Paragraph 3 of Article 264 of the Tax Code of the Russian Federation. Representation expenses
Tax Code, N 117-FZ | Art. 264 Tax Code of the Russian Federation
Article 264 of the Tax Code of the Russian Federation. Other expenses associated with production and (or) sales (current version)
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Commentary on Art. 264 Tax Code of the Russian Federation
1. Rules of paragraph 1 of Art. 264 are devoted to an independent type of costs associated with production and sales, namely the costs specified in subpara. 6 p. 1 art. 253 and sub. 4 p. 2 art. 253 of the Tax Code (see comments to them). At the same time, in Art. 264 other expenses are listed in a non-exhaustive way: taxpayers have the right to include other types of expenses not specified in Art. 254 - 263, 265, 270 of the Tax Code, see comments. to them. Other expenses (and they must be inextricably linked with production and (or) sales) include:
1) the amounts of taxes and fees accrued in accordance with the legislation Russian Federation about taxes and fees. In this regard, a question arose in practice: if a taxpayer has accrued taxes in accordance with a legal act of a constituent entity of the Russian Federation that does not meet the requirements of Art. 4 - 6 of the Tax Code, can the amount of such tax be included in other expenses? No, you can't: that would be contrary to Art. 264 NK. The following taxes are not included in other expenses:
Presented (in accordance with the Tax Code) by the taxpayer to the buyer (for example, VAT amounts), see comments about this. to paragraph 19 of Art. 270 NK;
If they were previously included by the taxpayer in expenses when writing off accounts payable for these taxes, see comments about this. to Art. 251 and paragraph 34 of Art. 270 NK;
2) the cost of certification of products and services. In doing so, it must be taken into account that:
a) in accordance with Art. 1 of the Law on Certification, certification of products and services is an activity to confirm the conformity of products and services with established safety requirements, environmental protection, etc.;
b) certification can be mandatory or voluntary (Art. 7, 17 of the Certification Law). In this regard, the question arose: do other costs include the costs of voluntary certification? Yes, include: sub. 2 p. 1 art. 264 does not prevent this. The list of goods, works, services subject to mandatory certification is approved by Decree of the Government of the Russian Federation of 13.08.97 N 1013;
3) the amount of commission fees and other similar expenses for the performed third parties works (services rendered). In doing so, it must be taken into account that:
a) the norms of the current Civil Code operate with other concepts: "commission", "remuneration to an attorney", "remuneration to an agent", etc. The legislator probably needs to return to this issue, because the concepts of "commission fees" and "other similar expenses" do not correspond to Art. 972, 991, 1006 GK;
b) to other similar expenses referred to in subpara. 3 p. 1 art. 264, include, in particular, the costs of paying for the services of freight forwarders of warehouses, persons acting in someone else's interest without instructions, etc.;
4) port amounts, etc. fees expressly referred to in sub. 4 p. 1 art. 264. At the same time, the payment of such fees must be documented (Article 252 of the Tax Code);
5) the amount of paid lifting allowances (these amounts are paid, for example, in accordance with Article 116 of the Labor Code when employees of the organization move to work in another area). In doing so, the following must be taken into account:
Payment of lifting in cases not expressly provided for by the current legislation, in subpara. 5 p. 1 art. 264 is not meant;
Other expenses include amounts of lifting fees that do not exceed the limits established by law;
6) the cost of paying for the services listed in sub. 6 p. 1 art. 264. For the correct application of sub. 6 p. 1 art. 264 you need to keep in mind that:
a) expenses for the said services rendered to the taxpayer by other organizations shall be included in other expenses only if there is an agreement for the provision of compensated services. If the service is provided by an individual entrepreneur, then the provisions of subpara. 41 p. 1 art. 264 (see commentary on it);
b) the costs of maintaining your own security service are not related to labor costs (see the latest comments on Article 255 of the Tax Code), but to other costs: not only by banks, but also by other organizations that take measures to preserve goods - material assets;
c) other expenses do not include the costs of purchasing weapons, equipment (for example, uniforms), other means of special protection (helmets, shields, batons, gloves, etc.);
7) taxpayer's expenses:
a) to ensure normal working conditions and safety precautions (for example, for the purchase of mittens, medicinal milk, salted carbonated water, overalls, safety shoes) in cases provided for by the legislation of the Russian Federation (for example, this is provided for in Articles 148 - 152 of the Labor Code, in the norms of OZOHT);
b) for the treatment of occupational diseases of workers employed in work with harmful or difficult working conditions. Wherein:
The specified work must be included in the Heavy Work List;
The taxpayer must confirm the implementation of the mentioned expenses with documents, the list of which is approved by the Order of the Ministry of Health of Russia dated May 28, 2001 N 176 "On Improving the System for Investigating and Recording Occupational Diseases in the Russian Federation". This list includes: notification of the establishment of a preliminary diagnosis of an acute or chronic occupational disease (poisoning); sanitary and hygienic characteristics of the working conditions of an employee in case of suspicion of an occupational disease (poisoning); notification of the establishment of the final diagnosis of an acute or chronic occupational disease (poisoning), its clarification or cancellation; record card of occupational disease (poisoning); register of occupational diseases (poisoning);
8) recruitment costs, including:
With the so-called organized recruitment, carried out (under agreements with the taxpayer) by state employment agencies (included in the system public service employment);
Recognizing that it was unlawful for the applicant to attribute the costs of consulting services of a notary to expenses that reduce taxable profits, the courts referred to non-compliance with the condition provided for by subparagraph 16 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, according to which the taxpayer's expenses in the form of a notary's fee for notarial registration are accepted within the approved tariffs ...
