Today, not all expenses in organizations are taken into account for tax purposes. The law defines this concept as expenses that are incurred by taxpayers, but at the same time the income tax base is not reduced. The definition of this concept in Russia is given in Article 270 of the Tax Code of the Russian Federation. This article describes almost fifty different types of expenses, each of which is highlighted as a separate part.

So, expenses that are not taken into account for tax purposes are, first of all, dividends and amounts of distributed income. The second amount, which relates to expenses not taken into account for tax purposes, is allocated in Article 270 of the Tax Code of the Russian Federation for penalties, as well as fines and sanctions contributed to the budget from government organizations that have the right to make such decisions.

Contribution to the authorized capital is another important type of expense that is not taken into account for tax purposes. This is how they are written down in Article 270 of the Tax Code of the Russian Federation with amendments and comments.

The next line in the text of the disposition is the income tax charged for emissions of substances that pollute the environment and exceed the norm. The following paragraphs of the article with all their changes and comments will be given below.

Article 270 of the Tax Code of the Russian Federation - description of the main points

When determining the tax base, the following expenses are not taken into account: 1) in the form of dividends accrued by the taxpayer and other amounts of profit after taxation; 2) in the form of penalties, fines and other sanctions transferred to the budget (to state extra-budgetary funds), interest payable to the budget in accordance with Article 176.1 of this Code, as well as fines and other sanctions levied by state organizations, which are subject to the legislation of the Russian Federation the right to impose these sanctions has been granted; 3) in the form of a contribution to the authorized (share) capital, a contribution to a simple partnership, to an investment partnership; 4) in the form of a tax amount, as well as the amount of payments for excess emissions of pollutants into the environment; 5) in the form of expenses for the acquisition and (or) creation of depreciable property, as well as expenses incurred in cases of completion, additional equipment, reconstruction, modernization, technical re-equipment of fixed assets, with the exception of the expenses specified in paragraph 9 of Article 258 of this Code; 6) in the form of contributions for voluntary insurance, except for the contributions specified in Articles 255, 263 and 291 of this Code; 7) in the form of contributions to non-state pension provision, except for the contributions specified in Article 255 of this Code; 8) in the form of interest accrued by the taxpayer-borrower to the creditor in excess of the amounts recognized as expenses for tax purposes in accordance with Article 269 of this Code; 9) in the form of property (including funds) transferred by a commission agent, agent and (or) other attorney in connection with the fulfillment of obligations under a commission agreement, agency agreement or other similar agreement, as well as in payment of expenses made by the commission agent, agent and ( or) by another attorney for the principal, principal and (or) other principal, if such costs are not subject to inclusion in the expenses of the commission agent, agent and (or) other attorney in accordance with the terms of the concluded agreements; 10) in the form of amounts of deductions to the reserve for depreciation of investments in securities created by organizations in accordance with the legislation of the Russian Federation, with the exception of amounts of deductions to reserves for depreciation of securities made by professional participants in the securities market in accordance with Article 300 of this Code; 11) in the form of guarantee contributions transferred to special funds created in accordance with the requirements of the legislation of the Russian Federation, intended to reduce the risks of non-fulfillment of obligations under transactions when carrying out clearing activities or activities for organizing trading on the securities market; 12) in the form of funds or other property that are transferred under credit or loan agreements (other similar funds or other property, regardless of the form of registration of borrowings, including debt securities), as well as in the form of funds or other property that are used to repay such borrowings ; 13) in the form of amounts of losses for objects of service industries and farms, including objects of housing, communal and socio-cultural spheres in part exceeding the maximum amount determined in accordance with Article 275. 1 of this Code; 14) in the form of property, work, services, property rights transferred in advance payment by taxpayers determining income and expenses on an accrual basis; 15) in the form of amounts of voluntary membership fees (including entrance fees) to public organizations, amounts of voluntary contributions from participants in unions, associations, organizations (associations) for the maintenance of these unions, associations, organizations (associations); 16) in the form of the cost of gratuitously transferred property (work, services, property rights) and expenses associated with such transfer, unless otherwise provided by this chapter; 17) in the form of the value of property transferred within the framework of targeted financing in accordance with subparagraph 14 of paragraph 1 of Article 251 of this Code; 18) in the form of a negative difference resulting from the revaluation of precious stones when the price lists were changed in accordance with the established procedure; 19) in the form of amounts of taxes presented in accordance with this Code by the taxpayer to the buyer (acquirer) of goods (work, services, property rights), unless otherwise provided by this Code; 20) in the form of funds transferred to trade union organizations; 21) in the form of expenses for any types of remuneration provided to management or employees in addition to remuneration paid on the basis of employment agreements (contracts); 22) in the form of bonuses paid to employees from special-purpose funds or targeted revenues; 23) in the form of amounts of financial assistance to employees; 24) to pay additional vacations provided under the collective agreement (in excess of those provided for by current legislation) to employees, including women raising children; 25) in the form of bonuses to pensions, one-time benefits to retiring labor veterans, income (dividends, interest) on shares or contributions of the organization’s workforce, compensation charges in connection with price increases made in excess of the income indexation according to decisions of the Government of the Russian Federation, compensation increasing the cost of food in canteens, buffets or dispensaries or providing it at reduced prices or free of charge (with the exception of special food for certain categories of workers in cases provided for by current legislation, and with the exception of cases where free or reduced-price meals are provided for in employment agreements (contracts) and (or) collective agreements; 26) for payment of travel to the place of work and back by public transport, special routes, departmental transport, with the exception of amounts to be included in the costs of production and sale of goods (work, services) due to the technological features of production. , and with the exception of cases where the cost of travel to and from work is provided for by employment agreements (contracts) and (or) collective agreements; 27) to pay price differences when selling goods (work, services) to employees at preferential prices (tariffs) (lower than market prices); 28) to pay price differences when selling products from subsidiary farms at preferential prices for the organization of public catering; 29) to pay for vouchers for treatment or recreation, excursions or travel, classes in sports sections, circles or clubs, visits to cultural, entertainment or physical education (sports) events, subscriptions not related to subscriptions to normative-technical and other used for production purposes literature, and payment for goods for personal consumption of employees, as well as other similar expenses made for the benefit of employees; 30) in the form of expenses of taxpayers-organizations of the state stockpile of special (radioactive) raw materials and fissile materials of the Russian Federation on operations with material assets of the state stockpile of special (radioactive) raw materials and fissile materials associated with the restoration and maintenance of the specified stock; 31) in the form of the value of the shares transferred by the taxpayer-issuer, distributed among shareholders by decision of the general meeting of shareholders in proportion to the number of shares owned by them, or the difference between the par value of new shares transferred in replacement of the original ones and the par value of the initial shares of the shareholder when distributing shares among shareholders with an increase the issuer's authorized capital; 32) in the form of property or property rights transferred as a deposit or pledge; 33) in the form of amounts of taxes accrued to budgets of various levels in the event that such taxes were previously included by the taxpayer as expenses, when writing off the taxpayer's accounts payable for these taxes in accordance with subparagraph 21 of paragraph 1 of Article 251 of this Code; 34) in the form of amounts of targeted contributions made by the taxpayer for the purposes specified in paragraph 2 of Article 251 of this Code; 35) expired on January 1, 2011; 36) expired on January 1, 2008; 37) in the form of amounts in

