, then the transfer is subject to value added tax . It does not matter whether it was transmitted free of charge or for a fee. Free transfer is subject to VAT in accordance with subparagraph 1 of paragraph 1 of Article 146 of the Tax Code, as it represents a sale. It is this position that is stated in the letter of the Ministry of Finance of the Russian Federation dated September 1, 2005 No. 03-04-11 / 218. The tax base for VAT will be determined in accordance with Article 154 of the Tax Code, that is, as its market value.

Example 9

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The organization purchased uniforms for employees in the amount of 300,000 rubles. The cost of one set of clothes is 3,000 rubles. When it is issued free of charge to an employee, VAT is charged in the amount of 540 rubles.

If uniforms are issued for a fee, for example, in the amount of 50% of the cost, VAT will be 270 rubles.

VAT amounts presented to the organization at the time of the purchase of uniforms are accepted for deduction on the basis of invoices issued and internal documents of the organization confirming the acceptance of these inventories for accounting and documents confirming the fact that uniforms were issued to employees. It should be taken into account that VAT is deductible only if the cost of purchased uniforms is included in expenses that reduce the tax base for income tax.

If the uniform remains the property of the organization , that is, it is transferred to employees only for temporary use, it is not subject to value added tax . In this case, there is no fact of sale and the amount of VAT cannot be deducted.

Accounting for the cost of issued uniforms in expenses, the calculation of payroll taxes, VAT depends on the basis on which it is issued. We systematized the entire range of questions and answers on this issue.

Clothing that indicates that an employee belongs to a particular company is recognized as uniform (letter of the Ministry of Finance of Russia dated 01.11.05 No. 03-03-04 / 2/99). Such clothes, according to specialists of the Ministry of Finance, should contain a logo, company symbols, and have a single color scheme.

In order to take into account the cost of such clothing without any problems, two conditions must be met. Firstly, to provide for the issuance of uniforms in the employment contract (letter of the Ministry of Finance of Russia dated 01.11.05 No. 03-03-04 / 2/99). Secondly, the cost of uniforms, which are given to employees free of charge (with partial payment), reduces taxable income only if employees receive them, as the Tax Code says, for "permanent personal use." In other words, ownership (clause 5, article 255 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated 07.06.06 No. 03-03-04 / 1/502). As specialists of the income tax administration department of the Federal Tax Service of Russia explained to UNP, if clothes are handed over to a responsible person on a daily basis or an employee is obliged to return them upon dismissal, use is temporary. In this case, the cost of clothing cannot be expensed.

What taxes should be charged on the transfer of uniforms and special clothing

Type of clothing	Does it reduce taxable income?	Do I need to pay UST?	Do I need to withhold personal income tax from the cost of clothing?		Do I have to pay accident insurance premiums?
The uniform is transferred to the ownership of the employee, this is provided for by the labor or collective agreement	Yes, as part of labor costs (letter of the Ministry of Finance of Russia dated 07.06.06 No.	Yes, since the cost of clothing is included in wages (Article 236 of the Tax Code of the Russian Federation)	Yes, since it is recognized as income received in kind (letter of the Ministry of Finance of Russia dated February 9, 2007 No.	Do I need to charge VAT on the transfer of clothes?	Yes, since it is part of the wages (clause 3 of the Rules, approved by Decree of the Government of the Russian Federation of 03/02/2000 No. 184)
The uniform is transferred to the ownership of the employee, but this is not provided for in the employment contract	No, it does not reduce (clause 16 of article 270 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated 01.11.05 No. 03-03-04 / 2/99)	No, it is not necessary (subclause 11, clause 1, article 238, clause 3, article 236 of the Tax Code of the Russian Federation)	Yes, it is necessary (letter of the Ministry of Finance of Russia dated 09.02.07 No. 03-04-06-02/19)	Yes, since the transfer of ownership is an implementation for VAT purposes (Article 39, subparagraph 1, paragraph 1, Article 146 of the Tax Code of the Russian Federation)	No, as it is not wages*
Uniform is not transferred to the property of the employee	No, it does not reduce (letters of the Ministry of Finance of Russia dated 07.06.06 No. 03-03-04 / 1/502, dated 06.25.07 No. 03-03-06 / 1/394)	No, since it does not reduce income tax (clause 3 of article 236 of the Tax Code of the Russian Federation)	No, it is not necessary (letters of the Ministry of Finance of Russia dated 09.02.07 No. 03-04-06-02 / 19, dated 07.06.06 No. 03-03-04 / 1/502)	No, as there is no transfer of ownership**	No, because it's not wages

* This issue is debatable. On the one hand, uniforms that are not provided for in an employment contract are not related to wages, and therefore should not be subject to accident insurance premiums. On the other hand, the tax authorities believe that contributions are accrued on any payments in favor of employees that are not specified in the List of payments that are not accrued insurance premiums to the Social Insurance Fund of the Russian Federation (approved by Decree of the Government of the Russian Federation of 07.07.99 No. 765).

