of May 8, 2014 No. State Duma-4-3/8852
About documentary confirmation of entertainment expenses
The Federal Tax Service for the purpose of the organization of practical activities of tax authorities for administration of the income tax of the organizations reports.
According to the subitem 22 of Item 1 of article 264 of the Tax Code of the Russian Federation (further - the Code) the entertainment expenses connected with formal reception and servicing of representatives of other organizations participating in negotiations for the purpose of establishment and maintenance of cooperation, according to the procedure, stipulated in Item 2 articles 264 of the Code belong to the other expenses connected with production and realization. For the purpose of the taxation the specified expenses are subject to regulation.
At the same time, Chapter 25 of the Code does not provide the specific list of the documents confirming the specified expenses.
Item 10 of the Section IV ("road map") "Enhancement of tax administration" approved by the Order of the Government of the Russian Federation of 10.02.2014 No. 162-r provides the action connected with reducing number of documents which are required for confirmation of entertainment expenses.
Within realization of this Item of the specified "road map" by the Ministry of Finance of the Russian Federation the explanation No. 03-03-RZ/16288 is directed of 10.04.2014.
By Item 1 of article 252 of the Code it is determined that expenses the proved and documentary confirmed costs (and in the cases provided by Art. 265 of the Code, losses) performed (suffered) by the taxpayer are recognized.
Use by the taxpayer of the material inventories acquired by it, and also consumption of results of works (services) performed (rendered) by third parties for the purpose of establishment and maintenance of cooperation with partners or potentially possible partners is the fact of economic life of the taxpayer as exerts impact on its financial position.
According to Item 1 of article 9 of the Federal Law of 06.12.2011 No. 402-FZ "About financial accounting" (further - the Federal Law No. 402-FZ) each fact of economic life is subject to documentation including implementation of expenditure of means in representation purposes.
According to subitem 1 of paragraph 9 of article 313 of the Code confirmation of data of tax accounting are source accounting documents.
Thus, in addition to source accounting documents confirming the fact of purchase of goods, works of services (including attached to the expense report), any source document answering to criteria of article 9 of the Federal Law No. 402-FZ which of content follows that these acquisitions are used by the organization when holding actions, stipulated in Item 2 articles 264 of the Code suffices.
Considering stated, for the purpose of elimination of excessive requirements about confirmation of entertainment expenses, FNS of Russia charges to bring to subordinate tax authorities and taxpayers this letter with line item of the Ministry of Finance of the Russian Federation.
Counselor of state of the Russian Federation 3 classes
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