How to register expenses for an individual entrepreneur. Expenses for spa treatment. Expenses for goods for resale

Costs are usually understood as monetary value resources that were used for specific purposes. Specific goals in the course of conducting commercial activities, as a rule, production costs are considered - the consumption of certain materials, labor resources, services, both own and purchased.

Expenses individual entrepreneur play an important role if you want to get an IP possible benefits By income tax. It looks like this: all individual entrepreneurs have the right established by Article 221 Tax Code, reduce your income taken into account for tax purposes by the amount of documented costs, but the latter should not be general, but directly related to the business. Here the question arises about which individual entrepreneur expenses, as part of all expenses, can be taken for deduction when calculating amounts tax payments. When addressing this issue, it is important to consider the following:

Those expenses that are accepted for deduction include only those expenses after the implementation of which income is planned and possible;

Such expenses are taken into account only if they account for goods or services during the reporting period;

Spent foreign currency funds are recalculated at the exchange rate on the day of transfer of funds to the individual entrepreneur;

Investment, that is, long-term, costs are not taken into account;

Any expenses used for tax purposes must have documentary evidence. Here individual entrepreneurs have an undoubted advantage: if not documentary evidence costs, you can use a professional tax deduction, which will be about 20% overall size income from economic activity. Legal entities are unable to take advantage of this offer.

The costs of an individual entrepreneur can be very diverse. Some of them are permanent (salary hired workers, tax deductions, rent), some - temporary (costs of innovation, major renovation, construction). Such costs can be confirmed by commodity or cashier's checks, bank documents in case of non-cash payment. Supporting document in mandatory must contain data:

The name of the document itself;

The name of both parties to the transaction;

Description business transaction and payment for it (in kind or cash);

Signatures and seals of the parties to the transaction.

If the transaction is not carried out between entrepreneurs and organizations, but participates in it individual, must be indicated in the text passport information individual and signature.

The tax service may fine an individual entrepreneur for understating income subject to taxation if it turns out that information about fictitious expenses was provided or the details are not complete. IN in this case such an action on the part of the individual entrepreneur will be considered concealment of income, subject to liability.

Some expenses of an individual entrepreneur cannot be included as expenses when calculating tax payments. These include: payment of fines, expenses for personal needs of the entrepreneur, membership fee and IP losses expressed in monetary equivalent. According to the letter of the Ministry of Finance No. 03-04-05-01/659, expenses incurred when paying interest and interest on a bank loan issued to an individual entrepreneur are not considered expenses directly related to business activities.

The costs of individual entrepreneurs accepted for taxation purposes are conventionally divided into material, into payment wages, depreciation of intangible assets, depreciation and others. Other costs include payment of tax payments and insurance premiums, rent for individual entrepreneurs, trade fee, customs duty, payment of a single social tax and other expenses inherent certain types management.

Thus, if an entrepreneur wants to reduce taxable income by the amount of costs involved in entrepreneurial activity, accurate and timely accounting of all income and expenses is required, as well as documentary support of expenses with properly executed checks.

The main painful factor for beginning micro, small and medium-sized businesses in the registration process is not the cost of opening an individual entrepreneur , but serious paperwork that takes a lot of effort and time. In this article we will tell you what actions a future entrepreneur must take to register his individual entrepreneur, what expenses he may incur, and what difficulties new entrepreneurs face.

• Which is smarter: registering an individual entrepreneur on your own or with the help of experienced specialists;
• Main actions, package of documents and registration costs;
• Costs of running an individual entrepreneur and simplified taxation system;
• Conclusion.

Should you register an individual entrepreneur yourself or trust a lawyer?

According to 2014 statistics, the number of officially registered individual entrepreneurs in Russia decreased significantly and amounted to 3.5 million entrepreneurs (compared to 4 million in 2013), which corresponds to the level of 2008. There was also an increase in the number of enterprises with losses: by the beginning of 2014, their number amounted to more than 10.5 thousand.

