Clause 5, clause 7, article 272 of the code. Tax accounting of expenses for “late” primary filings

1. Expenses accepted for tax purposes taking into account the provisions of this chapter are recognized as such in the reporting (tax) period to which they relate, regardless of time actual payment Money and (or) other form of payment and are determined taking into account the provisions of Articles 318 - 320 of this Code (as amended by Federal Law of May 29, 2002 N 57-FZ - Collection of Legislation Russian Federation, 2002, N 22, art. 2026).

Expenses are recognized in the reporting (tax) period in which these expenses arise based on the terms of the transactions. If the transaction does not contain such conditions and the relationship between income and expenses cannot be clearly defined or is determined indirectly, expenses are distributed by the taxpayer independently (as amended by Federal Law of December 31, 2002 N 191-FZ - Collection of Legislation of the Russian Federation , 2003, N 1, art. 6; Federal Law of June 6, 2005 N 58-FZ - Collection of Legislation of the Russian Federation, 2005, N 24, art.

If the terms of the agreement provide for the receipt of income for more than one reporting period and do not provide for the phased delivery of goods (work, services), expenses are distributed by the taxpayer independently, taking into account the principle of uniform recognition of income and expenses (as amended by the Federal Law of May 29, 2002 No. 57-FZ - Collection of Legislation of the Russian Federation, 2002, No. 22, Art. 2026).

The taxpayer's expenses, which cannot be directly attributed to the costs of a specific type of activity, are distributed in proportion to the share of the corresponding income in the total volume of all income of the taxpayer.

2. The date of material expenses is recognized as:

the date of transfer of raw materials and materials into production - in terms of raw materials and materials attributable to the goods (work, services) produced;

the date of signing by the taxpayer of the certificate of acceptance and transfer of services (works) - for services (works) of a production nature.

3. Depreciation is recognized as an expense on a monthly basis based on the amount of accrued depreciation, calculated in accordance with the procedure established by, and (as amended by the Federal Law of May 29, 2002 N 57-FZ - Collection of Legislation of the Russian Federation, 2002, N 22, Art. 2026; Federal Law of July 22, 2008 N 158-FZ - Collection of Legislation of the Russian Federation, 2008, N 30, Art.

Expenses in the form of capital investments provided for in paragraph 9 are recognized as indirect costs of the reporting (tax) period in which, in accordance with this chapter, the start date of depreciation (the date of change in the original cost) of fixed assets in respect of which were carried out capital investments(paragraph entered Federal law dated June 6, 2005 N 58-FZ - Collection of Legislation of the Russian Federation, 2005, N 24, Art. 2312; in ed. Federal Law of July 22, 2008 N 158-FZ - Collection of Legislation of the Russian Federation, 2008, N 30, Art. 3614).

4. Labor costs are recognized as an expense on a monthly basis based on the amount accrued in accordance with labor costs.

5. Expenses for the repair of fixed assets are recognized as an expense in the reporting period in which they were incurred, regardless of their payment, taking into account the features provided for.

5-1. Standardization expenses incurred by the taxpayer independently or jointly with other organizations (in an amount corresponding to its share of expenses) are recognized for tax purposes in the reporting (tax) period following the reporting (tax) period in which the standards were approved as national standards national body of the Russian Federation for standardization or registered as regional standards in the Federal Information Fund technical regulations and standards in the manner established by the legislation of the Russian Federation on technical regulation (clause 5-1 introduced by Federal Law of November 21, 2011 N 330-FZ - Collection of Legislation of the Russian Federation, 2011, N 48, Art. 6731).

6. Expenses for mandatory and voluntary insurance(non-state pension provision) are recognized as an expense in the reporting (tax) period in which, in accordance with the terms of the agreement, the taxpayer transferred (issued from the cash desk) funds to pay insurance (pension) contributions. If, under the terms of the insurance contract (non-state pension provision) the payment of the insurance (pension) contribution is provided for in a one-time payment, then under contracts concluded for a period of more than one reporting period, expenses are recognized evenly over the term of the contract in proportion to the number of calendar days of the contract in the reporting period. If the terms of the insurance contract (non-state pension provision) provide for the payment of an insurance premium ( pension contribution) in installments, then under agreements concluded for a period of more than one reporting period, expenses for each payment are recognized evenly over the period corresponding to the period for payment of contributions (year, half-year, quarter, month), in proportion to the number of calendar days of the agreement in the reporting period ( as amended by the Federal Law of May 29, 2002 N 57-FZ - Collection of Legislation of the Russian Federation, 2002, Art. 2026; Federal Law of June 6, 2005 N 58-FZ - Collection of Legislation of the Russian Federation, 2005 N 24, Art. 2312; Federal Law of July 24, 2007 N 216-FZ - Collection of Legislation of the Russian Federation, 2007, N 31, Art.

1) date of accrual of taxes (fees) - for expenses in the form of amounts of taxes (advance payments for taxes), fees and other mandatory payments(as amended by Federal Law No. 57-FZ of May 29, 2002 - Collection of Legislation of the Russian Federation, 2002, No. 22, Art. 2026);

2) date of accrual in accordance with the requirements of this chapter - for expenses in the form of amounts of deductions to reserves recognized as expenses in accordance with this chapter (new subparagraph 2 was introduced by Federal Law of May 29, 2002 N 57-FZ - Collection of Legislation of the Russian Federation, 2002, N 22, art. 2026);

3) the date of settlements in accordance with the terms of concluded agreements or the date of presentation to the taxpayer of documents serving as the basis for making settlements, or the last date of the reporting (tax) period - for expenses (as amended by Federal Law of July 27, 2006 N 137-FZ - Collection of Legislation of the Russian Federation, 2006, No. 31, Art. 3436):

in the form of commission fees;

in the form of expenses for payment to third parties for work performed (services provided);

in the form of rental (leasing) payments for rented (leased) property;

in the form of other similar expenses;

(Subparagraph 3 as amended by Federal Law No. 57-FZ of May 29, 2002 - Collection of Legislation of the Russian Federation, 2002, No. 22, Art. 2026)

4) the date of transfer of funds from the current account (payment from the cash desk) of the taxpayer - for expenses:

in the form of amounts of paid allowances;

in the form of compensation for the use of personal passenger cars and motorcycles (as amended by Federal Law No. 57-FZ of May 29, 2002 - Collection of Legislation of the Russian Federation, 2002, No. 22, Art. 2026);

5) date of approval advance report- for expenses:

on business trips;

for entertainment expenses;

for other similar expenses;

57-FZ - Collection of Legislation of the Russian Federation, 2002, No. 22, Art. 2026)

6) the date of transfer of ownership of foreign currency and precious metals when carrying out transactions with foreign currency and precious metals, as well as the last day of the current month - for expenses in the form of negative exchange rate differences on property and claims (liabilities), the value of which is expressed in foreign currency(except for advances), and negative revaluation of the value of precious metals (as amended by the Federal Law of May 29, 2002 N 57-FZ - Collection of Legislation of the Russian Federation, 2002, N 22, Art. 2026; Federal Law of July 27, 2006 . N 137-FZ - Collection of Legislation of the Russian Federation, 2006, No. 3436; Federal Law of July 27, 2010 N 229-FZ - Collection of Legislation of the Russian Federation, 2010, No. 4198);

7) the date of sale or other disposal of securities, including the date of termination of obligations to transfer securities by offsetting counter similar claims - for expenses associated with the acquisition of securities, including their cost (as amended by Federal Law of November 25, 2009 No. 281-FZ - Collection of Legislation of the Russian Federation, 2009, No. 48, Art. 5731);

9) the date of transfer of ownership of foreign currency - for expenses from the sale (purchase) of foreign currency (subparagraph 9 was introduced by Federal Law of May 29, 2002 N 57-FZ - Collection of Legislation of the Russian Federation, 2002, N 22, Art. 2026) ;

10) date of sale of shares, shares - for expenses in the form of the cost of acquisition of shares, shares (subparagraph 10 introduced by Federal Law of June 6, 2005 N 58-FZ - Collection of Legislation of the Russian Federation, 2005, N 24, Art. 2312).

(Subparagraphs 2 - 4 are considered respectively subparagraphs 3 - 5, subparagraph 5 is excluded on the basis of the Federal Law of May 29, 2002 N 57-FZ - Collection of Legislation of the Russian Federation, 2002, N 22, Art. 2026)

8. Under loan agreements and other similar agreements (other

debt obligations, including securities), the validity of which falls on more than one reporting period, for the purposes of this chapter, the expense is recognized as incurred and is included in the corresponding expenses at the end of the month of the corresponding reporting period (as amended by the Federal Law of November 25, 2009 N 281-FZ - Collection of Legislation of the Russian Federation, 2009, N 48, Art. 5731 ).

In case of termination of the agreement (repayment debt obligation) before the expiration of the reporting period, the expense is recognized as incurred and is included in the corresponding expenses on the date of termination of the agreement (repayment of the debt obligation).

