home Endocrinology PP 48.1 article 264 of the Tax Code of the Russian Federation transcript. Theory of everything. With regard to the accumulation by self-regulatory organizations of the entrance fee, regular membership fees and contribution to the compensation fund, we inform

PP 48.1 article 264 of the Tax Code of the Russian Federation transcript. Theory of everything. With regard to the accumulation by self-regulatory organizations of the entrance fee, regular membership fees and contribution to the compensation fund, we inform

1. Other expenses related to production and sale include the following expenses of a taxpayer:

1) the amounts of taxes and fees, customs duties and fees, insurance premiums for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with motherhood, compulsory medical insurance, accrued in accordance with the procedure established by this Code, with the exception of those listed in Article 270 of this Code;

2) the costs of certification of products and services, as well as the declaration of conformity with the participation of a third party;

2.1) standardization costs, taking into account the provisions of paragraph 5 of this article;

3) amounts of commission fees and other similar expenses for work performed by third parties (services provided);

4) amounts of port and aerodrome dues, expenses for pilotage services and other similar expenses;

5) the amount of the paid lifting allowance within the limits established in accordance with the legislation of the Russian Federation;

6) the costs of ensuring the fire safety of the taxpayer in accordance with the legislation of the Russian Federation, the costs of maintaining the gas rescue service, the costs of property protection services, the maintenance of fire and security alarms, the costs of acquiring fire protection services and other services of security activities, including services provided by private security under the internal affairs bodies of the Russian Federation in accordance with the legislation of the Russian Federation, as well as the costs of maintaining their own security service to perform the functions of economic protection of banking and business operations and the safety of material assets (except for the costs of equipment, the purchase of weapons and other special means of protection);

7) expenses for ensuring normal working conditions and safety measures provided for by the legislation of the Russian Federation, expenses for civil defense in accordance with the legislation of the Russian Federation, as well as expenses for the treatment of occupational diseases of workers employed in work with harmful or difficult working conditions, expenses related to the maintenance of premises and inventory of health centers located directly on the territory of the organization;

8) expenses for recruitment of employees, including expenses for the services of specialized organizations for the selection of personnel;

9) expenses for the provision of services for warranty repairs and maintenance, including deductions to the reserve for future expenses for warranty repairs and warranty maintenance (subject to the provisions of Article 267 of this Code);

10) rental (leasing) payments for leased (accepted on lease) property (including land plots), as well as expenses for the acquisition of property transferred on lease. If the property received under a leasing agreement is accounted for by the lessee, the following expenses are recognized as expenses accounted in accordance with this subparagraph:

for the lessee - rental (leasing) payments minus the amount of depreciation on this property, accrued in accordance with Articles 259 - 259.2 of this Code;

from the lessor - expenses for the acquisition of property leased;

10.1) the fee paid by the concessionaire to the concessor during the period of use (operation) of the object of the concession agreement (concession fee);

11) expenses for the maintenance of official transport (road, rail, air and other types of transport). Expenses for compensation for the use of personal cars and motorcycles for business trips within the limits established by the Government of the Russian Federation;

12) travel expenses, in particular for:

travel of the employee to the place of business trip and back to the place of permanent work;

rental of housing. Under this item of expenses, the employee's expenses for paying for additional services provided in hotels (with the exception of expenses for services in bars and restaurants, expenses for room service, expenses for the use of recreational and health facilities) are also subject to reimbursement;

per diem or field allowance;

registration and issuance of visas, passports, vouchers, invitations and other similar documents;

consular, airfield fees, fees for the right of entry, passage, transit of automobile and other transport, for the use of sea channels, other similar structures and other similar payments and fees;

12.1) the cost of delivery from the place of residence (collection) to the place of work and back of employees employed in organizations that operate on a rotational basis or in field (forwarding) conditions. These expenses must be provided for by collective agreements;

13) expenses for the diet of crews of sea, river and aircraft;

14) expenses for legal and information services;

15) expenses for consulting and other similar services;

16) payment to a public and (or) private notary for notarial registration. At the same time, such expenses are accepted within the limits of tariffs approved in the prescribed manner;

17) expenses for audit services;

18) expenses for the management of the organization or its individual divisions, as well as expenses for the acquisition of services for the management of the organization or its individual divisions;

19) expenses for services for the provision of labor of employees (personnel) by third-party organizations for participation in production activities, including in production management, performance of other functions related to the production and (or) sale of products (works, services);

20) expenses for the publication of accounting (financial) statements, as well as the publication and other disclosure of other information, if the legislation of the Russian Federation imposes on the taxpayer the obligation to publish (disclose) them;

