Some organizations in their work spend money on representation needs. This is done in order to receive further income. But in order to include such expenses in the accounting, thereby reducing income tax, it is necessary to confirm them. So how do you justify the costs?
Instructions
Step 1
First, it should be noted that the Tax Code does not contain a mandatory list of documents that are confirming. But, nevertheless, it is still necessary to be guided by various regulatory legal acts.
Step 2
First, you must draw up an order (order) on the allocation of funds for representation needs. In the order, be sure to indicate the details of the organization, the purpose of the entertainment expenses, list the employees participating in this event, and also indicate the location and program.
Step 3
Next, you need to make a cost estimate. Draw it up in a tabular form, in the first column indicate the name of the expense, for example, an official dinner, in the second - the amount actually spent, and summarize below. Remember that if there are several events, the estimates should also be exactly the same as the number of techniques planned, that is, one will not work for all.
Step 4
You must also provide primary documents that confirm the amount of expenses, for example, checks, receipts, invoices, various acts, invoices and others.
Step 5
To confirm the official status of this event, draw up a program where you indicate the purpose, place and date of the event.
Step 6
At the end, be sure to make a report on the amount actually spent, where you also indicate the purpose of the event, the composition of those present, the location, as well as the results achieved and the total amount of expenses.