De jure, opening an individual entrepreneur on your own is quite simple: you need to assemble a package necessary documents, submit applications, pay state fees and register with the tax and other authorities. But de facto, the costs of opening an individual entrepreneur can significantly exceed all duties and other mandatory payments taken together, because Time spent navigating bureaucratic hurdles is also a valuable resource for the future entrepreneur.

Today there are two ways to open an individual entrepreneur in Russia: independently and with the help of specialists law firm who do this officially and take money for it. Before choosing one of these methods, you need to understand that the price of registering an individual entrepreneur may include not only the official fee, but also time spent visiting various offices, printing and reprinting forms and photocopies of documents and other red tape. Therefore, it is necessary to carefully weigh the pros and cons when choosing a method of registering an individual entrepreneur. There are two main factors that determine the choice of a future entrepreneur.

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Cash costs for registration

At self-registration expenses for registering an individual entrepreneur rarely exceed 1,000 rubles: the amount of the state duty is officially 800 rubles, plus the cost of printing forms, photocopies of documents, notary services, etc.

When registering with the help of intermediaries from a law firm, the price of opening an individual entrepreneur can be several times higher than the official state fee due to the fee of the specialist who handles all the paperwork.

Time to register

The axiom known to every businessman “Time is money” is just about registering an individual entrepreneur. When deciding to register an individual entrepreneur on your own, there is no guarantee that all the numerous forms, application forms and other documents will be filled out correctly the first, second, third and nth time. And this is a waste of precious time that a future entrepreneur could spend on business development. When registering an individual entrepreneur with the help of intermediaries, all documents will be filled out immediately according to all the rules, and the registration itself will take much less time, although the price for registering an individual entrepreneur will increase.

Registration on your own: basic documents, costs and actions when opening an individual entrepreneur

To open an individual entrepreneur on his own, a future entrepreneur must collect a package of documents for several authorities at once:

• federal tax service(FTS);
• pension fund(PF);
• fund social insurance(FSS);
• statistics services (Rosstat);
• mandatory fund health insurance(MHIF).

You also need to send appropriate notifications to Rospotrebnadzor and Gosavtodornadzor. Others important actions at the time of opening, a seal will be made and, more importantly, a bank account will be opened.

The most important information, which the future entrepreneur must provide to all authorities - an identification number taxpayer (TIN). This code is assigned to each individual and is indicated in the certificate of TIN assignment. If for some reason you do not have a TIN, you can obtain it on the website of the Federal Tax Service.

Other basic documents for opening an individual entrepreneur:

1. completed Form P21001 (Application for Registration).
2. receipt of payment of state duty.
3. copy of the passport.

Form P21001 consists of 5 sheets on which the filler indicates his data (TIN, passport details, registration address, postal code). In addition to basic information it is important to fill it out correctly information about OKVED codes – All-Russian classifier Species Economic Activity. It contains information about the types of activities that the future individual entrepreneur will conduct.

Important. It should be noted that as of 2015, there are three types of OKVED: OKVED OK 029-2001 (NACE Rev. 1), OKVED OK 029-2007 (NACE Rev. 1.1) and OKVED OK 029-2014 (NACE Rev. Remember that registration of an individual entrepreneur, the price of which may increase due to incorrect specified type activities, today still passes through old OKVED OK 029-2001 (NACE Rev. 1) , although the newest is OKVED OK 029-2014 (NACE rev. 2).

There are many programs that automatically fill out the P21001 form, which an entrepreneur can use at his own peril and risk (there is no guarantee that the programmers took into account all the subtleties and nuances, as well as innovations in legislation). Therefore, before opening an individual entrepreneur, the registration costs of which may increase due to incorrect filling out of Form 21001, it is better to first consult with an OKVED specialist.

Costs of running an individual entrepreneur: don’t be late with your application for “simplified”

.