Legal advice under Art. 270 Tax Code of the Russian Federation

Maria Bolshakova

How not to pay tax?. I registered the company, received all the documents, and opened a current account. The VAT tax system, for now I will not engage in any income-generating activities, for this I need to obtain various permits that cost quite a bit. Accordingly, I will periodically make write-offs from the account within 6 months, since there are no large financial opportunities right away. Attention, question: how can I replenish my account, but so that the tax authorities do not perceive these replenishments as income? What can be done?

• Lawyer's answer:

  Firstly, the tax system can be OSNO or simplified tax system. Secondly, if you are the founder of an organization and you have more than 50% in the capital, then fill out the account as an interest-free loan from the founder or free assistance from the founder (if the money will not be returned to you). In accordance with subparagraph 10 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation, receipt money or other property under a loan agreement is not income for the borrowing organization. Consequently, these amounts are not included in the income tax base. And according to paragraph 12 of Article 270 of the Tax Code of the Russian Federation, repayment of this loan will also not be an expense of the company accepted for profit tax purposes. Since the funds received from the loan are not the income of the borrowing company, they are, accordingly, not subject to VAT. This follows from subparagraph 15 of paragraph 3 of Article 149 of the Tax Code of the Russian Federation.

Petr Bachagov

Are entertainment expenses included in the cost of sales?! plz tell me. i.e., when calculating income tax, do we take them into account separately as expenses?)