** Specialists from the Russian Ministry of Finance told us that in this case the company cannot claim a deduction for the cost of purchasing such clothing. Allegedly, it was used for purposes not subject to VAT. This is debatable, since clothing is issued to employees to perform work duties in activities subject to VAT. However, there are no official clarifications yet.

Instant advice. Do/don't, dangerous/safe

IT IS POSSIBLE TO ACCOUNT IN THE EXPENSES THE LOSS FROM THEFT IF THE PERSONS ARE NOT FOUND

The company can take into account losses from theft in tax accounting, including reporting period, in which the investigating authorities officially admitted that they could not find the perpetrators. From subparagraph 5 of paragraph 2 of Article 265 of the Tax Code, it follows that in order to write off expenses, an act of an authorized state body is required, confirming that the perpetrators have not been found. Such an act, in particular, is the decision of the investigator to suspend the preliminary investigation (subclause 1, clause 1, article 208 of the Code of Criminal Procedure, letter of the Ministry of Finance of Russia dated 02.05.06 No. 03-03-04/1/412).

IT IS POSSIBLE TO CALCULATE DEPRECIATION FOR FEATURES THAT ARE NOT USED

You just need to justify the reason for the downtime. For example, the company temporarily does not use the car because of its repair or dismissal of the driver. If the downtime period fits within a reasonable time, you can safely depreciate the car and attribute depreciation to expenses (clause 1 of article 252 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated 04.21.06 No. 03-03-04 / 1/367 and dated 06.05.05 03-03-01-04/1/236). Testing problems are possible only if the machine is not used for a long time, so much so that the explanation of downtime for technological reasons will look unconvincing.

IT IS DANGEROUS TO ACCEPT AN INVOICE FROM A BRANCH IF IT SPECIFIES THE PARENT COMPANY CPR

Inspectors will most likely refuse to deduct such an invoice. Officials believe that in line 2b of the invoice issued by the unit, its checkpoint must be included (see letters of the Ministry of Finance of Russia dated 04.05.06 No. 03-04-09 / 08 and the Federal Tax Service of Russia dated 10.19.05 No. MM-6-03 /886@). True, there is a chance to defend the deduction in court - there are examples when judges recognized the VAT deduction as legal in the absence of a subdivision checkpoint (for example, the decision of the Federal Arbitration Court of the West Siberian District dated 03.05.06 No. F04-1539 / 2006 (21761-A75-31) ).

SAFELY SEPARATE PAYMENTS IN A CREW CAR RENTAL AGREEMENT

This type of contract combines two types of obligations - the provision of property for rent and the provision of driving services. Unlike rent, driving services are subject to UST (clause 1, article 236 of the Tax Code of the Russian Federation). So that the inspector has no reason to charge UST for the entire amount under the contract, the text must separately indicate the remuneration, separately - the rent. Under such conditions, the tax authorities are not entitled to make claims (Resolution of the Federal Arbitration Court of the North-Western District of June 19, 06 No. A56-31412 / 2005).

The gift is subject to personal income tax, depending on who and what gift gave you. You will need to pay personal income tax on your own when receiving a gift of real estate, Vehicle, shares, shares or units from individuals who are not family members or close relatives, or on the basis of tax notice. If the gift is presented by the employer, then he must calculate and withhold personal income tax for you.

1. Taxation of gift income depending on the giver

When determining the tax base for personal income tax, all incomes of the taxpayer received by him both in cash and in kind, or the right to dispose of which he has arisen, as well as income in the form of material benefits, are taken into account. In turn, economic benefits in cash or in kind are recognized as income. Thus, the gift meets the characteristics of income for personal income tax purposes (clause 1, article 41, clause 1, article 210 of the Tax Code of the Russian Federation).

1.1. Calculation and payment of personal income tax from a gift received from the employer

By general rule in this case, you have no tax liability. The employer, as a tax agent, must calculate the personal income tax on the value of the gift for you and withhold tax from your income. For example, from a salary (Article 24, paragraphs 1, 2, 4 of Article 226 of the Tax Code of the Russian Federation).