Important! To be able to pay taxes under a simplified scheme, you need to write an application within 30 days from the date of registration. The application is submitted in 2 copies along with the main package of documents. Get the opportunity to work USN entrepreneur can only be done once a year, so it is highly undesirable to be late in submitting your application. IN otherwise When opening an individual entrepreneur, tax expenses will be much higher, and the accounting system will be much more complicated.

Very important point for any future entrepreneur, it’s knowing how to document individual entrepreneur expenses . All small businesses have the right to pay taxes according to the simplified system (USN, “simplified system”), as well as maintain simpler accounting and financial statements. Only small businesses have the opportunity to work under the simplified tax system; for other entities, the general taxation system - OSNO - applies. The future entrepreneur can choose one of two interest rates according to the simplified version - 6% of income and 15% of the difference between income and expenses.

Conclusion

For a future entrepreneur faced with the need to fill out a lot of forms and registration forms for the first time it may seem challenging task. Only 2% of applicants manage to fill out form P21001 the first time, while the rest have to fill it out again several times after prompting from officials. Many people confuse actual address residence and address official registration(registration), difficulties often arise when filling out sheet B (OKVED). When filling out columns with numbers, automatic errors also often occur (extra numbers, missing numbers, their wrong order) which force the applicant to start all over again. I suggest discussing the topic of expenses for opening an individual entrepreneur in the comments.

Business is a tricky thing. It is impossible to predict in advance whether your activity will go uphill or nothing useful will come of the venture. So many entrepreneurs try to “test the waters” even before registering, and if suddenly there are buyers/customers, quickly register and begin official activities.

Therefore, there are often situations when activities begin before receiving an official certificate, the individual entrepreneur’s expenses arise before registration - goods are purchased, materials for production are purchased, equipment is purchased. However, from the point of view of accounting and taxation, there is hardly any need to rush.

Is it possible to take into account expenses that an individual entrepreneur made before registering his activities? And why is it sometimes undesirable to purchase goods, materials, and fixed assets for your business in advance?

Registration costs

Regardless of the tax system chosen by the entrepreneur, the costs associated with registering a business, for example, payment notarization documents, payment state duty, are not taken into account. It is considered that these expenses are borne by the individual himself, they are incurred before the moment of official registration, and they are not directly related to entrepreneurial activity.

Exactly the same arguments are given by officials in their explanations regarding the costs of purchasing goods:

- there is no official IP yet before registration;

— expenses are not related to business activities;

Moreover, expenses can be easily tracked by date, comparing the date of the contract or the primary document (act, invoice, invoice), i.e. the date of the transaction and the date indicated in the certificate of registration.

Purchasing goods

One of the most common problem situations– An individual entrepreneur using the simplified tax system with the object “income-expenses” purchased goods for subsequent sale until the moment of registration. There are many explanations from officials on this issue, one of the latest is letters from the Ministry of Finance dated February 28, 2013. No. 03-11-11/88, dated 04/10/2013 No. 03-11-11/142 .

The procedure for accounting for expenses incurred by an individual entrepreneur using the simplified tax system prior to registration is not regulated by the norms of Chapter 26.2 of the Tax Code. Officials quote the definition of entrepreneurial activity given in Article 2 of the Civil Code: “entrepreneurial activity is an independent activity carried out at one’s own risk, aimed at systematically obtaining profit from the use of property, sale of goods, performance of work or provision of services by persons registered in this capacity in established by law okay."

From this it is concluded that the expenses of the individual entrepreneur before registration are not related to entrepreneurial activity, and the property was acquired for personal purposes. Therefore, the expenses do not meet the criteria of clause 1 of Article 252 of the Tax Code.

Property acquisition costs

A more favorable situation arises if, before registration, property was purchased that meets the criteria for fixed assets when used in business activities. And the most interesting thing is that representatives of the financial department in this situation (letter dated 06/06/2013 No. 03-11-11/164) draw a completely different conclusion: the legislation does not connect the entrepreneurial activity of an individual solely with the fact of registration as an individual entrepreneur (clause 2 Article 11 of the Tax Code).

