When determining tax base The following expenses are not taken into account:
48.17) incurred at the expense of air navigation services charges for aircraft flights in the airspace Russian Federation and (or) at the expense of funds received from the federal budget as compensation for the costs of air navigation services for flights of state aviation aircraft, exempted in accordance with the legislation of the Russian Federation from payment for air navigation services;
48.18) incurred by an autonomous non-profit organization established in accordance with the Federal law"On the protection of interests individuals having deposits in banks and separate structural divisions banks registered and (or) operating on the territory of the Republic of Crimea and on the territory of the federal city of Sevastopol";
48.19) in the form of the cost of exclusive rights to inventions, utility models, industrial designs, programs for electronic computers, databases, topologies of integrated circuits, production secrets (know-how), if these rights were previously obtained by the taxpayer who was the executor government contract, during the implementation of which the corresponding results of intellectual activity were created, from the state customer under an agreement on gratuitous alienation;
Clause 15 of Article 25 of Federal Law No. 75-FZ of May 7, 1998 "On Non-State Pension Funds";48.25) in the form of expenses associated with the performance of the functions of an agent of the Russian Federation in accordance with the Federal law dated July 24, 2008 N 161-FZ "On the promotion of housing construction"and subject to compensation from the income specified in subparagraph 59 of paragraph 1 of article 251 of this Code;
Financial assistance can be paid to employees - physical. persons in connection with vacations, funerals or, for example, an accident. Also, the organization can pay in full or in part for a wellness trip to an employee or his child. The possibility of transferring financial assistance should be spelled out in the employment or collective agreement. The urgent question is whether it is possible to attribute the mat. help the employee to expenses by paying income tax, and thereby reduce the taxable amount. Or such an item of expenditure cannot be considered as reducing the tax base? The Tax Code of the Russian Federation does not directly answer this question, the official position was not expressed. The authors, experts and judges have two points of view on this matter. Exist judicial acts for which material assistance transferred to employees reduces income tax under certain circumstances. That is, the amount of such assistance can be counted as expenses and deducted from income when paying tax. The courts note that if the deductions as a mat. assistance related to the performance of labor duties and functions of an employee, and are paid on the basis of an agreement, they are included in the established organizational remuneration. And wages are included in the cost of taxation. There is a court decision, where it is noted that the mat. assistance that provides social guarantees and has a stimulating or incentive character is considered an expense. Payments are made for quality work and are directed to its productivity. The authors who share this position point out that fixing the sums of mat. assistance in employment contracts gives such payments a production character, thereby making it possible to recognize them as expenses. But there is also an opposite expert opinion. According to the second point of view, material assistance does not reduce income tax, that is, it is not recognized as an expense for taxation, even if its payment is fixed in the contract. The authors refer to paragraph 23 of Article 270 of the Tax Code of the Russian Federation, according to which the amount of material assistance to employees is not taken into account as expenses. The arguments of the courts that if the payments are provided for by the contract depend on the salary and performance of labor functions, then they are not mat. assistance in the interpretation of this legislative norm, the authors consider unfounded. They interpret the law literally, using its wording not in favor of taxpayers. Thus, today there are two opinions. But the courts, according to practice, take the side of the taxpayers, recognizing the mat. assistance to an employee under an employment contract with expenses for the purpose of paying income tax, if such assistance is paid in connection with the performance of his labor duties. More precisely, payments related to labor functions, such as vacation pay, are not recognized by the courts of mat. help to an employee. It is generally accepted that financial assistance in the context of Article 270 of the Tax Code of the Russian Federation is only monetary deductions related to the occurrence of a difficult situation or an important event in the life of an employee. For example, the death of someone from the family, a serious illness or the birth of a child. It is such a mat. aid is not deductible as an expense for tax purposes. And payments related to labor and its encouragement are recognized by the courts as wages, and not assistance. So, the nature of assistance is different. Depending on it, the possibility of accounting or not accounting for the amount of mat is determined. assistance as part of the costs. Taxpayers may be mistaken in considering vacation pay or lump-sum bonuses to employees as material assistance. The legislator should clarify what kind of assistance is meant in Article 270 of the Tax Code of the Russian Federation in order to avoid misunderstanding and litigation.
Tax legislation allows the subject of various industries not to pay taxes on expenses incurred. This is expressly stated in Art. 270 of the Tax Code of the Russian Federation, but here, as always, there are direct exceptions. Next, we will analyze this article in more detail.
The list of expenses not taken into account for tax purposes is open. Paragraph 49 of Article 270 of the Tax Code of the Russian Federation states that such expenses are all expenses that do not meet the requirements, which are described in paragraph 1 of Article 252 of the Tax Code of the Russian Federation. Under this item, only economically justified costs of the organization are considered expenses. But the concept of "economic justification" today is not indicated in the Tax Code (current) of the Russian Federation.
The only thing that can show a firm's desire to optimize its costs is set price for services. According to Art. 105.3 of the Tax Code of the Russian Federation, the price set by the parties to the transaction is listed as the market price, but only until the opposite is indicated. It turns out that the company has absolutely legally every reason to include its losses in expenses.
Article 270 of the Tax Code of the Russian Federation expenses not taken into account for tax purposes - dispositive norm, which has a number of exceptions. For example, according to paragraph 48.18 (in the general part), 48.19 of the article under consideration. 270th Tax Code of the Russian Federation, losses that are not (due to dispositive norms) taken into account in the form of taxation will be attributed to expenses, respectively:
It has been established that starting only from January 1, 2015, expenses not taken into account for taxation purposes will include those incurred at the expense of commissions for air navigation services for flights of any aircraft in the established airspace in the zones of the Russian Federation. Also (or) at the expense of funds directly credited from the current federal budget in the form of due compensation for the costs of any air navigation services for domestic flights of aircraft of state aviation only, which, by law, are exempted from mandatory duties for air navigation services (after the fact is flight will be set).