If for some reason the employer cannot withhold tax from you, then he must inform you and the tax authority about this no later than March 1 of the next year. This must also be done if the amount of tax on the value of the gift exceeds 50% of your income from which the tax must be withheld. The report on the impossibility of withholding tax in the form 2-NDFL, among other things, indicates the amount of income from which tax was not withheld, and the amount of unwithheld tax (Article 216, paragraphs 4, 5 of Article 226 of the Tax Code of the Russian Federation).

In this case, you do not need to file a declaration with respect to income in the form of a gift received since 2016, and the tax is paid on the basis of a tax notice sent by the tax authority (clause 4 clause 1, clause 2, 6, 7 article 228, paragraph 1 article 229 of the Tax Code of the Russian Federation, part 8 article 4 of the Law of December 29, 2015 N 396-FZ).

It should be borne in mind that gifts from organizations and individual entrepreneurs (including employers) with a total value of up to 4,000 rubles. behind taxable period(calendar year) are not subject to personal income tax. Therefore, if you received gifts of a lower value during the tax period, then you do not need to pay tax (Article 216, Clause 28, Article 217 of the Tax Code of the Russian Federation).

If the gifts received from the employer during the calendar year cost more than 4,000 rubles, then when calculating the tax, the value of the gifts is reduced by this amount. The tax is calculated according to the formula:

Personal income tax = (value of gifts - 4,000 rubles) x tax rate.

If you actually stay in the Russian Federation for at least 183 calendar days within 12 consecutive months, then you are a tax resident of the Russian Federation and the tax rate is 13%. Otherwise, the tax rate will be 30% (clause 2, article 207, clauses 1, 3, article 224 of the Tax Code of the Russian Federation).

Example. Calculating tax on a gift received from an employer

The employer gave Ivanov M.A. a gift worth 20,000 rubles.

In this case, if the employee is a tax resident of the Russian Federation, the amount of personal income tax payable will be 2,080 rubles. ((20,000 RUB - 4,000 RUB) x 13%).

1.2. Tax exemption for gifts received from family members or close relatives

Any gifts from family members or close relatives are not subject to personal income tax.

The following are recognized as family members and close relatives: spouses, parents and children (including adoptive parents and adopted children), grandfathers, grandmothers and grandchildren, full and half-blooded (having a common father or mother) brothers and sisters (clause 18.1 of article 217 of the Tax Code of the Russian Federation; article 2, paragraph 3 article 14 RF IC).

1.3. Taxation of gifts received from individuals who are not family members or close relatives

Gifts from individuals who are not family members or close relatives are subject to personal income tax only if they are presented (clause 18.1 of article 217 of the Tax Code of the Russian Federation):

Real estate;

Vehicle;

Shares, shares, shares.

Other gifts, whether in cash or in kind, are tax-exempt.

Example. Calculation of tax on a gift received from an individual who is not a relative

Ivanov M.A. received an apartment under a gift agreement from I.V. Petrova, who was not his relative. The cost of the apartment is 3,000,000 rubles. The tax amount will be 390,000 rubles. (3,000,000 rubles x 13%).

2. Submission deadlines tax return and payment of personal income tax on gifts

If you have to pay the tax yourself, then you need to:

Pay income tax to the budget.

The deadline for submitting the declaration is no later than April 30 of the year following the year in which the gift was received. The declaration is submitted to the tax office at your place of residence (clause 3 of article 80, clause 1 of article 83, clause 3 of article 228, clause 1 of article 229 of the Tax Code of the Russian Federation).

You have the right to attach to the declaration documents confirming the receipt of income under a donation agreement, for example, the corresponding agreement (Letter of the Federal Tax Service of Russia for Moscow dated February 25, 2011 N 20-14/4/017413@).

Note. You can complete the declaration using free program on the website of the Federal Tax Service of Russia.

The tax must be paid no later than July 15 of the year following the year in which the gift was received. You can check the details for paying the tax at your tax office (clause 6, clause 1, article 32, clause 4, article 228 of the Tax Code of the Russian Federation).

If a gift is received, for example, from an employer who has calculated the tax base and the amount of personal income tax, but did not withhold the tax and reported it to the tax authority, you do not need to file a declaration. Personal income tax is payable on the basis of a tax notice sent to you by the tax authority. The deadline for its payment in relation to income (gift) received in 2016 is no later than 01.12.2018. Given that this date falls on a Saturday, you can pay the tax no later than Monday 12/03/2018. For subsequent calendar years, the tax in such cases is payable no later than December 1 of the year following the expired year (clause 7 of article 6.1, article 216, clause 4 of clause 1, clause 6, 7 of article 228, paragraph 1 of article 229 of the Tax Code of the Russian Federation).

