Accounting service: what do we pay for?
If for some reason you do not have time to find an accountant before submitting reports, but you need to report to the tax authorities, then do not despair, there is always a way out! There are companies that provide accounting services, help solve unresolved issues. They provide all sorts of services, let's combine them in one name - accounting services. For example, a qualified specialist can fully maintain accounting and tax records or engage in a separate section of accounting.
Sometimes a client needs help only in preparing reports. In such cases, you can also contact the company, implementing accounting services
. In addition, the services of firms providing accounting service,
used when you need to restore accounting. An example, in a company with the departure of the chief accountant, they found that the documents remained in complete disarray. This is where qualified accountants from firms can help you. providing accounting service.
What is charged to accounting service?
IN accounting records costs for accounting services attributed to management expenses (ordinary activity) (according to paragraph 9 of the Accounting Regulation 10/99). First, they must be reflected on account 26 “General business expenses” for those periods in which accounting services was produced. Then general business expenses are written off to the cost of production (services or works).
Ways to write off costs for accounting service:
To debit, i.e. on the left side of the production cost accounts (20, 23 or 29);
Also in debit; those. on the left side of account 90-2 "Cost of sales".
Costs for accounting services must be included in other expenses that are associated with the sale and production. In the case where companies determine taxable income by accrual, then it reflects these expenses:
On the date of the settlement in accordance with the terms of the contract;
On the date of presentation of the settlement document (for example, an act of acceptance and delivery of work; or an invoice);
IN last days reporting (tax) periods.
The "tax" accounting policy of firms establishes specific procedures for accounting for expenses for accounting services Those who use cash registers reflect the cost of accounting services in tax records by paying for accounting services.
VAT amounts submitted by firms engaged in accounting services, customers can return from the budget.
According to subparagraphs 15 and 16 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation, simplified organizations can include as expenses the amount of expenses for paying for accounting, auditing and legal services, as well as for publishing reports. However, officials put additional conditions on the inclusion of such expenses. They will be discussed in our material.
EXPENSES FOR PAYMENT OF ACCOUNTING SERVICES
Organizations and entrepreneurs using "simplification" may not keep accounting records, they must take into account fixed assets and intangible assets according to the rules accounting(Clause 3, Article 4 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”). And also reflect your income and expenses in a special Book of income and expenses. True, both the tax authorities and the Ministry of Finance insist that firms registered as LLCs or joint-stock companies should keep accounting records. Without this, they cannot be paid dividends to the founders (Letter of the Office of the Ministry of Taxation of Russia for Moscow dated October 8, 2004 No. 21-09 / 64877, letter of the Ministry of Finance of Russia dated June 8, 2005 No. 03-03-02-04).
In addition, "simplifiers" are required to submit single tax declarations to the tax authorities. Therefore, it is difficult to do without a professional accountant here. Subparagraph 15 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation states that when calculating a single tax, expenses for accounting, auditing and legal services are taken into account.
That is, the legislation on accounting does not prohibit organizations using the "simplified" system from continuing to maintain accounting records and even obliges users of the special regime to organize such accounting in relation to fixed assets and intangible assets.
The decision on how to organize accounting, the head of the company takes independently, depending on the amount of accounting work. You can create a separate structural unit, introduce the position of an accountant into the staff, keep records on your own or entrust it on a contractual basis to a third-party organization (clause 2, article 6 of Federal Law No. 129-FZ).
Chapter 26.2 of the Tax Code expressly provides that the costs of accounting services are included in the costs that reduce the single tax. The main thing is that such expenses should be economically justified and documented (clause 2 of article 346.16, clause 1 of article 252 of the Tax Code of the Russian Federation). The tax legislation does not contain other conditions.
AUDITING SERVICES
According to the Federal Law of August 7, 2001 No. 119-FZ, audit activity is understood as entrepreneurial activity which includes:
1) an independent audit of the accounting and financial statements of the organization and entrepreneurs;
2) provision of services related to the audit.
Please note that audit-related services include:
Statement, restoration and accounting;
preparation of financial (accounting) statements;
analysis of financial and economic activities of organizations and entrepreneurs;
accounting, tax, management, legal, economic and financial consulting;
representation in judicial and tax authorities on tax and customs fees;
valuation of property, valuation of enterprises as a property complex, as well as entrepreneurial risks;
development and analysis investment projects, drawing up business plans;
conducting marketing research;
training of specialists in areas related to auditing.