(Clause 8 as amended by Federal Law No. 57-FZ of May 29, 2002 - Collection of Legislation of the Russian Federation, 2002, No. 22, Art. 2026)

8-1. Expenses for the acquisition of leased property specified in subparagraph 10 of paragraph 1 are recognized as an expense in those reporting (tax) periods in which, in accordance with the terms of the agreement, rental (leasing) payments are provided. In this case, these expenses are taken into account in an amount proportional to the amount of rental (leasing) payments (clause 8-1 was introduced by Federal Law No. 58-FZ of June 6, 2005 - Collection of Legislation of the Russian Federation, 2005, No. 24, Art. 2312).

9. The amount difference is recognized as an expense:

from the taxpayer-seller - on the date of repayment accounts receivable behind goods sold(works, services), property rights, and in the case of advance payment - on the date of sale of goods (works, services), property rights;

from the taxpayer-buyer - on the date of repayment accounts payable for purchased goods (work, services), property, property or other rights, and in the case of advance payment - on the date of acquisition of goods (work, services), property, property or other rights.

(Clause 9 was introduced by Federal Law No. 57-FZ of May 29, 2002 - Collection of Legislation of the Russian Federation, 2002, No. 22, Art. 2026)

10. Expenses expressed in foreign currency are recalculated for tax purposes into rubles at the official rate established Central Bank Russian Federation on the date of recognition of the corresponding expense. Obligations and claims expressed in foreign currency, property in the form of currency values are recalculated into rubles at the official rate established by the Central Bank of the Russian Federation on the date of transfer of ownership when performing transactions with such property, termination (fulfillment) of obligations and claims and (or) on the last day of the reporting (tax) period, depending on what happened earlier (as amended by Federal Law No. 137-FZ of July 27, 2006 - Collection of Legislation of the Russian Federation, 2006, No. 31, Art. 3436).

In the case of transfer of an advance or deposit, expenses expressed in foreign currency are converted into rubles at the official rate established by the Central Bank of the Russian Federation on the date of transfer of the advance or deposit (in the part attributable to the advance or deposit) (paragraph introduced by Federal Law of December 28, 2010 No. 395-FZ - Collection of Legislation of the Russian Federation, 2011, No. 1, Art. 7).

(Clause 10 was introduced by Federal Law No. 57-FZ of May 29, 2002 - Collection of Legislation of the Russian Federation, 2002, No. 22, Art. 2026)

(Article 272 was introduced by Federal Law of August 6, 2001 N 110-FZ - Collection of Legislation of the Russian Federation, 2001, N 33, Art. 3413)

1. Expenses accepted for tax purposes taking into account the provisions of this chapter are recognized as such in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds and (or) other form of payment and are determined taking into account the provisions of articles 318-320 of this Code (paragraph as amended, put into effect on June 30, 2002 by Federal Law of May 29, 2002 N 57-FZ; the effect applies to relations that arose from January 1, 2002.

Expenses are recognized in the reporting (tax) period in which these expenses arise based on the terms of the transactions. If the transaction does not contain such conditions and the relationship between income and expenses cannot be clearly defined or is determined indirectly, the expenses are distributed by the taxpayer independently (paragraph as amended, entered into force on January 1, 2003 by Federal Law of December 31, 2002 N 191-FZ; supplemented from January 1, 2006 by Federal Law of June 6, 2005 N 58-FZ.

If the terms of the agreement provide for the receipt of income during more than one reporting period and do not provide for the phased delivery of goods (work, services), expenses are distributed by the taxpayer independently, taking into account the principle of uniform recognition of income and expenses (paragraph as amended, entered into force on 30 June 2002 Federal Law of May 29, 2002 N 57-FZ; the effect applies to relations arising from January 1, 2002.

2. The date of material expenses is recognized as:
the date of transfer of raw materials and materials into production - in terms of raw materials and materials attributable to the goods (work, services) produced;
the date of signing by the taxpayer of the certificate of acceptance and transfer of services (works) - for services (works) of a production nature.

3. Depreciation is recognized as an expense on a monthly basis based on the amount of accrued depreciation, calculated in accordance with the procedure established by Articles 259, 259.1, 259.2 and 322 of this Code (clause as amended, entered into force on June 30, 2002 by Federal Law of May 29, 2002 No. 57-FZ; the effect applies to relations arising from January 1, 2002; as amended by Federal Law of July 22, 2008 No. 158-FZ.

Expenses in the form of capital investments provided for in paragraph 9 of Article 258 of this Code are recognized as indirect expenses of the reporting (tax) period on which, in accordance with this chapter, the start date of depreciation (date of change in the original cost) of fixed assets in respect of which capital investments were made (the paragraph was additionally included on January 1, 2006 by Federal Law of June 6, 2005 N 58-FZ; as amended by Federal Law of July 22, 2008 N 158-FZ.

4. Labor costs are recognized as an expense on a monthly basis based on the amount of labor costs accrued in accordance with Article 255 of this Code.

5. Expenses for the repair of fixed assets are recognized as an expense in the reporting period in which they were incurred, regardless of their payment, taking into account the specifics provided for in Article 260 of this Code.

5.1. Standardization expenses incurred by the taxpayer independently or jointly with other organizations (in an amount corresponding to its share of expenses) are recognized for tax purposes in the reporting (tax) period following the reporting (tax) period in which the standards were approved as national standards national body of the Russian Federation for standardization or registered as regional standards in the Federal Information Fund of Technical Regulations and Standards in the manner established by the legislation of the Russian Federation on technical regulation (the clause was additionally included from January 1, 2012 by Federal Law of November 21, 2011 N 330-FZ ).

6. Expenses for compulsory and voluntary insurance (non-state pension provision) are recognized as an expense in the reporting (tax) period in which, in accordance with the terms of the agreement, the taxpayer transferred (issued from the cash register) funds to pay insurance (pension) contributions. If the terms of an insurance contract (non-state pension provision) provide for the payment of an insurance (pension) contribution in a one-time payment, then under contracts concluded for more than one reporting period, expenses are recognized evenly over the term of the contract in proportion to the number of calendar days of the contract in the reporting period. If the terms of the insurance contract (non-state pension provision) provide for payment of the insurance premium (pension contribution) in installments, then under contracts concluded for more than one reporting period, expenses for each payment are recognized evenly over the period corresponding to the period for payment of contributions (year, half-year, quarter, month), in proportion to the number of calendar days of the agreement in the reporting period (clause as amended, put into effect on June 30, 2002 by Federal Law of May 29, 2002 N 57-FZ; the effect applies to relations arising from January 1 2002; supplemented from July 14, 2005 by Federal Law of June 6, 2005 N 58-FZ, the effect applies to legal relations arising from January 1, 2005; supplemented from January 1, 2008 by Federal Law of July 24, 2007 N 216-FZ. .

7. The date of non-operating and other expenses is recognized, unless otherwise established by Articles 261, 262, 266 and 267 of this Code:
1) date of accrual of taxes (fees) - for expenses in the form of amounts of taxes (advance payments for taxes), fees and other obligatory payments (subparagraph as amended, entered into force on June 30, 2002 by Federal Law of May 29, 2002 N 57- Federal Law; the effect applies to relations arising from January 1, 2002;
2) the date of accrual in accordance with the requirements of this chapter - for expenses in the form of amounts of deductions to reserves recognized as expenses in accordance with this chapter (the subclause was additionally included from June 30, 2002 by Federal Law of May 29, 2002 N 57-FZ; the effect extends for relations arising from January 1, 2002);

Subparagraph 2 of the previous edition, from June 30, 2002, is considered subparagraph 3 of this edition - Federal Law of May 29, 2002 N 57-FZ. The effect applies to relationships arising from January 1, 2002.

3) the date of settlements in accordance with the terms of concluded agreements or the date of presentation to the taxpayer of documents serving as the basis for making settlements, or the last date of the reporting (tax) period - for expenses (paragraph as amended, put into effect on January 1, 2007 by Federal Law dated 27 July 2006 N 137-FZ:
in the form of commission fees;
in the form of expenses for payment to third parties for work performed (services provided);
in the form of rental (leasing) payments for rented (leased) property;
in the form of other similar expenses;
(Subclause as amended, put into effect on June 30, 2002 by Federal Law of May 29, 2002 N 57-FZ; the effect applies to relations arising from January 1, 2002
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Subparagraph 3 of the previous edition is considered to be subparagraph 4 of this edition from June 30, 2002 - Federal Law of May 29, 2002 N 57-FZ. The effect applies to relationships arising from January 1, 2002.

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4) the date of transfer of funds from the current account (payment from the cash desk) of the taxpayer - for expenses:
in the form of amounts of paid allowances;
in the form of compensation for the use of personal cars and motorcycles for business trips (paragraph supplemented from June 30, 2002 by Federal Law of May 29, 2002 N 57-FZ; the effect applies to relations that arose from January 1, 2002;
in the form of interest accrued on the amount of claims of the bankruptcy creditor in accordance with the legislation on insolvency (bankruptcy);
(The paragraph was additionally included from January 1, 2014 by Federal Law of December 28, 2013 N 420-FZ)
The provisions of subparagraph 4 of paragraph 7 of this article (as amended by Federal Law No. 420-FZ of December 28, 2013) apply to legal relations that arose from January 1, 2011 - see paragraph 4 of Article 6 of Federal Law of December 28, 2013 No. 420 -FZ.