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1. Question: The company is a taxpayer on imputed income. On January 1, 2001, a unified social tax was introduced and we are also obliged to pay social tax. This results in double taxation. Is the requirement of tax authorities to enterprises - payers of tax on imputed income justified?
2. Question: Does the cost of products (works, services) include the costs of telephone services that are not included in the rent under the lease agreement? The landlord issued invoices for MTS and GTS to us, and we paid them.
3. Question: A pharmaceutical company is registered in the city. It has separate subdivisions (pharmacies) in the districts of the region. Where should we pay personal income tax? persons and the unified social tax? At the place of registration of the company or at the location of separate divisions?
4. Question: What should be followed when classifying products as baby food in order to be exempt from sales tax in Moscow? What documents do I need to submit to receive the benefit?
5. Question: What documents, in order to calculate the value added tax, should be guided by when classifying baby food products as goods subject to a reduced (10 percent) VAT rate?
6. Question: Please clarify whether, taking into account changes in registered prices, the balance of a medical product that is not sold by a wholesaler or retailer at the time of the change in the registered price is subject to revaluation.
7. Question: The pharmacy acquired a fixed asset at the expense of the accumulation fund for production activities. What is the procedure for calculating depreciation for tax purposes? Is it right to attribute the amount of accrued depreciation to distribution costs? The position of the tax inspectorate is to charge depreciation at the expense of the fund
8. Question: According to the commission agreement, a pharmaceutical company sells the goods received from the committent and makes settlements within the strictly established time limits, regardless of whether the goods are sold or not. Does the company acquire ownership of the goods at the time of payment to the consignor and the corresponding obligations associated with
9. Question: The pharmacy carries out both ordinary trading activities and commission trade. Under the terms of the commission agreement, the committent reimburses us for all costs associated with the sale of goods. What is the basis for calculating commission trade: tax on road users; maintenance tax
10. Question: Our pharmaceutical company, engaged in the production of medicines, transfers for sale to a wholesale company - a commission agent participating in the calculations, finished products under a commission agreement. Do we think correctly that the sales accounts show only the amount of money received in our account
11. Question: Being drunk, the pharmacy storekeeper dropped and broke several bottles of balm. On this occasion, an act was drawn up. The guilty person agrees with what is stated in the act and contributes money to the cash desk of the pharmacy warehouse. In accounting, a posting is made: D 50 K 73. Could this operation be regarded as tax
12. Question: Our pharmacy paid the company for advertising services. The Regulation on the Composition of Costs, approved by Decree of the Government of the Russian Federation of 05.08.92 N 552, states that for tax purposes, advertising costs are included in the cost of products (works, services) within the limits approved in the prescribed manner (clauses at
13. Question: The head of the pharmacy has a minor child, he divorced his wife. Do I need to take child benefits into account when calculating income tax?
14. Question: Are the sums insured related to an occupational disease paid to a pharmacy employee at the expense of the Social Insurance Fund subject to income tax?
15. Question: How is the accrual and payment of insurance sums reflected in accounting?
16. Question: On the territory of the subject of the Russian Federation, single tax on imputed income. Executive authorities oblige pharmacy enterprises to pay this tax as retail organizations. The pharmacy, in addition to selling medicines and medical supplies, provides paid
17. Q: Are the paid pharmacy referral services subject to sales tax?
18. Question: The pharmacy provides free information and reference services to the population about the availability of medicines in the city's pharmacies. Does the object of taxation on road users arise in this case?
19. Question: What is the tax base for road user tax and maintenance tax housing stock and objects of the socio-cultural sphere for a pharmacy, which, in addition to its main activity in the retail sale of medicines and medical supplies, provides the population
20. Question: Is the cost of paid information and reference services provided by pharmacies to the population subject to VAT?
21. Question: The pharmacy provides paid reference and information services to the population. Should these services be treated as a separate activity and should separate accounting be maintained?
22. Decree of the Moscow Health Committee dated July 27, 2000 N 239-r
23. Question: A commercial pharmacy acquired a production facility under a purchase and sale agreement. For reasons beyond our control, a certificate of state registration of ownership of the premises has not yet been received. From when should we charge depreciation and property tax?
24. Question: The pharmacy rents a room. In the current quarter, a decision was made to buy this premises. 1. At what expense can this redemption be made? 2. Should we formalize the ownership right in this case? 3. Does the cost include fees charged for state registration real estate rights