P 29, Article 270 of the Tax Code of the Russian Federation, as well as other similar clauses, after the introduction of changes, did not undergo any innovations, which means that the costs in the form of a fixed fee for a practicing state and (or) separate private notaries (mandatory practitioners) for notarial acts in excess of the fees approved legally, they are also not subject to taxation in any form.
Article 270 describes expenses in excess of those tariffs, which are established by the current 25th chapter of today's tax code RF (hereinafter in parentheses are the numbers of subparagraphs, paragraphs and articles of the Tax Code of the Russian Federation, in relation to which the described expenses are normalized):
Article 270 of the Tax Code of the Russian Federation with comments is available for download
When determining the tax base, the following expenses are not taken into account: 1) in the form of dividends accrued by the taxpayer and other amounts of profit after taxation; 2) in the form of penalties, fines and other sanctions transferred to the budget (to state off-budget funds), interest payable to the budget in accordance with Article 176.1 of this Code, as well as fines and other sanctions imposed by government organizations who are granted the right to impose the said sanctions by the legislation of the Russian Federation; 3) in the form of a contribution to the authorized (share) capital, a contribution to a simple partnership, to an investment partnership; 4) in the form of the amount of tax, as well as the amount of payments for excess emissions of pollutants into the environment; 5) in the form of expenses for the acquisition and (or) creation of depreciable property, as well as expenses incurred in cases of completion, additional equipment, reconstruction, modernization, technical re-equipment of fixed assets, with the exception of the expenses specified in paragraph 9 of Article 258 of this Code; 6) in the form of contributions to voluntary insurance, except for the contributions specified in Articles 255, 263 and 291 of this Code; 7) in the form of contributions to non-state pension provision, except for the contributions specified in Article 255 of this Code; 8) in the form of interest accrued by the taxpayer-borrower to the creditor in excess of the amounts recognized as expenses for tax purposes in accordance with Article 269 of this Code; 9) in the form of property (including cash) transferred by the commission agent, agent and (or) other attorney in connection with the performance of obligations under a commission agreement, agency agreement or other similar agreement, as well as in payment of expenses made by the commission agent, agent and ( or) by another attorney for the committent, principal and (or) other principal, if such costs are not subject to inclusion in the expenses of the commission agent, agent and (or) other attorney in accordance with the terms of the concluded agreements; 10) in the form of deductions to the reserve for depreciation of investments in securities created by organizations in accordance with the legislation of the Russian Federation, with the exception of deductions to reserves for depreciation of securities made by professional participants in the securities market in accordance with Article 300 of this Code; 11) in the form of guarantee fees transferred to special funds created in accordance with the requirements of the legislation of the Russian Federation, intended to reduce the risks of non-fulfillment of obligations under transactions in the course of clearing activities or organizing trading in the securities market; 12) in the form of funds or other property transferred under credit or loan agreements (other similar funds or other property, regardless of the form of borrowing, including debt securities), as well as in the form of funds or other property that are used to repay such borrowings ; 13) in the form of amounts of losses on objects of service industries and farms, including objects of the housing and communal and socio-cultural sphere in the part exceeding the maximum amount determined in accordance with Article 275.1 of this Code; 14) in the form of property, works, services, property rights transferred in the order of advance payment by taxpayers who determine income and expenses on an accrual basis; 15) in the form of amounts of voluntary membership fees (including entrance fees) to public organizations, amounts voluntary contributions members of unions, associations, organizations (associations) for the maintenance of the said unions, associations, organizations (associations); 16) in the form of the value of property (works, services, property rights) transferred free of charge and expenses associated with such transfer, unless otherwise provided by this Chapter; 17) in the form of the value of property transferred within the framework of targeted financing in accordance with subparagraph 14 of paragraph 1 of Article 251 of this Code; 18) in the form of a negative difference formed as a result of the revaluation of precious stones when price lists are changed in accordance with the established procedure; 19) in the form of amounts of taxes presented in accordance with this Code by the taxpayer to the buyer (purchaser) of goods (works, services, property rights), unless otherwise provided by this Code; 20) in the form of funds transferred to trade union organizations; 21) in the form of expenses for any types of remuneration provided to management or employees in addition to remuneration paid on the basis of employment agreements (contracts); 22) in the form of bonuses paid to employees at the expense of special-purpose funds or earmarked revenues; 23) in the form of amounts of material assistance to employees; 24) to pay additionally provided under a collective agreement (in excess of those provided for by the current legislation) vacations for employees, including women raising children; 25) in the form of supplements to pensions, lump sums retired labor veterans, income (dividends, interest) on shares or contributions of the organization's workforce, compensation charges due to price increases made in excess of income indexation by decisions of the Government of the Russian Federation, compensation for the rise in the cost of food in canteens, buffets or dispensaries, or providing it at reduced prices or free of charge (with the exception of special meals for certain categories employees in cases stipulated by the current legislation, and with the exception of cases when free or reduced-price meals are provided for by labor agreements (contracts) and (or) collective agreements; 26) to pay for travel to and from the place of work by public transport, special routes, departmental transport, with the exception of amounts to be included in the cost of production and sale of goods (works, services) due to the technological features of production, and except for cases, when the cost of travel to and from the place of work is provided for by labor agreements (contracts) and (or) collective agreements; 27) to pay for price differences when selling goods (works, services) to employees at preferential prices (tariffs) (below market prices); 28) to pay for price differences in the sale of products of subsidiary farms at reduced prices for public catering; 29) to pay for vouchers for treatment or recreation, excursions or travel, classes in sports sections, circles or clubs, visits to cultural and entertainment or physical culture (sports) events, subscriptions that are not related to the subscription to regulatory and technical and other used for production purposes literature, and to pay for goods for the personal consumption of employees, as well as other similar expenses incurred in favor of employees; 30) in the form of expenses of taxpayers-organizations of the state stock of special (radioactive) raw materials and fissile materials of the Russian Federation for operations with material values the state stock of special (radioactive) raw materials and fissile materials related to the recovery and maintenance of the said stock; 31) in the form of the value of the shares transferred by the taxpayer-issuer, distributed among the shareholders by decision of the general meeting of shareholders in proportion to the number of shares they own, or the difference between the par value of new shares transferred to replace the original ones and the par value of the initial shares of the shareholder in the distribution of shares among shareholders upon an increase the authorized capital of the issuer; 32) in the form of property or property rights transferred as a deposit, pledge; 33) in the form of amounts of taxes accrued to the budgets of various