• Lawyer's answer:

  In accordance with PBU 10/99 in accounting, entertainment expenses are taken into account in full and are reflected as part of expenses for ordinary activities and are reflected in the debit of account 26 “General business expenses” in correspondence with the credit of accounts 71, 60 and 76. If the organization is engaged in trading activities, then entertainment expenses can be reflected in account 44 “Sales expenses”. Chapter 25 of the Tax Code of the Russian Federation includes entertainment expenses as part of other expenses associated with production and sales (subclause 22 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation). Representation expenses during the reporting (tax) period are included in other expenses taken into account when determining the tax base for income tax, in an amount not exceeding 4% of the taxpayer's expenses for wages for this reporting (tax) period. This is precisely the rule established by paragraph 3 of subparagraph 22 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. Representation expenses in terms of exceeding the maximum amount established by the Tax Code of the Russian Federation are included in expenses not taken into account for taxation (clause 42 of Article 270 of the Tax Code of the Russian Federation).

Eduard Pravosudov

goods (slave, conv), expenses for which are not taken into account when calculating income tax - give examples of such expenses

• Choose any of Article 270 of the Tax Code

Leonid Perekhutov

• Lawyer's answer:

• Evgeniy Tataurov

  I want to do charity work and donate computers to an orphanage - do I need to pay taxes?

  • Lawyer's answer:

    If you decide to engage in charity, then keep in mind that you can “do good” solely through pure profit. However, it will not be possible to reduce taxable income for such expenses. The cost of gratuitously transferred property and expenses associated with such transfer are not taken into account for profit tax purposes in accordance with paragraphs 16 and 34 of Article 270 of the Tax Code. Explanations from the Finance Ministry on this matter can be found in letters dated April 16, 2010 No. 03-03-06/4/42, dated April 4, 2007 No. 03-03-06/4/40. The Russian Ministry of Finance believes that expenses incurred by an organization as part of charitable activities do not meet the requirements of Article 252 and, therefore, cannot reduce the tax base for income tax. VAT If the inability to take into account charitable expenses for profit tax purposes reduces your desire to help your neighbors, then we hasten to inform you that the situation in the legislation with value added tax is different. According to subparagraph 12 of paragraph 3 of Article 149 of the Tax Code, the transfer of goods (performance of work, provision of services) free of charge within the framework of charitable activities in accordance with Law No. 135-FZ is not subject to VAT (exempt from taxation) on the territory of the Russian Federation. To ensure that good intentions do not turn out to be a road to hell for you in proceedings with the tax authorities, be careful when preparing the relevant documents. Discuss in advance with the beneficiary what documents you need to receive from him to submit to the tax office. To be exempt from VAT, you must submit to the tax authority: an agreement for the gratuitous transfer of goods (performance of work, provision of services), concluded by the benefactor with the recipient of charitable assistance; copies of documents confirming the fact of registration by the beneficiary of goods received free of charge (work performed, services rendered); acts and (or) other documents indicating the intended use of goods (work, services) received (performed, provided). Such a list of documents is given in the letter of the Federal Tax Service of Russia for Moscow dated December 2, 2009 No. 16-15/126825. The same letter states that if the recipient of charitable assistance is an individual, then a document is submitted to the tax office that confirms the actual receipt of goods (work, services) by the specified person.

Vadim Lukanin

Question about Article 270 of the Tax Code of the Russian Federation. Article 270. That is, it lists all expenses for which profit is not reduced? Yes? 5. Expenses for the acquisition or creation of depreciable property.T. e. If I purchase equipment worth 10,000 rubles, then I cannot write off this amount as an expense? At the same time, Article 259 p. 1.1 The taxpayer has the right to include in the expenses of the reporting (tax) period expenses for capital investments in the amount of no more than 10 percent the initial cost of fixed assets (with the exception of fixed assets received free of charge) and (or) expenses incurred in cases of completion. It turns out that I can write off 10% of 10,000 rubles as an expense? And why is it written “(reporting) tax” period? The tax period is not equal to the reporting period, and a tax period may have several reporting periods. Please explain what is meant here. I still can’t understand the following: When calculating depreciation, the taxpayer does not take into account the costs of capital investments provided for in paragraph 1.1 of this article. My head is spinning. And in general, is Chapter 25 (corporate income tax) needed for those using the simplified tax system, or can you not even read it?

• Lawyer's answer:

• Evdokia Solovaeva

  Are the amounts of the specified lump sum cash payment subject to income tax and unified social tax?

  • The unified social tax no longer exists. And so these amounts are subject to insurance premiums, and if they are taxable, then when calculating income tax they can be taken into account as expenses. I do not agree. This is when there was a single social tax, there was a rule - if the payment is accepted as an expense...

Klavdiya Bogdanova

If you transfer money to a charitable foundation, are you exempt from taxes on the amount transferred?

