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LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of August 1, 2013 No. ED-3-3/2730 @

About reduction in case of application of simplified taxation system of the income by expense amount suffered by the individual entrepreneur who is not attracting hired employees in connection with its training at rates

The Federal Tax Service for data and use in work directs the line item approved with the Ministry of Finance of the Russian Federation the letter of 24.07.2013 No. 03-11-09/29377 concerning reduction in case of application of simplified taxation system of the income by expense amount suffered by the individual entrepreneur who is not attracting hired employees in connection with its training at rates.

According to the subitem 33 of Item 1 of article 346.16 of the Tax Code of the Russian Federation (further - the Code) the taxpayers applying simplified taxation system with the taxation object in income type, the expenses reduced by size in case of determination of the taxation object reduce the gained income by expenses on preparation and retraining of personnel, being on the staff of the taxpayer, on contractual basis according to the procedure, stipulated in Item 3 articles 264 of the Code.

At the same time Item 3 of article 264 of the Code provides that expenses of the taxpayer on training in the main and additional professional educational programs, professional training and retraining of workers of the taxpayer are included other expenses if two conditions are satisfied:

1) training in the main and additional professional educational programs, professional training and retraining of workers of the taxpayer are performed based on the contract with the Russian educational institutions having the corresponding license or the foreign educational institutions having the corresponding status;

2) training in the main and additional professional educational programs, professional training and retraining there pass the workers of the taxpayer who signed with the taxpayer the employment contract, or the physical persons which signed with the taxpayer the agreement providing obligation of physical person no later than three months after the end of the specified training of the professional training and retraining paid by the taxpayer to sign the employment contract with it and to fulfill at the taxpayer at least one year.

According to article 20 of the Labor Code of the Russian Federation the worker is the physical person who entered employment relationships with the employer, and the employer - the physical or legal entity (organization) who entered employment relationships with the worker. In the cases provided by the Federal Laws other subject given the right to sign employment contracts can act as the employer.

The physical persons registered in accordance with the established procedure as individual entrepreneurs and performing business activity without formation of legal entity do not belong to employee category.

Besides, such physical persons have no other subject of employment relationships - the employer.

Therefore, the individual entrepreneur cannot be directed to training at rates.

Proceeding from the above, the individual entrepreneur who does not have hired employees, having no right to consider as a part of expenses in case of determination of the taxation object on the tax paid in connection with application of simplified taxation system as expenses on preparation and retraining of personnel the made expenses in payment type to yourself training at rates.

Bring this letter to subordinate tax authorities and taxpayers.

Valid counselor of state of the Russian Federation 3 classes

D. V. Egorov

 

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

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