Every accountant knows that the company's expenses for payment of various services are the object of close scrutiny by the tax office. In this regard, it is necessary to carefully check all documents and justify your costs in order to reflect the services in tax accounting.
Instructions
Step 1
Document the expenses for the provision of services. The peculiarity of any services is that they have no material expression. According to clause 5 of article 38 of the Tax Code of the Russian Federation, they are consumed and sold in the process of their provision. Thus, the customer must first discuss with the contractor a package of documents that will confirm the provision of services. According to the legislation, an agreement, an act on the provision of services and payment documents can be used for this. It will also be advisable to draw up a technical assignment, a report of the contractor, written correspondence and expert opinions. To receive a VAT deduction, you must submit an invoice to the tax authority.
Step 2
Justify the need for services. It is not uncommon for the tax authorities to refuse to recognize these expenses, even if all the necessary documents were available. The reason for the refusal may be: the presence in the staff of the enterprise of employees who perform similar functions; lack of a positive economic effect; simultaneous receipt of the same services from several performers; lack of economic activity; overestimated costs of payment for services.
Step 3
Prove the reality of service prices. To do this, refer to clauses 1 and 2 of the Tax Code of the Russian Federation and familiarize yourself with the main provisions that determine the prices of goods, services and works. If your contract for the provision of services meets these requirements, then the tax office has no right to present you with claims for incorrect billing.
Step 4
Record services in tax accounting as miscellaneous expenses. Reduce the taxable base by the amount of these costs on the basis of paragraphs 14 and 15 of paragraph 1 of Art. 264 of the Tax Code of the Russian Federation. When calculating income tax, you must be guided by subparagraphs 27 of paragraph 1 of article 264 of the Tax Code of the Russian Federation.