Consequently, at the time of the inspectorate's decision (December 31, 2014), the taxpayer had no obligation to pay the additional accrued MET and, accordingly, there was no expense in the form of assessed tax, provided for by subparagraph 1 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, in the amount specified in the decision of the inspectorate ...
Clause 4 of Article 264 of the Tax Code of the Russian Federation refers to the organization's expenses for advertising in order to calculate income tax. This paragraph is divided into four paragraphs. In paragraph 2 it is said about the cost of advertising in the media, in paragraph 3 - about the cost of outdoor advertising, in paragraph 4 - about the cost of participating in exhibitions. According to paragraph 5, clause 4, article 264 of the Tax Code of the Russian Federation, expenses for the acquisition (manufacturing) of prizes awarded to the winners of drawings during promotions, as well as expenses for other types of advertising for tax purposes are recognized in an amount not exceeding 1% of revenue.
Based on the structure of clause 4 of Article 264 of the Tax Code of the Russian Federation, it can be concluded that the cost rationing applies only to the costs of prizes, as well as to other advertising costs not listed in paragraphs 2 - 4.
At the time of preparation of the answer, the State Duma was considering a draft federal law "On the introduction of amendments and additions to the second part of the Tax Code of the Russian Federation and to certain legislative acts Russian Federation". This draft, among other things, provides for amendments to paragraph 4 of Article 264 of the Tax Code of the Russian Federation. It is proposed to replace the words of paragraph 5 of paragraph 4 "for other types of advertising" with the words "other types of advertising not specified in paragraphs 2 - 4 of this paragraph".
Thus, the prepared amendments confirm that the costs of advertising in the media, outdoor advertising and participation in exhibitions should be accepted for tax purposes without restrictions.
Signed for publication M. Maslennikov
02/10/2002 "AKDI "Economics and Life", 2002, N 2
...Is it right tax authorities apply the Methodological Recommendations on the Application of Chapter 21 "Value Added Tax" of the Tax Code of the Russian Federation due to the fact that this Order has not been registered with the Ministry of Justice? Does paragraph 8 of clause 21 of these Recommendations apply in terms of non-application of benefits until 01.01.2002 due to the lack of a list approved by the Government of the Russian Federation? »
77 city Moscow
Publication date: 08/13/2012
Letter of the Federal Tax Service of Russia dated 03.04.2009 No. ShS-22-3 / 256 “On the application of subparagraph 29 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation in connection with the abolition of licensing and the introduction of self-regulation”
Letter date: 03.04.2009
Number:ШС-22-3/256
Type of tax (subject): Corporate income tax
Articles tax code:
Question:
On the application of subparagraph 29, paragraph 1, article 264 of the Tax Code of the Russian Federation in connection with the abolition of licensing and the introduction of self-regulation
Answer:
Federal tax service, in connection with requests from tax authorities regarding the introduction of a self-regulation system in certain areas of activity, in agreement with the Ministry of Finance of Russia (letter of the Department of Tax and Customs Tariff Policy dated March 27, 2009 No. 03-03-05 / 56) reports the following.
According to Federal Law No. 148-FZ of July 22, 2008 “On Amendments to the Town Planning Code of the Russian Federation and Certain Legislative Acts of the Russian Federation” (hereinafter referred to as Law No. 148-FZ), a self-regulation system based on the provisions of Federal Law No. 315-FZ of December 1, 2007 “On Self-Regulatory Organizations” (hereinafter referred to as - Law No. 315-FZ).
1. Adopted amendments abolish the licensing system in construction activities, replacing it with self-regulation.
At the same time, Law No. 148-FZ provides for the need for a transition period from licensing to self-regulation of activities in the construction industry.
Until 01.01.2010 carrying out entrepreneurial activities for engineering surveys, architectural and construction design, construction, reconstruction, overhaul objects capital construction permitted at the choice of the contractor of the relevant types of work on the basis of:
- a license issued in accordance with federal law dated 08.08.2001 No. 128-FZ “On Licensing Certain Types of Activities”;
- certificates of admission to a certain type or types of work that affect the safety of capital construction facilities, issued by a self-regulatory organization in the field of engineering surveys, architectural and construction design, construction, reconstruction, overhaul of capital construction facilities in the manner established by the Town Planning Code of the Russian Federation (hereinafter referred to as the Town Planning Code).
Articles 55.2 and 55.3 of the Town Planning Code establish that self-regulatory organizations are organizations created in the form of a non-profit partnership, based on the membership of persons performing engineering surveys, training project documentation carrying out construction.
Thus, a non-profit organization based on membership is recognized as a self-regulating organization.
Starting from 2010, works on engineering surveys, architectural and construction design, construction, reconstruction, overhaul of capital construction facilities that affect the safety of capital construction facilities will be carried out exclusively on the basis of a permit issued by a self-regulatory organization.
A certificate of admission to a certain type or types of work that affect the safety of capital construction facilities is issued to a person accepted as a member of a self-regulatory organization (paragraph 6 of Article 55.6 of the Urban Planning Code).
According to Article 55.10 of the Town Planning Code general meeting members of a self-regulatory organization establishes the amount and procedure for paying the entrance fee, regular membership fees and contributions to the compensation fund.