21) expenses associated with the submission of forms and information of state statistical observation, if the legislation of the Russian Federation imposes on the taxpayer the obligation to provide this information;

22) entertainment expenses related to the official reception and maintenance of representatives of other organizations participating in negotiations in order to establish and maintain cooperation, in the manner provided for in paragraph 2 of this article;

23) expenses for training and passing an independent qualification assessment for compliance with the qualification requirements of the taxpayer's employees in the manner prescribed by paragraph 3 of this article;

24) expenses for stationery;

25) expenses for postal, telephone, telegraph and other similar services, expenses for payment for communication services, computer centers and banks, including expenses for services of facsimile and satellite communications, e-mail, as well as information systems (SWIFT, information and telecommunication network "Internet "and other similar systems);

26) expenses associated with the acquisition of the right to use computer programs and databases under agreements with the right holder (under license and sublicense agreements). The specified expenses also include expenses for the acquisition of exclusive rights to computer programs worth less than the amount of the cost of depreciable property, determined by paragraph 1 of Article 256 of this Code;

27) expenses for current study (research) of market conditions, collection of information directly related to the production and sale of goods (works, services);

28) advertising expenses for manufactured (acquired) and (or) sold goods (works, services), activities of a taxpayer, trademark and service mark, including participation in exhibitions and fairs, subject to the provisions of paragraph 4 of this article;

29) contributions, contributions and other obligatory payments paid to non-commercial organizations, if the payment of such contributions, deposits and other obligatory payments is a condition for the implementation of activities by taxpayers - payers of such contributions, contributions or other obligatory payments;

30) contributions paid to international organizations and organizations that provide payment systems and electronic information transmission systems, if the payment of such contributions is a mandatory condition for the implementation of activities by taxpayers - payers of such contributions or is a condition for the provision by an international organization of services necessary for the maintenance by the taxpayer - payer of such contributions specified activity;

31) expenses associated with payment for services to third-party organizations for the maintenance and sale, in accordance with the procedure established by the legislation of the Russian Federation, of the objects of pledge and pledge for the time the said objects are with the pledgee after the transfer by the pledger;

32) expenses for the maintenance of rotational and temporary camps, including all objects of housing and communal and social purposes, subsidiary farms and other similar services, in organizations operating on a rotational basis or working in field (forwarding) conditions. These expenses for taxation purposes are recognized within the limits for the maintenance of similar facilities and services approved by local governments at the place of activity of the taxpayer. If such standards are not approved by local governments, the taxpayer has the right to apply the procedure for determining the costs of maintaining these objects, which is in force for similar objects located in the given territory and subordinate to the said bodies;

33) deductions from enterprises and organizations operating especially radiation hazardous and nuclear hazardous industries and facilities to form reserves designed to ensure the safety of these industries and facilities at all stages of their life cycle and development in accordance with the legislation of the Russian Federation on the use of atomic energy and in the procedure established by the Government of the Russian Federation;

34) expenses for the preparation and development of new industries, workshops and units;

35) costs associated with the introduction of production technologies, as well as methods of organizing production and management;

36) expenses for accounting services provided by third parties or individual entrepreneurs;

37) periodic (current) payments for the use of rights to the results of intellectual activity and rights to means of individualization (in particular, rights arising from patents for inventions, utility models, industrial designs);

38) expenses incurred by a taxpaying organization that employs the labor of disabled people in the form of funds directed towards the goals of ensuring social protection of disabled people, if disabled people make up at least 50 percent of the total number of employees of such a taxpayer and the share of expenses for remuneration of labor of disabled people in the cost of labor is at least 25 percent.

The goals of social protection of disabled people in accordance with the legislation of the Russian Federation on the social protection of disabled people are:

improvement of working conditions and labor protection for disabled people;

creation and preservation of jobs for the disabled (purchase and installation of equipment, including the organization of work for home workers);

training (including new professions and methods of work) and employment of disabled people;

production and repair of prosthetic products;

purchase and maintenance of technical rehabilitation equipment (including the purchase of guide dogs);

sanatorium and resort services for the disabled, as well as for persons accompanying disabled people of group I and disabled children;

protection of the rights and legitimate interests of persons with disabilities;

measures for the integration of persons with disabilities into society (including cultural, sports and other similar events);

providing disabled people with equal opportunities with other citizens (including transport services for persons accompanying disabled people of group I and disabled children);

acquisition and distribution among the disabled of printed publications of public organizations of the disabled;

purchase and distribution of video materials with subtitles or sign language translation among disabled people;

contributions directed by these organizations to public organizations of the disabled for their maintenance.