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Subparagraph 4 of the previous edition is considered to be subparagraph 5 of this edition from June 30, 2002 - Federal Law of May 29, 2002 N 57-FZ. The effect applies to relationships arising from January 1, 2002.

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5) date of approval of the advance report - for expenses:
on business trips;
for the maintenance of official transport;
for entertainment expenses;
for other similar expenses;
(subparagraph as amended, put into effect on June 30, 2002 by Federal Law of May 29, 2002 N 57-FZ; the effect applies to relations arising from January 1, 2002
5) the subparagraph was deleted from June 30, 2002 by Federal Law of May 29, 2002 N 57-FZ, the effect applies to relations that arose from January 1, 2002;
6) the date of transfer of ownership of foreign currency and precious metals when carrying out transactions with foreign currency and precious metals (including on unallocated metal accounts), as well as the last day of the current month - for expenses in the form of negative exchange rate differences on property and claims ( liabilities), the value of which is expressed in foreign currency (except for advances), and negative revaluation of the value of precious metals and claims (liabilities) expressed in precious metals carried out in the manner established regulations Central Bank Russian Federation;
(Subclause as amended, entered into force on January 1, 2016 by Federal Law of November 28, 2015 N 328-FZ.

7) date of sale or other disposal of securities ( partial repayment the nominal value of the security during its circulation period, provided for by the terms issue), including the date of termination of obligations to transfer securities by offsetting counter similar claims - for expenses associated with the acquisition of securities, including their cost;
(Subparagraph supplemented on January 1, 2010 by Federal Law of November 25, 2009 N 281-FZ; as amended by Federal Law of December 28, 2013 N 420-FZ.

8) the date of recognition by the debtor or the date of entry into legal force of the court decision - for expenses in the form of amounts of fines, penalties and (or) other sanctions for violation of contractual or debt obligations, as well as in the form of amounts of compensation for losses (damage) (subclause as amended, entered into force on June 30, 2002 by Federal Law of May 29, 2002 N 57-FZ; the effect applies to relations that arose from January 1, 2002;
9) the date of transfer of ownership of foreign currency - for expenses from the sale (purchase) of foreign currency (subparagraph additionally included from June 30, 2002 by Federal Law of May 29, 2002 N 57-FZ; the effect applies to relations arising from January 1, 2002 of the year);
10) the date of sale of shares, shares - for expenses in the form of the cost of acquisition of shares, shares (the subparagraph was additionally included from January 1, 2006 by Federal Law of June 6, 2005 N 58-FZ).

8. Under loan agreements or other similar agreements (including debt obligations issued securities), the duration of which falls on more than one reporting (tax) period, for the purposes of this chapter the expense is recognized as incurred and is included in the relevant expenses at the end of each month of the corresponding reporting (tax) period, regardless of the date (terms) of such payments provided for by the agreement .

If a loan agreement or other similar agreement (including debt obligations issued by securities) stipulates that the fulfillment of an obligation under such an agreement depends on the value (or other value) of the underlying asset with a fixed accrual during the period of validity of the agreement interest rate, expenses accrued based on this fixed rate are recognized on the last day of each month of the corresponding reporting (tax) period, and expenses actually incurred based on the current value (or other value) of the underlying asset are recognized on the date of fulfillment of the obligation under this agreement.

In the event of termination of the agreement (repayment of the debt obligation) during a calendar month, the expense is recognized as incurred and is included in the corresponding expenses on the date of termination of the agreement (repayment of the debt obligation).

The provisions of this paragraph do not apply to expenses in the form of interest accrued on the amount of claims of the bankruptcy creditor in accordance with the legislation on insolvency (bankruptcy).

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The provisions of paragraph four of paragraph 8 of this article (as amended by Federal Law of December 28, 2013 N 420-FZ) apply to legal relations that arose from January 1, 2011 - see paragraph 4 of Article 6 of Federal Law of December 28, 2013 N 420 -FZ.

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(Clause as amended, entered into force on January 1, 2014 by Federal Law of December 28, 2013 N 420-FZ.

8.1. Expenses for the acquisition of leased property specified in subparagraph 10 of paragraph 1 of Article 264 of this Code are recognized as an expense in those reporting (tax) periods in which, in accordance with the terms of the agreement, rental (leasing) payments are provided. In this case, these expenses are taken into account in an amount proportional to the amount of rental (leasing) payments (the clause was additionally included from January 1, 2006 by Federal Law of June 6, 2005 N 58-FZ).

9. The clause was additionally included from June 30, 2002 by Federal Law of May 29, 2002 N 57-FZ, the effect applies to relations arising from January 1, 2002; lost force on January 1, 2015 - Federal Law of April 20, 2014 N 81-FZ.

10. Expenses expressed in foreign currency are recalculated for tax purposes into rubles at the official rate established by the Central Bank of the Russian Federation on the date of recognition of the corresponding expense, unless otherwise established by this paragraph.

Claims (obligations), the value of which is expressed in foreign currency, property in the form of currency values are converted into rubles at the official rate established by the Central Bank of the Russian Federation on the date of transfer of ownership of the specified property, termination (fulfillment) of claims (obligations) and (or) on the last day of the current month, depending on what happened earlier.

If, when recalculating denominated in foreign currency (conditional monetary units) the value of claims (obligations) payable in rubles, a different foreign currency exchange rate is applied, statutory or by agreement of the parties, recalculation of expenses, claims (obligations) in accordance with this paragraph is carried out at this rate.

(The clause was additionally included on June 30, 2002 by Federal Law of May 29, 2002 N 57-FZ, the effect applies to relations arising from January 1, 2002; as amended, brought into force on January 1, 2015 by Federal Law of April 20, 2014 year N 81-FZ.

I would like to note that Federal Law 58-FZ introduced changes to the Tax Code of the Russian Federation. According to the changes made, expenses in the form of capital investments provided for by the Tax Code of the Russian Federation are recognized as expenses of the reporting (tax) period for which, in accordance with Chapter 25 of the Tax Code of the Russian Federation, the start date of depreciation falls (the date of change in the original cost) of fixed assets in respect of which capital investments have been made. The changes made apply to legal relations arising from January 1, 2006.

Thus, taxpayers will be able to include in expenses expenses for capital investments in the amount of 10 percent of the initial cost of fixed assets and (or) expenses incurred by them in cases of completion, additional equipment, modernization, technical re-equipment, and so on. Objects received free of charge and when calculating the amount of depreciation, expenses for capital investments provided for in subclause 1.1 will not be taken into account.

Rule 6: For labor costs.

This rule applies to labor costs accrued in accordance with the Tax Code of the Russian Federation.

Labor costs are recognized as an expense on a monthly basis based on accrued amounts.

Rule 7: Regarding repair costs.

Expenses for repairs of fixed assets are recognized as an expense in the reporting period in which they were incurred in the amount of actual costs, regardless of their payment.

Rule 8: Regarding insurance costs.

This rule applies to expenses:

ü for compulsory and voluntary insurance;

ü non-state pension provision.

These expenses are recognized as expenses in the reporting (tax) period in which, in accordance with the terms of the agreement, the taxpayer transferred (issued from the cash desk) funds to pay insurance (pension) contributions.

A special rule is provided for these expenses: if the terms of the relevant agreement provide for the payment of an insurance (pension) contribution in a one-time payment, then under agreements concluded for more than one reporting period, expenses are recognized evenly over the term of the agreement in proportion to the number of calendar days of the agreement in the reporting period. period.

Rule 9: Based on development costs natural resources.

Rule 10: For expenses on scientific research and (or) development.

The composition of expenses for scientific research and (or) development, as well as the procedure for their recognition, is established by the Tax Code of the Russian Federation. Based on the analysis of this article, we can highlight following rules recognition of these expenses.

The taxpayer's expenses for R&D after their completion (completion of individual stages of research) are evenly included in other expenses for two years, provided that the said research and development are used in production and (or) in the sale of goods (performance of work, provision of services) from the 1st the day of the month following the month in which such studies were completed.

Taxpayer expenses for scientific research and (or) experimental development carried out for the purpose of creating new or improving used technologies, creating new types of raw materials or materials that did not produce a positive result are subject to inclusion in other expenses evenly over three years in the amount actual expenses incurred from the 1st day of the month following the month in which such studies were completed.

Thus, taxable income can be reduced by all amounts spent on scientific research or development, with the exception of excess expenses provided for by the Tax Code of the Russian Federation.

Rule 11. For taxes and fees.

The date of recognition of expenses for the amounts of taxes and fees and other obligatory payments is the date of accrual of taxes (fees).

Rule 12. By contributions to reserves.

The date of recognition of expenses for the amounts of contributions to reserves, recognized as an expense for tax purposes, is the date of their accrual in accordance with the requirements of Chapter 25 of the Tax Code of the Russian Federation.