25. Question: The pharmacy is closed joint stock company. The charter provides for the creation of a reserve fund. Do deductions to the reserve fund reduce the taxable base for income tax. How are accounting operations reflected in the creation and use of a reserve fund to cover losses of the past
26. Question: After the pharmacy purchased a new Pentium computer, it was decided to write off the old one - IBM-PC 286 as a result of complete wear and tear and the impossibility of its further use. How to reflect in accounting a write-off from the balance of a computer that has become unusable? The computer is listed on the balance sheet in the pharmacy as the main
27. Question: The pharmacy has a computer on its balance sheet as a fixed asset. What is the procedure for calculating depreciation for tax purposes? Is it possible to apply the accelerated depreciation mechanism to computers in accordance with paragraph 7 of Decree of the Government of the Russian Federation N 967 of 08/19/1994?
28. Question: In Form 2 of the financial statements of 2000, line 150 indicates income tax and other similar obligatory payments. What is meant by other similar payments? Has anything changed since 1999?
29. Question: Pharmaceutical warehouse, in accordance with the accounting policy, takes into account the proceeds from sales as the buyer pays for the goods. In the 1st quarter, the goods were shipped to the buyer under a delivery agreement with a deferred payment. The agreement provides for the payment of a certain percentage for deferred payment. In the 2nd quarter in accordance with the concluded
30. Question: The pharmacy entered into a contract with a small team of workers to perform certain work. The contractual remuneration was paid at the end of employment, and contributions to the Pension Fund were transferred along with contributions to staff members. On what basis will penalties be calculated?
31. Question: Are there any types of payments to pharmacy employees that are not subject to insurance premiums for compulsory social insurance against accidents?
32. Question: During March 2000, the refinancing rate of the Central Bank changed twice. How, in connection with this, will interest be charged on insurance premiums to off-budget funds?
33. Question: A commercial pharmacy has a vehicle on its balance sheet that is used for production purposes. Gasoline is purchased for cash by an employee using funds issued against a report. Gas station checks are attached to advance reports as supporting documents. Are the amounts of VAT on purchased fuels and lubricants accepted for offset?
34. Question: At the end of the reporting period, the pharmacy has goods subject to VAT purchased before January 1, 2000 and goods purchased after January 1, 2000. What amount (with or without VAT) should be reflected in line 214 of Form No. 1 of the balance sheet and in the calculation of the average annual value of the property?
35. Question: A commercial medical center is a sub-tenant of the premises at the pharmacy, which has the right to sublease this premises in accordance with the lease agreement concluded with the owner of the property. Can the medical center include rental payments for the use of the premises under the contract to the cost of production
36. Question: A wholesale pharmacy warehouse has several branches. Does the cost include the costs of services rendered by the audit firm in compiling the consolidated balance sheet?
37. Question: Does the cost of products (works, services) include the costs of registering a lease agreement?
38. Question: Can it be attributed to distribution costs: the cost of purchasing sanitary and hygienic clothing (robes, slippers); the cost of acquiring laundry detergent that is given to employees to wash these items?
39. Question: In a pharmacy, in accordance with the law, compensation is paid to persons working in areas with harmful working conditions instead of the prescribed milk. Is it legal to attribute the amounts paid to the cost price and should income tax be withheld in this case?
40. Question: In a pharmacy for employees involved in hazardous production, compensation for harm caused to health is provided in the form of free distribution of milk. Is dispensed milk subject to sales tax?
41. Question: Is the cost of overalls issued to pharmacy workers whose work is associated with harmful working conditions subject to income tax?
42. Question: The pharmacy rented a computer from a legal entity. Can the rent be attributed to the cost of production? How will this be reflected in the accounting?
43. Question: A commercial pharmacy rents premises. The landlord issues invoices for public utilities and phone separately. In the act, the tax inspectorate indicated that we unlawfully attribute these payments to the cost price, and blamed us for understating the tax base for income tax. Is it legal?
44. Question: In connection with the different opinions expressed by the executive authorities and in the literature, please clarify the procedure for calculating sales tax on medical devices for which a marginal trade markup is established?
45. Question: Are drugs made in pharmacies subject to sales tax?
46. Question: Our organization has connected to the computer network Internet. How to reflect in accounting operations for connecting and working on the Internet?
47. Question: The pharmacy has a computer on its balance sheet as a fixed asset. How to correctly reflect computer repair operations in accounting?
48. Question: What is the procedure for granting benefits to enterprises that suffered a loss following the results of the previous year? Is quarterly granting possible?
49. Question: The pharmacy made a loss in 1998 in connection with the sale of medical supplies below cost. When calculating income tax, the above loss was adjusted. In this case, is the part of the profit aimed at covering the loss received from