Fantastic transformation, what more can I say?

In a letter from the Ministry of Finance dated 06/06/2013. No. 03-11-11/164 it is concluded that the acquisition of property and its further use as a fixed asset in business activity qualifies as an operation carried out for the purpose of this very activity. Therefore, the property is recognized as a fixed asset and the costs of its acquisition can be taken into account.

The letter discusses the situation for the simplified tax system. Therefore, it is recommended to include expenses for the acquisition of fixed assets in the same order as if they were acquired elsewhere. tax regime, before switching to the simplified tax system, for example:

- with deadlines beneficial use up to 3 years – during the first calendar year;

– from 3 to 15 years – within three calendar years(1 year 50%, 2 year 30%, 3 year 20%);

- more than 15 years - over 10 calendar years in equal parts of 10%.

It is logical to assume that when an individual entrepreneur operates on common system taxation, write-off of expenses will occur through depreciation. And indeed, the Federal Tax Service orders to do exactly this - letter from the Federal Tax Service dated July 25, 2013. No. ED-4-3/13609@. The letter was agreed upon with the Ministry of Finance and communicated to lower tax inspectorates.

Unfortunately, the Ministry of Finance is inclined to change its position. So, before the June 2013 letter, to which we provided a link, it was different (for example, letter No. 03-11-11/114 dated 04/03/2012). And already in December, in a letter dated December 09, 2013. No. 03-11-11/53610 The Ministry of Finance states that expenses for the purchase of a land plot made before the registration of an individual entrepreneur cannot be taken into account on the simplified tax system.

However, there is a positive arbitrage practice in favor of the possibility of recognizing expenses on fixed assets, for example, the resolution of the Federal Antimonopoly Service of the North-West District dated March 18, 2008. in case No. A56-20123/2007, Resolution of the Federal Antimonopoly Service dated February 25, 2010. No. Ф09-801/10-С2; FAS ZSO dated January 25, 2010 in case No. A45-13717/2009; Federal Antimonopoly Service of the Northern Territory of March 18, 2008 in case No. A56-20123/2007.

The courts emphasize that the condition for recognizing expenses is the USE of property for business activities, and not necessarily the acquisition during the period of its conduct.

How to evaluate a fixed asset?

To include the cost of a fixed asset in expenses, both for the simplified tax system and for the general system, it is necessary to determine its initial cost. It is assumed that the individual entrepreneur must have documents related to the purchase from the seller - a receipt, a check, a payment order, an invoice, an acceptance certificate, etc. The presence of payment documents is mandatory, since the expenses of the individual entrepreneur are determined by the cash method.

Let's say there are documents. But will the cost indicated in them be the initial value for the fixed asset? The property did not necessarily remain new, it could have been used in personal purposes several months or even years and be subject to wear and tear.

It is safest to follow the norms of paragraph 1 of Article 277 of the Tax Code, which describes the procedure for determining the value of property contributed to authorized capital. The initial cost is equal to the acquisition costs, but not higher market value property.

Don't forget to make primary document, for example, an act on the beginning of using property in business activities.

What are the consequences of errors in OKVED codes for individual entrepreneurs? How to act as an individual entrepreneur if he changes his registration.

Did you incur expenses before registering as an individual entrepreneur? Did you manage to take them into account? Share your experience in the comments!