Thus, according to the Town Planning Code, organizations that are members of a self-regulatory organization that have paid an entrance fee, a contribution to the compensation fund, and also paying regular membership fees are allowed to carry out work on engineering surveys, architectural and construction design, construction, reconstruction, overhaul of capital construction projects that affect the safety of capital construction projects.
In accordance with paragraph 40 of Article 270 of the Tax Code of the Russian Federation (hereinafter - the Tax Code of the Russian Federation), when determining tax base income tax does not take into account expenses in the form of contributions, contributions and other obligatory payments paid to non-profit organizations and international organizations, except for those specified in subparagraphs 29 and 30 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation.
On the basis of subparagraph 29 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, other expenses associated with production and sale include contributions, contributions and other obligatory payments paid to non-profit organizations, if the payment of such contributions, deposits and other obligatory payments is a condition for the implementation of activities by taxpayers - payers of such contributions, deposits or other obligatory payments.
Considering that the payment of an entrance fee, a contribution to a compensation fund, as well as regular membership fees to a self-regulatory organization is a condition for an organization to obtain permission to carry out work on engineering surveys, architectural and construction design, construction, reconstruction, overhaul of capital construction facilities that affect the safety of capital construction facilities, we believe that these payments for the purposes of taxation of profits should be considered as other expenses under subparagraph 29 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation .
2. With regard to the accumulation of entrance fees, regular membership fees and contributions to the compensation fund by self-regulatory organizations, we inform you.
In accordance with paragraph 2 of Article 251 of the Tax Code of the Russian Federation, when determining the tax base for income tax, targeted revenues are not taken into account (with the exception of targeted revenues in the form of excisable goods). Such targeted revenues include, in particular, targeted revenues for the maintenance of non-profit organizations and their statutory activities in the form of entrance and membership fees made in accordance with the legislation of the Russian Federation on non-profit organizations. At the same time, taxpayers - recipients of the specified targeted revenues are required to keep separate records of income (expenses) received (produced) within the framework of targeted revenues.
Contributions to the compensation fund are not named in the specified list.
However, in accordance with Article 55.4. of the Urban Planning Code, one of the requirements for a non-profit organization necessary for acquiring the status of a self-regulatory organization is the availability of a compensation fund.
At the same time, the release of a member of a self-regulatory organization from the obligation to make a contribution to the compensation fund of a self-regulatory organization, including through his claims to a self-regulatory organization, is not allowed (Article 55.16).
Considering that the civil legislation does not contain a definition of the concept of "entry fee to a self-regulatory organization", a contribution to the compensation fund of a self-regulatory organization, which is an essential condition for admission to membership in a self-regulatory organization and directed to the formation of property of a self-regulatory organization used purposefully for conducting statutory activities in the manner prescribed by the Town Planning Code, may be considered for the purposes of taxation of profits as part of the entrance fee to a self-regulatory organization. A similar position is set out in the letter of the Ministry of Finance of Russia dated July 3, 2008 No. 03-03-05 / 69.
In view of the above, income in the form of contributions to the compensation fund paid by members of a self-regulatory organization, for tax purposes, profits as part of the income of this self-regulatory organization are not taken into account.
Valid State
Counselor of the Russian Federation 2nd class
S.N. Shulgin
Report non-compliance with this recommendation by the tax authority
The Federal Tax Service draws the attention of users of the reference database to the fact that the information you send about cases of non-compliance by the tax authorities with the clarifications of the Federal Tax Service of Russia is not:
- an appeal in the sense given to it by the Federal Law of the Russian Federation of May 2, 2006 No. 59-FZ “On the Procedure for Considering Appeals from Citizens of the Russian Federation”;
- a complaint against the action (inaction) of officials of the tax authorities in accordance with the norms established by Articles 138-141 of the Tax Code of the Russian Federation.
This information will be used by the Federal Tax Service in order to improve the quality of tax administration and work with taxpayers.
The Federal Tax Service, in connection with the requests of the tax authorities regarding the introduction self-regulatory systems in certain areas of activity, in agreement with the Ministry of Finance of Russia (letter of the Department of Tax and Customs Tariff Policy dated March 27, 2009 N 03-03-05 / 56) reports the following.
According to the Federal Law of July 22, 2008 N 148-FZ "On Amendments to the Town Planning Code of the Russian Federation and Certain Legislative Acts of the Russian Federation" (hereinafter - Law N 148-FZ), from 01.01.2009 self-regulation system, based on the provisions of the Federal Law of December 1, 2007 N 315-FZ "On Self-Regulatory Organizations" (hereinafter - Law N 315-FZ).
1. The adopted amendments abolish the licensing system in construction activities, replacing it with self-regulation.
At the same time, Law N 148-FZ provides for the need for a transition period from licensing to self-regulation of activities in the construction industry.Until 01.01.2010, entrepreneurial activities in engineering surveys, architectural and construction design, construction, reconstruction, overhaul of capital construction facilities are allowed at the choice of the contractor of the relevant types of work on the basis of:
License issued in accordance with the Federal Law of 08.08.2001 N 128-FZ "On Licensing Certain Types of Activities";
Certificates of admission to a certain type or types of work that affect the safety of capital construction facilities, issued in the field of engineering surveys, architectural and construction design, construction, reconstruction, overhaul of capital construction facilities in the manner established by the Town Planning Code of the Russian Federation (hereinafter referred to as the Town Planning Code).
Thus, self-regulatory organization a non-profit organization based on membership is recognized.