Rule 13. By certain species expenses.

ü in the form of commission fees;

ü in the form of expenses for payment to third parties for the work they performed (services provided);

ü in the form of rental (leasing) payments for rented (leased) property.

The date of recognition of expenses in this case is the settlement date established in the agreement or the date of presentation of settlement documents to the taxpayer, or the last day of the reporting (tax) period.

Rule 14. By expenses:

ü in the form of amounts of paid allowances;

ü in the form of compensation for the use of personal cars and motorcycles for business trips.

The date of recognition of expenses is the date of transfer of funds from the current account (payment from the cash desk) of the taxpayer.

Rule 15. By expenses:

ü for business travel expenses;

ü for expenses on maintaining official vehicles;

ü for entertainment expenses.

The date of recognition of expenses is the date of approval of the advance report.

Rule 16. For expenses from transactions with foreign currency.

When carrying out transactions with foreign currency, the date of recognition of expenses is the date of transfer of ownership of foreign currency and precious metals.

For expenses from the sale (purchase) of foreign currency, the date of their recognition is the date of transfer of ownership of the foreign currency.

Rule 17. For expenses in the form of negative exchange rate differences.

Expenses in the form of negative exchange rate differences on property and claims (liabilities), the value of which is expressed in foreign currency, are recognized on the last day of the current month.

Rule 18. For expenses from the revaluation of precious metals.

Expenses in the form of negative revaluation are recognized on the last day of the current month.

19 rule. For securities.

For expenses associated with the acquisition of securities, including their cost, the date of recognition of expenses is the date of sale or other disposal of securities.

Rule 20. For penalties (compensated damages).

This rule applies to the following types expenses:

ü in the form of fines, penalties and (or) other sanctions for violation of the terms of contractual or debt obligations;

ü amounts of compensation for losses or damages.

The date of recognition of expenses for tax purposes is the date they are recognized by the debtor or the date the court decision enters into legal force.

21 rules. For expenses from borrowing operations.

This rule applies to expenses in the form of interest on loan agreements and other similar agreements (other debt obligations, including securities).

If the validity period of the specified agreements (other debt obligations) falls on more than one reporting period, then the date of recognition of expenses is considered to be the last day of the corresponding reporting period.

In the event of termination of the agreement (repayment of the debt obligation) before the expiration of the reporting period, the expense is recognized on the date of termination of the agreement (repayment of the debt obligation).

Rule 22. For expenses in the form of total differences.

The amount difference is recognized as an expense in the following order:

ü for the taxpayer-seller - on the date of repayment of receivables for sold goods (work, services), property rights, and in the case of advance payment - on the date of sale of goods (work, services), property rights;

ü for the taxpayer-buyer - on the date of repayment of accounts payable for purchased goods (work, services), property, property or other rights, and in the case of advance payment - on the date of acquisition of goods (work, services), property, property or other rights.

Rule 23. For expenses related to the acquisition of leased property.

Expenses for the acquisition of leased property specified in the Tax Code of the Russian Federation are recognized as an expense in those reporting (tax) periods in which, in accordance with the terms of the agreement, rental (leasing) payments are provided. In this case, these expenses are taken into account in an amount proportional to the amount of rental (leasing) payments.

Rule 24. For expenses in the form of the cost of acquiring shares, units.

· valuation method based on the cost of a unit of inventory;

· average cost valuation method;

· valuation method based on the cost of the first acquisitions (FIFO);

· valuation method based on the cost of recent acquisitions (LIFO).

To recognize these expenses, it is necessary to take into account that material expenses do not include inventories transferred to production, but not used in production at the end of the month under the Tax Code of the Russian Federation). Consequently, raw materials must undergo some kind of processing in production in order to be recognized as expenses.

4. Depreciation is included as an expense in amounts accrued for the reporting (tax) period. In this case, depreciation is allowed only for paid depreciable property used by the taxpayer in production.

Consequently, organizations using cash method, the initial cost of the depreciable property will be considered fully formed for tax purposes in the reporting period in which the final payment to the supplier of the specified property occurred.

Expenses for the search and assessment of mineral deposits (including reserve audits), mineral exploration and (or) hydrogeological surveys carried out on a subsoil plot in accordance with duly obtained licenses or other permits from authorized bodies, as well as expenses for the acquisition of the necessary geological and other information from third parties, including government agencies, are included in expenses evenly over 12 months of the Tax Code of the Russian Federation).

The following expenses are included in expenses over five years:

· expenses for preparing the territory for mining, construction and other work in accordance with established requirements for safety, protection of land, subsoil and other natural resources and environment, including the construction of temporary access roads and roads for the removal of mined rocks, minerals and waste, preparation of sites for the construction of relevant structures, storage of fertile soil intended for subsequent land reclamation, storage of mined rocks, minerals and waste;

· expenses for compensation for complex damage caused to natural resources by land users during the construction and operation of facilities, for resettlement and payment of compensation for the demolition of housing during the development of fields, as well as for compensation for losses of agricultural production when land is taken for needs not related to agricultural production, during destruction or damage to reindeer pastures. These expenses also include compensation provided for in contracts (agreements) with local governments and (or) tribal, family communities of indigenous peoples. small peoples, concluded by such land users.

Federal Law No. 58-FZ introduced amendments to the Tax Code of the Russian Federation, which come into force on January 1, 2006. According to the amendments, taxpayers can reasonably include in expenses for income tax purposes the costs of relocation and payment of compensation for the demolition of housing during the development of fields.

For organizations that use the cash method, the procedure for accounting for expenses for the development of natural resources and expenses for scientific research and (or) experimental design developments are taken into account for tax purposes in the amounts accrued for the reporting (tax) period, but only for paid expenses.

6. Expenses for paying taxes and fees are taken into account as expenses at the time of their actual payment by the taxpayer. If there is a debt to pay taxes and fees, the costs of its repayment are taken into account as expenses within the limits of the actually repaid debt and in reporting (tax) periods when the taxpayer repays the specified debt.

This means that even if taxes are assessed, they are not accepted for tax purposes. Taxes are included in expenses in the reporting (tax) period in which they are actually paid to the budget.

Since taxes are usually paid in the month following the month or quarter in which they are accrued (for example, Unified Tax), for organizations using the cash method of accounting, taxes are taken into account for tax purposes a month or quarter later (subject to their timely payment).

As stated earlier, for organizations that use the cash method and incur expenses denominated in foreign currency, the date of recognition of expenses for profit tax purposes is the date of actual payment for goods (work, services).

Exchange rate differences on debt, foreign currency loans, contributions to, can arise only for those organizations that determine expenses for profit tax purposes using the accrual method. Consequently, organizations that apply the procedure for determining expenses for tax purposes using the cash method do not generate exchange rate differences. But exchange rate differences will still have to be reflected in accounting. This is a requirement of PBU 3/2000.

When considering the cash method of recognizing expenses, you should pay attention to the provisions of the Tax Code of the Russian Federation. In accordance with this paragraph, losses received by the taxpayer in the reporting (tax) period are equated to non-operating expenses, in particular:

ü losses from downtime due to internal production reasons;

ü losses from downtime due to external reasons that are not compensated by the culprits;

ü expenses in the form of shortages material assets in production and warehouses, at trade enterprises in the absence of perpetrators, as well as losses from theft, the perpetrators of which have not been identified.

These expenses are recognized in the current tax base of the period in which errors are discovered, if it is impossible to determine the specific period to which these errors relate. If the period of the error can be determined, the tax liabilities of the reporting period to which the identified errors (distortions) relate should be adjusted. At the same time, updated tax returns on taxes are submitted to the tax authorities, the obligations for which are recalculated as a result of identified errors.

According to paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, a taxpayer can recognize expenses in tax accounting only if there are supporting documents. Moreover, the format of documents - paper or electronic - is currently not of decisive importance; the very fact of their availability is important. But what if goods (work, services) were accepted in one period, and supporting documents for them were received in another (this question is especially relevant if we're talking about about different tax periods)? We believe that almost every taxpayer has to solve this problem to one degree or another. In this article we will consider options for solving it.

Wherever you throw it, there’s a wedge everywhere

First, we note that within the framework of the article we will analyze only issues related to the period of recognition of expenses on documents that, for a number of reasons, reached the taxpayer from counterparties late.

It seems clear what to do in such a situation. Expenses are accepted for tax purposes in the tax period to which they relate. But an important detail: they can only be recognized on the basis of supporting documents.

Article 313 of the Tax Code of the Russian Federation it is stipulated that taxpayers calculate the tax base based on the results of each tax period data-driven tax accounting. Since tax accounting is a system of summarizing information to determine the taxable base for profits based on data primary documents, grouped in accordance with the procedure provided for by the Tax Code, in the absence of primary documents, taxpayers are deprived of the opportunity to take these costs into account for tax purposes. Consequently, if expenses are incurred in one tax period, but there is no primary income for them, the taxpayer does not have the right to reduce the taxable base for income tax by the amount of these expenses. As a result, the taxable base for income tax reflected in the declaration for the period of expenditures turns out to be overestimated, as well as the amount of tax calculated for payment to the budget. Therefore, this information must be corrected by submitting an updated declaration.