50. Question: The pharmacy transferred money as a charity. Do we have the right in this case to take advantage of the tax exemption when calculating income tax. How long can the benefit be claimed?
51. Question: How to reflect the costs of training and passing the qualifying exam in accounting?
52. Question: The pharmacist of the pharmacy on duty is going on vacation. Do the calculation of average earnings include additional payments for working in multi-shift mode, material assistance?
53. Question: How should the maternity benefit be calculated if another sick leave was submitted within two billing months?
54. Question: After the dismissal of a pharmacy warehouse worker, an accountant discovered that she was undercharged with income tax due to the fact that deductions were made from the salary for a child for 5 months, while the right to deductions had already ceased due to age. What should be done in this situation?
55. Question: Is an employee entitled to an income tax exemption who performed work in a pharmacy for three months under a work contract if the pharmacy company paid for medical services for him?
56. Question: A pharmacist has filed an application, which contains a request to pay him for the services of a dental clinic. How should this be formalized and carried out in accounting?
57. Question: Our company concludes different types of contracts. The resulting profit is subject to income tax at different rates. Separate accounting is maintained. How to divide the amounts of taxes that reduce the taxable base on profits?
58. Question: For which lines in Form No. 2 should exchange rate differences and amount differences be reflected?
59. Question: Pharmacy employees participate in various conferences and seminars. Can the costs of participation in these conferences be attributed to the cost of products (works, services) of the enterprise?
60. Question: A pharmacy company pays for the training of its employees. Should the company's training expenses be included in the employee's total income?
61. Question: A newly formed pharmacy enterprise forms an accounting policy. We want to choose a depreciation method for fixed assets that is different from the linear one. How will this affect taxation (income and property tax)?
62. Letter from the Department of Economic Policy and Development of Moscow, the State Price Inspectorate of Moscow, the Health Committee of Moscow dated 05.11.1999
63. Question: Are the tax authorities entitled to demand payment of a fee for the right to trade from pharmacies if the pharmacies have a license for the right to trade in medicinal products and have accordingly paid the license fee?
64. Question: A wholesale pharmacy warehouse operates under a subcommission agreement. The remuneration of the subcommission agent is the cost of the pharmacy warehouse and, accordingly, reduces the remuneration that the pharmacy warehouse receives from the committent. Is the amount paid to the subcommission agent deducted from the taxable base when calculating the tax on
65. Question: The organization reimbursed its employee for the subscription to specialized literature. Do I need to accrue contributions to the Pension Fund for these payments?
66. Question: An additional agreement to the lease agreement provides for an increase in the amount of rent. Can a tax inspector exclude from production costs the difference between the amount of rent and the price previously set in the contract as unreasonable costs?
67. Question: Is it true that tax inspections cannot check the activity of an enterprise for the current year (for example, now for 1999)?
68. Information letter of the Moscow Health Committee dated October 21, 1999 N 2-12-8681
69. Question: When conducting a comprehensive audit of financial - economic activity CRH control - auditing department of the Financial Department of the district made a remark on the issue of bonuses for employees of the X-ray department involved in the collection and delivery of silver-containing waste. According to the inspectors, in the amount of funds,
70. Question: The Municipal City Children's Multidisciplinary Hospital provides medical services to the population through insurance companies. For the services rendered, insurance companies pay by bank transfer through the RCC. Are these amounts subject to 5% sales tax?
71. Question: Are the funds received by the medical and preventive institution (HPI) (Municipal Central District Hospital) from the insurance company under the agreement on voluntary medical insurance (VHI) subject to taxes?
72. Question: A pharmaceutical company (manufacturing pharmacy) took a loan from its director for production purposes at 12% per annum. Do we have the right to attribute the interest for using the loan to the cost price?
73. Question: By mistake of an accountant, income tax was withheld from an employee of the enterprise in an amount less than it should have been. Three months later, the mistake was discovered. Is it necessary in this case to consider the funds not withheld on time as an interest-free loan received and calculate the material benefit for using these
74. Question: A pharmacy company issued a loan to a pharmacist for one month at his request. How to correctly calculate the material benefit of an employee if during this month there was a change in the refinancing rate of the Central Bank?
75. Question: Our company has completed the operation of exchanging part of its inventories for others. At what cost should the received inventories be taken into account: with or without transportation costs?
76. Question: The company has a car on its balance sheet as part of fixed assets. The battery needs to be changed now. In addition, we decided to install an alarm system. How to reflect these transactions in accounting?
