How to confirm expenses?

Each enterprise operating on the territory of the Russian Federation,is obliged to pay taxes in advance, regardless of the taxation system in which it operates - on a general, simplified or uniform basis. For the operation of the enterprise, certain expenses are required, that is, the embezzlement that the enterprise makes to produce products, to provide services and other purposes. Some expenses, in accordance with the Tax Code of the Russian Federation, are not taxed, and some are taxed. The main task of a tax specialist at an enterprise is to find out what expenses are not subject to taxation and how to confirm expenses included in this category.

Expenses not subject to VAT

Costs associated with making a profitenterprises, in accordance with Section III of the Tax Code, are not subject to VAT. But not all and not always, but only those that are related to the direct production of products and its implementation. A full list of such expenses is determined by the Tax Code. On April 1, 2011, the updated Tax Code came into force, according to which there are specific features in determining the costs of legal entities (enterprises and companies) and entrepreneurs. Previously, there was no such division. So, entrepreneurs, in order to determine what expenses their activities will be included in expenses, and which are not, it is necessary to study what "operating expenses" are. This procedure of taxation is valid from August 2011.

Fare

The most common type of expenditure thatis not taxed, are transportation costs if the enterprise submits to the State Tax Service (State Tax Service) documents confirming the expenses of this type. So, the documents related to transport costs include:

• Contract with the transport company for the provision of its services to the company.
• Track lists, according to which the company transported cargo or carried out a different type of transportation.
• Checks or other financial payment documents that confirm that the company paid a specific amount of transportation costs to the account of the contractor.

Transportation costs include the costgasoline, which was spent by the company to carry cargo. Therefore, it is expedient to back up travel lists with checks from gas stations or payment documents concerning the purchase of gasoline or other combustive-lubricating materials. Travel sheets to the tax service are provided in a unified form - No. 4-C or No. 4-P. They should be applied and the consumption of fuel and lubricants for a particular model of the car, because each car consumes a different amount of benzyl or diesel fuel.

Lease expenses

The main document confirming the costsCompanies involved in the hiring of premises or offices are lease agreements. They are concluded in accordance with all the requirements of the Civil Code, are legal documents, and therefore the accountant has the right to provide the tax service with a lease agreement with the specified amount of payments. By the way, often enough with long-term lease, the owner of the premises requires paying rent in advance, that is for a quarter in advance or for six months. Therefore, in the lease agreement, not only the amount for a month, but also for a quarter can be indicated. It is only necessary that there should be a decryption of a specific amount. If the company does not have such a contract, then it is impossible to attribute the amount of rent to the costs associated with the activities of the enterprise.

Lease expenses, which are not taxed,may be of a somewhat different nature. For example, a company employee, while on a business trip, did not live in a hotel, but in a rented apartment. Arriving from a business trip, he presented to the accountant a report on his expenses, confirming the amount of travel funds that were given to him. The attached lease on a rented apartment is the basis for accounting rent as such, which is not taxed.

Other expenses

Enterprises have also such expenses as paymentservices of communication, purchase of electronic tickets, payment of legal consultations. Documented expenses for communication services and others are not taxed. In order to confirm communication services, it is necessary to submit invoices of telephone exchanges, as well as decrypts to each of the telephone numbers. Communication services are not only fixed phones, but also mobile phones. Therefore, it is advisable to enclose accounts received from mobile operators as documents.

The cost of an e-ticket will be consideredConfirmed if you attach the ticket itself and boarding pass. However, without fail, the expert justifies the purpose of the trip of one of the employees for a specific e-ticket. If documents are lost, they can be restored if you contact the airline. If during the reporting period, the company used the services of lawyers who are not members of the staff, it can confirm the costs of consulting with the help of an invoice and a legal opinion issued by lawyers.

Basic documents confirming expenses

If you are interested in the question, what documentsconfirm the costs associated with the supply of raw materials or products of other enterprises, which are subsequently processed by the enterprise to obtain a specific product, they are invoices and commodity invoices. Also can be used as documents confirming the expenses of the enterprise and acts of rendering services, performed in the established form. Please note that the acts of providing services are supporting documents for such expenses as payment for repair teams, payment for services of third parties that were involved in the production process.

For example, the company is engaged in constructioncottages. But in her own garage there is no specific machinery - she takes it out. In addition to the fact that the company rents the vehicle itself, it uses the services of the operator that manages this transport. Special machinery takes part in the production process, which is the source of the company's profit. Therefore, when answering the question how to confirm expenses, the tax accounting specialist should have on hand an act of providing services (for operator's services) and a lease for the vehicle.