This is the scenario they usually insist on. tax inspectors in places. They, of course, justify this requirement tax regulations(in its understanding, which, it should be noted, differs from the interpretation of the same norms by officials of the financial department, but more on that a little later). Note that this approach is supported by arbitration practice. But it has one (quite significant, in our opinion) drawback. The fact is that filing an updated declaration, in addition to desk audit(carried out on the basis Art. 81,88 Tax Code of the Russian Federation), may provoke an exit. A similar warning was made recently Letter of the Federal Tax Service of Russia dated May 29, 2012 No. AS-4-2/8792. It literally says the following: the tax authority has the right to conduct an on-site audit for the period for which the updated declaration is submitted (even if this period exceeds three calendar years preceding the year in which such a declaration is submitted). The exception is the case where the relevant period was previously covered by an on-site inspection.

Moreover, this letter does not say that an on-site audit is possible only if the amended declaration declares a larger amount of tax to be paid to the budget than in the initial declaration, which indicates a certain universality of such explanations from tax officials. Consequently, they are subject to application regardless of in which direction the amount of tax initially declared for payment will be adjusted. Therefore, taking into account the explanations of the Federal Tax Service specialists given in Letter№ AS-4-2/8792, taxpayers should probably evaluate in advance possible risks related to the submission of updated tax return. Obviously, the risk increases if an amended return is filed multiple times for the same tax period.

Is it possible in such a situation to do without filing an updated declaration and thereby avoid inspectors coming to check? Undoubtedly. This method is suggested by the explanations of the Ministry of Finance, which are devoted to the issues of the period for making adjustments to tax calculations, and, as judicial acts show, it is quite acceptable in practice. Based on such clarifications, the taxpayer can take into account the costs of “late” documents in the current tax period. Since errors and distortions in calculation tax base the previous period, due to the lack of supporting documents, was not initially allowed (and there were no negative consequences for the budget), the taxable base of the previous period does not need to be recalculated, and accordingly, an updated declaration for this period also does not need to be submitted. Please note: with this option of accounting for expenses for “late” documents, it is important to document the moment of receipt of the latter.

The disadvantage of this option is that the inspectors carrying out tax control, regarding the legality of such actions of the taxpayer, they have a different opinion. (By the way, inspectors can often identify such facts in the activities of an economic entity only within the framework of planned on-site inspections.) Of course, you can defend your interests in this case in judicial procedure(which is confirmed by arbitration practice), however, it is difficult to predict the outcome of such a dispute.

Which of these options is preferred is up to the taxpayer to decide. Unfortunately, in this case, he is only given the opportunity to choose one of them; preferring his own (third) method of solving the identified problem is clearly not possible here (it simply does not exist, well, except to receive supporting documents on time for expenses incurred).

Now we will consider in detail the requirements imposed by each of the departments on the procedure for recognizing in tax accounting expenses for “late” documents.

Tax department's point of view

Let us remind you that expenses related to previous tax periods are subject to reflection in tax accounting in compliance with the requirements Art. 54 And 272 Tax Code of the Russian Federation(Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 09.09.2008 No. 4894/08 ).

In accordance with clause 1 art. 54 Tax Code of the Russian Federation taxpayers calculate the tax base at the end of each tax period based on registers accounting or other documented data on objects subject to taxation. This paragraph also determines the procedure for making corrections to tax bases in the event of detection of errors and inaccuracies relating to previous tax periods.

Federal Tax Service specialists, analyzing the provisions of the said paragraph (including the features of the syntactic structure of its paragraphs), in Letter dated 08/17/2011 No. AS-4-3/13421 came to the conclusion that it establishes two possible options for adjusting the tax base:

When it is possible to determine which period the detected errors or distortions belong to ( para. 2 p. 1 art. 54 Tax Code of the Russian Federation). In this case, you need to submit an updated declaration;

When the period of the error cannot be determined. In such a situation, the tax base of the current period is adjusted.

Consequently, a taxpayer may not submit an updated tax return only when it is unclear for what period this needs to be done. Late documents, on the contrary, make it possible to unambiguously determine the period for which the disputed expenses were incurred. A similar point of view is reflected in Resolution of the Federal Antimonopoly Service NWZ dated October 25, 2011 No. A56-71790/2010.

As you can see, the tax authorities have taken a rather tough position regarding general norm, provided Art. 54 Tax Code of the Russian Federation. Their reasoning regarding changes to the taxable base for income tax is no less categorical. This severity is due clause 1Art. 272 Tax Code of the Russian Federation, which determines the procedure for recognizing expenses for the purposes of calculating income tax. Let us recall that this paragraph states that expenses are recognized as such in the tax period to which they relate, regardless of the time of their actual payment. It also states that expenses are recognized in the period in which they arise based on the terms of the transaction. FAS PO in Resolution dated February 21, 2012 No. А72-5678/2011 emphasized: clause 1 art. 272 Tax Code of the Russian Federation does not provide the taxpayer with the right to arbitrarily choose the tax period in which these expenses should be reflected.

Considering the named norm ( Art. 272 Tax Code of the Russian Federation) special (and in full), tax authorities usually insist on filing updated returns if the adjustment of the previously calculated amount of income tax payable is caused by the need to reflect late expenses in tax accounting.

Which norm is general and which is special?

In arbitration practice, there are decisions in which judges come to the conclusion that special are only certain provisions Art. 272 Tax Code of the Russian Federation, For example pp. 3 p. 7.

So, in Resolution of the Federal Antimonopoly Service of North Kazakhstan region dated February 22, 2012 No. A53-11894/2011 the following is indicated. The procedure for recognizing expenses using the accrual method is defined in Art. 272 Tax Code of the Russian Federation. According to clause 1 of this article, expenses accepted for tax purposes taking into account the provisions Ch. 25 Tax Code of the Russian Federation, are recognized as such in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds and (or) other form of payment and are determined taking into account Art. 318 - 320 Tax Code of the Russian Federation.

IN paragraph 1 art. 272 Tax Code of the Russian Federation secured general principle : expenses are recognized in the reporting (tax) period in which they arise based on the terms of the transactions.

At the same time clause 7 art. 272 Tax Code of the Russian Federation contains special norm , providing a method for determining the date of non-operating and other expenses. According to pp. 3 of this paragraph, the date of non-operating and other expenses is recognized (unless otherwise established Art. 261, 262 , 266 , 267 Tax Code of the Russian Federation) including:

1) date of settlements in accordance with the terms of concluded agreements;

2) or the date of presentation to the taxpayer of documents serving as the basis for making calculations;

3) or the last day of the reporting (tax) period - for expenses in the form of:

Amounts of commission fees;

Costs of payment to third parties for work performed (services provided);

Rental (leasing) payments for rented (leased) property;

Other similar expenses.

Therefore, in a situation where we are talking about late documents confirming the costs of paying third parties for work performed (services provided), a special rule is subject to application - pp. 3 paragraph 7 art. 272 Tax Code of the Russian Federation, and the link tax office to the provisions Art. 54 Tax Code of the Russian Federation, which refers to detected errors and distortions (that is, the reflection of expenses in the absence of primary documents), is illegal.

Similar conclusions were made in resolutions of the Federal Antimonopoly Service of the North-West District dated 06/05/2012 No. А44-3816/2011,dated November 21, 2011 No. A44-824/2011,FAS VVO dated 10/12/2010 No. A43-15626/2009.

Reasoning in a similar way when considering similar disputes, judges of other districts clarify:

- provisions pp. 3 paragraph 7 art. 272 Tax Code of the Russian Federation do not establish the taxpayer’s obligations to choose a specific method of accounting for “late” expenses, giving him the right to choose to determine the date of expenses(Resolution of the Federal Antimonopoly Service of the Moscow Region dated April 3, 2012 No. А40-73890/11‑91‑314);

- under date of presentation of documents(let’s clarify – “latecomers”) it is necessary to understand the actual date of their receipt by the taxpayer (Resolution of the Federal Antimonopoly Service NWZ dated January 31, 2011 No. A56-10165/2010);

- The Tax Code does not contain restrictions regarding the dates of documents serving as documentary evidence of expenses. Based pp. 3 paragraph 7 art. 272 Tax Code of the Russian Federation the applicant had the right to choose one of the three dates provided for by this norm(Resolution of the Federal Antimonopoly Service of the Moscow Region dated February 15, 2012 No. А40-44297/11‑91‑190).

In all mentioned judicial acts(in which the judges sided with taxpayers who reflected the costs of late documents in the accounting of the current tax period) the dispute arose regarding the costs of paying for services of third-party organizations and rental payments, that is, costs that, according to clause 7 art. 272 Tax Code of the Russian Federation subject to recognition for profit tax purposes as part of non-operating and other expenses, and pp. 3 This paragraph defines the procedure for reflecting them in tax accounting. We believe that taxpayers need to take this point into account when deciding on the procedure for reflecting “late” expenses in tax accounting.