• Lawyer's answer:

  No. Charity is no longer encouraged. A few years ago, you could donate about 1% of your proceeds to charity. Now only at your own expense. TAX CODE OF THE RUSSIAN FEDERATION PART TWO Article 270. Expenses not taken into account for tax purposes 16) in the form of the cost of gratuitously transferred property (work, services, property rights) and expenses associated with such transfer, unless otherwise provided this chapter; (as amended by Federal Laws dated May 29, 2002 N 57-FZ, dated July 17, 2009 N 161-FZ) (see text in the previous edition) http://base.consultant.ru/cons/cgi/online .cgi?req=doc;base=LAW;n=89814;div=LAW;mb=LAW;opt=1;ts=357081E23088108772AB76EFFA0BDB11

Victoria Mikhailova

Accountant, how mat is taxed. help. a lump sum issued to an employee of an LLC (USNO 15%) in case of a fire in his house, what is the amount of the maximum payment?

• Lawyer's answer:

• Egor Chubenko

  Are the amounts paid by the unified social tax included in expenses when calculating income tax?

  • The amounts of accrued unified social tax are included: Amounts of taxes and fees, customs duties and fees accrued in the manner established by the legislation of the Russian Federation, with the exception of those listed in Article 270 of the Tax Code of the Russian Federation, relate to other expenses - clause 1, clause 1 of Art. 264 Tax Code of the Russian Federation.

Alexander Krivorotov

What is a regional allowance? Hello, I got a job in the Moscow region in a St. Petersburg company. When signing the contract, it turned out that the agreed amount of remuneration consists of a salary and a regional bonus. Please explain the features of such payment. Can an employer stop paying it for some reason, and if so, for what reasons? Do deductions from the regional bonus go towards my pension? Is it taken into account when paying for sick leave?

• Lawyer's answer:

  The regional bonus is not included in wages and cannot serve as a basis for understating the UST base. The Supreme Arbitration Court recognized that the regional bonus paid to employees of a taxpayer organization due to high prices does not relate to labor costs and is not subject to UST. According to the Presidium of the Supreme Arbitration Court of the Russian Federation, the regional allowance in accordance with paragraph 25 of Article 270 of the Tax Code of the Russian Federation cannot be taken into account when taxing profits. According to the Presidium of the Supreme Arbitration Court of the Russian Federation, the cassation court wrongfully rejected the argument of the appellate court that the regional allowance in accordance with paragraph 25 of Article 270 of the Code cannot be taken into account when taxing profits. Neither the norms of the legislation of the Russian Federation, nor the collective agreement, nor employment contracts are obliged Payments of this allowance are not provided. The specified premium was established by local regulations. (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated September 25, 2007 No. 16001/06) Payments in the form of a regional bonus were established by the company in order to equalize the wages of workers employed at industrial enterprises in regions with a high cost of living, and the purpose of these payments is to reduce the wage gap payments from rising consumer prices in certain regions. Thus, this allowance is of a compensatory nature and does not apply to payments included in labor costs in accordance with Article 255 of the Tax Code of the Russian Federation.

Nikita Vakhmenin

Payment for negative impact on the environment. environment can reduce the tax base for income tax in tax accounting?

• Lawyer's answer:

  The fee for the negative reduces the income tax base (subclause 7, clause 1, article 254 of the Tax Code of the Russian Federation). The only exceptions are expenses provided for in paragraph 4 of Article 270 of the Tax Code. Payments for excess emissions cannot be classified as expenses when calculating profit tax (Clause 4, Article 270 of the Tax Code of the Russian Federation).

Anastasia Molchanova

Income tax!!!. We calculate income taxes monthly! Is the tax amount for the previous month included in the expenses of the current month????

• Lawyer's answer:

  According to Article 270 of the Tax Code of the Russian Federation, the following taxes are not included in expenses: - in the form of the amount of profit tax and the amount of payments for excess emissions of pollutants into the environment (subparagraph 4 of Article 270 of the Tax Code of the Russian Federation); The wording of the article is different now, but the amount of profit tax has never been included in expenses taken into account for tax purposes.

Vera Pugacheva

: The following are not included in the income tax base:.... a) expenses for the acquisition and creation of depreciable property; b) losses from marriage; c) fines for violation of contractual obligations. I couldn’t find it in the tax textbook, please help

• Lawyer's answer:

  Point a) Article 270 of the Tax Code of the Russian Federation is not included. Expenses not taken into account for tax purposes 5) in the form of expenses for the acquisition and (or) creation of depreciable property, as well as expenses incurred in cases of completion, additional equipment, reconstruction, modernization, technical re-equipment of fixed assets, with the exception of the expenses specified in paragraph 9 Article 258 of this Code; Losses from defects are classified as other expenses associated with production and sales (clause 47, clause 1, article 264 of the Tax Code of the Russian Federation). The position regarding fines is complex; if their payment is provided for in the contract, then this is a non-operating expense and can be included in the tax base for income tax. Fines and off-budget funds are not included in the budget.

