What costs can be written off? How to write off expenses as much as possible? All organizations dream of lowering their income tax base by writing off as many expenses as possible. But there are often situations when all expenses seem to have been taken into account legally, but the tax inspectorate

In the case when an enterprise “incurs” expenses that, for various reasons, cannot be attributed to the cost of activities of the current period, we are talking about future period expenses (FPR). It should be noted that such a concept is absent in tax accounting, but is common in accounting. How is RBP written off? What kind of transactions are used to document such transactions? What account is used? More details below.

How deferred expenses are written off

With the entry into force of amendments to clause 65 of Order of the Ministry of Finance No. 34n dated July 29, 1998 (Order of the Ministry of Finance No. 186n dated December 24, 2010), the term “deferred expenses”, familiar to many accountants, ceased to exist. The interpretation has changed to the following: “conditions for recognition of assets established by regulatory legal acts on accounting.” In other words, RBP are now referred to as the costs of the enterprise of the current period, but at the same time they relate to business costs in future periods, reflected and written off in the accounting system in accordance with the regulatory requirements for recognizing objects as assets. The write-off period depends on the length of time, which is approved at the legislative level or in specific contractual conditions.

How to write off deferred expenses? The absence at the legislative level of precise regulations for the classification of BPO leads to the generation of many methods of capitalization and subsequent write-off. The nuances depend on the type of activity of the enterprise. In general, the requirements of the following regulations should be taken into account:

• PBU 14/2007 - the provisions of clause 39 state that payments to an organization for the right to operate means of individualization or products of intellectual activity are written off evenly as RBP, taking into account the contractual period of validity.
• PBU 2/2008 - the provisions of clause 16 determine that preparatory expenses incurred on future projects are recognized as RBP, that is, as revenues under such contracts are capitalized.
• PBU 10/99 - the provisions of clause 19 establish that in accounting it is necessary to use the method of uniform write-off of expenses through a reasonable distribution of costs between different periods. Moreover, such expenses affect similar receipt of income and are not subject to cumulative attribution to the period in which income arises.

How deferred expenses are written off - postings

To write off RBP, account 97 with the same name is used. Before assigning costs to future periods, you should make sure that there are no conditions for recognizing assets in the form of intangible objects, fixed assets or inventories. If such grounds exist, it is necessary to arrive at the object in accordance with regulatory requirements. If not, report as BPO.

Deferred expenses are written off - posting:

• D 97 K 60, 76 or immediately from 51 - costs are reflected in accounting as RBP.
• D 20 (44, 26, 25) K 97 – reflects the partial write-off of RBP to the cost of the current period.

Note! For correct reflection in the accounting system of the financial statement, it is necessary to determine the write-off period. If such a period is not established in the contract, it is necessary to approve it independently according to the rules of the enterprise’s accounting policy (evenly throughout the contractual period of validity, in proportion to the volume of revenue, etc.).

How to reflect in an organization's accounting the write-off of costs for production that did not produce products? Based on the results of a consumer market study, the organization decided to discontinue production of one of the main types of products and eliminate the work in progress (WIP) associated with the production of these products. Based on the order of the manager, the specified work in progress was liquidated, about which a corresponding act was drawn up (the costs of liquidating the work in progress are not considered in this scheme). According to accounting data, the actual cost of liquidated work in progress is 560,000 rubles, including direct costs for liquidated work in progress - 450,000 rubles. (which is equal to the amount of direct costs for this work in progress according to tax accounting data), indirect costs allocated to this work in progress are 110,000 rubles. (which is equal to the amount of indirect expenses recognized in tax accounting).

