Let it go to waste. Let it go What does it mean to go
"Calculation", 2011, N 7
The largest part of additional taxes is related to the non-recognition of the company's expenses. Accountants stay up at night trying to come up with a rationale for cost items so that inspectors have no doubt that they should reduce tax base. Maria Loktevich studied the experience of accounting for the most controversial purchases and services.
Article 252 tax code states that all expenses of the organization must be documented and economically justified. Therefore, any waste finds evidence in the form of papers in the prescribed form. If there is no approved standard, the enterprise develops its own form and attaches it to the documents accounting policy enterprises. This is the minimum requirement for expense recognition. In fact, the rationale for spending does not come down to a few boring papers - it is an interesting and creative process, putting on paper the real processes that inevitably take place in an enterprise (the same selection of suppliers), but which are usually not documented. It is necessary to use all possible documentary evidence in order to describe each step of the purchase or receipt of the service. If a certain expense seems impossible to confirm, think - the organization made it, then it is necessary. You just have to pick up irrefutable arguments to convince the auditors of this.
Note. The justification for spending is not reduced to a few boring papers - it is an interesting and creative process, writing whole stories that must be believed tax authorities. Often all possible documentary evidence is used to describe each step of the purchase or receipt of the service.
Consultation as a fact
One of the most problematic are the costs of legal and other consulting services. Tax authorities rarely agree to recognize these expenses. Their position is explained by the fact that companies often hide "cashing out" behind consultations. Since the help of a consultant does not apply to things that you can feel and make sure you buy them, contracts with consulting firms are often used by unscrupulous enterprises to get cash.
Knowing about such frauds, fiscals, without going into details, often refuse to recognize these amounts. However, if the company is really not involved in dark affairs, then it is worth defending your interests. CEO of the company "YurAudit" Elena Kashporova tells what evidence can be cited to confirm the costs of legal support and other consulting services: who provided the services, makes a written transcript of the consultation and sends it to the client along with documents confirming the payment.Thus, the inspector can be shown a full package of papers, after reading which the expenses are usually confirmed.The company has a fairly large need for the services of a lawyer, so it is more profitable to conclude an agreement subscriber service and at any convenient time to receive advice from a qualified specialist.The difficulty lies in the fact that in this case only a few consulting companies will decrypt each phone call, and it is necessary to confirm the expenses.We are with our clients developed a scheme of work according to which the fiscals never had claims and did not refuse to confirm expenses: the specialists of our organization make a weekly review of the changes current legislation and send it to the clients of the company. I advise accountants to keep a folder " Legal consultation"YurAudit" and put there all the news digests that we are preparing. Thus, in those months when the specialists of firms do not turn to lawyers for help, they still have materials that confirm the receipt of services. Documents on the provided legal support are also attached there. Thus, if the inspector has a question, he receives a large file of materials, which contains information for each month of the consulting service.
big scope
Often accountants are afraid to reflect in the documents the company's expensive purchases, trying instead to invent some kind of trick to "bury deeper" the organization's significant expenses. Let's say you bought chic leather sofas, cars, attributes of prestige ... But how to confirm the expediency of these expenses? If these purchases took place, then the company really needs them. Who will undertake to assert that the organization gave a lot of money for an unnecessary thing? It remains to find a reasonable answer to the question of the inspection authorities, why it was purchased. "Recently, the company's accountant calls me and says that our director wants to buy a car for himself for five million rubles. But at the same time, the Federal Tax Service may refuse to recognize such a large expense. What should I do?" - says Elena Kashporova.
It is clear that such an amount, taken from nowhere in the accounting, will attract the attention of the tax authorities and raise questions. But if you document the entire purchase process, you can explain the motivation of the company's management. We will develop a mechanism for fixing the acquisition of an expensive car.