Leonid Romashkov

Does the Church pay taxes?

• The Russian Orthodox Church pays: a) personal income tax; b) property tax - regarding property used for business and not religious activities; c) VAT - except for the cases listed in paragraphs 2 and 3 of Article 149...

Ksenia Efimova

Experienced Chief Accountants. Tell me if I can get my money back for the medical examination. There are receipts, but there is no sales receipt... I got a job as an accountant in a kindergarten and the nurse asked me to undergo a medical examination at my own expense. first time. I passed today. Can I get my money back through a checkbook now?

• I went through the first medical examination more than once, it was always at the expense of the employee, such a hole in the law: lay out the MOWER and EVERYTHING!

Konstantin Rogalin

Good evening. Question about dividends. Is it possible to pay dividends to the founder for the third quarter at the beginning of the fourth? And show them accordingly in the annual reports?

• You should have a record in your accounting policies when you pay dividends. And if you have a loss in a year, then what?

Zoya Petrova

If an organization acquired (donated) an operating system (fixed asset) free of charge, then is it necessary to write an income tax entry?

• In accordance with paragraph 16 of Article 270 of the Tax Code of the Russian Federation, the cost of gratuitously transferred assets is not recognized as an expense for profit tax purposes.

Daria Makarova

And what else, besides loan payments, cannot be included in the expenses of an enterprise when calculating profits?.... could you compare with FRANCE... and what in FRANCE cannot be included in expenses... when calculating the profits of an enterprise... loan payments Same..?

Roman Gandybin

Penalties and tax penalties are reflected in which account?

• Lawyer's answer:

  The company must reflect accrued fines and penalties for taxes on account 99 “Profits and losses”. This follows from the instructions for using the Chart of Accounts, approved by Order of the Ministry of Finance dated October 31, 2000 No. 94n. The following entry must be made in accounting: Debit 99 Credit 68 subaccount “Calculations for VAT (profit tax, property tax, etc.)” - fines or penalties for tax have been accrued. Taxable profits are not reduced by the amount of penalties and fines accrued for violation of tax laws. This is indicated in paragraph 2 of Article 270 of the Tax Code.

Tax legislation allows entities in various industries not to pay taxes on expenses incurred. This is expressly stated in Art. 270 of the Tax Code of the Russian Federation, but here, as always, there are direct exceptions. Next we will analyze this article in more detail.

Article 270 of the Tax Code of the Russian Federation - description of the main points

The list of expenses not taken into account for tax purposes is open. Paragraph 49 of Article 270 of the Tax Code of the Russian Federation states that such expenses are all expenses that do not meet the requirements described in paragraph 1 of Article 252 of the Tax Code of the Russian Federation. Under this clause, only economically justified expenses of the organization are considered expenses. But the concept of “economic justification” today is not specified in the Tax Code (current) of the Russian Federation.

The only thing that may indicate a company’s desire to optimize its costs is the set price for services. According to Art. 105.3 of the Tax Code of the Russian Federation, the price set by the parties to the transaction is considered to be the market price, unless otherwise indicated. It turns out that the company has completely legal grounds to include its losses as expenses.

Article 270 of the Tax Code of the Russian Federation: expenses not taken into account for tax purposes - a dispositive norm that has a number of exceptions. For example, according to clause 48.18 (in the general part), 48.19 of the article in question. 270 of the Tax Code of the Russian Federation, losses that are not (due to dispositive norms) taken into account in the form of taxation will include the following expenses accordingly:

• in fact incurred by an autonomous (independent) non-profit organization duly created in direct accordance with the Federal Law “On the full protection of the interests of individuals with deposits in banks or separate structural departments of banks registered in the register of the Central Bank and (or) operating on the territory of the state Republic of Crimea and within the federal headquarters zone of Sevastopol";
• also in the form of the price of exclusive (inalienable) rights to inventions/developments, utility models, scientific or industrial objects, computer programs, proprietary information databases, the latest topology of integrated circuits, any production secrets/inventions (or know-how), but only if such rights were received in advance by the taxpayer, who was the counterparty of the state contract, during the implementation of which the corresponding results of intellectual work were created, from the state counterparty under an agreement on obviously gratuitous/free alienation.

Changes to Article 270 of the Tax Code of the Russian Federation in the latest edition

It has been established that, starting only from January 1, 2015, expenses not taken into account for tax purposes will include those incurred on account of commissions for air navigation services for flights of any aircraft in the established airspace in the zones of the Russian Federation. Also (or) against funds directly credited from the current federal budget in the form of due compensation for the costs of any air navigation services for domestic flights of aircraft of state aviation only, which, by law, are exempt from mandatory fees for air navigation services (after the fact is flight will be installed).

