Expenses In An Amount Not Exceeding 4% Of The Taxpayer's Labor Costs For This Reporting (Tax) Period (P. 2 Article 264 Of The Tax Code Of The Russian Federation). And Only Taxpayers Applying Osno Can Take Into Account Such Costs. Usn Payers Do Not Have Such An Opportunity, Because. Paragraph 1 Of Art. 346.16 Of The Tax Code Of The Russian Federation Does Not Provide For The Accounting Of Entertainment Expenses (Letter Of The Ministry Of Finance Of Russia Dated 11.10.04 No. 03-03-02-04 / 1/22). Vat On Corporate But Usn Taxpayers Will Not Have Problems With Vat On.
Corporate Expenses, Because They Are Simply Not Recognized As Payers Of This Tax. The Companies On Osno. In Addition To The Difficulties Of Taking Into Account The Costs Of Taxing Latest Mailing Database Profits, They Will Have To Resolve Vat Issues. Moreover, Not Only In Terms Of Deducting The Amounts Of Tax Presented By Contractors, But Also In Terms Of Calculating Vat On The Cost Of A Corporate Party - After All, It Can Be Fully Recognized As The Gratuitous Sale Of Relevant Services In Favor Of Employees. Fortunately, Here The Approach Of The Regulatory Authorities.
Has Developed Long Ago And In Favor Of Taxpayers. So, From The Letters Of The Ministry Of Finance Of Russia Dated December 13, 2012 No. 03-07-07 / 133 And Dated February 08, 2016 No. 03-03-06 / 1/6140, It Follows: In Most Cases, This Is Exactly What Happens), Neither The Object Of Vat Nor The Right To Deduct The Tax Claimed On These Services Arises. Please Note That The Conclusions About The Impossibility Of Deducting Vat Do Not Apply To That Part Of The Part Of The Expenses That Was Taken Into Account As Hospitality. Indeed, In This Case, All The Conditions For The Deduction Provided For In Paragraph 7 Of Art. 171 And Art. 172 Of The Tax Code Of The Russian.