First step- Someone has to be the initiator of the costs. For example, the head of the security service writes a memorandum to the director (by the way, a very effective document for registering internal decisions that works perfectly in practice), which says that the head needs new car, because the former does not meet the status of the enterprise and security criteria. Further- the director issues an order and instructs the cost initiator to analyze the car market, decide on a model (it is advisable to select not one, but several) that would meet the criteria of the first memorandum, and also submit a report on prices and conditions of acquisition. The third document is a market research: the selected models should be analyzed according to necessary criteria. Two or three cars can meet the requirements, but the emphasis is on the one that the manager wants to buy. It is necessary to describe why this particular car meets the standards of comfort, company status and safety as much as possible. fourth the document will be another order to study the supplier market and the conditions they offer, because, even recognizing the need to buy an expensive car, the inspectors will not miss the opportunity to ask why the car was bought from this particular company, because there are cheaper options. It is clear that in fact we are guided by many parameters, such as: price and equipment, service, customer support and lending programs. Therefore, the analysis of the supplier market must be presented in the form of a report - this will fifth document.
Based on the report, the manager issues an order to conclude an agreement for the purchase of a car with a supplier who presents the most optimal (albeit not the cheapest!) conditions for the company - this sixth document.
And last, seventh, a document that is often forgotten - it must be shown that the use of an expensive car purchased is beneficial from the point of view of the company's business. To do this, 1 - 2 months after the start of operation of the car, the initiator of expenses, on behalf of the head of the enterprise, prepares a memorandum in which he analyzes how expedient it was to purchase this car. This document confirms that the purchased car fully complies with the status of the manager, the safety conditions and that, not least thanks to this car, for example, the last major contract with the buyer was concluded.
This algorithm can be applied to any large firm purchase that needs to be justified. With such documenting the tax authorities will have no choice but to recognize the costs.
The Fruits of Governance
For economic confirmation and justification of expenses, one has to use ingenuity in order not only to confirm the need, but also the very fact of the provision of services. “Among the clients of our organization was a small oil company that provided management services to regional companies. Specialists went out, trained people, built work. tax audit one of these regional firms, the inspectors dismissed the costs of providing these services as economically unjustified. The reason for this was the contract for the provision of management services for a large amount", - says Elena Kashporova.
The accountant was unable to provide the fiscals with documentary evidence of the provision of management services, and the issue went to court. And since the services were actually provided, the company undertook to justify its costs. Several tools have been used for this. An analysis of the effectiveness of the work of the consulted organization was carried out, indicators were calculated that went up after the provision of consultations. This information formed the basis of the defense in court. In addition, if people really came to help, then in managing organization preserved orders to send on a business trip and expense reports workers who were seconded to regional companies. At the same time, the host party may also have confirmation of the visit. A remarkable document, which is of a voluntary order, is the register of those arriving on a business trip. The company restored all reporting on fixing visiting specialists. It was also used to record consultations that were conducted by phone. Thus, it was possible to confirm the costs of managing the organization.
In many situations, accountants behave like experienced and hardened specialists in battles with tax inspectors. They know what they are paying attention to, and they try to spread straws. At the same time, while gaining experience, we lose the childish curiosity and imagination that allows us to create original things and notice details that others no longer see. For example, you can try to fit non-standard expenses into traditional conditions, but if this fails, find your own approach. Accountants must act strictly within the law, and within this framework they must be able to beautifully justify and document the expenses incurred. Therefore, in the work of a competent accountant there is always a place for ingenuity and improvisation.
Note. Accountants behave like experienced and seasoned specialists in battles with tax inspectors, but they lose their childish curiosity and the ability to find non-standard solutions to emerging problems.
Dispose of Express. shoot. They caressed me in four butts. To death, not to life. Then they took me outside the garden fence. And they began to waste(A. Surkov. Night conversation).
Phraseological dictionary of the Russian literary language. - M.: Astrel, AST. A. I. Fedorov. 2008 .