levels in the event that such taxes were previously included by the taxpayer in expenses, when writing off accounts payable the taxpayer for these taxes in accordance with subparagraph 21 of paragraph 1 of Article 251 of this Code; 34) in the form of amounts of targeted deductions made by the taxpayer for the purposes specified in paragraph 2 of Article 251 of this Code; 35) became invalid from January 1, 2011; 36) became invalid from January 1, 2008; 37) in the form of amounts paid for lifting fees in excess of the norms established by the legislation of the Russian Federation; 38) for compensation for the use of personal cars and motorcycles for business trips in excess of the norms for such expenses established by the Government of the Russian Federation; 39) in the form of a fee to a public and (or) private notary for notarial registration in excess of the tariffs approved in the prescribed manner; 40) 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 this Code; 41) to replace defective, lost their presentation and missing copies of periodicals, as well as losses in the form of the cost of lost their presentation, defective and unsold production of funds mass media and book products, in addition to the costs and losses specified in subparagraphs 43 and 44 of paragraph 1 of Article 264 of this Code; 42) in the form of hospitality expenses in the part exceeding their amounts provided for in paragraph 2 of Article 264 of this Code; 43) in the form of expenses provided for by paragraph five of paragraph 3 of Article 264 of this Code; 44) for the purchase (manufacturing) of prizes awarded to the winners of drawings of such prizes during mass advertising campaigns, as well as for other types of advertising not provided for by paragraphs two to four of paragraph 4 of Article 264 of this Code, in excess of those established by paragraph five of paragraph 4 of Article 264 of this the Code of Limits; 45) in the form of amounts of deductions for the formation of funds to support scientific, scientific and technical and innovation activities, created in accordance with the Federal Law "On Science and State Scientific and Technical Policy", in excess of the amounts of deductions provided for by subparagraph 6 of paragraph 2 of Article 262 of this Code; 46) negative difference received from the revaluation of securities at market value; 47) in the form of expenses of the founder of trust management related to the execution of the trust management agreement, if the trust management agreement provides that the founder is not the beneficiary; 48) in the form of expenses incurred by religious organizations in connection with the performance of religious rites and ceremonies, as well as in connection with the sale of religious literature and religious items; 48.1) in the form of funds transferred to medical organizations to pay for medical care to insured persons in accordance with the contract for the provision and payment of medical care under mandatory health insurance concluded in accordance with the legislation of the Russian Federation on compulsory medical insurance; 48.2) in the form of expenses, including remuneration management company and a specialized depository, made at the expense of the funds of organizations acting as insurers under compulsory pension insurance, when investing pension savings formed in accordance with the legislation of the Russian Federation; 48.3) in the form of amounts directed by organizations acting as insurers for compulsory pension insurance to replenish pension savings formed in accordance with the legislation of the Russian Federation, and which are reflected in the pension accounts of the funded part of the labor pension; 48.4) in the form of pension savings formed in accordance with the legislation of the Russian Federation, transferred in accordance with the legislation of the Russian Federation by non-state pension funds to the Pension Fund of the Russian Federation and (or) other non-state pension fund, which act as an insurer for compulsory pension insurance; 48.5) expenses of shipowners for maintenance, repair and other purposes related to the maintenance, operation, sale of ships registered in the Russian International Register of Ships; 48.6) expenses of a development bank - a state corporation; 48.7) incurred by taxpayers who are Russian organizers of the Olympic Games and Paralympic Games in accordance with Article 3 of the Federal Law "On the organization and holding of the XXII Olympic Winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi, the development of the city of Sochi as a mountain climatic resort and the introduction of changes into certain legislative acts of the Russian Federation", including expenses related to engineering surveys in construction, architectural and construction design, construction, reconstruction and organization of the operation of Olympic facilities; 48.8) in the form of amounts of remuneration and other payments made to members of the board of directors; 48.9) expenses of the person performing the function of providing financial support for overhaul apartment buildings and resettlement of citizens from dilapidated housing stock in accordance with the Federal Law "On the Fund for Assistance to the Reform of Housing and Communal Services" of a non-profit organization, incurred in connection with the placement of temporarily free Money; 48.10) in the form of payments to the victim made in the manner of direct compensation for losses in accordance with the legislation of the Russian Federation on compulsory insurance civil liability of owners Vehicle the insurer who insured civil liability the victim; 48.11) expenses of public institutions in connection with the performance of state (municipal) functions, including the provision of state (municipal) services (performance of work); 48.12) incurred by taxpayers who are Russian marketing partners of the International Olympic Committee in accordance with Article 3.1 of the Federal Law of December 1, 2007 N 310-FZ "On the organization and holding of the XXII Olympic Winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi, development of the city of Sochi as a mountain climatic resort and amendments to certain legislative acts of the Russian Federation "in connection with participation in the organization and holding of the XXII Olympic Winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi during the organization of the XXII Olympic Winter Games and the XI Paralympic Winter Games 2014 in the city of Sochi, established by part 1 of Article 2 of the said Federal Law; 48.13) costs associated with collateral safe conditions and labor protection during coal mining, carried out (incurred) by the taxpayer and accepted by him for deduction in accordance with Article 343.1 of this Code, except for the expenses provided for in paragraph 5 of Article 325.1 of this Code; 48.14) in the form of funds transferred by a member of a consolidated group of taxpayers to a responsible participant in this group for the payment of tax (advance payments, penalties, fines) in the manner established by this Code for a consolidated group of taxpayers, as well as funds transferred by a responsible participant in a consolidated group of taxpayers to a participant this group in connection with the specification of the amounts of tax (advance payments, penalties, fines) payable for this consolidated group of taxpayers; 48.15) incurred by the association of tour operators in the field of outbound tourism at the expense of funds compensation fund association of tour operators in the field of outbound tourism, established in accordance with the Federal Law of November 24, 1996 N 132-FZ "On the basics of tourism activities in the Russian Federation"; 48.16) incurred by the Organizing Committee "Russia-2018", subsidiaries of the Organizing Committee "Russia-2018", the Russian Football Union, producers of FIFA media information and suppliers of goods (works, services) FIFA, specified in the Federal Law "On the preparation and holding in the Russian Federation FIFA World Cup 2018, FIFA Confederations Cup 2017 and amendments to certain legislative acts of the Russian Federation" and are Russian organizations, in connection with the implementation of measures determined by the said Federal Law; 48.18) incurred by an autonomous non-profit organization established in accordance with the Federal Law "On protecting the interests of individuals who have deposits in banks and separate structural divisions of banks registered and (or) operating on the territory of the Republic of Crimea and on the territory of the federal city of Sevastopol"; 49) other expenses that do not meet the criteria specified in paragraph 1 of Article 252 of this Code.