77. Question: According to the accounting policy of a pharmacy, MBP includes items worth up to 100 minimum wages. The cost of the purchased printer without VAT is 8200 rubles, and together with transport costs 8500 rubles. How should it be registered: as a fixed asset or as an IBE?
78. Question: In accordance with the instruction on income tax, capital investments in the amount of not more than 50% of the balance sheet profit are exempted when acquiring fixed assets. At what point does an enterprise become entitled to an income tax relief aimed at financing capital investments?
79. Question: Does a pharmaceutical enterprise have the right to attribute to the cost price the cost of a cotton suit issued to a worker engaged in taking medicinal plant materials? Can an enterprise, at the expense of the cost price, issue a second suit to an employee if the overalls issued to the employee have become unusable before
80. Question: Are the costs of paying for information services included in the cost of products (works, services) for tax purposes in the reporting period to which they relate, or should these costs be included in the cost at the time of their payment? How is the act of acceptance and transfer of information services drawn up in order to
81. Question: Can an enterprise give an accountable person an amount exceeding 10,000 rubles for household expenses? Have we violated size limit cash payments between legal entities if an amount exceeding 10 thousand rubles was spent by an accountable person at a wholesale base for the purchase of material
82. Question: Is it legal to issue funds from the pharmacy cash desk for household needs, bypassing the current account?
83. Question: In the process of repairing the premises, the pharmacy bought materials from an individual entrepreneur for cash. Do we have to provide information to the tax office on the income paid to an individual entrepreneur for the purchased materials, indicating passport data and the amount of payment?
84. Question: The wholesale pharmacy warehouse pays the pharmaceutical factory for the supplied medicines that are not subject to value added tax in cash within the established limit within a few days. In what order should a pharmaceutical factory issue invoices - per day
85. Question: The pharmacy warehouse acquired inventory items in retail trade with confirmation by sales receipts and other primary documents, but without cash receipts. Can we attribute the costs incurred to the costs associated with the production of products?
86. Question: A pharmaceutical company trades imported medicines. Transportation of drugs is not included in the contract price and is paid in cash rubles of the Russian airline. Acceptance of cash for payment for services rendered is carried out without the use of cash registers.
87. Question: What is the procedure for entering into the warehouse and selling imported drugs purchased at the expense of foreign currency and included in the State Register?
88. Question: The Tax Code does not quite clearly define the size of the penalty, on the one hand, setting it at 1/300 of the refinancing rate, and on the other hand, limiting it to 0.1% per day. At the same time, employees of the Pension Fund for the revealed underpayment of the contribution set a fine in the amount of 1/300 of the refinancing rate, which is
89. Question: An employee permanently working at an enterprise performed work under a work contract at the same enterprise. Are payments received by an employee under a work contract taken into account in the calculation of average monthly earnings for calculating vacation pay?
90. Question: During a tax audit in August 1999, a tax violation for the 1st quarter of 1996 was revealed. Since the Tax Code establishes a statute of limitations of 3 years, are the requirements of the State Tax Inspectorate for the payment of tax arrears, penalties and fines legal?
91. Question: In accordance with the Accounting Regulation Accounting for Fixed Assets (PBU 6/97), an organization has the right to revalue fixed assets at the beginning of the reporting year. How are the results of the revaluation of fixed assets reflected in the calculation of property tax?
92. Question: The decision of the tax inspectorate based on the results of an audit of the economic activities of a pharmaceutical company over the past 5 years was made on December 20, 1998. It reached us by mail already in the new year. Is it legal after the introduction of the new tax code of the requirements of the State Tax Inspectorate for the payment of taxes, penalties and fines for the period
93. Question: Are fixed assets mothballed by decision of the head of the organization subject to property tax?
94. Question: In November 1998, a documentary audit of the tax inspectorate took place in our pharmacy, on the basis of which, in addition to the amount of unpaid (according to the State Tax Inspectorate) taxes and penalties, we were charged penalties with which we do not agree. Can tax office to write off from our account arrears on
95. Question: Is the value of fixed assets received by a pharmacy free of charge included in the calculation of property tax?
96. Question: The Tax Code, which came into force on January 1, does not provide for taxes on education, housing stock and some others, however, there were no explanations on this matter. Do I need to accrue and pay these taxes in 1999?
97. Question: Pharmacy kiosk does not have a separate balance sheet, current account and is not listed in the founding documents of the pharmacy. Is a kiosk considered a branch of a pharmacy and what is the procedure for paying tax on property located in this kiosk?