See what "Spending" is in other dictionaries:
spray- release into the pipe, put into the pipe, put into consumption, put against the wall, put on spray, squander, write off, spend, write off, waste, harass, waste, shoot, put into consumption, pass into the pipe Dictionary of Russian Synonyms ... Synonym dictionary
waste- let it go, shoot it, let it spray, spray it, write it off, put it against the wall, write it off Dictionary of Russian synonyms ... Synonym dictionary
shoot- waste, spend, execute, spray, liquidate, spray, put against the wall, slap, write off, kill, finish off, write off, waste Dictionary of Russian synonyms. shoot put to ... ... Synonym dictionary
pacing- pacing, walking to and fro, pacing. Walk around the garden, walk, walk. He walks all day to work. | Walking around, spreading boots, breaking, trampling, carrying a little, stretching on your feet so as not to sting. sya, walk, ... ... Dahl's Explanatory Dictionary
write off- shoot, blow off, write out, roll, write off, rewrite, waste, copy, tear, make a copy, rip off, copy, spray, borrow, roll, download, waste, fire ... Synonym dictionary
EXPEND- EXPEND, spend what, spend, spend, consume, exhaust, use, waste. I spend (spend) a ruble a day; and now, for the sake of the holiday, I will use two. Xia, be used up. I wasted... ... Dahl's Explanatory Dictionary
chamber production- (technical) represents an ordinary method for the factory production of sulfuric acid H2SO4 [For other methods of formation, composition, physical and chemical properties, and methods for obtaining monohydrate (H2SO4), fuming and anhydrous (SO3) sulfuric acid, see ... ...
Railways- I I. History of development railways. Zh. the road, in the form in which it exists now, was not invented immediately. The three elements, its constituents, rail track, means of transportation and motive force have gone through each separate stage of development, ... ... Encyclopedic Dictionary F.A. Brockhaus and I.A. Efron
GAZ-21- GAZ 21 ... Wikipedia
Beet and cane sugar*- I. Chemistry. II. Technical production. III. Statistics. IV. Excise duty on sugar. V. Sugar normalization. VI Sugar in international trade. I. C. (chem. C 12 H 22 O 11). Finding and obtaining beet and cane S., see below. FROM.… … Encyclopedic Dictionary F.A. Brockhaus and I.A. Efron
EXPENSE, ah, husband. 1. usually pl. Cost, cost. Money for household expenses. Enter in r. whom n. Write in r. (in the corresponding column of accounting). Overhead costs (spec.). 2. Consumption, the cost of what n. for a specific purpose. R. fuel, ... ... Explanatory dictionary of Ozhegov
BUT; m. 1. to spend spent. Norms of consumption of products in the public catering system. Leave a hundred thousand rubles for expenses. Enter who. at an expense (colloquial; force to spend money). 2. what. The amount of raw materials, fuel, electricity, etc. consumed ... ... encyclopedic Dictionary
consumption- but; m. see also. consumable 1) to expend expend. Norms of consumption of products in the public catering system. Leave a hundred thousand rubles for expenses. Enter who. in consumption (ra ... Dictionary of many expressions
Take out someone. Razg. Shoot someone. FSRYA, 387. Go to the expense. Kar. To be used, to be used. SRGK 5, 489. Get into consumption. Jarg. injection. To die, to be killed at the scene of the crime. Baldaev 1, 338; TSUZH, 140. Let ... ...
let- let in/, let in/stish; fluffed / schenny; puppy, a, o; St. see also let in, start up, start up, launcher 1) someone what Stop holding by force, give someone, something l. freedom; release, release. Empty... Dictionary of many expressions
Let me go, let me go; started up; puppy, a, o; St. 1. whom what. Stop holding by force, give to someone, to something. freedom; release, release. P. hare to freedom. Don't hold the puppy in your arms, let him go! Release my hand! 2. whom. Allow to do something, go ... encyclopedic Dictionary
What. Volg. Spending unnecessarily (about money, means), Glukhov 1988, 136. 2. whom. Razg. Kill, shoot somebody. 3S 1996, 204, 506; BTS, 1249; P 87, 77; Rossi 2, 334; TSUZH, 167 ... Big dictionary of Russian sayings