Maria Bolshakova
How not to pay tax? I registered a company, received all the documents, opened a current account. The VAT taxation system, so far I will not be engaged in any income-generating activity, for this it is necessary to obtain various permits that cost a lot. Accordingly, I will periodically make write-offs from the account for 6 months, since there are no great financial opportunities right away. Attention to the question: how can I make a replenishment of the account, but so that the tax authorities do not perceive these replenishments as income? What can be done?
Firstly, the taxation system can be OSNO or STS. Secondly, if you are the founder of an organization and you have more than 50% in the UK, then issue an account replenishment as an interest-free loan from the founder or free assistance from the founder (if the money is not returned to you), In accordance with subparagraph 10 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation, receiving money or other property under a loan agreement for the borrowing organization is not income. Therefore, these amounts are not included in the income tax base. And according to paragraph 12 of Article 270 of the Tax Code of the Russian Federation, the repayment of this loan will also not be an expense of the company, accepted for profit tax purposes. Since the proceeds of the loan received are not the income of the borrowing enterprise, they are, accordingly, not subject to VAT. This follows from subparagraph 15 of paragraph 3 of article 149 of the Tax Code of the Russian Federation.
Petr Bachagov
Are representation expenses included in the cost of sales? tell me plz. i.e., when calculating income tax, do we take them into account separately in an expense item?)
In accordance with PBU 10/99 in accounting, hospitality expenses are taken into account in full and are reflected as expenses for ordinary species activities and are reflected in the debit of account 26 “General business expenses” in correspondence with the credit of accounts 71, 60 and 76. If the organization is engaged in trading activities, then hospitality expenses may be reflected in account 44 “Sale expenses”. Chapter 25 of the Tax Code of the Russian Federation classifies hospitality expenses as other expenses related to production and sales (subparagraph 22 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation). Representation expenses during the reporting (tax) period are included in other expenses taken into account when determining the tax base for income tax, in the amount not exceeding 4% of the taxpayer's labor costs for this reporting (tax) period. It is this rule that is established by paragraph 3 of subparagraph 22 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. Representation expenses in terms of excess size limit, established by the Tax Code of the Russian Federation, are included in the composition of expenses not taken into account for taxation (paragraph 42 of Article 270 of the Tax Code of the Russian Federation).
Eduard Pravosudov
goods (slave, cond), the costs of which are not taken into account when calculating income tax - give examples of such costs
Choose any of Article 270 of the Tax Code
Leonid Intercepts
Evgeny Tataurov
I want to do charity work and donate computers to the orphanage - do I have to pay taxes?
If you decide to do charity work, then keep in mind that you can “do good” only at the expense of net profit. In this case, it will not be possible to reduce the taxable income on such expenses. The value of property transferred free of charge and the costs associated with such a transfer are not taken into account for the purposes of taxation of profits in accordance with paragraphs 16 and 34 of Article 270 of the Tax Code. clarification finance ministry on this subject can be found in letters dated April 16, 2010 No. 03-03-06/4/42, dated April 4, 2007 No. 03-03-06/4/40. The Ministry of Finance of Russia considers that the expenses incurred by the organization as part of charitable activities do not meet the requirements of Article 252 and, therefore, cannot reduce the tax base for income tax. VAT If the impossibility of taking into account the expenses for charity for the purpose of taxation of profit will reduce your desire to help your neighbors, then we hasten to inform you that the situation in the legislation is different with the value added tax. According to subparagraph 12 of paragraph 3 of Article 149 of the Tax Code, the transfer of goods (performance of work, provision of services) free of charge as part of charitable activities in accordance with Law No. 135-FZ is not subject to VAT (exempted from taxation) in the territory of the Russian Federation. So that good intentions do not turn out to be hell for you in litigation with tax authorities, be careful about the execution of the relevant documents. Discuss in advance with the beneficiary what documents you need to receive from him for submission to tax office. To be exempted from VAT taxation, it is necessary to submit to the tax authority: an agreement for the gratuitous transfer of goods (performance of work, provision of services), concluded by a philanthropist with a recipient of charitable assistance; copies of documents confirming the fact of registration by the beneficiary of goods received free of charge (work performed, services rendered); acts and (or) other documents indicating the intended use of the received (performed, rendered) goods (works, services). Such a list of documents is given in the letter of the Federal Tax Service of Russia for Moscow dated December 2, 2009 No. 16-15 / 126825. The same letter states that if the recipient of charitable assistance is an individual, then a document is submitted to the tax office that confirms the actual receipt of goods (works, services) by the specified person.