Accounting Costs for the production of products are expenses for ordinary activities, on the basis of which the cost of finished products is formed (clauses 5, 7 of the Accounting Regulations “Costs of the Organization” PBU 10/99, approved by Order of the Ministry of Finance of Russia dated 06.05.1999 N 33n). As a general rule, the actual cost of finished products, formed on the basis of expenses for ordinary activities, is taken into account when determining the financial result from ordinary activities (included in the cost of sales) when selling finished products (clause 9, paragraph 2, clause 19 of PBU 10/ 99). Costs for the production of products that have not gone through all stages of the technological process (which have not formed the cost of the finished product) are work in progress (clause 63 of the Regulations on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n). Currently, the procedure for distributing costs attributable to finished products and work in progress is not regulated by the current PBUs. This procedure is determined by the organization independently, taking into account developed industry recommendations and is enshrined in the accounting policy of the organization (clause 7 of the Accounting Regulations “Accounting Policy of the Organization” (PBU 1/2008), approved by Order of the Ministry of Finance of Russia dated October 6, 2008 N 106n). WIP can be reflected in the balance sheet at the actual or standard (planned) production cost (paragraph 2 of clause 64 of the Regulations on Accounting and Financial Reporting). Costs in work in progress are accounted for in account 20 “Main production”. In this case, the debit of account 20 reflects direct costs associated directly with the production of products (in correspondence with the credit of accounts for inventory accounting, settlements with employees for wages, etc.), as well as indirect costs associated with the management and maintenance of the main production ( in correspondence with accounts 25 “General production expenses” and 26 “General business expenses”) (Instructions for the application of the Chart of Accounts for accounting financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n). In this case, the work in progress is liquidated by decision of the organization’s management. Consequently, it becomes obvious that the costs incurred for the production of these products will not bring economic benefits to the organization in the future, and therefore they should be recognized in the income statement as other expenses (clause. 11, para. 4 clause 19 PBU 10/99). Such an operation is reflected by an entry in the debit of account 91 “Other income and expenses”, subaccount 91-2 “Other expenses”, and the credit of account 20 (Instructions for using the Chart of Accounts). In conclusion, we recall that refusal by decision of the authorized body to continue part of the activity leads to the termination of part of the organization’s activities (clause “c”, clause 6, clause 7 of the Accounting Regulations “Information on Discontinued Activities” PBU 16/02, approved by the Order Ministry of Finance of Russia dated July 2, 2002 N 66n). Information on discontinued activities, which can be separated into a separate operating or functional segment, is subject to disclosure in the financial statements in the manner established by Section. III PBU 16/02 (clauses 4, 5 PBU 16/02). Value added tax (VAT) With regard to VAT on materials (works, services) used for the production of liquidated work in progress, we note the following. Materials (work, services) were purchased for the production of products, the sale of which was subject to VAT, and therefore VAT upon their acquisition was taken for deduction in the generally established manner (clause 1, clause 2, article 171, clause 1, article 172 of the Tax Code of the Russian Federation ). In connection with the liquidation of the work in progress, it becomes obvious that no transactions subject to VAT will be carried out in relation to the purchased materials (works, services). According to the Russian Ministry of Finance, expressed in numerous responses to private requests from taxpayers, it is necessary to restore previously deductible VAT on goods (work, services) in the event that these goods (work, services) were not actually used in carrying out transactions subject to VAT. Thus, the Letter of the Ministry of Finance of Russia dated March 29, 2012 N 03-03-06/1/163 indicates the need to restore VAT on goods (works, services) purchased for production that did not produce a product. However, this opinion seems uncontroversial, which is confirmed by numerous judicial practices. This is due to the fact that the list of cases of VAT restoration given in paragraph 3 of Art. 170 of the Tax Code of the Russian Federation, is exhaustive and does not indicate such a basis as the actual failure to carry out transactions subject to VAT in relation to purchased goods (works, services), on which VAT was legally accepted for deduction. In this regard, the organization does not have the obligation to restore the amounts of “input” VAT accepted for deduction in such cases. In this scheme, we proceed from the assumption that the organization, guided by the above point of view, does not restore the VAT previously accepted for deduction when liquidating work in progress. Additionally, on the issue of restoring VAT on goods (works, services) that were not actually used in carrying out transactions subject to VAT, see the Encyclopedia of VAT Disputes, sections “Is it necessary to restore VAT accepted for deduction on goods (works, services) purchased to fulfill an order if it is canceled (clause 3 of article 170 of the Tax Code of the Russian Federation)?", "Is it necessary to restore VAT in the event of theft (theft), destruction, defective goods, loss, confiscation of goods, etc. (clause 3 of article 170 of the Tax Code of the Russian Federation)?", "Is it necessary to restore VAT upon disposal (liquidation) of fixed assets before the expiration of their useful life (clause 3 of Article 170 of the Tax Code of the Russian Federation)?". Corporate income tax The amount of costs for production that does not produce products is included in non-operating expenses for profit tax purposes. Recognition of the specified expense is carried out on the basis of an act of the organization approved by the head in the amount of direct costs determined in accordance with Art. Art. 318 and 319 of the Tax Code of the Russian Federation (clause 11, clause 1, article 265 of the Tax Code of the Russian Federation). Let us recall that the organization independently determines in its accounting policy for tax purposes a list of direct costs associated with the production of products (clause 1 of Article 318 of the Tax Code of the Russian Federation). At the same time, the mechanism for allocating costs for production and sales must contain economically feasible indicators determined by the technological process (Letters of the Federal Tax Service of Russia dated 02/24/2011 N KE-4-3/, Ministry of Finance of Russia dated 02/07/2011 N 03-03-06/1/79 ). When forming the composition of direct expenses in tax accounting, an organization can take into account the list of direct expenses used for accounting purposes (Letters of the Ministry of Finance of Russia dated May 2, 2012 N 03-03-06/1/214, dated December 19, 2011 N 03-03-06/ 1/834). The distribution of direct costs for work in progress is made by the organization taking into account the provisions of paragraph 1 of Art. 319 of the Tax Code of the Russian Federation. The amount of indirect costs for production and sales incurred in the reporting (tax) period is fully included in the expenses of the current reporting (tax) period (clause 2 of Article 318 of the Tax Code of the Russian Federation). Application of PBU 18/02 Due to the fact that in accounting the organization, when forming the cost of production, takes into account all costs (including indirect costs), and in tax accounting, the amount of indirect costs of production relates to the expenses of the current period, the organization, when forming the cost of production, faces taxable temporary differences leading to the formation of deferred tax liabilities (DTL). These differences are repaid when the cost of production is recognized as an expense in accounting, in this case at the time the cost of liquidated products is included in other expenses (clause clauses 15, 18 of the Accounting Regulations “Accounting for calculations of corporate income tax” PBU 18/02, approved by Order of the Ministry of Finance of Russia dated November 19, 2002 N 114n).