Starting from 2010, works on engineering surveys, architectural and construction design, construction, reconstruction, overhaul of capital construction facilities that affect the safety of capital construction facilities will be carried out exclusively on the basis of a permit issued by self-regulatory organization.
A certificate of admission to a certain type or types of work that affect the safety of capital construction facilities is issued to a person accepted as a member. self-regulatory organization(paragraph 6 of Article 55.6 of the Town Planning Code).
According to article 55.10 of the Town Planning Code, the general meeting of members self-regulatory organization establishes the size and procedure for paying the entrance fee, regular membership fees and contribution to the compensation fund.
Thus, according to the Town Planning Code, organizations that are members of the self-regulatory organization who have paid an entrance fee, a contribution to the compensation fund, as well as paying regular membership fees.
In accordance with paragraph 40 of Article 270 of the Tax Code of the Russian Federation (hereinafter - the Tax Code of the Russian Federation), when determining the tax base for income tax, expenses in the form of contributions, deposits and other obligatory payments paid to non-profit organizations and international organizations, except for those specified in subparagraphs 29 and 30 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, are not taken into account.
On the basis of subparagraph 29 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, other expenses related to production and sale include contributions, contributions and other obligatory payments paid to non-profit organizations, if the payment of such contributions, contributions and other obligatory payments is a condition for the implementation of activities by taxpayers - payers of such contributions, contributions or other obligatory payments.
Considering that the payment of the entrance fee, contribution to the compensation fund, as well as regular membership fees in self-regulatory organization is a condition for the organization to obtain permission to carry out work on engineering surveys, architectural and construction design, construction, reconstruction, overhaul of capital construction facilities that affect the safety of capital construction facilities, we believe that these payments for profit tax purposes should be considered as other expenses under subparagraph 29 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation.
2. With regard to the accumulation of entrance fees, regular membership fees and contributions to the compensation fund by self-regulatory organizations, we inform you.
In accordance with paragraph 2 of Article 251 of the Tax Code of the Russian Federation, when determining the tax base for income tax, targeted revenues are not taken into account (with the exception of targeted revenues in the form of excisable goods). Such targeted revenues include, in particular, targeted revenues for the maintenance of non-profit organizations and their statutory activities in the form of entrance and membership fees made in accordance with the legislation of the Russian Federation on non-profit organizations. At the same time, taxpayers - recipients of the specified targeted revenues are required to keep separate records of income (expenses) received (produced) within the framework of targeted revenues. Contributions to the compensation fund are not named in the specified list.
At the same time, in accordance with Article 55.4 of the Town Planning Code, one of the requirements for a non-profit organization necessary to acquire the status self-regulatory organization, is the presence of a compensation fund.
However, the release of a member self-regulatory organization from the obligation to contribute to the compensation fund self-regulatory organization, including through its requirements for self-regulatory organization, is not allowed (Article 55.16).
Considering that the civil legislation does not contain a definition of the term "entry fee to self-regulatory organization", a contribution to the compensation fund self-regulatory organization, which is an essential condition for admission to membership self-regulatory organization and directed to the formation of the property of a self-regulatory organization, used in a targeted manner for conducting statutory activities in the manner established by the Town Planning Code, may be considered for profit taxation purposes as part of the entrance fee to a self-regulatory organization. A similar position is stated in the letter of the Ministry of Finance of Russia dated 03.07.2008 N 03-03-05 / 69.
In view of the foregoing, income in the form of contributions to the compensation fund paid by members self-regulatory organization, for the purposes of taxation of profits as part of the income of this self-regulatory organization are not taken into account.
1. Other expenses related to production and sale include the following expenses of a taxpayer:
1) the amount of taxes and fees, customs duties and fees, insurance premiums for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with motherhood, compulsory health insurance accrued in accordance with the procedure established by this Code, with the exception of those listed in this Code;
2) the costs of certification of products and services, as well as the declaration of conformity with the participation of a third party;
2.1) the costs of standardization, taking into account the provisions of paragraph of this article;
3) amounts of commission fees and other similar expenses for work performed by third parties (services provided);
4) amounts of port and aerodrome dues, expenses for pilotage services and other similar expenses;
5) the amount of the paid lifting allowance within the limits established in accordance with the legislation of the Russian Federation;
6) the costs of ensuring the fire safety of the taxpayer in accordance with the legislation of the Russian Federation, the costs of maintaining the gas rescue service, the costs of property protection services, maintenance security and fire alarm, expenses for the purchase of fire protection services and other security services, including services provided by non-departmental security in accordance with the legislation of the Russian Federation, as well as expenses for the maintenance of its own security service to perform the functions of economic protection of banking and business operations and the safety of material assets (excluding expenses for equipment, the purchase of weapons and other special means of protection);
7) expenses for ensuring normal working conditions and safety measures provided for by the legislation of the Russian Federation, expenses for civil defense in accordance with the legislation of the Russian Federation, as well as expenses for the treatment of occupational diseases of workers employed in work with harmful or difficult working conditions, expenses associated with the maintenance of premises and inventory of health centers located directly on the territory of the organization;
8) expenses for recruitment of employees, including expenses for the services of specialized organizations for the selection of personnel;
9) expenses for the provision of services for warranty repairs and maintenance, including deductions to the reserve for future expenses for warranty repairs and warranty maintenance (subject to the provisions of this Code);
10) rental (leasing) payments for leased (accepted for leasing) property (including land), as well as the costs of acquiring property leased. If the property received under a leasing agreement is accounted for by the lessee, the following expenses are recognized as expenses accounted in accordance with this subparagraph:
for the lessee - rental (leasing) payments minus the amount of depreciation on this property, accrued in accordance with Articles - of this Code;
from the lessor - expenses for the acquisition of property leased;
10.1) the fee paid by the concessionaire to the concessor during the period of use (operation) of the object of the concession agreement (concession fee);
11) expenses for the maintenance of official transport (road, rail, air and other types of transport). Compensation costs for use for business trips personal cars and motorcycles within the limits established by the Government of the Russian Federation;
12) travel expenses, in particular for:
travel of the employee to the place of business trip and back to the place of permanent work;
rental of housing. Under this item of expenses, the employee's expenses for paying for additional services provided in hotels (with the exception of expenses for services in bars and restaurants, expenses for room service, expenses for the use of recreational and health facilities) are also subject to reimbursement;
per diem or field allowance;
registration and issuance of visas, passports, vouchers, invitations and other similar documents;
consular, airfield fees, fees for the right of entry, passage, transit of automobile and other transport, for the use of sea channels, other similar structures and other similar payments and fees;
12.1) the cost of delivery from the place of residence (collection) to the place of work and back of employees employed in organizations that operate on a rotational basis or in field (forwarding) conditions. These expenses must be provided for by collective agreements;
13) expenses for the diet of crews of sea, river and aircraft;
14) expenses for legal and information services;
15) expenses for consulting and other similar services;
16) payment to a public and (or) private notary for notarial registration. At the same time, such expenses are accepted within the limits of tariffs approved in the prescribed manner;
17) expenses for audit services;
18) expenses for the management of the organization or its individual divisions, as well as expenses for the acquisition of services for the management of the organization or its individual divisions;
19) expenses for services for the provision of labor of employees (personnel) by third-party organizations for participation in production activities, including in production management, performance of other functions related to the production and (or) sale of products (works, services);
20) expenses for the publication of accounting (financial) statements, as well as the publication and other disclosure of other information, if the legislation of the Russian Federation imposes on the taxpayer the obligation to publish (disclose) them;
21) expenses associated with the submission of forms and information of state statistical observation, if the legislation of the Russian Federation imposes on the taxpayer the obligation to provide this information;
22) entertainment expenses related to the official reception and maintenance of representatives of other organizations participating in negotiations in order to establish and maintain cooperation, in the manner prescribed by paragraph of this article;
23) expenses for training and passing an independent qualification assessment for compliance with the qualification requirements of the taxpayer's employees in the manner prescribed by paragraph of this article;
24) expenses for stationery;
25) expenses for postal, telephone, telegraph and other similar services, expenses for payment for communication services, computer centers and banks, including expenses for facsimile and satellite communication services, e-mail, as well as information systems(SWIFT, information and telecommunications network "Internet" and other similar systems);
26) expenses associated with the acquisition of the right to use computer programs and databases under agreements with the right holder (under license and sublicense agreements). The specified expenses also include expenses for the acquisition of exclusive rights to computer programs worth less than the amount of the cost of depreciable property, determined by paragraph 1 of this Code;
27) expenses for current study (research) of market conditions, collection of information directly related to the production and sale of goods (works, services);
28) advertising expenses for manufactured (acquired) and (or) sold goods (works, services), activities of a taxpayer, trademark and service mark, including participation in exhibitions and fairs, subject to the provisions of paragraph of this article;
29) contributions, contributions and other obligatory payments paid to non-commercial organizations, if the payment of such contributions, deposits and other obligatory payments is a condition for the implementation of activities by taxpayers - payers of such contributions, contributions or other obligatory payments;
30) contributions paid to international organizations and organizations providing payment systems and electronic systems transfer of information, if the payment of such contributions is a mandatory condition for the implementation of activities by taxpayers - payers of such contributions or is a condition for the provision by an international organization of services necessary for the conduct of such activities by the taxpayer - payer of such contributions;
31) expenses associated with payment for services to third-party organizations for the maintenance and sale, in accordance with the procedure established by the legislation of the Russian Federation, of the objects of pledge and pledge for the time the said objects are with the pledgee after the transfer by the pledger;
32) expenses for the maintenance of rotational and temporary camps, including all objects of housing and communal and social purposes, subsidiary farms and other similar services, in organizations operating on a rotational basis or working in field (forwarding) conditions. These expenses for taxation purposes are recognized within the limits for the maintenance of similar facilities and services approved by local governments at the place of activity of the taxpayer. If such standards are not approved by local governments, the taxpayer has the right to apply the procedure for determining the costs of maintaining these objects, which is in force for similar objects located in the given territory and subordinate to the said bodies;
33) deductions from enterprises and organizations operating especially radiation hazardous and nuclear hazardous industries and facilities for the formation of reserves designed to ensure the safety of these industries and facilities at all stages of their life cycle and development in accordance with the legislation of the Russian Federation on the use of atomic energy and in the manner established by the Government of the Russian Federation;
34) expenses for the preparation and development of new industries, workshops and units;
35) costs associated with the introduction of production technologies, as well as methods of organizing production and management;
36) expenses for maintenance services accounting provided by third parties or individual entrepreneurs;
37) periodic (current) payments for the use of rights to the results of intellectual activity and rights to means of individualization (in particular, rights arising from patents for inventions, utility models, industrial designs);
38) expenses incurred by a taxpaying organization employing the labor of disabled people in the form of funds directed towards goals that ensure social protection persons with disabilities, if the persons with disabilities account for at least 50 percent of the total number of employees of such a taxpayer and the share of the costs of remuneration of the disabled in the costs of wages is at least 25 percent.