Vadim Lukanin
Question about Article 270 of the Tax Code of the Russian Federation. Article 270. .That is, it lists all the expenses for which the profit is not reduced? yes? 5. Expenses for the acquisition or creation of depreciable property.T. f. If I purchase equipment worth 10,000 rubles, then I cannot write off this amount as an expense? At the same time, Article 259, paragraph 1.1 capital investments in the amount of not more than 10 percent of the initial cost of fixed assets (with the exception of fixed assets received free of charge) and (or) expenses incurred in cases of completion It turns out that I can write off 10% of 10,000 rubles as an expense? And why is it written "(reporting) tax "period? The tax period is not equal to the reporting period, and there may be several reporting periods in the tax period. Please explain what is meant here. I still can’t understand the following: When calculating depreciation, the taxpayer does not take into account the costs of capital investments provided for in clause 1.1 of this article. My head is spinning. And in general, is Chapter 25 (organizational income tax) needed for those applying the simplified taxation system, or can it not even be read?
Evdokia Solovaeva
Are the amounts of the specified lump sum cash payment subject to income tax and UST?
ESN is no more. And so these amounts are taxed with insurance premiums, and if they are taxed, then when calculating income tax they can be taken into account as part of expenses, I do not agree. This was when there was UST, there was a rule - if the payment is accepted as expenses ...
Claudia Bogdanova
if you transfer money to a charity fund, are you exempt from taxes on the amount of the transferred amount?
No. Charity is no longer encouraged. A few years ago it was possible to attribute about 1% of the proceeds to charity. Now only at our own expense. TAX CODE OF THE RUSSIAN FEDERATION PART TWO Article 270. Expenses not taken into account for tax purposes 16) in the form of the value of property transferred free of charge (works, services, property rights) and expenses associated with such transfer, unless otherwise provided this chapter; (as amended by the Federal Laws of 05.29.2002 N 57-FZ, of 07.17.2009 N 161-FZ) (see the text in the previous edition) http://base.consultant.ru/cons/cgi/online .cgi?req=doc;base=LAW;n=89814;div=LAW;mb=LAW;opt=1;ts=357081E23088108772AB76EFFA0BDB11
Victoria Mikhailova
Accountant as taxed mat. help. lump-sum issued to an employee of an LLC (USNO 15%) in case of a fire in his house, what is the amount of the maximum payment?
Egor Chubenko
Are the amounts of UST paid included in expenses when calculating income tax?
The amounts of accrued UST are included: Amounts of taxes and fees, customs duties and fees accrued in accordance with the procedure established by the legislation of the Russian Federation, with the exception of those listed in Article 270 of the Tax Code of the Russian Federation, relate to other expenses - clause 1 clause 1 of Art. 264 of the Tax Code of the Russian Federation.
Alexander Krivorotov
What is a regional allowance? Hello, I got a job in the Moscow region in a St. Petersburg company. When signing the contract, it turned out that the agreed amount of remuneration consists of a salary and a regional allowance. Explain, please, features of such payment. Can the employer for some reason stop paying it, if so, for what? Do deductions from the regional allowance go to my pension? Does it count towards payment? sick leave?
The regional allowance is not included in wages and cannot serve as a basis for understating the UST base. The Supreme Arbitration Court recognized that the regional allowance paid to employees of a taxpaying organization in connection with high level prices, does not apply to labor costs and is not subject to UST. According to the Presidium of the Supreme Arbitration Court of the Russian Federation, in accordance with paragraph 25 of Article 270 of the Tax Code of the Russian Federation, the regional allowance cannot be taken into account when taxing profits. According to the Presidium of the Supreme Arbitration Court of the Russian Federation, the court of cassation unlawfully rejected the argument of the court of appeal that the regional allowance, in accordance with paragraph 25 of Article 270 of the Code, cannot be taken into account when taxing profits. Neither the norms of the legislation of the Russian Federation, nor the collective agreement, nor labor contracts This supplement is not payable. The above surcharge has been set by the local normative act. (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 25/09/2007 No. 16001/06) Payments in the form of a regional allowance were established by the company in order to equalize the wages of employees employed in industrial enterprises regions with a high cost of living, and the purpose of these payments is to reduce the backlog wages from growth consumer prices in certain regions. Thus, this allowance is of a compensatory nature and does not apply to payments included in labor costs in accordance with Article 255 of the Tax Code of the Russian Federation.
Nikita Vakhmenin
Payment for the negative impact on the environment. environment can reduce the tax base for income tax in tax accounting?
The fee for the negative reduces the base for income tax (subclause 7, clause 1, article 254 of the Tax Code of the Russian Federation). The only exception is the expenses provided for in paragraph 4 of Article 270 of the Tax Code. Payments for excess emissions when calculating income tax cannot be attributed to expenses (clause 4, article 270 of the Tax Code of the Russian Federation).
Anastasia Molchanova
income tax!!! We calculate income tax monthly! Is the amount of tax for the previous month included in the expenses of the current one????
According to article 270 of the Tax Code of the Russian Federation, the following taxes are not included in expenses: - in the form of the amount of income tax and the amount of payments for excess emissions of pollutants into the environment (subparagraph 4 of article 270 of the Tax Code of the Russian Federation); The wording of the article is now different, but the amount of income tax has never been included in tax deductible expenses.