Contents of operations	Debit	Credit	Amount, rub.	Primary document
Formation of the cost of work in progress
Reflects direct costs that form the cost of work in progress	20	10, 02, 70, 69, etc.	450 000	Request-invoice, Payroll, Accounting certificate-calculation
The amount of indirect costs is included in the cost of the work in progress	20	25, 26	110 000
IT reflected (110,000 x 20%)	68	77	22 000	Accounting certificate-calculation
Write off the cost of work in progress
WIP write-off reflected	91-2	20	560 000	Act on write-off of work in progress, Accounting certificate-calculation
ONO repaid (110,000 x 20%)	77	68	22 000	Accounting certificate-calculation

On the specifics of using unified forms of primary accounting documents from January 1, 2013, see the commentary. T.E. Melikovskaya,
Consulting and analytical center for accounting and taxation

Question 2. Cost accounting for motor transport.

Motor vehicles are widely used in agricultural enterprises. It is used for the import of materials necessary for production (petroleum products, mineral fertilizers, spare parts), export of products, on-farm transportation, etc.

Accounting for the costs of operation and maintenance of vehicles is carried out on subaccount 4 “Motor transport” of account 23. This subaccount takes into account the costs of freight, passenger, passenger vehicles and special-purpose vehicles.

Costs are taken into account by item:

1. “Wages with contributions for social needs”;

3. "Works and services";

4. "Organization of production and management";

5. "Other costs."

In the article "Wages with contributions for social needs" take into account the amount of remuneration of drivers, other workers servicing vehicles, as well as the amount of the accrued reserve for vacations. This article reflects contributions to the pension fund, social and medical insurance of workers involved in the operation and maintenance of vehicles.

Loaders' labor costs are not included in vehicle transport costs. These amounts are written off directly to the accounts to which vehicle services are included (accounts for materials, production costs, product sales, etc.).

D – 23.4 Wages accrued to drivers and employees

K – 70,69,96 servicing vehicles and deductions made for social needs

In the article "Maintenance of fixed assets" take into account the accrued amounts of depreciation and repair costs for fixed assets related to motor vehicles: cars, trailers, equipment, platforms, etc.

1 D – 23.4 Accrued depreciation on fixed assets

K – 02 (cars, garages)

2 D – 23.4 Oil products written off for vehicle operation

This article takes into account the costs associated with restoring the wear of car tires. This includes the costs of vulcanizing tires, applying treads and other work to repair and restore them. This item is used to write off the cost of tires when replacing worn ones.

D – 23.4 Tires written off for vehicle operation

According to the article "Works and services" take into account the work performed for vehicles and services of other auxiliary industries and third-party organizations.

D – 23.4 The costs of motor transport include services

K – 23.60 auxiliary production (RM, electrical) and third-party organizations

Article "Production organization and management" allocated to account for the costs of maintaining garage shop personnel and other general garage expenses, which are previously accumulated item by item.