P 29, Article 270 of the Tax Code of the Russian Federation, as well as other similar clauses, after the amendments were made, did not undergo any innovations, which means that expenses in the form of established fees for practicing state and (or) separate private notaries (necessarily practicing) for notarial acts are in excess of the fees approved legally, are also not subject to taxation in any form.

Comments on Article 270 of the Tax Code of the Russian Federation

Article 270 describes expenses in excess of those tariffs established by the current 25th chapter of today’s Tax Code of the Russian Federation (hereinafter in brackets are the numbers of subparagraphs, paragraphs and articles of the Tax Code of the Russian Federation, in relation to which the described expenses are normalized):

• for expenses on voluntary (under contract) insurance of employees (according to the text of Article 16, Article 255);
• also for interest on bank loans and microloans (according to the disposition of paragraphs 1 and 2 of Article 269);
• for losses for facilities serving enterprises and households (indicated in subparagraph 32, paragraph 1, article 264);
• in the form of compensation for the direct use of one’s own passenger cars for official needs in excess of the standards established by the Government of the Russian Federation (specified in subparagraph 11, paragraph 1, article 264);
• on expenses for payment of daily subsistence and field maintenance in excess of the tariffs recommended by the Government of the Russian Federation (text in subparagraph 12, paragraph 1, article 264);
• for losses on rations for the maintenance of crews of sea or river/aircraft in excess of the standards established by the Government of the Russian Federation (text in subparagraph 13, paragraph 1, article 264);
• periodic entertainment expenses (directly specified in paragraph 2 of Article 264);
• for payment for the purchase or production of prizes for the winners of competitions held during mass information events, as well as for other types of advertising (indicated in clause 4 of Article 264 of the described code).

Article 270 of the Tax Code of the Russian Federation with comments is available for downloading

Article 270 of the Tax Code of the Russian Federation. Expenses not taken into account for tax purposes

When determining the tax base, the following expenses are not taken into account:

48.17) incurred at the expense of fees for air navigation services for flights of aircraft in the airspace of the Russian Federation and (or) at the expense of funds received from the federal budget as compensation for expenses for air navigation services for flights of state aviation aircraft exempt in accordance with the legislation of the Russian Federation from air navigation services charges;

48.18) incurred by an autonomous non-profit organization created in accordance with the Federal by law"On the protection of the interests of individuals who have deposits in banks and separate structural divisions of banks registered and (or) operating in the territory of the Republic of Crimea and in the territory of the federal city of Sevastopol";

48.19) in the form of the value of exclusive rights to inventions, utility models, industrial designs, programs for electronic computers, databases, topologies of integrated circuits, production secrets (know-how), if these rights were previously obtained by the taxpayer who was the executor of the state contract, in during the implementation of which the corresponding results of intellectual activity were created from the state customer under an agreement on gratuitous alienation;

48.25) in the form of expenses associated with performing the functions of an agent of the Russian Federation in accordance with the Federal by law dated July 24, 2008 N 161-FZ "On promoting the development of housing construction" and subject to compensation from the income specified in subparagraph 59 of paragraph 1 of article 251 this Code;

Can material assistance to an employee under an employment contract be considered an expense for income tax purposes?