So, the following were banned from accounting in order to reduce the tax base for the “simplified” tax:

• entertainment expenses;
• expenses for information, consulting and marketing services;
• expenses for subscription to printed publications;
• contributions to voluntary or non-state pension provision workers;
• premises disinfection services;
• expenses for the acquisition and completion of unfinished construction projects;
• gratuitously transferred property (work, services) and expenses associated with its transfer;
• services third party organizations for electrical and water supply to bring fixed assets into a condition suitable for use;
• expenses under an outstaffing agreement;
• VAT amounts allocated by the “simplified” seller in invoices and paid by them to the budget;
• expenses for carrying out, etc.
• price drinking water for employees;
• penalty for violation of contractual obligations;
• refurbishment of an apartment into an office;
• cost of sold parts obtained during dismantling of fixed assets.

Since the list of “allowed” expenses is closed, any deviation from it is regarded by tax authorities as a violation. Often the basis for claims are several types of costs, which we will consider separately.

Expenses for the acquisition of property rights

If the “simplistic” person has acquired any property rights, and subsequently transferred it to another person for a fee, then the proceeds must be included in income. At the same time, money spent on acquiring rights is not considered an expense, since property rights are not mentioned in the list of allowable expenses. As a result, the “simplified” tax has to be paid from full amount received upon transfer of rights.

This applies in particular to assignment agreements. Under the terms of such agreements, the right to claim the debt passes from one to another. In this case, the debtor can pay the new creditor not with money, but with property. Subsequently, the new creditor (called the assignee) sells such property and generates taxable income. If the assignee applies the simplified tax system, then the amount paid to the previous creditor is not taken into account in expenses (letters of the Ministry of Finance of the Russian Federation dated December 9, 2013 No. 03-11-06/2/53599, dated July 24, 2012 No. 03-11-06/ 2/93, determination of the Supreme Arbitration Court of the Russian Federation dated January 27, 2012 No. VAS-15173/11).

Registration fees

The second type of expense not considered is registration fees. An example is the fee paid by participants in special economic zones during off-budget funds local administrations. Payment of such a fee is necessary to obtain status giving the right to apply benefits.

“Simplers” believe that the registration fee fits the definition of taxes and fees given in Article 8 of the Tax Code. This means that it can be attributed to expenses on the basis of subparagraph 22 of paragraph 1 of Article 346.16.

But inspectors have a different opinion. From their point of view, the registration fee for a participant is special economic zone does not apply to taxes and fees. Moreover, this fee is not aimed at generating income, because entrepreneurial activity is possible without registration in the SEZ. Therefore, the amount of the fee does not reduce the taxable base under the simplified tax system. Tax authorities and courts support (see FAS resolution Far Eastern District dated June 27, 2012 No. F03-1994/2012).

Customs duty on export

Also, expenses that cannot be taken into account under the simplified tax system include payments paid when exporting goods. Customs duties mentioned in subparagraph 11 of paragraph 1 of Article 346.16 of the Tax Code. But it deals exclusively with the amounts paid when importing goods into the territory of the Russian Federation. As for export duties, they are not included in the list of costs taken into account.

There is an opinion that export customs duties are a type of expense associated with the acquisition and sale of goods intended for resale. And such expenses can be taken into account on the basis of subparagraph 23 of paragraph 1 of Article 346.16. But inspectors object to such an interpretation, and the judges support the tax authorities (see resolution of the Federal Antimonopoly Service of the Far Eastern District dated January 21, 2011 No. F03-9365/2010).

Subparagraph 22 of paragraph 1 of Article 346.16 is also not suitable for writing off export duties, according to which the tax base is reduced by the amount of taxes and fees. Since this provision refers to taxes and fees listed in accordance with tax legislation, and export duties are paid in accordance with customs legislation.

Improvement of the surrounding area

Companies and entrepreneurs who have purchased or leased buildings and land plots must maintain them in technically in good condition and warn emergency situations. In addition, owners and tenants are forced to take care of the design and convenience of the surrounding area: removing and removing snow in winter, planting trees and lawns in summer, installing benches, asphalt paths and areas, arranging parking lots, etc.