D – 23.4 Transferred to the cost of work and services

K –25.26 motor transport share of general production and general business expenses.

According to the article "Other expenses" take into account the write-off of small equipment, work clothes, safety shoes, and other expenses not included in previous articles.

D – 23.4 Work clothes and special footwear issued were written off

By –10.12 for drivers and workers servicing vehicles.

By account credit 23.4 the write-off of actual costs is reflected. During the year, work performed by motor transport is distributed to consumers at a planned cost of 1 t/km.

The actual cost t/km is determined at the end of the year and then an adjustment is made (the planned cost is brought to the level of actual costs). To do this, calculate the total amount of actual costs accounted for debit invoices, minus the cost of used oil and other returnable materials, and divide it by the number of t/km performed by vehicles without self-service work.

S/st 1t/km =amount actual costs – s/st labor. oils and other materials

number of t/km (without self-service work)

For passenger vehicles, the cost of one machine-day for transporting people is calculated, for special non-transport vehicles - one machine-day of operation of special machines.

1 D – 10,11,41,43 Motor transport services written off as cost

By –23.4 delivery of goods and materials

2 D –20,23,25,26 Motor transport services provided were written off

K –23.4 main, auxiliary production

(assigned to OP and OH needs)

3 D –44.90.91 Motor transport services included in

K –23.4 cost of sales (for products, fixed assets and other property)

On the credit side, accounts 23.4 reflect the cost of capitalized used oil, worn tires, and materials.

Now we have one of the most extensive and sometimes very complex topics. Perhaps, even in five, or even ten visits, it is impossible to study it all. Today we will only talk about it in general, outline the paths, highlight the main points around which we will build further study of accounting.

A little theory

Today we are considering a topic in which the terms “costs and expenses”, “grouping by costs and expenses”, “classification” are constantly encountered. How to understand where is what? When I looked into books on accounting, every time I caught myself asking myself the question: “In the examples, are these costs or expenses? What is the correct term to use? It seems that the author uses costs and in the next sentence already uses the term costs. Confusion, that's all.

Let us now repeat the meaning of these terms once again, so that later we can clearly perceive what we mean when we say them. Fine?

Costs are the exchange of monetary resources for something else that a business can store and use. For example, the company bought goods and materials. Spent money, but did not lose it, because “money turned into other resources.”

The transfer of materials to production or household needs occurs as follows:

• the cost of these materials is calculated, for example, the average cost.
• Due to posting, materials are reduced by 10th account in the calculated amount and quantity
• and this amount comes to the cost accounts (20, 23, 25, 26, 44)
• until the end of the month, such accumulated amounts can safely be said to be expenses

But when the process of closing the month begins and these costs begin to participate in the calculation of the financial result, then they turn into the concept of expenses, i.e. these are costs taken into account for the financial result to calculate profit, from which “Income Tax” is then taken

Not all desired costs of an enterprise can be classified as expenses. Those. not all costs can be included in the financial result formula for calculating profit. Permission for certain types of expenses is stipulated in the Tax Code (Tax Code of the Russian Federation).

Let's look at cost accounting accounts in the following activities:

Provision of services

There are mainly two cost accounts used here - 26 and 91.2.

Moreover, the 26th account accumulates expenses over the course of a month, which will then go to the 90th account, but as expenses. When account 26 is closed (transferred) to account 90, it is called the direct costing method.

A 91.2. the account is immediately an expense, since it itself is already a formula for the financial result. From previous articles we already know that account 91.2 includes such basic expenses of the enterprise as bank services for servicing the current account and interest on the loan.

Account 26 for services includes all other costs: employee salaries, premises rental, office, Internet services, communications, payroll taxes, depreciation of fixed assets. Those. basically everything that relates to current activities. Let's look at the 26th score, let's look at its characteristics.

Trade

Accounting account 91.2 accounts, sometimes 26, are also present in trading. Nevertheless, the main accounting account for costs in trade is account 44 “Sales expenses”. Look at its characteristics.

chart of accounts from the 1C Accounting 7.7 program

chart of accounts from the 1C Accounting 8 program

We see that the account is analytical: there are subaccounts and subcontos. The account is fully active, so the accumulation of expenses will be on the debit side, and the write-off will be on the credit side of the account.

How does 44 count work?