LEGAL SERVICES
Organizations and entrepreneurs applying the simplified taxation system may include in their expenses the amounts spent on paying for legal services (clause 15 clause 1 article 346.16 of the Tax Code of the Russian Federation). It is clear that all these services should be associated with the production activities of the subject of "simplified". And, of course, they must be documented (contracts for the provision of services, payment documents).
We add that the expenses for "simplification" are accepted in the same manner as for income tax. As for the income tax, the tax authorities have repeatedly expressed the opinion that the costs of legal services can be accepted for tax purposes only if the organization (individual entrepreneur) does not have a specialist whose official duties coincide with the list of services provided by a third-party company. Such explanations are given, for example, in the letter of the Federal Tax Service of Russia for Moscow dated December 7, 2004 No. 26-12 / 78777, as well as in the letter of the Ministry of Finance of Russia dated October 8, 2003 No. 04-02-05 / 3/78 .
An organization whose main activity is the provision of legal services is entitled to take into account, for tax purposes, reasonable and documented expenses for payment for similar services provided by third parties. The costs of paying for legal services can also be taken into account on the basis of subparagraph 15 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation. The organization has the right to independently determine to which group it will attribute such expenses (see, for example, letter of the Ministry of Finance of Russia dated March 7, 2006 No. 03-11-04 / 2/57).
COSTS FOR PUBLICATION OF ACCOUNTING STATEMENTS AND OTHER INFORMATION DISCLOSURES
Publication costs financial statements and disclosure of other information (subclause 16, clause 1, article 346.16 of the Tax Code of the Russian Federation) are accepted when calculating a single tax only when required by law.
According to Article 16 of Federal Law No. 129-FZ “On Accounting”, open joint-stock companies, banks and other credit organizations, insurance organizations, stock exchanges, investment and other funds are required to publish financial statements. In fairness, we note that most of the listed organizations cannot apply the simplified system of taxation, accounting and reporting.
What is meant by other disclosures? Well, for example, if a business company, being on a “simplified” system, acquired more than 20 percent of the voting shares of a joint-stock company or 20 percent of the authorized capital of a limited liability company. Article 106 of the Civil Code of the Russian Federation prescribes in this case to publish this information. Another example is when a limited liability company decided to reduce the authorized capital (clause 4, article 20 of the Federal Law of February 8, 1998 No. 14-FZ “On Limited Liability Companies”). Or when a joint-stock company places its securities on the organized securities market (Article 92 of the Federal Law of December 26, 1995 No. 208-FZ “On Joint-Stock Companies”).
I.A. NEMCHANINOV, tax consultant, Academy of Successful Business LLC
ROSBUH magazine, November 2006
Information updated:
Accounting services
Acting until January 1, 2013, Law No. 129-FZ “On Accounting” exempted firms using the simplified tax system from the obligation to maintain accounting records (with the exception of accounting for fixed assets and intangible assets). The legislation on accounting does not apply to individual entrepreneurs. They are required to keep only tax records.
In accordance with tax legislation, the costs of maintaining accounting records of the company have the right to attribute to expenses. But the validity of the accounting expenses of an entrepreneur often causes criticism from the tax authorities. However, the judges reject the arguments of the inspectors that the entrepreneur has no obligation to keep records. Indeed, the provisions of the Tax Code directly provide for the possibility of a "simplified" to reduce the income received by the costs associated with accounting services (clause 15, clause 1, article 346.16 of the Tax Code of the Russian Federation). In addition, the absence of an obligation to keep records does not deprive the entrepreneur of the right to keep such records (Resolution of the Federal Antimonopoly Service of the Moscow District of December 17, 2009 No. KA-A40 / 14190-09).
On January 1, 2013, Law No. 402-FZ “On Accounting” came into force, in which the possibility of accounting by entrepreneurs is provided for by paragraph 2 of Article 6. According to this rule, entrepreneurs may not be accounting in the case of their tax accounting. Consequently, accounting will allow entrepreneurs to take into account the costs of its implementation in expenses.
According to the Ministry of Finance, firms and individual entrepreneurs on the simplified tax system with the object “income minus expenses” can take into account the costs of paying for accounting services by a third-party organization (letter dated July 14, 2017 No. 03-11-11 / 2 / 44855).
This is due to the fact that the list of expenses of the “simplified”, which can be taken into account when calculating the single tax, is in paragraph 1 of Article 346.16 of the Tax Code (paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation). This list expressly states that the expenses that reduce the taxable base under the simplified tax system include accounting, auditing and legal services.