When determining the total number of disabled people, the average number of employees does not include disabled people working part-time, work contracts and other civil law contracts;

39) expenses of taxpayers - public organizations of the disabled, as well as taxpayers - institutions, the sole owners of whose property are public organizations of the disabled, in the form of funds directed to the implementation of the activities of these public organizations of the disabled and for the purposes specified in subparagraph 38 of this paragraph.

Recipients of funds intended for the implementation of the activities of a public organization of the disabled and for the purpose of social protection of the disabled, at the end of the tax period, submit to the relevant tax authorities at the place of their registration a report on the intended use of the funds received.

In case of misuse of such funds from the moment when their recipient actually used such funds for other than their intended purpose (violated the conditions for providing these funds), such funds are recognized as income from the taxpayer who received these funds.

The expenses specified in subparagraph 38 of this paragraph and this subparagraph cannot be included in the expenses associated with the production and (or) sale of excisable goods, mineral raw materials, other minerals and other goods according to the list determined by the Government of the Russian Federation in agreement with the all-Russian organizations of the disabled, as well as with the provision of intermediary services related to the sale of such goods, minerals and minerals;

39.1) expenses of taxpayers-organizations, the authorized (share) capital of which consists entirely of the contribution of religious organizations, in the form of profits received from the sale of religious literature and religious items, provided that these amounts are transferred for the implementation of the statutory activities of these religious organizations;

39.2) expenses for the formation, in accordance with the procedure established by Article 267.1 of this Code, of reserves for future expenses for the purpose of social protection of persons with disabilities, provided for in subparagraph 38 of this paragraph, which are carried out by a taxpayer - a public organization of persons with disabilities, as well as by a taxpayer - an organization using the labor of persons with disabilities, if from the total the number of employees of such a taxpayer is at least 50 percent disabled and the share of the cost of wages of disabled people in the cost of wages is at least 25 percent;

39.3) expenses for the formation, in accordance with the procedure established by Article 267.2 of this Code, of reserves for future expenses for scientific research and (or) experimental design;

40) payments for registration of rights to real estate and land, transactions with these objects, payments for providing information on registered rights, payment for services of authorized bodies and specialized organizations for property valuation, preparation of documents for cadastral and technical accounting (inventory) of real estate objects;

41) expenses under civil law contracts (including work contracts) concluded with individual entrepreneurs who are not on the staff of the organization;

42) expenses of taxpayers - agricultural organizations for the food of workers engaged in agricultural work;

43) expenses for the replacement of defective printed periodicals that have lost their presentation during transportation and (or) sale and missing copies of printed periodicals in packages, but not more than 7 percent of the cost of the circulation of the corresponding issue of the printed periodical;

44) losses in the form of the value of defective, lost marketable, as well as not sold within the time limits specified in this subparagraph (morally obsolete) media products and book products written off by taxpayers engaged in the production and release of media products and book products , within the limits of no more than 10 percent of the cost of the circulation of the corresponding number of the periodical printed edition or the corresponding circulation of book products, as well as the costs of writing off and disposing of defective, out-of-sale and unsold media products and book products.

An expense is recognized as the cost of mass media products and book products not sold within the following periods:

for printed periodicals - within the period until the next issue of the corresponding printed periodical is published;

for books and other non-periodical publications - within 24 months after their publication;

45) contributions for compulsory social insurance against industrial accidents and occupational diseases, made in accordance with the legislation of the Russian Federation;

46) taxpayers' contributions made to ensure the supervisory activities of specialized institutions provided for by the legislation of the Russian Federation in order to monitor compliance by such taxpayers with the relevant requirements and conditions, as well as taxpayers' contributions to reserves created in accordance with the legislation of the Russian Federation regulating activities in the field of communications;

47) losses from marriage;

48) expenses associated with the maintenance of premises of public catering facilities serving labor collectives (including the amount of accrued depreciation, expenses for the repair of premises, expenses for lighting, heating, water supply, electricity, as well as fuel for cooking), if such expenses are not are taken into account in accordance with Article 275.1 of this Code;

48.1) the employer's expenses for the payment in accordance with the legislation of the Russian Federation of temporary disability benefits (with the exception of accidents at work and occupational diseases) for the days of temporary disability of the employee, which are paid at the expense of the employer and the number of which is established by the Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood", in part not covered by insurance payments made to employees by insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation to carry out the corresponding type of activity, according to contracts with employers in favor of employees in case of their temporary incapacity for work (with the exception of accidents at work and occupational diseases) for days of temporary incapacity for work, which are paid at the expense of the employer and the number which are established by the Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood";