Vera Pugacheva
: Not included in the tax base for income tax: .... a) expenses for the acquisition and creation of depreciable property; b) losses from marriage; c) fines for violation of contractual obligations. I couldn't find it in the textbook, please help
Item a) Article 270 of the Tax Code of the Russian Federation is not included. Expenses not taken into account for tax purposes 5) in the form of expenses for the acquisition and (or) creation of depreciable property, as well as expenses incurred in cases of completion, additional equipment, reconstruction, modernization, technical re-equipment of fixed assets, with the exception of the expenses specified in paragraph 9 Article 258 of this Code; Losses from marriage are related to other expenses associated with production and sales (clause 47, clause 1, article 264 of the Tax Code of the Russian Federation). As for fines, the position is complicated, if their payment is provided for by the contract, then this is a non-operating expense and can be included in the tax base for income tax. Fines are not included in the budget and off-budget funds.
Leonid Romashkov
Does the Church pay taxes?
The ROC pays: a) personal income tax; b) property tax - in terms of property used for entrepreneurial, and not cult activities; c) VAT - except for the cases listed in paragraphs 2 and 3 of Article 149 ...
Ksenia Efimova
Experienced Chief Accountant. Please let me know if I can get my money back. There are checks, but there is no sales receipt. first time. I passed today. Can I now get my money back through my checkbook.
I passed the first medical examination more than once, it was always at the expense of the employee, such a hole in the law: lay out the MOWER and EVERYTHING!
Konstantin Rogalin
Good evening. Question about dividends.. Is it possible to accrue dividends to the founder for the third quarter at the beginning of the fourth? And show them respectively at the same in annual accounts?
Do you have in accounting policy there should be a record of when you pay dividends. And if you have a loss in a year - then how?
Zoya Petrova
If an organization acquired (donated) an fixed asset (fixed asset) free of charge, is it necessary to write an income tax posting?
In accordance with paragraph 16 of Article 270 of the Tax Code of the Russian Federation, the value of donated assets is not recognized as an expense for profit tax purposes.
Daria Makarova
And what else, besides payments on loans, cannot be included in the expenses of an enterprise when calculating profits? .... they could not be compared with FRANCE ... and what cannot be included in expenses in FRANCE ... when calculating a company's profits ... payments on loans too..?
Roman Gandybin
Penalties and fines on taxes on which account are reflected.
Accrued fines and penalties for taxes, the company must reflect on account 99 "Profit and Loss". This follows from the instructions for using the Chart of Accounts accounting, approved by order of the Ministry of Finance dated October 31, 2000 No. 94n. The following entry must be made in the accounting: Debit 99 Credit 68 sub-account “Calculations for VAT (income tax, property tax, etc.)” - tax fines or penalties have been accrued. Taxable income The amount of penalties and fines that are accrued for violation tax legislation, do not decrease. This is indicated in paragraph 2 of Article 270 of the Tax Code.
3) in the form of a contribution to the authorized (share) capital, a contribution to a simple partnership, to an investment partnership;
4) in the form of the amount of tax, as well as the amount of payments for emissions of pollutants into the atmosphere, discharges of pollutants as part of Wastewater into water bodies carried out in excess of the allowable discharges, for the disposal of production and consumption wastes in excess of the established limits for their disposal;
5) in the form of expenses for the acquisition and (or) creation of depreciable property, as well as expenses incurred in cases of completion, additional equipment, reconstruction, modernization, technical re-equipment of fixed assets, with the exception of the expenses specified in paragraph 9 of Article 258 of this Code;
Article 270 was supplemented by clause 5.1 from January 1, 2018 - Federal Law of November 27, 2017 N 335-FZ
5.1) in the form of expenses for the acquisition, creation, completion, additional equipment, reconstruction, modernization, technical re-equipment of fixed assets in respect of which the taxpayer has exercised the right to apply the investment tax deduction in accordance with Article 286.1 of this Code, unless otherwise provided by this Code;
7) in the form of contributions to non-state pension provision, except for the contributions specified in Article 255 of this Code;
8) in the form of interest accrued by the taxpayer-borrower to the creditor in excess of the amounts recognized as expenses for tax purposes in accordance with Article 269 of this Code;
9) in the form of property (including cash) transferred by the commission agent, agent and (or) other attorney in connection with the performance of obligations under a commission agreement, agency agreement or other similar agreement, as well as in payment of expenses made by the commission agent, agent and ( or) by another attorney for the committent, principal and (or) other principal, if such costs are not subject to inclusion in the expenses of the commission agent, agent and (or) other attorney in accordance with the terms of the concluded agreements;
16) in the form of the value of property (works, services, property rights) transferred free of charge and expenses associated with such transfer, unless otherwise provided by this Chapter;
Article 270 was supplemented by clause 16.1 from January 1, 2020 - Federal Law of September 29, 2019 N 325-FZ
16.1) in the form of amounts of accrued depreciation on fixed assets transferred by the taxpayer to free use, with the exception of those transferred (provided) for gratuitous use in cases where such an obligation of the taxpayer is established by the legislation of the Russian Federation;
17) in the form of the value of property transferred within the framework of targeted financing in accordance with subparagraph 14 of paragraph 1 of Article 251 of this Code;
18) in the form of a negative difference formed as a result of the revaluation of precious stones when price lists are changed in accordance with the established procedure;
19) in the form of the amounts of taxes presented in accordance with this Code by the taxpayer to the buyer (acquirer) of goods (works, services, property rights), unless otherwise provided by this Code, as well as the amounts of the sales tax;
20) in the form of funds transferred to trade union organizations;
21) in the form of expenses for any types of remuneration provided to management or employees in addition to remuneration paid on the basis of employment agreements (contracts);
22) in the form of bonuses paid to employees at the expense of special-purpose funds or earmarked revenues;
43) in the form of expenses provided for by paragraph five of paragraph 3 of Article 264 of this Code;
45) in the form of deductions for the formation of funds to support scientific, scientific, technical and innovative activities, created in accordance with the Federal Law "On Science and State Scientific and Technical Policy", in excess of the deductions provided for by subparagraph 6 of paragraph 2 of Article 262 of this Code;
46) negative difference received from the revaluation of securities at market value;
47) in the form of expenses of the founder of trust management related to the execution of the trust management agreement, if the trust management agreement provides that the founder is not the beneficiary;