It should be noted here that another special rule is clause 2 art. 272 Tax Code of the Russian Federation the right to choose the period for reflecting expenses on late documents (as well as clause 1 art. 272 Tax Code of the Russian Federation) is not provided to the taxpayer. Let us remind you that in clause 2 states that the costs of paying for work and services of a production nature are recognized in tax accounting on the date the customer signs the acceptance certificates for work and services.

But in this case, there is also no clear answer to the question of how to reflect such expenses for “late” documents in tax accounting. You can adjust the taxable base of the previous tax period by filing an updated declaration, or you can qualify unaccounted expenses as losses from previous periods identified in the current tax period.

As you might guess, this point (that unaccounted expenses can be qualified as past losses) is also a subject of dispute between taxpayers and controllers.

For example, FAS PO in Resolution dated June 16, 2011 No. A65-6652/2010 considered the actions of the taxpayer who reflected previously unaccounted expenses to be legitimate in accordance with pp. 1 item 2 art. 265 Tax Code of the Russian Federation in accounting as part of non-operating expenses as losses of previous tax periods identified in the current tax period.

Opposite conclusions on this matter are contained in resolutions of the Federal Antimonopoly Service of the North-Western Territory of September 14, 2010 No. A56-46840/2009, FAS DVO dated 05.11.2009 No. F03-5031/2009.

Let us add that, to a large extent, the outcome of the case is determined by the period in which the controversial situation, because the new edition clause 1 art. 54 Tax Code of the Russian Federation applies to legal relations arising after January 1, 2010. Although courts often consider it possible on the basis clause 3 art. 5 Tax Code of the Russian Federation apply the rule Art. 54 Tax Code of the Russian Federation to legal relations that arose before 2010, due to the fact that it established additional guarantees for the protection of the rights of the taxpayer. This is evidenced by conclusions drawn, for example, in Resolution of the Federal Antimonopoly Service of the Moscow Region dated May 11, 2012 No. A40-70714/11‑75‑292.

Position of the Ministry of Finance

Regarding the procedure for recognizing expenses in a situation where they were actually incurred in one tax period, and supporting documents from counterparties were received in the next, we consider it necessary to draw your attention to this point. As noted above, pp. 3 paragraph 7 art. 272 Tax Code of the Russian Federation The taxpayer is given the opportunity to choose one of several named dates for recognizing expenses, but this paragraph does not specify what specific criterion should be used when choosing.

The Ministry of Finance, explaining this point, recommends that the taxpayer choose the date that came earlier , - the date of settlements, the date of receipt of settlement documents or the last date of the reporting (tax) period (see, for example, letters dated 06/04/2012 No. 03‑03‑06/1/288 , dated 08/25/2010 No. 03‑03‑

06/1/565 , dated 02/16/2010 No. 03‑03‑06/1/70 ). And in Letter of the Ministry of Finance of Russia dated May 26, 2006 No. 03‑

03‑04/2/149 it was suggested that the choice of one of the three dates should be recorded in accounting policy.

However, clarification about the choice earlier date for recognition in tax accounting on the basis pp. 3 paragraph 7 art. 272 Tax Code of the Russian Federation non-operating and other expenses for paying for the services of third-party organizations are nothing more than the imagination of financiers. The said norm does not say anything of the sort. On the contrary, from its literal reading we can conclude that this subclause provides the taxpayer with right self-selection an acceptable option for him. It is this circumstance that is noted arbitration courts when considering disputes about the period of recognition in accounting of expenses for the services of third-party organizations, documents for which the taxpayer received in the next tax period (examples of judicial acts are given above).

Was there a mistake?

Regarding the question of the period of reflection for profit tax purposes of previously unaccounted expenses (more precisely, what should be considered an error in tax accounting for the purposes of applying the provisions Art. 54 Tax Code of the Russian Federation), the position of officials of the Ministry of Finance differs significantly from the point of view of specialists of the Federal Tax Service. It lies in the fact that the taxpayer may not submit an updated return in two cases:

When it is impossible to definitely determine the period of the error;

When errors led to excessive payment of tax (that is, in a situation where the tax will still have to be returned). This is stated in letters dated January 23, 2012 No. 03‑03‑06/1/24 , dated 08/26/2011 No. 03‑03‑06/1/526 , from 01.08.2011 № 03‑03‑06/1/436 .

And in Letterdated January 30, 2012 No. 03‑03‑06/1/40 The financial department not only considered the issue of syntactic construction of controversial paragraphs clause 1Art. 54 Tax Code of the Russian Federation, but also brought a new argument in favor of its position: it indicated that for tax purposes it should not be understood as errors. With reference to clause 1 art. 11 Tax Code of the Russian Federation And clause 2 PBU 22/2010 “Correcting errors in accounting and reporting” The Ministry of Finance explained that are not mistakes inaccuracies or omissions in the reflection of facts economic activity in accounting and (or) financial statements organizations identified as a result of receiving new information, which was not available to the organization at the time of reflection (non-reflection) of such facts of economic activity.

In other words, obtaining information about expenses (for example, supporting documents), which was not available to the taxpayer at the time of drawing up the tax return, is not considered an error at all, so there is no need to adjust the tax base of previous periods in such cases. Indeed, the budget will not suffer losses in this case, since unaccounted expenses led in the past period to an overestimation of the taxpayer’s tax base and, accordingly, to the payment of tax in larger amount. For profit tax purposes, these expenses can be taken into account in the period in which documents confirming them are received ( Letter of the Ministry of Finance of Russia dated 09/06/2007 No. 03‑03‑06/1/647 ).

But if a loss was incurred in the previous tax period, it is impossible to recognize previously unaccounted expenses in the current tax period, according to the Ministry of Finance ( lettersdated 08/11/2011 No. 03‑03‑06/1/476 , dated March 15, 2010 No. 03‑02‑07/1-105 ). If there is no tax payment in the corresponding previous tax period, the tax base and tax amount are recalculated for the period in which errors (distortions) were made, since the distortion of the tax base did not lead to excessive payment of tax.

The fairness of the stated position of officials of the Ministry of Finance is also indicated by the provisions clause 1 art. 81 Tax Code of the Russian Federation, according to which the taxpayer:

- must leading to understatement of tax , subject to payment to the budget;

- has the right submit an updated declaration if distortions are detected, not leading to understatement of tax , subject to payment to the budget.

Summarizing what has been said, we can conclude that an error in the sense clause 1Art. 54 Tax Code of the Russian Federation is an error that led precisely to an incorrect calculation of the tax base, resulting in the payment excess amount tax, that is, admitted in the tax return as a result of unlawful application tax benefit, tax rate or tax deductions. It is corrected according to the rules established Art. 81 Tax Code of the Russian Federation, by submitting an updated declaration, including a reduction in the amount of tax payable to the budget. The circumstances with which the legislator Art. 54 And 81 Tax Code of the Russian Federation binds the taxpayer to adjust tax obligations of past periods by submitting an updated declaration, in the case of a late primary are not available. Therefore, the arguments of the tax authorities that in the current tax period only those errors are subject to adjustment, the period of commission of which in the context of the problem under consideration is unknown, in our opinion, cannot be considered valid.

Instead of a conclusion

So, when deciding whether to reflect previously unaccounted expenses, the taxpayer needs to evaluate and weigh the negative consequences of each of the possible options. When choosing a method for making adjustments to tax accounting, he should obviously be guided by the principle of “the lesser of evils.”

For our part, we believe: if in the last tax period there was a fact of excessive payment of tax to the budget, then the costs of “late” documents can be reflected in the current tax period. In the event of claims, the taxpayer will most likely be able to defend his interests in court. It makes sense to submit an updated calculation if there is arrears for the previous period - in this case, not only the size of the arrears itself will decrease, but also the amount of penalties.

Here you should also pay attention to the fact that accounting has its own procedure for correcting errors. It's installed PBU 22/2010. We will consider this issue in the upcoming issues of the magazine. In the meantime, we note that the different procedures for making corrections in tax and accounting in accordance with PBU 18/02 “Accounting for corporate income tax calculations” may result in accounting differences.

New edition of Art. 272 Tax Code of the Russian Federation

1. Expenses accepted for tax purposes taking into account the provisions of this chapter are recognized as such in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds and (or) other form of payment, unless otherwise provided by paragraph 1.1 of this article, and are determined taking into account the provisions of Articles 318 - 320 of this Code.

If the terms of the agreement provide for the receipt of income over more than one reporting period and do not provide for the phased delivery of goods (work, services), expenses are distributed by the taxpayer independently, taking into account the principle of even recognition of income and expenses.

1.1. The taxpayer recognizes expenses from carrying out activities related to the production of hydrocarbons at a new offshore hydrocarbon field in the tax (reporting) period to which they relate, regardless of the time of actual payment of funds and (or) other form of payment, but not earlier than the date of allocation of a new offshore hydrocarbon deposit on a subsoil plot or in the cases provided for in paragraph 8 of Article 261 of this Code, the date of the taxpayer’s decision to complete work on the development of natural resources or part thereof on a specified subsoil plot or to completely stop work on a subsoil plot in due to economic inexpediency, geological futility or other reasons.