The goals of social protection of disabled people in accordance with the legislation of the Russian Federation on the social protection of disabled people are:
improvement of working conditions and labor protection for disabled people;
creation and preservation of jobs for the disabled (purchase and installation of equipment, including the organization of work for home workers);
training (including new professions and methods of work) and employment of disabled people;
production and repair of prosthetic products;
purchase and maintenance of technical rehabilitation equipment (including the purchase of guide dogs);
sanatorium and resort services for the disabled, as well as for persons accompanying disabled people of group I and disabled children;
protection of the rights and legitimate interests of persons with disabilities;
measures for the integration of persons with disabilities into society (including cultural, sports and other similar events);
providing disabled people with equal opportunities with other citizens (including transport services for persons accompanying disabled people of group I and disabled children);
acquisition and distribution among the disabled of printed publications of public organizations of the disabled;
purchase and distribution of video materials with subtitles or sign language translation among disabled people;
contributions directed by these organizations to public organizations of the disabled for their maintenance.
When determining the total number of disabled people, the average number of employees does not include disabled people working part-time, work contracts and other civil law contracts;
39) expenses of taxpayers - public organizations of the disabled, as well as taxpayers - institutions, the sole owners of whose property are public organizations persons with disabilities, in the form of funds directed to the implementation of the activities of these public organizations of persons with disabilities and for the purposes specified in subparagraph 38 of this paragraph.
Recipients of funds intended for the implementation of the activities of a public organization of the disabled and for the purpose of social protection of the disabled, at the end of the tax period, submit to the relevant tax authorities at the place of their registration a report on the intended use of the funds received.
In case of misuse of such funds from the moment when their recipient actually used such funds for other than their intended purpose (violated the conditions for providing these funds), such funds are recognized as income from the taxpayer who received these funds.
The expenses specified in subparagraph 38 of this paragraph and this subparagraph cannot be included in the expenses associated with the production and (or) sale of excisable goods, mineral raw materials, other minerals and other goods according to the list determined by the Government of the Russian Federation in agreement with the all-Russian organizations of the disabled, as well as with the provision of intermediary services related to the sale of such goods, mineral raw materials and minerals;
39.1) expenses of taxpayers-organizations, the authorized (share) capital of which consists entirely of the contribution of religious organizations, in the form of profits received from the sale of religious literature and religious items, provided that these amounts are transferred for the implementation of the statutory activities of these religious organizations;
39.2) expenses for the formation, in accordance with the procedure established by this Code, of reserves upcoming expenses for the purposes of social protection of the disabled, provided for by subparagraph 38 of this paragraph, which are carried out by a taxpayer - a public organization of the disabled, as well as a taxpayer - an organization that employs the labor of disabled people, if the disabled make up at least 50 percent of the total number of employees of such a taxpayer and the share of expenses for the payment of labor of the disabled in the cost of wages is at least 25 percent;
39.3) expenses for the formation, in accordance with the procedure established by this Code, of reserves for future expenses for Scientific research and (or) experimental design development;
40) payments for registration of rights to real estate and land, transactions with these objects, payments for providing information on registered rights, payment for services of authorized bodies and specialized organizations for property valuation, preparation of documents for cadastral and technical accounting (inventory) of real estate objects;
41) expenses under civil law contracts (including work contracts) concluded with individual entrepreneurs who are not on the staff of the organization;
42) expenses of taxpayers - agricultural organizations for the food of workers engaged in agricultural work;
43) expenses for the replacement of defective printed periodicals that have lost their presentation during transportation and (or) sale and missing copies of printed periodicals in packages, but not more than 7 percent of the cost of the circulation of the corresponding issue of the printed periodical;
44) losses in the form of the value of defective, lost marketable, as well as not sold within the time limits specified in this subparagraph (morally obsolete) media products and book products written off by taxpayers engaged in the production and release of media products and book products, within no more than 10 percent of the cost of the circulation of the corresponding number of the periodical printed publication or the corresponding circulation of book products, as well as the costs of write-off and disposal of defective, lost presentation and unsold products of the media and book products.