48) in the form of expenses incurred by religious organizations in connection with the performance of religious rites and ceremonies, as well as in connection with the sale of religious literature and religious items;
48.1) in the form of funds transferred to medical organizations to pay for medical care to insured persons in accordance with the contract for the provision and payment of medical care under compulsory medical insurance, concluded in accordance with the legislation of the Russian Federation on compulsory medical insurance;
48.2) in the form of necessary expenses of the management company, which carries out trust management of pension savings funds, directly related to the investment of pension savings funds, carried out at the expense of pension savings funds and established by the agreement on trust management of pension savings funds;
48.3) in the form of amounts directed by organizations acting as insurers for compulsory pension insurance to replenish pension savings funds formed in accordance with the legislation of the Russian Federation, and which are reflected in funded pension pension accounts;
48.4) in the form of pension savings formed in accordance with the legislation of the Russian Federation, transferred in accordance with the legislation of the Russian Federation by non-state pension funds to the Pension Fund of the Russian Federation and (or) other non-state pension fund, which act as an insurer for compulsory pension insurance;
48.9) expenses of a non-profit organization that performs the functions of providing financial support for the overhaul of apartment buildings, the resettlement of citizens from dilapidated housing stock and the modernization of utility infrastructure systems in accordance with the Federal Law "On the Fund for Assistance to the Reform of Housing and Communal Services", incurred in connection with the placement (investment) of temporarily free cash;
48.10) in the form of payments to the victim, made in the manner of direct compensation for losses in accordance with the legislation of the Russian Federation on compulsory insurance of civil liability of vehicle owners by the insurer that insured the civil liability of the victim;
48.11) expenses of public institutions in connection with the performance of state (municipal) functions, including the provision of state (municipal) services (performance of work);
48.13) expenses related to ensuring safe conditions and labor protection during coal mining, carried out (incurred) by the taxpayer and accepted by him for deduction in accordance with Article 343.1 of this Code, except for the expenses provided for in paragraph 5 of Article 325.1 of this Code;
Federal Law No. 321-FZ of November 16, 2011 supplemented Article 270 of this Code with Clause 48.14, which shall enter into force on January 1, 2012, but not earlier than one month after the official publication of the said Federal Law
48.14) in the form of funds transferred by a member of a consolidated group of taxpayers to a responsible participant in this group for the payment of tax (advance payments, penalties, fines) in the manner established by this Code for a consolidated group of taxpayers, as well as funds transferred by a responsible participant in a consolidated group of taxpayers to a participant this group in connection with the specification of the amounts of tax (advance payments, penalties, fines) payable for this consolidated group of taxpayers;
48.16) incurred by the Russia-2018 Organizing Committee, subsidiaries of the Russia-2018 Organizing Committee, the Russian Football Union, local organizational structure, FIFA media information producers, suppliers of FIFA goods (works, services), UEFA commercial partners, suppliers of goods (works) , services) UEFA and UEFA broadcasters defined by the Federal Law "On the preparation and holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup, the 2020 UEFA European Football Championship and amending certain legislative acts of the Russian Federation" and being Russian organizations, in connection with the implementation of measures provided for by the said Federal Law;
Federal Law No. 17-FZ of February 21, 2014 supplemented Article 270 of this Code with Clause 48.17, which shall enter into force not earlier than one month after the official publication of the said Federal Law and not earlier than the 1st day of the next tax period for tax on profit of organizations
48.17) incurred at the expense of dues for air navigation services for aircraft flights in the airspace of the Russian Federation and (or) at the expense of funds received from the federal budget as compensation for the costs of air navigation services for state aviation flights exempted in accordance with the legislation of the Russian Federation from the payment for air navigation services;
Article 270 of December 29, 2014 N 463-FZ of this Code was supplemented by paragraph 48.19, applicable from January 1, 2015 and not applicable to expenses in the form of the cost of exclusive rights to inventions, utility models, industrial designs, programs for electronic computers, databases, topologies of integrated circuits, production secrets (know-how), if these rights were obtained by the taxpayer from the state customer under a free transfer agreement before January 1, 2015.
48.19) in the form of the value of exclusive rights to inventions, utility models, industrial designs, programs for electronic computers, databases, topologies of integrated circuits, production secrets (know-how), if these rights were previously obtained by the taxpayer who was the executor of the state contract, in during the implementation of which the corresponding results of intellectual activity were created, from the state customer under an agreement on gratuitous alienation;
48.25) in the form of expenses associated with the performance of the functions of an agent of the Russian Federation in accordance with Federal Law No. 161-FZ of July 24, 2008 "On the Promotion of Housing Construction" and subject to compensation from the income specified in subparagraph 59 of paragraph 1 of Article 251 of this Code;
Tax Code, N 117-FZ | Art. 270 Tax Code of the Russian Federation
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1. Analysis of the rules of art. 270 allows us to draw a number of important conclusions:
a) they are devoted to expenses that are not taken into account for the purposes of taxation by corporate income tax (i.e. do not reduce profits subject to taxation);
b) the list of expenses mentioned above is set out in art. 270 in a non-exhaustive manner (see the commentary on this to paragraph 49 of Article 270);
c) the correct determination of the composition of expenses that are not taken into account for tax purposes is possible only subject to the rules:
Art. 252 - 264 of the Tax Code, devoted to various types of expenses included in the composition of expenses related to the production and (or) sale of property (goods, works, services), property rights;
Art. 265 of the Tax Code on non-operating expenses;
Art. 266 of the Tax Code on expenses for the formation of a reserve for doubtful debts;
Art. 267 of the Tax Code on expenses for the formation of a reserve for warranty repairs and maintenance;
Art. 268 of the Tax Code on the specifics of expenses in the sale of property;
Art. 269 of the Tax Code on the peculiarities of attributing interest on borrowed funds to expenses;
Art. 291, 292 of the Tax Code on the specifics of determining bank expenses;
Art. 294 of the Tax Code on the specifics of determining the costs of insurers;
Art. 296 of the Tax Code on the specifics of determining the costs of non-state pension funds. See comment. to these rules, as well as to Art. 297 - 300, 320 NK.