If more than one new offshore hydrocarbon deposit is allocated on a subsoil plot, the amount of expenses up to the date of allocation of new offshore hydrocarbon deposits on a subsoil plot related to activities related to the production of hydrocarbon raw materials at a new offshore hydrocarbon deposit carried out at each new offshore hydrocarbon deposit this subsoil plot is determined taking into account the provisions of paragraph 4 of Article 299.4 of this Code.

The expenses specified in this paragraph, expressed in foreign currency, for tax purposes are recalculated into rubles at the official rate established by the Central Bank of the Russian Federation on the dates corresponding to the dates of recognition of similar types of expenses in accordance with paragraphs 2 - 8.1 of this article, without taking into account the provisions of paragraph one of this paragraph, as well as the provisions of paragraphs 7 and 8 of Article 261 of this Code.

2. The date of material expenses is recognized as:

the date of transfer of raw materials and materials into production - in terms of raw materials and materials attributable to the goods (work, services) produced;

the date of signing by the taxpayer of the certificate of acceptance and transfer of services (works) - for services (works) of a production nature.

4. Labor costs are recognized as an expense on a monthly basis based on the amount accrued in accordance with labor costs.

7. The date of non-operating and other expenses is recognized, unless otherwise established by Articles 261, 262, 266 and 267 of this Code:

1) date of accrual of taxes (fees, insurance premiums) - for expenses in the form of amounts of taxes (advance payments for taxes), fees, insurance premiums and other obligatory payments;

2) the date of accrual in accordance with the requirements of this chapter - for expenses in the form of amounts of contributions to reserves recognized as expenses in accordance with this chapter;

in the form of commission fees;

in the form of expenses for payment to third parties for work performed (services provided);

in the form of rental (leasing) payments for rented (leased) property;

in the form of other similar expenses;

4) the date of transfer of funds from the current account (payment from the cash desk) of the taxpayer - for expenses:

in the form of amounts of paid allowances;

in the form of compensation for the use of personal cars and motorcycles for business trips;

in the form of interest accrued on the amount of claims of the bankruptcy creditor in accordance with the legislation on insolvency (bankruptcy);

5) date of approval of the advance report - for expenses:

on business trips;

for entertainment expenses;

for other similar expenses;

6) the date of transfer of ownership of foreign currency and precious metals when carrying out transactions with foreign currency and precious metals (including on unallocated metal accounts), as well as the last day of the current month - for expenses in the form of negative exchange rate differences on property and claims ( liabilities), the value of which is expressed in foreign currency (except for advances), and negative revaluation of the value of precious metals and claims (liabilities) expressed in precious metals, carried out in the manner established by regulations of the Central Bank of the Russian Federation;

7) the date of sale or other disposal of securities (partial repayment of the par value of a security during the period of its circulation, provided for by the terms of issue), including the date of termination of obligations to transfer securities by offsetting counter similar claims - for expenses associated with the acquisition of securities, including their cost;

9) the date of transfer of ownership of foreign currency - for expenses from the sale (purchase) of foreign currency;

10) date of sale of shares, shares - for expenses in the form of the cost of acquisition of shares, shares.

8. For loan agreements or other similar agreements (including debt obligations issued by securities), the validity of which falls on more than one reporting (tax) period, for the purposes of this chapter, the expense is recognized as incurred and is included in the corresponding expenses at the end of each month the corresponding reporting (tax) period, regardless of the date (terms) of such payments provided for in the agreement.

If a loan agreement or other similar agreement (including debt obligations issued by securities) stipulates that the fulfillment of an obligation under such an agreement depends on the value (or other value) of the underlying asset with the accrual of a fixed interest rate during the validity period of the agreement, expenses accrued based on this fixed rate, are recognized on the last day of each month of the corresponding reporting (tax) period, and expenses actually incurred based on the current value (or other value) of the underlying asset are recognized on the date of fulfillment of the obligation under this agreement.

9. Lost power.

If, when recalculating the value of claims (obligations) expressed in foreign currency (conventional monetary units) payable in rubles, a different foreign exchange rate is applied, established by law or by agreement of the parties, the recalculation of expenses, claims (obligations) in accordance with this paragraph is carried out according to this course.

Claims, the value of which is expressed in foreign currency, under a loan agreement to finance a foreign geological exploration project (including arrears on accrued interest) are converted into rubles at the official rate established by the Central Bank of the Russian Federation on the date of the decision on the foreign geological exploration project, determined in the manner established by paragraph 6 of Article 271 of this Code.

Expenses in the form of negative exchange rate differences arising as a result of recalculation of claims under a loan agreement to finance a foreign geological exploration project on the date of the decision on the foreign geological exploration project are recognized as part of non-operating expenses in one of the following ways:

in the event of termination of obligations under a loan agreement to finance a foreign geological exploration project in full without satisfying the property claims of the taxpayer in connection with the completion of work on the specified foreign geological exploration project and recognition of such a project as economically inexpedient and (or) geologically unpromising, they are not taken into account for the purposes of taxation;

in the event that a loan agreement for financing a foreign geological exploration project does not comply with any of the conditions specified in paragraph 11 of Article 261 of this Code, they are taken into account in full on the date when such a condition was violated;

in other cases, they are taken into account evenly over two years, starting from the month following the month in which the decision was made on a foreign geological exploration project.

Starting from the day following the date of the decision on a foreign geological exploration project, the recalculation of claims, the value of which is expressed in foreign currency, under the corresponding loan agreement for financing a foreign geological exploration project into rubles is made in rubles general procedure established by paragraphs one through four of this paragraph.

Commentary on Article 272 of the Tax Code of the Russian Federation

Expenses using the accrual method are recognized in the reporting (tax) period to which they relate. It does not matter whether these expenses are paid or not. This is stated in Art. 272 of the Tax Code of the Russian Federation.

All expenses of the organization are divided into two groups:

Costs associated with production and sales (hereinafter referred to as production costs);

Non-operating expenses.

According to paragraph 2 of Art. 272 of the Tax Code of the Russian Federation, the organization recognizes material costs, When:

Raw materials and supplies related to the goods produced (work, services) are transferred to production;

A certificate of acceptance and transfer of production works (services) was signed.

Depreciation is recognized as an expense on a monthly basis. As for a lump sum of 10 percent of the cost of a new fixed asset, as well as 10 percent of expenses for completion, retrofitting, modernization, technical re-equipment and partial liquidation of fixed assets, they are recognized as an expense on the date of depreciation start (the date of change in the original cost).

Expenses for compulsory and voluntary insurance (non-state pension provision) are recognized in the quarter in which they were paid. At the same time, one-time payments under insurance (pension) contracts that are concluded for a period of more than one year are included in expenses evenly over the term of the contract. In this case, such insurance premiums are written off as expenses in proportion to the number of calendar days during which the insurance contract was valid in the reporting period.

As for other production and non-operating expenses, they should be recognized in the manner established by clause 7 of Art. 272 of the Tax Code of the Russian Federation. The date of these expenses may be, for example:

For amounts of taxes and fees - the day on which they are accrued;

For expenses in the form of rental (leasing) payments for rented (leasing) property - the day of settlement or the day when the organization is presented with settlement documents;

For business travel expenses - the day when the advance report of the posted employee is approved;

For expenses in the form of interest on loans and borrowings - the day interest is calculated.

For credit and loan agreements concluded for a period of more than one quarter (six months, 9 months or a year), interest for tax purposes is included in expenses at the end of the corresponding reporting period. If, according to the agreement, the borrower pays earlier specified period, then - on the date of termination of the agreement (repayment of the debt obligation).

Expenses for the acquisition of the leased asset are written off in those reporting periods in which the agreement provides for leasing payments, in proportion to these payments.

According to paragraph 9 of Art. 271 of the Tax Code of the Russian Federation, income using the accrual method is determined taking into account amount differences. Amount differences arise in cases where payment is made in rubles in an amount equivalent to the amount in foreign currency (conventional monetary units).

Another comment on Art. 272 of the Tax Code of the Russian Federation

When using the accrual method, expenses accepted for tax purposes taking into account the provisions of Chapter 25 of the Tax Code are recognized as such in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds and (or) other form of payment, and are determined taking into account the provisions of Articles 318 - 320 of the Tax Code.

In the letter of the Ministry of Finance of Russia dated August 22, 2005 N 03-03-04/1/178, attention is drawn to the fact that the provisions of Article 272 of the Tax Code also apply to taxpayers - foreign organizations.

In practice, there are disputes regarding the procedure for recognizing expenses using the accrual method in the event that the expenses were actually incurred by the taxpayer in one tax period, and the documents serving as the basis for the calculations were presented to the taxpayer in another tax period.

According to the letter of the Ministry of Finance of Russia dated August 29, 2005 N 03-03-04/1/183, one of the three methods specified in subparagraph 3 of paragraph 7 of Article 272 of the Tax Code of the Tax Code of the Russian Federation for recognizing expenses in the form of payment to third-party organizations for the services they provide, classified as non-operating and other expenses, the taxpayer must include it in its accounting policies.