48.2) payments (contributions) of employers under voluntary personal insurance contracts concluded with insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation to carry out the relevant type of activity in favor of employees in case of their temporary disability (with the exception of accidents at work and occupational diseases) for days of temporary disability, which are paid at the expense of the employer and the number of which is established by the Federal Law of December 29, 2006 N 255-FZ "On Compulsory Social Insurance in case of temporary disability and in connection with motherhood". The specified payments (contributions) are included in expenses if the amount of insurance payment under such contracts does not exceed the amount of temporary disability benefits determined in accordance with the legislation of the Russian Federation (except for accidents at work and occupational diseases) for days of temporary disability of the employee, which are paid at the expense of the employer and the number of which is established by the Federal Law of December 29, 2006 N 255-FZ "On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Motherhood". In this case, the total amount of these payments (contributions) of employers and the contributions specified in paragraph ten of clause 16 of part two of Article 255 of this Code is included in expenses in the amount not exceeding 3 percent of the amount of labor costs;

48.3) expenses of taxpayers related to the free provision of air time and (or) print space in accordance with the legislation of the Russian Federation on elections and referendums;

48.4) expenses of taxpayers related to the free provision of services for the production and (or) distribution of social advertising in accordance with the legislation of the Russian Federation on advertising. The expenses specified in this subparagraph are recognized for taxation purposes, subject to compliance with the requirements for social advertising established by subparagraph 32 of paragraph 3 of Article 149 of this Code;

48.5) the expenses of the taxpayer, in favor of which the right to use a subsoil plot is transferred in accordance with the procedure established by the legislation of the Russian Federation, in the form of compensation for the costs of developing natural resources previously incurred by the previous owner of a license to use this subsoil plot for the purpose of acquiring it, in the amount of the taxpayer's actual costs;

48.6) the amounts of entrance and guarantee contributions of non-state pension funds, guarantee contributions of the Pension Fund of the Russian Federation paid to the pension savings guarantee fund in accordance with Federal Law No. Federation in the formation and investment of pension savings, the establishment and implementation of payments from pension savings";

48.7) expenses associated with the provision of property (works, services) free of charge to state authorities or local governments, state and municipal institutions, state and municipal unitary enterprises in cases where this duty of the taxpayer is established by the legislation of the Russian Federation;

48.8) expenses for payment for the services of clearing organizations related to the issuance, circulation servicing and redemption of clearing participation certificates;

48.9) funds transferred to the budget of a constituent entity of the Russian Federation on the basis of agreements (contracts) on gratuitous targeted contributions concluded in accordance with the legislation of the Russian Federation on the electric power industry;

48.10) expenses of a unitary non-profit organization created for the purpose of implementing the housing renovation program in the city of Moscow in accordance with Article 7.7 of the Law of the Russian Federation of April 15, 1993 N 4802-1 "On the status of the capital of the Russian Federation", for the acquisition (creation) of real estate objects property within the framework of the program for the renovation of the housing stock in the city of Moscow, with the exception of expenses incurred within the framework of targeted financing and targeted revenues in accordance with subparagraph 14 of paragraph 1 and paragraph 2 of Article 251 of this Code. These expenses are recognized for taxation purposes as of the date of transfer of real estate objects owned by the said organization to the city of Moscow in connection with the implementation of the housing renovation program in the city of Moscow;

49) other expenses related to production and (or) sale.

2. Representation expenses include the taxpayer's expenses for the official reception and (or) service of representatives of other organizations participating in negotiations in order to establish and (or) maintain mutual cooperation, as well as participants who arrived at meetings of the board of directors (management board) or other governing body taxpayer, regardless of the location of the said events. Representation expenses include expenses for holding an official reception (breakfast, lunch or other similar event) for these persons, as well as officials of the taxpaying organization participating in the negotiations, transport support for the delivery of these persons to the venue of the representative event and (or) meeting of the governing body and vice versa, buffet service during negotiations, payment for the services of translators who are not on the staff of the taxpayer to provide translation during representational events.

Hospitality expenses do not include expenses for the organization of entertainment, recreation, prevention or treatment of diseases.

Representation expenses during the reporting (tax) period are included in other expenses in the amount not exceeding 4 percent of the taxpayer's labor costs for this reporting (tax) period.