An expense is recognized as the cost of mass media products and book products not sold within the following periods:
for printed periodicals - within the period until the next issue of the corresponding printed periodical is published;
for books and other non-periodical publications - within 24 months after their publication;
45) contributions for compulsory social insurance against industrial accidents and occupational diseases, made in accordance with the legislation of the Russian Federation;
46) taxpayers' contributions made to ensure the supervisory activities of specialized institutions provided for by the legislation of the Russian Federation in order to monitor compliance by such taxpayers with the relevant requirements and conditions, as well as taxpayers' contributions to reserves created in accordance with the legislation of the Russian Federation regulating activities in the field of communications;
47) losses from marriage;
48) expenses associated with the maintenance of the premises of objects Catering serving labor collectives (including the amount of accrued depreciation, the cost of repairing premises, the cost of lighting, heating, water supply, electricity, as well as fuel for cooking), if such expenses are not taken into account in accordance with this Code;
48.1) the employer's expenses for the payment in accordance with the legislation of the Russian Federation of temporary disability benefits (with the exception of accidents at work and occupational diseases) for the days of temporary disability of the employee, which are paid at the expense of the employer and the number of which is established by Federal Law No. to employees by insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation to carry out the relevant type of activity, under agreements with employers in favor of employees in case of their temporary disability (with the exception of accidents at work and occupational diseases) for days of temporary disability, which are paid at the expense of the employer and the number of which is established by Federal Law No. in connection with motherhood";
48.2) payments (contributions) of employers under contracts of voluntary personal insurance concluded with insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation to carry out the relevant type of activity, in favor of employees in case of their temporary disability (with the exception of accidents at work and occupational diseases) for days of temporary disability, which are paid at the expense of the employer and the number of which is established by the Federal Law of December 29, 2006 N 255-ФЗ "On Compulsory Social Insurance in case of temporary disability and in connection with the mother nstvo". The specified payments (contributions) are included in expenses if the amount of insurance payment under such contracts does not exceed the amount of temporary disability benefits determined in accordance with the legislation of the Russian Federation (with the exception of accidents at work and occupational diseases) for the days of temporary disability of the employee, which are paid at the expense of the employer and the number of which is established by Federal Law No. in connection with motherhood. In this case, the total amount of these payments (contributions) of employers and the contributions specified in paragraph ten of clause 16 of part two of this Code is included in expenses in the amount not exceeding 3 percent of the amount of labor costs;
48.3) expenses of taxpayers related to the free provision of air time and (or) print space in accordance with the legislation of the Russian Federation on elections and referendums;
48.4) expenses of taxpayers related to the free provision of services for the production and (or) distribution of social advertising in accordance with the legislation of the Russian Federation on advertising. The expenses specified in this subparagraph are recognized for taxation purposes, subject to compliance with the requirements for social advertising established by subparagraph 32 of paragraph 3 of this Code;
48.5) expenses of a taxpayer, in whose favor the right to use a subsoil plot is transferred in accordance with the procedure established by the legislation of the Russian Federation, in the form of compensation for development expenses natural resources previously carried out by the former owner of the license for the use of this subsoil plot for the purpose of its acquisition, in the amount of the actual costs of the taxpayer;
48.6) amounts of entrance and guarantee contributions of non-state pension funds, guarantee contributions pension fund Russian Federation, paid to the guarantee fund pension savings in accordance with the Federal Law of December 28, 2013 N 422-FZ "On guaranteeing the rights of insured persons in the system of compulsory pension insurance of the Russian Federation in the formation and investment of pension savings, establishing and making payments from pension savings";
48.7) expenses associated with the provision of property (works, services) free of charge to state authorities or local governments, state and municipal institutions, state and municipal unitary enterprises in cases where this duty of the taxpayer is established by the legislation of the Russian Federation;
48.8) expenses for payment for the services of clearing organizations related to the issuance, circulation servicing and redemption of clearing participation certificates;
48.9) funds transferred to the budget of a constituent entity of the Russian Federation on the basis of agreements (contracts) on gratuitous targeted contributions concluded in accordance with the legislation of the Russian Federation on the electric power industry;
48.10) expenses of a unitary non-profit organization established for the purpose of implementing a renovation program housing stock in the city of Moscow in accordance with article 7.7 of the Law of the Russian Federation of April 15, 1993 N 4802-1 "On the status of the capital of the Russian Federation", for the acquisition (creation) of objects real estate within the framework of the program for the renovation of the housing stock in the city of Moscow, with the exception of expenses incurred within the framework of targeted financing and targeted revenues in accordance with subparagraph 14 of paragraph 1 and paragraph 2 of this Code. These expenses are recognized for taxation purposes as of the date of transfer of real estate objects owned by the said organization to the city of Moscow in connection with the implementation of the housing renovation program in the city of Moscow;
49) other expenses related to production and (or) sale.
2. Representation expenses include the taxpayer's expenses for the official reception and (or) servicing of representatives of other organizations participating in negotiations in order to establish and (or) maintain mutual cooperation, as well as participants who arrived at meetings of the board of directors (management board) or other governing body of the taxpayer, regardless of the place where these events are held. Representation expenses include expenses for holding an official reception (breakfast, lunch or other similar event) for these persons, as well as officials of the taxpayer organization participating in negotiations, transport support for the delivery of these persons to the venue of the representative event and (or) meeting of the governing body and back, buffet service during negotiations, payment for the services of interpreters who are not on the staff of the taxpayer, to provide translation during the representation events.
Hospitality expenses do not include expenses for the organization of entertainment, recreation, prevention or treatment of diseases.
Representation expenses during the reporting (tax) period are included in other expenses in the amount not exceeding 4 percent of the taxpayer's labor costs for this reporting (tax) period.
3. The taxpayer's expenses for training in basic vocational education programs, basic vocational training programs and additional professional programs, passing an independent qualification assessment for compliance with the qualification requirements of the taxpayer's employees are included in other expenses if:
1) training in basic vocational educational programs, basic vocational training programs and additional professional programs is carried out on the basis of an agreement with a Russian educational organization, a scientific organization or a foreign educational organization that has the right to conduct educational activities, passing an independent qualification assessment for compliance with the qualification requirements of a taxpayer employee is carried out on the basis of a service agreement for an independent qualification assessment for compliance with qualification requirements in accordance with the legislation of the Russian Federation;
2) training in basic vocational education programs, basic vocational training programs and additional professional programs is carried out by employees of the taxpayer who have concluded employment contracts with the taxpayer, or individuals who have concluded contracts with the taxpayer that provide for the obligation of the individual not later than three months after the end of the specified training, paid by the taxpayer, to conclude with him employment contract and work with the taxpayer for at least one year, an independent assessment of qualifications for compliance with qualification requirements in accordance with the legislation of the Russian Federation is carried out by the taxpayer's employees who have concluded an employment contract with him.