Financial assistance can be paid to employees - individuals. persons in connection with vacations, funerals or, say, an accident. The organization can also pay for a health trip in whole or in part for an employee or his child. The possibility of transferring financial assistance must be specified in the employment or collective agreement. The pressing question is whether swearing can be attributed. Helping the employee to pay expenses by paying income tax, and thereby reducing the taxable amount. Or can such an expense item not be considered as reducing the tax base? The Tax Code of the Russian Federation does not directly answer this question; the official position has not been expressed. Authors, experts and judges have two points of view on this matter. There are judicial acts according to which financial assistance transferred to employees reduces income tax under certain circumstances. That is, the amounts of such assistance can be counted as expenses and deducted from income when paying taxes. The courts note that if monetary contributions as mat. assistance are related to the performance of the employee’s job duties and functions, and are paid on the basis of a contract, they are included in the organizationally established wages. And wages are included in expenses for tax purposes. There is a court decision where it is noted that swearing. assistance that provides social guarantees and is of a stimulating or rewarding nature is considered an expense. Payments are made for quality work and are aimed at productivity. Authors who share this position point out that fixing the amounts of mat. assistance in employment contracts gives such payments a production character, thereby making it possible to recognize them as expenses. But there is also an opposite expert opinion. According to the second point of view, material assistance does not reduce income tax, that is, it is not recognized as an expense for tax purposes, even if its payment is specified in the agreement. The authors refer to clause 23 of Article 270 of the Tax Code of the Russian Federation, according to which amounts of financial assistance to employees are not taken into account as expenses. The courts' arguments that if payments are provided for in the contract, depend on wages and the performance of labor functions, then they are not swear words. assistance in the interpretation of this legislative norm, the authors consider unfounded. They interpret the law literally, using its wording not in favor of taxpayers. Thus, today there are two opinions. But the courts, according to practice, take the side of tax payers, recognizing swearing. assistance to an employee under an employment contract with expenses for the purpose of paying income tax, if such assistance is paid in connection with the performance of his work duties. More precisely, payments related to labor functions, such as vacation pay, are not recognized by the courts as swear words. helping an employee. It is generally accepted to consider financial assistance in the context of Article 270 of the Tax Code of the Russian Federation only monetary contributions associated with the occurrence of a difficult situation or an important event in the life of an employee. For example, the death of someone in the family, a serious illness or the birth of a child. This is exactly the kind of swearing. assistance is not taken into account as an expense for tax purposes. And payments related to labor and its encouragement are recognized by the courts as payment for labor, and not assistance. So, the nature of assistance varies. Depending on it, the possibility of taking into account or not taking into account the amount of mat is determined. assistance as part of expenses. Taxpayers may be mistaken in considering vacation payments or one-time bonuses to employees as financial assistance. The legislator should clarify what type of assistance is meant in Article 270 of the Tax Code of the Russian Federation in order to avoid misunderstandings and legal disputes.

Tax Code, N 117-FZ | Art. 270 Tax Code of the Russian Federation

Article 270 of the Tax Code of the Russian Federation. Expenses not taken into account for tax purposes (current version)

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Commentary to Art. 270 Tax Code of the Russian Federation

1. Analysis of the rules of Art. 270 allows us to draw a number of important conclusions:

a) they are devoted to expenses that are not taken into account for corporate income tax purposes (i.e., they do not reduce the profit subject to taxation);

b) the list of expenses mentioned above is set out in Art. 270 in a non-exhaustive manner (see the commentary on this to paragraph 49 of Article 270);

c) correct determination of the composition of expenses not taken into account for tax purposes is possible only taking into account the rules:

Art. 252 - 264 of the Tax Code, devoted to various types of expenses included in expenses associated with the production and (or) sale of property (goods, works, services), property rights;

Art. 265 Tax Code on non-operating expenses;

Art. 266 of the Tax Code on the costs of creating a reserve for doubtful debts;

Art. 267 Tax Code on the costs of creating a reserve for warranty repairs and maintenance;

Art. 268 of the Tax Code on the specifics of expenses when selling property;

Art. 269 ​​of the Tax Code on the specifics of classifying interest on borrowed funds as expenses;

Art. 291, 292 of the Tax Code on the specifics of determining bank expenses;

Art. 294 of the Tax Code on the specifics of determining insurers’ expenses;

Art. 296 of the Tax Code on the specifics of determining the expenses of non-state pension funds. See comment. to these norms, as well as to Art. 297 - 300, 320 NK.

2. In accordance with Art. 270, when determining the tax base for corporate income tax, the following expenses should not be taken into account:

1) in the form of amounts paid by the taxpayer of corporate income tax (to its shareholders, participants, etc.):

a) dividends. It should be taken into account that the concept of “dividends” used in the current Civil Code, the Law on JSC, the Law on Securities does not coincide with the concept of “dividends” for tax purposes. In accordance with Art. 43 NK:

"1. A dividend is any income received by a shareholder (PARTICIPANT) from an organization during the distribution of profits remaining after taxation (including in the form of interest on preferred shares) on shares (SHARES) owned by the shareholder (participant) in proportion to the shares of shareholders (PARTICIPANTS) in the authorized (SHARE) capital of this organization.

Dividends also include any income received from SOURCES OUTSIDE the Russian Federation that relates to dividends in accordance with the laws of foreign countries.