3. The taxpayer's expenses for training in basic vocational education programs, basic vocational training programs and additional professional programs, passing an independent qualification assessment for compliance with the qualification requirements of the taxpayer's employees are included in other expenses if:

1) training in basic vocational educational programs, basic vocational training programs and additional professional programs is carried out on the basis of an agreement with a Russian educational organization, a scientific organization or a foreign educational organization that has the right to conduct educational activities, undergo an independent assessment of qualifications for compliance with the qualification requirements of an employee the taxpayer is carried out on the basis of a contract for the provision of services for an independent assessment of qualifications for compliance with qualification requirements in accordance with the legislation of the Russian Federation;

2) training in basic vocational educational programs, basic vocational training programs and additional professional programs is carried out by employees of the taxpayer who have concluded employment contracts with the taxpayer, or individuals who have entered into contracts with the taxpayer that provide for the obligation of an individual not later than three months after the end of the specified training, paid for taxpayer, conclude an employment contract with him and work with the taxpayer for at least one year, an independent assessment of qualifications for compliance with qualification requirements in accordance with the legislation of the Russian Federation is carried out by the taxpayer's employees who have concluded an employment contract with him.

If the employment contract between the specified individual and the taxpayer was terminated before the expiration of one year from the date of its commencement, with the exception of cases of termination of the employment contract due to circumstances beyond the control of the parties (Article 83 of the Labor Code of the Russian Federation), the taxpayer is obliged to include in non-operating income of the reporting (tax) period in which this employment contract terminated, the amount of payment for the specified training of the relevant individual, previously taken into account when calculating the tax base. In the event that an employment contract between an individual and a taxpayer was not concluded three months after the end of training paid by the taxpayer, these expenses are also included in non-operating income of the reporting (tax) period in which this term for concluding an employment contract expired.

The taxpayer is obliged to keep documents confirming the costs of training for the entire duration of the relevant training agreement and one year of work of an individual whose training was paid for by the taxpayer in accordance with the employment contract concluded with the taxpayer, but not less than four years.

The taxpayer is obliged to keep documents confirming the costs of an employee undergoing an independent qualification assessment for compliance with qualification requirements, during the entire term of the contract for the provision of services for an independent qualification assessment for compliance with qualification requirements and one year of work of an individual, passing an independent qualification assessment for compliance whose qualification requirements were paid by the taxpayer in accordance with the employment contract concluded with the taxpayer, but not less than four years.

Education expenses also include taxpayer expenses incurred on the basis of agreements on the network form of implementation of educational programs concluded in accordance with Federal Law No. 273-FZ of December 29, 2012 "On Education in the Russian Federation" with educational organizations, in particular, expenses for maintenance of the premises and equipment of the taxpayer used for training, wages, the cost of property transferred to ensure the training process, and other expenses under these agreements. Such expenses are recognized in the tax period in which they were incurred, provided that in this tax period at least one of the students who graduated from these educational organizations entered into an employment contract with the taxpayer for a period of at least one year.

Expenses related to the organization of entertainment, recreation or treatment are not recognized as expenses for the training of employees of the taxpayer or individuals provided for in this paragraph.

expenses for participation in exhibitions, fairs, expositions, window dressing, sales exhibitions, sample rooms and showrooms, production of advertising brochures and catalogs containing information on goods sold, work performed, services provided, trademarks and service marks, and ( or) about the organization itself, for a discount on goods that have completely or partially lost their original qualities during exposure.

Expenses of the taxpayer for the acquisition (manufacturing) of prizes awarded to the winners of drawings of such prizes during mass advertising campaigns, as well as expenses for other types of advertising not specified in paragraphs two to four of this paragraph, carried out by him during the reporting (tax) period, for taxation purposes are recognized in the amount not exceeding 1 percent of the proceeds from sales, determined in accordance with Article 249 of this Code.

5. Standardization costs are the costs of work on the development of national standards included in the program for the development of national standards approved by the national body of the Russian Federation for standardization, as well as the costs of work on the development of regional standards, subject to the approval of the standards as national standards by the national body of the Russian Federation for standardization, registration of regional standards in the Federal Information Fund of technical regulations and standards in the manner prescribed by the legislation of the Russian Federation on technical regulation.

Standardization expenses are not recognized as expenses for the development of national and regional standards by organizations developing them as a performer (contractor or subcontractor).

1. Other expenses related to production and sale include the following expenses of a taxpayer:

1) the amount of taxes and fees, customs duties and fees, insurance contributions to the Pension Fund of the Russian Federation for compulsory pension insurance, to the Social Insurance Fund of the Russian Federation for compulsory social insurance in case of temporary disability and in connection with motherhood, to the Federal Compulsory Medical Insurance Fund and territorial funds of compulsory medical insurance for compulsory medical insurance, accrued in accordance with the procedure established by the legislation of the Russian Federation, with the exception of those listed in Article 270 of this Code;