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LETTER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION AND FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of January 14, 2014 No. State Duma-4-3/271

Concerning accounting for the purposes of the income tax of the organizations of the expenses connected with implementation of activities with use of objects of productions of services and farms

The Federal Tax Service directs for data and use in work the letter of the Ministry of Finance of the Russian Federation of 19.12.2013 No. 03-03-10/56009 concerning accounting for the purposes of the income tax of the organizations of the expenses connected with implementation of activities with use of objects of productions of services and farms. The Departments of FNS of Russia for subjects of the Russian Federation are entrusted to bring this letter to subordinate tax authorities.

Counselor of state of the Russian Federation 3 classes

D.Yu.Grigorenko

 

Appendix

Letter of the Ministry of Finance of the Russian Federation

of December 19, 2013 No. 03-03-10/56009

In connection with the letter of FNS of Russia the Department of tax and customs and tariff policy concerning accounting for the purposes of the income tax of the organizations of the expenses connected with implementation of activities with use of objects of productions of services and farms reports the following. The procedure for determination of tax base on the income tax of the organizations by the taxpayers performing the activities connected with use of objects of productions of services and farms is stipulated in Clause 275.1 Tax Code of the Russian Federation (further - the Code).

According to the specified article of the Code taxpayers whose part the divisions performing the activities connected with use of objects of productions of services and farms are determine tax base by the specified activities separately from tax base on other types of activity.

At the same time for the purposes of the profit taxation the subsidiary farm, objects of housing and communal services, the welfare sphere, the educational and course plants and other similar farms, productions and services enabling sales of goods, works, services to both the workers, and third parties treat productions of services and farms.

Dwelling stock, hotels (except for tourist), houses and hostels for visitors, subjects to external improvement, artificial constructions, pools, constructions and the equipment of beaches, and also objects gazo-, heat and electric utility services of the population, sites, shops, bases, workshops, garages, special machines and mechanisms, storage facilities intended for maintenance and repair of objects of housing and communal services of the welfare sphere, physical culture and sport treat objects of housing and communal services.

At the same time stipulated in Article 275.1 Codes of feature of determination of tax base on the income tax are applied by the organizations having the objects stated above on balance.

Thus, the dining room which is registered on balance of the organization and rendering services to both the workers, and third parties belongs to objects of housing and communal services by which tax base is determined according to the above-stated article of the Code.

It should be noted that according to the subitem 48 of Item 1 of article 264 of the Code the expenses of the taxpayer connected with content of rooms of the objects of public catering serving labor collectives belong to the other expenses connected with production and realization (including the amounts of charged depreciation, expenses on carrying out repair of rooms, expenses on lighting, heating, water supply, electric utility service, and also on fuel for cooking) if similar expenses are not considered according to article 275.1 of the Code.

Thus, if the dining room is in the territory of the company and serves only employees of this company, the expenses connected with content of this dining room are subject to inclusion in structure of the other expenses connected with production and realization based on the subitem 48 of Item 1 of article 264 of the Code.

Department director

I. V. Trunin

 

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