2. The following are not recognized as dividends:

1) payments upon liquidation of an organization to a shareholder (participant) of this organization in cash or in kind, not exceeding the contribution of this shareholder (participant) to the authorized (share) capital of the organization;

2) payments to shareholders (participants) of the organization in the form of transfer of shares of the same organization into ownership;

3) payments to a non-profit organization for the implementation of its main statutory activities (not related to business activities), made by business companies whose authorized capital consists entirely of contributions from this non-profit organization" (emphasis added - A.G.);

b) other amounts of distributed income (for example, income remaining upon liquidation of a non-profit partnership, Article 20 of the Law on Non-Profit Organizations). In this case, income (for corporate income tax purposes) is recognized as an economic benefit in monetary or in-kind form, taken into account if it is possible to evaluate it (to the extent that the benefit can be assessed) and determined in accordance with Art. 248, 249 NK (see commentary to them);

2) in the form of penalties, fines and other sanctions listed:

a) to the budget (we are talking about the federal budget, and the budgets of the constituent entities of the Russian Federation, and local budgets);

b) to state extra-budgetary funds (including the Social Insurance Fund, Pension Fund, Federal Migration Service).

In practice, the question arose: does paragraph 2 of Art. 270 and penalties (collected in accordance with Article 75 of the Tax Code), and tax sanctions (applied to the taxpayer in accordance with Articles 114 - 129.1 of the Tax Code)? Yes, and these amounts do not reduce the tax base for corporate income tax purposes;

c) fines and other sanctions levied (imposed) by government bodies and institutions (organizations) in accordance with current legislation (for example, fines imposed by the traffic police, fire service, state sanitary inspections, etc.);

3) in the form of a contribution to the authorized (share) capital, as well as contributions to simple partnerships. In practice, a number of issues related to clause 3 of Art. 270:

What kind of contributions are we talking about in paragraph 3 of Art. 270? Indeed, participants in LLC, JSC, KT, PT make contributions to the authorized capital not contributions, but contributions (Articles 66 - 106 of the Civil Code). In this regard, both the contributions of participants in business companies and partnerships, and contributions (if they make such in addition to the contributions, but taking into account the restrictions established in Article 575 of the Civil Code) are considered expenses of the organization that are not taken into account when determining the tax base for income tax ;

Do the rules of paragraph 3 of Art. 270 Tax Code for mutual contributions of PC members made to the PC mutual fund? Indeed, in paragraph 3 of Art. 270 there is an obvious gap: the legislator did not take into account that it is not the authorized (share) capital that is created in the PC, but a mutual fund (Article 10 of the Law on PC). Before filling this gap, the legislator must keep in mind that a contribution to a PC mutual fund is one of the expenses not taken into account when taxing corporate income taxes (in accordance with paragraph 49 of Article 270, see below);

4) in the form of the amount of corporate income tax (it is calculated and paid in accordance with Articles 286 - 288 of the Tax Code (see comments to them) and a number of other norms of Chapter 25 of the Tax Code) and payments for excess emissions of pollutants into the environment (atmosphere, water, flora and fauna) in the cases, manner and extent provided for by the norms of the current environmental and administrative legislation;

Judicial practice under Article 270 of the Tax Code of the Russian Federation:

• Decision of the Supreme Court: Determination N 305-ES16-20005, Judicial Collegium for Economic Disputes, cassation

  The courts found that the enterprise, in violation of the provisions of paragraph 1 of Article 170, paragraph 1 of Article 248, paragraph 19 of Article 270 of the Tax Code of the Russian Federation, when calculating corporate income tax, took into account as part of income and expenses the amounts of value added tax (hereinafter VAT), calculated from cost of goods sold (work, services) in the sphere of housing and communal services...

• Decision of the Supreme Court: Determination N 306-КГ17-9925, Judicial Collegium for Economic Disputes, cassation

  Utevskaya, 30. The regulations provide for free meals for employees who have entered into an employment contract with the company, which is located at the address: Ulyanovsk region, Dimitrovgrad. Taking into account the established circumstances, guided by the provisions of Articles 146, 166, 169, 171, 172, 247, 252, 270 of the Tax Code, clarifications of the Supreme Arbitration Court of the Russian Federation, set out in the Resolution of the Plenum of October 12, 2006 No. 53 “On the assessment by arbitration courts of the validity of receipt by the taxpayer tax benefit,” the courts proceeded from the legality of the tax authority’s decision in the appealed part, with which the district court agreed...

• Decision of the Supreme Court: Determination N 305-КГ17-5568, Judicial Collegium for Economic Disputes, cassation

  Having assessed the evidence presented in its totality and mutual connection, guided by the provisions of Articles 252, 264, 270 of the Tax Code of the Russian Federation, Articles 129, 164, 165, 169 of the Labor Code of the Russian Federation, taking into account the legal position expressed in the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 01.03.2011 No. 13018/10, the courts of the first, appeal and cassation instances supported the position of the tax authority set out in paragraph 1.6 of the contested decision, and came to the conclusion that there were no grounds for declaring it invalid in this part...