Officials say that the simplified tax system for a property “income minus expenses” cannot take into account the amounts spent on maintaining the adjacent territory. Since the list of expenses under the simplified tax system given in paragraph 1 of Article 346.16 of the Tax Code is closed. And there is no such sub-item as “land improvement” in it. A similar point of view is expressed, in particular, in letter dated October 22, 2010 No. 03-11-06/2/163.

But in arbitration practice There have been recent examples of judges supporting taxpayers. Thus, the entrepreneur did not agree with the decision of the Federal Tax Service, which canceled the costs of asphalting the territory shopping center, warehouse, procurement base and workshops. The judges recognized that these amounts can be regarded as material costs and take into account on the basis of subparagraph 5 of paragraph 1 of Article 346.16 of the Tax Code (resolution of the First Arbitration court of appeal dated July 8, 2013 No. A43-10855/2012).

However, it is easier for “simplistic” people who are not ready to defend their position in court not to take into account the costs of landscaping the territory when determining the tax base.

Compensation for traveling nature of work

If an organization or entrepreneur employs an employee who is constantly or regularly on the road, he is entitled to compensation for traveling character work. This means that the employer must reimburse such an employee for travel expenses, rental of living quarters and additional costs (daily allowance and field allowance) (Article 168.1 of the Labor Code of the Russian Federation).

At first glance, it may seem that taxpayers using the simplified tax system with the object “income minus expenses” have every right take this compensation into account when taxing. After all, one of the items of expenses for a “simplified” person is labor costs (clause 6, clause 1, article 346.16 of the Tax Code of the Russian Federation). At the same time, such expenses must be taken into account according to the rules, for the main one, that is, in accordance with Article 255 of the Tax Code. It states that labor costs include, among other things, accruals compensatory nature related to work hours and working conditions. That is, compensation can be included in expenses both under the general taxation system and under the simplified tax system.

But they think differently. In their opinion, compensation payments There are two types. The first type is additional payments and allowances provided for in Article 129 of the Labor Code. The second type is reimbursement of employee expenses, in particular compensation for the traveling nature of work. Only the first type of compensation applies to labor costs, and only this can be included in expenses. As for compensation for traveling, it is not an element of remuneration, and it cannot be taken into account when determining the taxable base of a “simplified worker” (letter of the Ministry of Finance of the Russian Federation dated December 16, 2011 No. 03-11-06/2/174).

Arbitration practice in this regard has developed in favor of taxpayers. Judges, as a rule, do not share the point of view of auditors and come to the conclusion that labor costs include any compensation, including for traveling (see FAS resolution Northwestern district dated November 14, 2013 No. A66-420/2013). But given the position of the controllers, this type of expense can be classified as “dangerous”. When checking, tax authorities will most likely cancel expenses in the form of compensation, and also charge penalties and fines.

Discount provided by the commission agent to the client

The income of commission agents who apply the simplified tax system with the object “income” and sell goods belonging to the principal is the intermediary remuneration received from the principal. If a commission agent gives a client a discount, then the amount of his income is actually reduced by the amount of the discount. And it is quite natural that commission agents in such circumstances want to take the discount into account when taxing.

However, officials do not agree with this approach. Thus, in letter dated May 25, 2010 No. 03-11-06/2/80, the Russian Ministry of Finance emphasizes that the “income” object excludes any possibility of writing off costs. This also applies to costs in the form of a discount given to the client. This means that the “simplified” tax must be paid on the full amount commission without taking into account the discount (for more details, see The courts are entirely on the side of the inspectors (see the resolution of the Federal Antimonopoly Service of the Volga Region dated January 24, 2013 No. A72-9330/2011).

Please note that with the simplified tax system with the object “income minus expenses” such problems do not arise. Taxpayers who have switched to this regime have the right to include a discount in expenses, thereby reducing the amount of tax payable.

Expenses of an entrepreneur before registering him as an individual entrepreneur

In practice, a situation is possible when an individual, before registering him as an individual entrepreneur with the object of taxation “income minus expenses,” incurred expenses related to future business activities. Can they be taken into account when calculating the single tax?

