When conducting accounting, an organization needs not only correct calculations, but also the availability of various supporting documents. This is necessary both for internal control by management and for external audits by government agencies. But what if the documents for part of the expenses have not been preserved? It is possible to carry out part of the write-off without the necessary papers.
It is necessary
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Instructions
Step 1
Study the tax legislation of the Russian Federation regarding this issue. According to him, the organization has the right to write off no more than 20% of all its income without documentary evidence. If the amounts are large, the state will require additional taxes to be paid.
Step 2
Find out what expenses can be written off this way. These include those that can reduce the taxable base of the enterprise's funds. This can include entertainment expenses, maintenance of official vehicles, pension contributions of an entrepreneur to the pension fund of the Russian Federation for himself and his employees, and a number of other payments. The expenses written off must be of financial benefit to the company, be necessary payments for doing business, or be the result of unlawful actions of the staff, if such were proven through a court.
Step 3
To write off entertainment expenses, draw up a special act in which you describe in your own words the purpose of spending the funds. Further, this act must be signed by the employees participating in the costs. This document will serve as a substitute for cash register receipts and other official documents.
Step 4
Indicate in the accounting documents the amount of expenses written off, as well as their purpose. Add them up and subtract from the tax base. Subsequently, you will also need to prepare documents for a professional tax deduction for all written off expenses. This document will need to be submitted to the tax office along with the declaration.
