In most cases, when registering the acceptance and transfer of services or works, an act is drawn up at the request of the customer. The customer is an interested person in drawing up an act on the work performed, since in this case he does not have problems with the taxation of the income received. However, legislation does not provide for the legalization of the services or works provided for both profit and value added tax, which is stated in the rules for maintaining tax accounting.
It is necessary
- - Book of accounting of completed works and services;
- - act and implementation of postings.
Instructions
Step 1
The customer is obliged to accept the work from the contractor; in the event of deficiencies, the customer must draw up an appropriate act and in this form notify the contractor about it. In any other cases, the drawing up of an act is not provided.
Step 2
At the same time, if complex radio engineering, construction, installation and other works or services are performed, separate regulatory enactments provide that it is the responsibility of the parties to formalize the acceptance of the work or services performed by the customer using an act. The approved standard form of the "Act of acceptance of completed contract work and services" refers to organizations performing repair, construction, installation and other contract work.
Step 3
Such an act must be signed by two parties, in case of disagreement when applying to the court, the act will not be considered valid if one party refused to sign the act for justified reasons. The act is carried out on the basis of the data of the "Book of accounting of works and services performed" and is filled in the required number of copies, signed by authorized persons of both parties.
Step 4
After the registration of the act, the Certificate of the established form is applied for calculations. The services performed, the work, the costs incurred should be reflected in the primary documents based on the cost, which is included as the direct cost of the work provided for by the estimate, but this also includes other costs that are not included in the unit prices. Work on the repair, modernization and reconstruction of objects must be formalized by the "Act on the acceptance and delivery of modernized, reconstructed and repaired objects".
Step 5
In this case, the accountant, on the basis of the act, makes the entry: Debit "Investment in non-current assets" No. 08 - Credit "Settlements with contractors" No. 60. This is how the costs of modernization and reconstruction, which are carried out by a contract, are spent. In order to reflect the reconstruction of fixed assets carried out in an economic way, the following should be made: Debit “Investment in non-current assets” No. 08 - Credit “Auxiliary production” No. 23.
Step 6
In other cases, a mandatory form has not been established, and the parties can independently develop their own version of the acceptance and transfer of work and fix it with the relevant contracts by agreement of the parties. If the contract does not provide for the drawing up of a bilateral act, then the customer's request to draw it up is unreasonable.