Let's turn to Article 252 of the Tax Code. Paragraph 1 the said article states: expenses must be justified and documented. “Simplers” must comply with these criteria, as stated in paragraph 2 of Article 346.16 of the Tax Code. At the same time, the procedure for accounting for expenses incurred by an entrepreneur on the simplified tax system before state registration as an individual entrepreneur, the norms of Chapter 26.2 of the Tax Code are not defined.

The Ministry of Finance believes that if an individual incurs expenses before registering as an entrepreneur, then they cannot in any way be related to conducting business activities. Therefore, such expenses cannot be taken into account for tax purposes (letter of the Ministry of Finance of the Russian Federation dated April 10, 2013 No. 03-11-11/142).

In the mentioned letter, financiers considered a situation where a citizen, not yet an entrepreneur, bought land plot and building materials for further use them in business. According to officials, the cost of land and building materials cannot be written off as “simplified” expenses. And the fact that the property was intended for business activities does not play any role.

However, in arbitration practice there are decisions in which the courts recognize the right of entrepreneurs to take into account expenses incurred before their state registration as an individual entrepreneur. For example, in the resolution of the Federal Antimonopoly Service of the West Siberian District dated January 25, 2010 in case No. A45-13717/2009, the judges indicated the following. The fact that a merchant uses property acquired at the expense of own funds before starting a business activity, “does not contradict current legislation on taxes and fees and cannot deprive an entrepreneur of the right to include controversial costs included in expenses associated with the extraction of income, which is subject to taxation in the prescribed manner.”

But given that the controllers this issue hold a different opinion, they will have to defend the legality of writing off such expenses for tax purposes in court.

Expenses for ensuring normal working conditions

Let us recall that, in accordance with Labor Code the employer is obliged, at his own expense, to improve the conditions and labor protection of employees (Articles 212, 226 of the Labor Code of the Russian Federation). These funds should be used for the activities listed in Model list annually implemented by the employer measures to improve working conditions and safety and reduce levels professional risks(approved by order of the Ministry of Health and Social Development of Russia dated March 1, 2012 No. 181n), in particular:

• installation of new or modernization of existing facilities collective defense workers from exposure to hazardous and harmful production factors;
• construction of new or reconstruction of existing places for organized recreation, rooms and rooms for relaxation, psychological relief, places for heating workers, as well as shelters from sun rays and atmospheric precipitation when working outdoors;
• expansion, reconstruction and equipment of sanitary facilities;
• purchase and installation of installations (automatic machines) to provide workers with drinking water;
• construction of sidewalks, passages, tunnels, galleries on the territory of the organization to ensure the safety of workers, etc.

Thus, the costs of measures to improve the working conditions and safety of workers, named in the specified Model List, are economically justified. Therefore, by virtue of subparagraph 7 of paragraph 1 of Article 264 of the Tax Code, expenses for their implementation can be taken into account when calculating as part of other expenses associated with production and sales.

However, if an organization applies the simplified tax system, then taking into account the expenses taken into account when calculating the “simplified” tax, not everything is so simple.

Despite the fact that the employer is obliged by law to provide normal working conditions for employees, officials have repeatedly explained that the costs of providing them cannot be taken into account in expenses under the simplified tax system (see letters of the Ministry of Finance of Russia dated December 6, 2013 No. 03-11-11/ 53315, dated February 1, 2011 No. 03-11-11/22). This is due to the fact that when determining the tax base, “simplers” with the object of taxation “income minus expenses” are guided by a closed list of expenses given in paragraph 1 of Article 346.16 of the Tax Code. Provisioning costs normal conditions labor in this list not mentioned. This means that the “simplified” people do not have the right to take them into account when calculating the single tax. The financiers made this conclusion in a letter dated October 24, 2014 No. 03-11-06/2/53908.