2. In accordance with Art. 270 when determining the tax base for corporate income tax, the following expenses should not be taken into account:
1) in the form of amounts paid by a taxpayer of corporate income tax (to its shareholders, participants, etc.):
a) dividends. At the same time, it should be taken into account that the concept of "dividends" used in the current Civil Code, the Law on JSC, the Law on securities, does not coincide with the concept of "dividends" for tax purposes. In accordance with Art. 43 NK:
"1. A dividend is any income received by a shareholder (PARTICIPANT) from an organization in the distribution of profit remaining after taxation (including in the form of interest on preferred shares) on shares (SHARE) owned by a shareholder (participant) in proportion to the shares of shareholders (PARTICIPANTS) in the authorized (SHARE) capital of this organization.
Dividends also include any income received from SOURCES OUTSIDE the Russian Federation, related to dividends in accordance with the laws of foreign states.
2. Not recognized as dividends:
1) payments upon liquidation of an organization to a shareholder (participant) of this organization in cash or in kind, not exceeding the contribution of this shareholder (participant) to the authorized (share) capital of the organization;
2) payments to shareholders (participants) of the organization in the form of the transfer of shares of the same organization into ownership;
3) payments to a non-profit organization for the implementation of its main statutory activities (not related to entrepreneurial activity) produced by economic companies, the authorized capital of which consists entirely of the contributions of this non-profit organization "(highlighted by me. - A.G.);
b) other amounts of distributable income (for example, income remaining upon liquidation non-profit partnership, Art. 20 of the Law on non-profit organizations). At the same time, income (for the purposes of taxation by corporate income tax) is recognized as an economic benefit in cash or in kind, taken into account if it is possible to assess it (to the extent that the benefit can be assessed) and determined in accordance with Art. 248, 249 of the Tax Code (see comments to them);
2) in the form of penalties, fines and other sanctions transferred:
a) to the budget (we are talking about federal budget, and on the budgets of the constituent entities of the Russian Federation, and on local budgets);
b) to state non-budgetary funds (including the FSS, PFR, FMS).
In practice, the question arose: does paragraph 2 of Art. 270 and penalties (collected in accordance with Article 75 of the Tax Code), and tax sanctions (applied to the taxpayer in accordance with Articles 114 - 129.1 of the Tax Code)? Yes, and these amounts do not reduce the tax base for corporate income tax;
c) fines and other sanctions levied (imposed) government bodies and institutions (organizations) in accordance with applicable law (for example, fines imposed by the traffic police, fire service, state sanitary inspections, etc.);
3) in the form of a contribution to the authorized (share) capital, as well as contributions to simple partnerships. In practice, a number of issues have arisen related to paragraph 3 of Art. 270:
what contributions are discussed in paragraph 3 of Art. 270? Indeed, participants in LLC, JSC, CT, PT make contributions to the authorized capital, not contributions (Articles 66 - 106 of the Civil Code). In this regard, the contributions of participants in business companies and partnerships, and contributions (if they make such contributions in addition to the contributions, but subject to the restrictions established in Article 575 of the Civil Code) are expenses of the organization that are not taken into account when determining the tax base for income tax ;
Do the rules of paragraph 3 of Art. 270 TC for share contributions of PC members made to unit trust PC? Indeed, in paragraph 3 of Art. 270 there is an obvious gap: the legislator did not take into account that in the PC, not the authorized (reserve) capital is created, but a unit fund (Article 10 of the Law on the PC). Until this gap is filled by the legislator, it must be borne in mind that the contribution to the share fund of the PC is among the expenses that are not taken into account when taxing corporate income tax (in accordance with paragraph 49 of Article 270, see below);
4) in the form of the amount of corporate income tax (it is calculated and paid in accordance with Articles 286 - 288 of the Tax Code (see comments to them) and a number of other norms of Chapter 25 of the Tax Code) and payments for excess emissions of pollutants into the environment (atmosphere, water, flora and fauna) in cases, in the manner and in the amount provided for by the norms of the current environmental and administrative legislation;
The courts found that the enterprise, in violation of the provisions of clause 1 of article 170, clause 1 of article 248, clause 19 of article 270 of the Tax Code of the Russian Federation, when calculating corporate income tax, took into account in income and expenses the amount of value added tax (hereinafter referred to as VAT) calculated from the cost of goods (works, services) sold in the field of housing and communal services ...
Utevskaya, 30. The regulation provides for free meals for employees who have concluded labor contract with the company, which is located at the address: Ulyanovsk region, Dimitrovgrad. Taking into account the established circumstances, guided by the provisions of Articles 146, 166, 169, 171, 172, 247, 252, 270 of the Tax Code, explanations of the Supreme Arbitration Court of the Russian Federation, as set out in Resolution of the Plenum of October 12, 2006 No. 53 “On the assessment by arbitration courts of the validity of obtaining a tax benefit by a taxpayer”, the courts proceeded from the legality of the decision tax authority in the part complained of, to which the District Court agreed...
Having assessed the evidence presented in their totality and interconnection, guided by the provisions of Articles 252, 264, 270 of the Tax Code of the Russian Federation, Articles 129, 164, 165, 169 of the Labor Code of the Russian Federation, taking into account the legal position expressed in the decision of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 01.03.2011 No. 13018/10, the courts of the first, appeal and cassation instances supported the position of the tax authority set out in paragraph 1.6 of the contested decision, and concluded that there were no grounds for declaring it invalid in this part ...