To begin with, let us remember that 44 includes those costs that are incurred in the trading process. If the company is engaged only by trade, then in accounting she will have 44 and 91.2 cost accounts. The most common expense items for trading companies are the wages of sellers and taxes on them, rent, utility bills and everything else that is associated with the place of trade. They repaired the electrical wiring in the store (they did us a favor) - that will also go towards bill 44. If there is a dedicated accountant responsible for the operation of a retail outlet, then all of his wages and taxes from it will go to account 44.

If the company, in addition to trade, also provides services, or there is production, then the wages of the chief accountant, manager, manager’s driver, rent and electricity in the main office, etc. - all this will go to the 26th count. Did you get the meaning?

Special types of costs. Trading organizations have special types of costs: transport and commercial costs for sale. What's interesting about them? Let's figure it out.

Fare
When buying a product, each company would be happy if the supplier, at the same price that sold us the product, also delivered it to our warehouse. But this doesn't happen. Our company always has additional costs for delivering goods to its warehouse. And the further away the supplier is, the higher the overhead (transport) costs.

As a result, we have the delivered goods at the purchase price and some cost for delivery (the cost of transportation costs). Now we have a dilemma: how to handle these transportation expenses? We are allowed two ways:

First way. Take the shipping amount, calculate the proportion and distribute the shipping amount for each item purchased. Document all this by posting to account 41. In this case, the price of the purchased product in the company’s warehouse and in the reports will be as accurate as possible.

And when this product is sold, the most accurate purchase price will be included in the financial result formula. That part of the goods that remains unsold will also contain part of the transport, don’t you agree? In other words, excess transportation costs will not be included in the financial result formula.

Second way. The purchased goods are accounted for 41, and transportation costs are accounted for 44. Then at the moment of “closing the month” 44 the entire account for 90 will be closed. It turns out that transport vehicles were included in the formula, but all the goods were not sold or were not sold at all. In other words, we have unreasonably increased costs, but this is impossible.

In this case, transport costs on account 44 will go to account 90 only in the part in which the goods were sold, i.e. in proportion to the goods sold. As a result, the transportation costs available to our company, when closing 44 accounts, will not all go to 90, don’t you agree? The amount of transportation costs will remain, i.e. 44 account will not be closed entirely - there will be a balance.

Business expenses
These include costs that contribute to the promotion and sale of goods. The most common are packaging, advertising, and marketing activities.

Production

As you noticed, we are moving forward. The production combines 26 counts, 44 counts and 91.2 counts. In addition, it also has its own main accounting accounts - 20, 23, 25, 26, 28.

91.2 and 44 accounts work the same way as for previous types of activities. But the 20th accounts work in a special way. Let me tell you very briefly now.

Basic accounting accounts in production: 20, 25, 26

About 26 count we can say that he collects the expenses of the entire enterprise such as management, administration. Those. all expenses that cannot be attributed either to trade (44 account) or to production (20, 23, 25, 28). In other words, account 26 is an accounting of administrative expenses for the entire business.

20 count- this is an account for accounting for the production of products itself, but... 23 and 25 are also accounts involved in the production of products. What is the difference? The point is that account 20 first collects only those costs that can be directly attributed to a specific type of product.

25 count collects those costs that cannot be accurately attributed to the specific products being manufactured, but only to the workshop. An example is indispensable here.

Let’s take one workshop, one machine, one type of product, no matter how many employees. Let them work in turns, in shifts, as they wish. What is production (let's simplify) - this is the cost of raw materials, employee salaries, payroll taxes, electricity for the machine, depreciation of the machine, depreciation or rent of the workshop. Under our condition, all costs incurred immediately fall on this one specific type of product.

Let's complicate production, bringing it closer to the real thing. There is still only one workshop, one machine, two types of products, 4 employees. Two people produce the products, one is a watchman, one maintains the cleanliness of the premises.

Well, how can we now accurately determine the costs of electricity, depreciation of a machine, depreciation (rent) of a building, wages of a watchman and technical personnel, payroll taxes for a specific type of product manufactured? What if this watchman guards two workshops? Do technical personnel only clean this workshop and production area?

It turns out that part of the costs is no longer so easy to immediately attribute to the 20th invoice for a specific type of product, don’t you agree? This is what the 25 count is for.

Conclusion

Okay, let's stop there today. Try to draw conclusions, take notes on them. If you want, share your findings with me. To do this, use the Contacts menu or the button at the bottom of the article.

Materials in an enterprise are objects of the real world that can be seen and touched. The assignment of objects to the name materials occurs according to the role......