Expenses for spa treatment

According to the Ministry of Finance, the costs of Spa treatment employees cannot be taken into account in the expenses of a “simplified” employer (letter of the Ministry of Finance of Russia dated April 30, 2015 No. 03-11-11/25285).

Officials justify their position as follows.

Indeed, according to the provisions of the Tax Code, firms and entrepreneurs applying the simplified tax system with the object “income minus expenses” when calculating the “simplified” tax can take into account the costs of wages and payments hospital benefits in accordance with Russian legislation(Clause 6, Clause 1, Article 346.16 of the Tax Code of the Russian Federation).

For tax purposes, such expenses should be accepted in the same manner as for taxation of profits, that is, in accordance with Article 255 of the Tax Code. Simply put, when determining the tax base for a “simplified” tax, only those payments to employees that are named in Article 255 of the Tax Code are recognized as labor costs.

In turn, Article 255 of the code establishes that labor costs include any accruals to employees in cash and in kind, including:

• incentives and bonuses;
• compensation related to work hours or working conditions;
• bonuses and one-time incentive accruals;
• expenses associated with maintaining employees, provided for by law Russian Federation, labor or collective agreements.

Expenses for spa treatment are not mentioned in this list. Therefore, the Ministry of Finance concludes: the costs of sanatorium-resort treatment under the simplified tax system are not reduced tax base under “simplified” tax.

Doubtful (bad) debt

According to the rules of the Tax Code, organizations and entrepreneurs can recognize existing accounts receivable a doubtful debt if it simultaneously satisfies the following criteria (clause 1 of Article 266 of the Tax Code of the Russian Federation):

• the debt arose in connection with the sale of goods (performance of work, provision of services);
• the debt is not repaid within the terms established by the agreement;
• the debt is not secured by collateral, guarantee, or guarantee.

If these conditions are met, the debt is doubtful. Moreover, it does not matter whether measures were taken to collect it or not.

In addition, an existing debt can be classified as hopeless, that is, unrealistic for collection, if one of the following conditions is met (clause 2 of Article 266 of the Tax Code of the Russian Federation):

1. deadline has expired limitation period(Articles 196, 197 of the Civil Code of the Russian Federation);
2. the debtor's obligation is terminated:

• due to the impossibility of its execution (Article 416 of the Civil Code of the Russian Federation);
• based on the act government agency(Article 417 of the Civil Code of the Russian Federation);
• in connection with the liquidation of the organization (Article 419 of the Civil Code of the Russian Federation).

Also, the debt can be recognized as bad on the basis of the bailiff’s decision on the end enforcement proceedings, If executive document was returned to the claimant due to:

• impossibility of establishing the location of the debtor, his property or obtaining information about his Money and other valuables;
• the debtor lacks property that can be foreclosed on. But provided that all the measures taken by the bailiff to find him were unsuccessful (clause 4, part 1, article 46 of Law No. 229-FZ).

In addition to these circumstances, a debt becomes hopeless if, on the basis of paragraph 1 of Article 418 Civil Code the obligation is terminated due to the death of the debtor, and it cannot be fulfilled without his personal participation. The Ministry of Finance gave such clarifications in letters dated April 19, 2012 No. 03-03-06/2/39, dated January 18, 2010 No. 03-03-06/1/8.

A closed list of expenses that simplifiers can take into account on the income-expenditure simplified tax system when calculating the single tax is given in paragraph 1 of Article 346.16 of the Tax Code. Costs associated with write-off doubtful debts, including hopeless ones, are not named in this list. This means that expenses associated with writing off doubtful (bad) debts cannot be taken into account when calculating the single tax. A similar opinion is expressed in the letter of the Ministry of Finance of Russia dated February 20, 2016 No. 03-11-06/2/9909.

What expenses are not included in closed list For simplified taxation system expenses and about the most common of these “prohibited” expenses, read in the “STS in Practice” berator.