True, in order to take these services into account in expenses, they must meet the criteria specified in paragraph 1 of Article 252 of the Tax Code. That is, the expenses must be justified, documented and made for the implementation of activities aimed at generating income (clause 2 of article 346.16 of the Tax Code of the Russian Federation).
Consequently, firms and individual entrepreneurs using the "simplification" can take into account the costs of accounting, which are provided by a specialized organization.
Auditing services
Audit services are an independent verification of financial statements (audit), as well as the provision of other services (setup and maintenance of accounting, reporting, legal, management services, financial and tax consulting). This is stated in Article 1 of the Federal Law of December 30, 2008 No. 307-FZ. Auditing services can only be provided by audit companies and individual auditors. Note that since July 1, 2006, the licensing of auditing activities has been terminated.
Audit for "simplistic" can be both mandatory and voluntary. It depends on the amount of balance sheet assets (if the "simplifier" keeps accounting), volume and revenue.
Please note: regardless of revenue, assets and the number of shareholders, “simplified” firms that have the organizational and legal form of a joint-stock company are subject to a mandatory annual audit.
The costs of a voluntary audit of a firm can be fully attributed to expenses. The main thing is that audit services should be related to the production activities of the “simplifier” and documented (service contracts, acts or reports of auditors, their written consultations, payment documents). And if the company is subject to mandatory audit, then an audit report must also be issued. It is compiled in accordance with the Federal Rules (Standards) of Auditing (FSAD 1/2010), approved by Order of the Ministry of Finance of Russia dated May 20, 2010 No. 46n. The conclusion is presented in addition to the mandatory copy of the financial statements.
"Simpler" has the right to take into account the cost of services for an independent audit of accounting and financial (accounting) statements. And it does not matter who provides these services: an audit firm or an individual auditor.
Example. How to take into account the cost of audit services under the simplified tax system
Passive JSC, which applies the simplified tax system with the object of taxation "income minus expenses", keeps accounting in full. The firm entered into an agreement with an audit company. Auditors must confirm the accuracy of the reporting for the past year. The remuneration under the contract is 141,600 rubles. (including VAT - 21,600 rubles).
On the basis of subparagraph 15 of paragraph 1 of Article 346.16 of the Tax Code, 120,000 rubles can be included in the company's expenses. Input VAT from audit services in the amount of 21,600 rubles. can be taken into account in the expenses of the company on the basis of subparagraph 8 of paragraph 1 of Article 346.16 of the Tax Code.
In addition to audit services related to an independent audit of accounting and financial reporting, audit firms (or individual auditors) may provide services related to the audit, as well as other services related to audit activities.
Other services include, in particular:
- setting, restoring and maintaining accounting and tax records, drawing up financial (accounting) statements, accounting consulting;
- preparation of tax calculations and declarations;
- tax consulting;
- analysis of financial and economic activities of organizations and individual entrepreneurs, economic and financial consulting;
- management consulting, including those related to the restructuring of organizations;
- legal advice, as well as representation in judicial and tax authorities in tax and customs disputes;
- valuation of property, valuation of enterprises as property complexes, as well as entrepreneurial risks;
- development and analysis of investment projects, preparation of business plans;
- conducting research and experimental work in the field related to auditing, and disseminating their results, including on paper and electronic media.
Legal services
Legal services include:
- legal advice in all branches of law;
- legal work to ensure economic activity;
- representation in court;
- legal expertise of constituent and other documents;
- drafting statements, contracts, lawsuits, agreements, contracts, claims and other legal documents;
- selection and systematization of normative acts, compilation of reference books on legal issues;
- research work in the field of law, etc.
To include such costs in the composition of expenses, do not forget about their "economic justification". These costs must be related to the activities of your firm. So, for example, if the head of the company defends his personal interests in court and attracts lawyers for this, then these costs cannot be included in the simplified tax system costs.
The firm may have its own legal service. However, a situation is possible in which there are no employees who have the necessary legal qualifications to solve certain issues in the company's staff. In this case, the firm has the right to use the services of a third-party law firm. These expenses will be economically justified and will reduce taxable income (see letter of the Federal Tax Service of Russia for Moscow dated December 7, 2004 No. 26-12/78777).
Even if the main activity of the “simplifier” is the provision of legal services, it has the right to engage a third-party firm and take into account the payment for the rendered legal services in expenses.
It is up to the company to determine which group of expenses to attribute such costs to. So, they can be taken into account either as part of material expenses (as expenses for the purchase of production services), or as expenses for accounting, auditing and legal services (see letter of the Ministry of Finance of Russia dated March 7, 2006 No. 03-11-04 / 2 /57).
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