How to confirm costs?
Each company operating in the territory of the Russian Federation is obliged to pay taxes in advance, regardless of which tax system it operates in, according to a general, simplified or unified one. For the operation of the enterprise, certain expenses are required, that is, those expenses that the enterprise carries out for the manufacture of products, for the provision of services and other purposes. Some expenses, in accordance with the Tax Code of the Russian Federation are not taxed, and some are taxed. The main task of an enterprise tax specialist is to find out what expenses are not subject to taxation and how to confirm expenses included in this category.
Non VATable expenses
The costs associated with obtaining profits of the enterprise, in accordance with section III of the Tax Code, are not subject to VAT. But not all and not always, but only those that are associated with the direct manufacture of products and its implementation. A complete list of such expenses is determined by the Tax Code. Since April 1, 2011, the updated Tax Code came into force, according to which there are particularities in determining the expenses of legal entities (enterprises and companies) and entrepreneurs.Previously, this separation was not. So, entrepreneurs, in order to determine which costs of their activities will be included in expenses, and which will not, it is necessary to examine what “operating expenses” are. This tax procedure is valid from August 2011.
The most common type of expenses that is not taxable are transportation costs if the company submits documents to the STS (state tax service) confirming the expenses of this type. So, the documents related to transportation costs include:
- The contract with the transport company for the provision of its services to the company.
- Waybills, according to which the company's transport carried cargo or transported a different nature.
- Checks or other financial payment documents confirming that the company paid a specific amount of transportation costs to the contractor’s account.
Transportation costs include the cost of gasoline, which was spent by the company on the carriage of cargo. Therefore, it is advisable to reinforce the waybills with checks from gas stations or payment documents relating to the purchase of gasoline or other fuel and lubricants.Travel sheets to the tax service are provided in a unified form - №4-С or №4-П. They should be attached and the consumption of fuel and lubricants for a particular model of car, because each car consumes a different amount of benzyl or diesel fuel.
The main document confirming the expenses of the company related to the rental of premises or offices is a lease agreement. They are concluded in accordance with all the requirements of the Civil Code, are legal documents, and therefore the accountant has the right to submit to the tax service a lease agreement with a specified amount of payments. By the way, quite often with a long-term lease, the owner of the premises requires to pay the rent in advance, that is, a quarter in advance or six months. Therefore, in the lease agreement can be specified not only the amount for the month, but also for the quarter. It is only necessary that there is a decryption of a specific amount. If the company does not have such a contract, then it is impossible to attribute the amount of the rent to expenses related to the activities of the enterprise.
Rental expenses that are not taxable may be of a slightly different nature.For example, an employee of a company, while on a business trip, lived not in a hotel, but in a rented apartment. Arriving from a trip, he presented to the accountant a report on his expenses, confirming the amount of travel allowance, which was issued to him. The attached rental agreement for a rented apartment is the basis for accounting for the rent as such, which is not taxable.
Companies also have such expenses as payment of communication services, purchase of electronic tickets, payment of legal advice. Documented expenses on communication services and other are not taxed. In order to confirm communication services, it is necessary to submit invoices of telephone exchanges, as well as transcripts to each of the telephone numbers. Communication services are not only landlines, but also mobile ones. Therefore, it is advisable to use as a document the interpretation of accounts received from mobile operators.
The cost of the e-ticket will be considered confirmed if you attach the ticket and boarding pass. However, it is mandatory that the specialist justifies the purpose of the trip of one of the employees on a specific e-ticket.If you lose documents, you can restore them if you contact the airline. If during the reporting period, the company used the services of lawyers who are not members of the staff, it can confirm the costs of consulting with the help of an invoice and a legal opinion issued by lawyers.
Basic documents confirming expenses
If you are interested in the question, what documents confirm the costs associated with the supply of raw materials or products of other enterprises, which is subsequently processed by the company to obtain a specific product, then they are invoices and invoices. They can also be used as documents confirming the expenses of the enterprise and the acts of rendering services performed in the prescribed form. Please note that the acts of rendering services are supporting documents for such expenses as payment for repair crews, payment for services of third-party companies that were involved in the production process.
For example, the company is engaged in the construction of cottages. But in her own garage there is no specific equipment - she rents it.Besides the fact that the company rents the vehicle itself, it uses the services of the operator that manages this vehicle. Special equipment is involved in the production process, which is the source of the company's profits. Therefore, when answering the question of how to confirm expenses, a tax accounting specialist should have on hand an act of providing services (for operator services) and a lease agreement for a vehicle.