Write-off of entertainment expenses possible in accordance with the requirements of the Tax Code of the Russian Federation, subject to documentary confirmation of the fact of their commission, as well as certification of their economic justification. How are these expenses written off taking into account relevant legal requirements?

How to write off entertainment expenses: basic legal principles

Representation expenses (RP) as a separate category of expenses are considered only in tax accounting. Therefore, the procedure for writing off these expenses (in practice, carried out in order to reduce the tax base of the enterprise) should be carried out on the basis of the principles of their confirmation and economic feasibility - key from the point of view of tax accounting.

These principles, in particular, are enshrined in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, which establishes that in order to reduce the tax base of a company that pays income tax, expenses that are documented and economically justified can be used.

PR can also be used to reduce the tax base - but only in an amount not exceeding 4% of labor costs at the enterprise in the corresponding reporting period (clause 2 of Article 264 of the Tax Code of the Russian Federation).

If, based on the results of the 1st quarter, half a year or 9 months, the company still has unwritten-off PR (exceeding 4% of labor costs), they can be added when calculating tax for the year. But provided that at the end of the year, labor costs will be calculated in the amount at which the required PR norm is achieved (4%) based on the results of the tax period.

Write-off of entertainment expenses: basic documents

Confirmation and economic justification of PR for the purpose of their write-off can be carried out through a wide range of documents. Their set, compiled by the accounting department for the purpose of justification write-off of entertainment expenses, can be represented:

• a report on the PR, as well as a primary report supplementing it (these documents are recommended for use in the letter of the Ministry of Finance dated April 10, 2014 No. 03-03-RZ/16288);
• act on the PR (letters of the Ministry of Finance dated November 1, 2010 No. 03-03-06/1/675, dated March 22, 2010 No. 03-03-06/4/26);
• by order of the manager on the implementation of the PR, an estimate for these expenses (letter of the Ministry of Finance dated November 13, 2007 No. 03-03-06/1/807);
• any primary document that meets the requirements of paragraph 2 of Art. 9 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ (letter of the Federal Tax Service of the Russian Federation dated May 8, 2014 No. GD-4-3/8852)
• program of the representative event (letter of the Federal Tax Service of the Russian Federation dated April 12, 2007 No. 20-12/034115).

Considering the above legal acts from the point of view of their legal force, as well as novelty, we can come to the conclusion that PR can be confirmed (from the point of view of recognizing their validity) only:

• through a report;
• primary supplementary to this report.

At the same time, many companies prefer to create a complete set of the documents listed above (that is, ever recommended), which confirms the completion of PR.

This preference may be due to:

• strict standards of internal corporate reporting (presuming that management has tools for effective control over expenses, including representative expenses);
• the desire of firms to further justify the economic feasibility of PR - as a necessary condition for the possibility of their use in order to optimize taxation.

In particular, many companies prefer to confirm the fact of writing off PR by issuing a separate local regulatory document - an act on writing off the relevant expenses.

Let us consider the features of its application and composition in more detail.

How to draw up an act for entertainment expenses (sample document structure)

This act is usually drawn up at the end of an official event. For this purpose, a special commission of competent specialists can be formed at the enterprise. Their task is:

• in the correct preparation of the document;
• carrying out an analysis of the data reflected in it, as well as making a responsible decision to recognize the expenses that are recorded in the act as justified;
• supplementing the document with other necessary sources.

The relevant commission may include a chairman, as well as ordinary participants.

The act in question may contain:

• date, title of the document;
• information about the representative event held (its name, location);
• information about the competent employees drawing up and certifying the act;
• a list of PRs, as well as the amounts that correspond to them and are certified by competent employees;
• the conclusion of competent employees on the validity of the implementation of the PR specified in the act;
• signatures of the competent employees who drew up the act.

An act on PR can be either an independent local regulatory act or an annex to another standard - for example, an order to hold an official event.

An important nuance: despite the fact that the act in question is signed, as we noted above, by competent persons, the Federal Tax Service of the Russian Federation believes that it should also be approved by the director of the company (letter of the Federal Tax Service of the Russian Federation for Moscow dated December 22, 2006 No. 21-11/113019).

The document in question may also include links to documents that confirm the PR. For example, for a primary account, which is also issued in order to certify the legality of writing off these expenses.

Note that the primary report, as a rule, supplements the report, and not the PR act. However, in many companies the first document includes elements of the second or corresponds to its structure, but is called a PR report.

Where can I download a sample of filling out an act for writing off entertainment expenses?

You can view a sample of filling out the relevant act on our portal, and download the document from the link below.