98. Question: The Law on Value Added Tax states that medicines are exempt from VAT. Our tax office refuses to recognize VAT exemptions for drugs that are not included in State Register 1995. What about drugs that are not included in the 1995 registry, but are included in
99. Question: The pharmacy sold a fixed asset that had previously been transferred to the pharmacy as a contribution to the authorized capital, and sold at a price lower than that fixed in the authorized capital. What is the procedure for calculating and paying VAT in this case?
100. Question: Please clarify the procedure for allocating VAT on the amount of travel expenses to the place of a business trip. How should the amount of value added tax be accepted for reimbursement: in the full amount, or as in the case of taxation of payments from profit within the limits?
101. Question: The pharmacy rents non-residential premises, which are municipal property. The amounts of rent and VAT are transferred to different organizations. Are we entitled to refund VAT if the tax amount has been paid but the rent amount has not.
102. Question: A wholesale pharmaceutical warehouse has entered into a contract for the supply of goods exempt from value added tax. The amount of the contract is determined in US dollars at the exchange rate of the Central Bank on the day of shipment, and payment is made based on the exchange rate in force on the date of payment. Is there a value added tax on the difference between
103. Question: Are penalties received by a pharmacy from a pharmacy warehouse for violation of the terms of delivery of medicines listed in the State Register of Medicines subject to value added tax?
104. Question: The pharmacy, which is the parent company, provided temporary financial assistance to its branch, which has a separate balance sheet and current account, to pay the supplier's bill for the purchased equipment. Are the funds received from the parent organization included in the taxable turnover for value added tax from
105. Question: In accordance with the concluded purchase and sale agreements, the wholesale pharmacy warehouse receives interest from buyers (pharmacies) for deferred payments for the supply of medicines, the sales turnover of which is exempt from value added tax. Are amounts subject to value added tax?
106. Question: State medical institution(polyclinic) entered into an agreement with OAO Intercity, International Telephone for the provision of long distance services. Payment is made according to payment requests with reference to account 178 (the cost of official negotiations is attributed to the expenses of the institution, and for personal
107. Question: The institution is on the regional budget: it is financed from the regional budget according to the cost estimate and accounting is carried out in accordance with the Instructions for accounting in institutions and organizations that are on the budget, dated 03.11.1993 N 122. Simultaneously with budget institution implements and
108. Question: Is there a 5% sales tax? introduced by the Federal Law of July 31, 1998 N 150-FZ, from individuals paying for medical services in medical institutions (for example, dental, medical examination services, etc.)?
109. Question: How to calculate the average daily earnings of a pharmacy employee if he goes on regular leave from July 1, 1999 for 24 working days? In April and May, the worker was ill. In June, he worked only one day, and the rest of the time he was on leave without pay for family reasons with permission
110. Letter of the Health Committee of Moscow dated 15.07.1999 N 1-06/1870
111. Question: Should attestation of economic and accounting employees of health care institutions be carried out with the assignment of a qualification category? Is the qualification category of these specialists taken into account when referring to the categories of remuneration of the Unified Tariff Scale?
112. Question: How to reflect sales tax transactions in accounting? Give examples of accounting entries.
113. Question: An employee of a pharmaceutical factory goes on vacation from August 1, 1999 for 24 working days. How to determine the average daily earnings of an employee for calculating vacation pay if he was paid temporary disability benefits in July?
114. Question: When paying 2 average monthly salaries after being fired due to a reduction in the number, I was withheld income tax and contributions to Pension Fund. At the same time, in the certificate of income issued by the enterprise, this amount in total income not included. Should these amounts be included in total income and is it correct
115. Question: How is the registration and payment of young specialists during their internship in a pharmacy. What regulatory documents should be guided by the head of the pharmacy enterprise in this case?
116. Letter of the Moscow Health Committee No. 1-05/1772 dated June 29, 1999
117. Question: Are the following exemptions from income tax: payments for pregnancy and childbirth, material assistance for the birth of a child, for an anniversary, payment for travel for treatment at a sanatorium?
118. Question: The accounting policy of a pharmacy that does not have a separate prescription department provides for a single accounting for retail trade. Are the requirements of the State Tax Inspection on separate accounting in prescription departments for the manufacture of medicines and the sale of finished forms for tax purposes legitimate?
119. Question: An accountable person was given an amount of 10,000 rubles for household needs. In the store, goods were purchased in the amount of 20 thousand rubles and an advance report was submitted, according to which the final payment was made to the accountable person. Are the tax authorities right in believing that we have violated the maximum amount