If the employment contract between the specified individual and the taxpayer was terminated before the expiration of one year from the date of its commencement, with the exception of cases of termination of the employment contract due to circumstances beyond the control of the parties (Labor Code of the Russian Federation), the taxpayer is obliged to include in non-operating income of the reporting (tax) period in which this employment contract terminated, the amount of payment for the specified training of the relevant individual, taken into account earlier when calculating the tax base. In the event that an employment contract between an individual and a taxpayer was not concluded three months after the end of training paid by the taxpayer, these expenses are also included in non-operating income of the reporting (tax) period in which this term for concluding an employment contract expired.
The taxpayer is obliged to keep documents confirming the costs of training for the entire duration of the relevant training agreement and one year of work of an individual whose training was paid for by the taxpayer in accordance with the employment contract concluded with the taxpayer, but not less than four years.
The taxpayer is obliged to keep documents confirming the costs of an employee undergoing an independent qualification assessment for compliance with qualification requirements, during the entire term of the contract for the provision of services for an independent qualification assessment for compliance with qualification requirements and one year of work of an individual, the passage of an independent qualification assessment for compliance with the qualification requirements of which was paid by the taxpayer in accordance with the employment contract concluded with the taxpayer, but not less than four years.
Training expenses also include taxpayer expenses incurred on the basis of agreements on the network form of implementation of educational programs concluded in accordance with Federal Law No. 273-FZ of December 29, 2012 "On Education in the Russian Federation" with educational organizations, in particular, expenses for the maintenance of the taxpayer's premises and equipment used for training, wages, the cost of property transferred to ensure the learning process, and other expenses within the framework of these contracts. Such expenses are recognized in the tax period in which they were incurred, provided that in this tax period at least one of the students who completed their studies in the specified educational organizations concluded an employment contract with the taxpayer for a period of at least one year.
Not recognized as expenses for the training of employees of the taxpayer or individuals provided for in this paragraph, the costs associated with the organization of entertainment, recreation or treatment.
expenses for participation in exhibitions, fairs, expositions, for the design of shop windows, sales exhibitions, sample rooms and showrooms, the production of advertising brochures and catalogs containing information about the goods sold, the work performed, the services provided, trademarks and service marks, and (or) about the organization itself, for the markdown of goods that have completely or partially lost their original qualities during exposure.
Expenses of the taxpayer for the acquisition (manufacturing) of prizes awarded to the winners of drawings of such prizes during mass advertising campaigns, as well as expenses for other types of advertising not specified in paragraphs two to four of this paragraph, carried out by him during the reporting (tax) period, for tax purposes are recognized in an amount not exceeding 1 percent of the proceeds from sales, determined in accordance with this Code.
5. Standardization expenses are recognized as expenses for carrying out work on the development of national standards included in the program for the development of national standards approved by the national standardization body of the Russian Federation, as well as expenses for carrying out work on the development of regional standards, subject to the approval of standards as national standards by the national standardization body of the Russian Federation, registration of regional standards in the Federal Information Fund of technical regulations and standards in the manner established by the legislation of the Russian Federation on technical regulation.
Standardization expenses are not recognized as expenses for the development of national and regional standards by organizations developing them as a performer (contractor or subcontractor).
The specified share is determined on the basis of the value of shipped goods (work performed, services rendered), transferred tax-free property rights and specified in paragraph 2 of Article 170 of the Tax Code of the Russian Federation, in the total cost of goods (works, services), property rights shipped (transferred) for the corresponding calendar year. At the same time, the amount of tax to be recovered is not included in the cost of this property, but is taken into account as part of other expenses in accordance with Article 264 of the Tax Code of the Russian Federation.
21) in the form of the cost of mass media products and book products subject to replacement upon return or write-off of such products on the grounds provided for in subparagraphs 43 and 44 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. Estimation of the cost of the products specified in this paragraph is carried out in accordance with the procedure for estimating residues finished products established by Article 319 of the Tax Code of the Russian Federation;
1. Taxpayers - public organizations of the disabled and organizations specified in the first paragraph of subparagraph 38 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation may create a reserve for future expenses allocated for purposes ensuring social protection of disabled people. These reserves may be created for a period not exceeding five years.
40) in the form of fees, deposits and other obligatory payments paid to non-profit organizations and international organizations, except for those specified in subparagraphs 29 and 30 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation;
8.1. Expenses for the acquisition of leased property specified in subparagraph 10 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation are recognized as an expense in those reporting (tax) periods in which, in accordance with the terms of the agreement, rental (leasing) payments are provided. At the same time, these expenses are taken into account in an amount proportional to the amount of rental (leasing) payments.
7. The rates of expenses accepted for tax purposes, provided for in Clauses 16 and 24.1 of Part 2 of Article 255, Subclause 6 of Clause 2 of Article 262, Subclauses 11 and 48.2 of Clause 1, Clauses 2 and 4 of Article 264, Clause 4 of Article 266, Subclause 4 of Clause 2 of Article 296 of the Tax Code of the Russian Federation, are applied by each member of the consolidated group of taxpayers.