According to the Ministry of Finance of Russia, if, according to the taxpayer’s accounting policy, the date of incurring expenses for payment for services provided by a third-party organization is the date of signing the service acceptance and transfer certificate, then such expenses for profit tax purposes are recognized on the date of signing the act, regardless of when the act is signed actually presented to the taxpayer.

In accordance with the letter of the Ministry of Finance of Russia dated February 12, 2004 N 04-02-05/1/12, when applying the accrual method, expenses for payment for telephone services will be related to the tax (reporting) period in which the obligation to pay for the services provided by the telecom operator arose, in the manner prescribed by the contract for the provision of telephone services. If, based on the terms of the contract for the provision of telephone services, the obligation to pay for the services provided arises at the time of invoicing, then the date of recognition of expenses will be the date of invoice.

In accordance with letter of the Ministry of Finance of Russia dated January 26, 2005 N 03-03-01-04/2/10 for taxpayers using the accrual method, the date of recognition of payment expenses legal services may be the date of drawing up a document confirming payment of the specified expenses (acceptance certificate for work performed (services rendered)) or the date of acceptance (acceptance) of documents for payment.

In accordance with letter of the Ministry of Finance of Russia dated July 4, 2005 N 03-03-04/1/50, expenses in the form of rental payments are taken into account in the tax base on the day on which, according to the agreement, payments must be made. If the agreement does not provide for such a condition, these expenses are included in the expenses taken into account in the tax base for corporate income tax upon presentation of documents serving as the basis for making calculations, or on the last day of the reporting (tax) period. Moreover, if the terms of the agreement provide for the receipt of income over more than one reporting period and do not provide for the phased delivery of goods (work, services), expenses are distributed by the taxpayer independently, taking into account the principle of uniform recognition of income and expenses. Thus, when the terms of the agreement provide for the payment of lease payments less frequently than once per reporting period, expenses in the form of lease payments are recognized at the end of the reporting (tax) period.

The official and judiciary There is no consensus on the issue of whether fees for obtaining licenses and patents are distributed over the period of their validity. Thus, in the letter of the Ministry of Finance of Russia dated August 16, 2007 N 03-03-06/1/569 it is stated that the state fee for consideration of an application for a license and the state fee for issuing a license are taken into account as part of other expenses associated with production and (or) sales, evenly throughout the license period.

As explained in the Resolution of the Federal Antimonopoly Service of the Volga Region dated May 3, 2007 N A49-7142/2006, the taxpayer decides how to write off expenses.

Based on the position of the Ministry of Finance of Russia, set out in letter dated December 24, 2008 N 03-03-06/1/718, the costs of paying for services related to obtaining licenses, patents, certificates, etc. taken into account in equal shares within the period established by the taxpayer.

At the same time, it should be noted that some courts come to the opinion that such expenses are taken into account at a time (see, for example, Resolution of the Federal Antimonopoly Service of the North-Western District dated January 10, 2007 N A56-20957/2005).

As follows from the letter of the Ministry of Finance of Russia dated August 17, 2009 N 03-03-06/1/526, the costs of acquiring the program, if the contract does not establish a period for the transfer of non-exclusive rights, must be taken into account evenly over the period established by the taxpayer independently.

At the same time, the letter of the Office of the Federal Tax Service of Russia for Moscow dated June 28, 2005 N 20-12/46408 contains a position according to which such expenses can be taken into account at a time.

As follows from the above explanations tax authorities, expenses in the form of taxes (advance payments for taxes), fees and other obligatory payments are taken into account in the reporting (tax) period for which the declaration (calculation) is submitted.

Judicial practice, however, contains an approach according to which the date of accrual of taxes is the date of reflection of tax payments in accounting (see, for example, Resolution of the Federal Antimonopoly Service of the North-Western District dated 06.06.2005 N A26-12323/04-211).

According to the Ministry of Finance of Russia, as follows from letter No. 03-03-06/2/176 dated December 22, 2008, the cost of paying state duty is taken into account in the period in which the relevant authority accepted documents from the taxpayer.

For example, the costs of state fee for consideration of the case in court are taken into account on the day of filing the application.

The Ministry of Finance of Russia and the Federal Tax Service of Russia (see, for example, letter of the Federal Tax Service of Russia dated July 13, 2005 N 02-3-08/530) are unanimous on the question of what moment should be considered the date of presentation of the document serving as the basis for making calculations, are unanimous - this is the date preparation of these documents.

The provisions of the Tax Code do not establish that the date on which the taxpayer recognizes expenses in the form of costs of paying third parties for work performed (services provided) must be indicated in the accounting policy.

Judicial practice confirms a similar conclusion (see, for example, Resolution of the Federal Antimonopoly Service of the Moscow District dated September 18, 2006, September 25, 2006 N KA-A40/8766-06).

The provisions of subparagraph 5 of paragraph 7 of Article 272 of the Tax Code provide that travel expenses are taken into account as of the date of approval of the advance report. From the letter of the Ministry of Finance of Russia dated September 15, 2005 N 03-03-04/2/58, we can conclude that there are no exceptions to this rule in cases cashless payment travel expenses directly by the organization, and not by the employee, have not been established.

According to paragraph 1 of Article 929 of the Civil Code under the contract property insurance one party (the insurer) undertakes to pay the contractual payment (insurance premium) upon the occurrence of an event stipulated in the contract ( insured event) to compensate the other party (the policyholder) or another person in whose favor the contract was concluded (the beneficiary) for losses caused as a result of this event in the insured property or losses in connection with other property interests of the policyholder (pay insurance compensation) within the amount specified in the contract (sum insured).

At the same time, paragraph 1 of Article 11 of the Law of the Russian Federation of November 27, 1992 N 4015-1 “On the organization of insurance business in the Russian Federation” establishes that insurance premium(insurance premiums) are paid by the policyholder in the currency of the Russian Federation, except for cases provided for by the currency legislation of the Russian Federation and regulations adopted in accordance with it legal acts organs currency regulation. From the stated rules it follows that the insurance premium can only be paid in cash.

A similar conclusion is contained in the letter of the Ministry of Taxes and Taxes of Russia dated 09/05/2003 N VG-6-02/945@. Taking into account the above, the courts, in particular, do not recognize as expenses for profit tax purposes insurance expenses paid in kind, including through the transfer of property (bills of exchange) (see, for example, Resolution of the Federal Antimonopoly Service of the North-Western District of February 21, 2005 N A13 -6053/04-21). However, there is another position on this issue.

Thus, the FAS Moscow District, in Resolution No. KG-A40/5584-04 dated July 13, 2004, considered the situation when the parties, when concluding an insurance agreement, stipulated that the insurance premium should be paid in installments, in two installments. Subsequently, the parties signed a compensation agreement, under the terms of which the policyholder, in return for fulfilling the obligation to pay the first insurance premium provided the defendant with promissory notes for the corresponding amount specified in the insurance contract. Taking into account the above, payment of an insurance premium under a property insurance contract with securities, such as bills of exchange, is unlawful. The opposite conclusion will obviously have to be proven in court.

In accordance with paragraph 9 of Article 258 Tax Code RF for the purposes of Ch. 25 of the Tax Code, depreciable property is taken into account at its original cost, determined in accordance with Article 257 of the Tax Code, unless otherwise provided by Chapter 25 of the Tax Code.

The taxpayer has the right to include in the expenses of the reporting (tax) period expenses for capital investments in the amount of no more than 10 percent (no more than 30 percent in relation to fixed assets related to the third - seventh category). depreciation groups) the initial cost of fixed assets (except for fixed assets received free of charge), as well as no more than 10 percent (no more than 30 percent in relation to fixed assets belonging to the third to seventh depreciation groups) of expenses incurred in cases of completion, additional equipment, reconstruction, modernization, technical re-equipment, partial liquidation of fixed assets and the amounts of which are determined in accordance with Article 257 of the Tax Code.

If the taxpayer uses this right, the corresponding fixed assets, after their commissioning, are included in depreciation groups (subgroups) at their original cost minus no more than 10 percent (no more than 30 percent in relation to fixed assets belonging to the third to seventh depreciation groups ) initial cost included in the expenses of the reporting (tax) period, and the amounts by which the initial cost of objects changes in cases of completion, additional equipment, reconstruction, modernization, technical re-equipment, partial liquidation of objects are taken into account in the total balance of depreciation groups (subgroups) ( change initial cost objects for which depreciation is charged linear method in accordance with Art. 259 of the Tax Code) minus no more than 10 percent (no more than 30 percent in relation to fixed assets belonging to the third to seventh depreciation groups) of such amounts.

In case of sale earlier than five years from the date of commissioning of fixed assets, to which the provisions of paragraph 2 of this paragraph were applied, the amount of expenses included in the expenses of the next reporting (tax) period in accordance with paragraph. 2 of this paragraph are subject to restoration and inclusion in the tax base for the tax.

In accordance with subparagraph 5 of paragraph 4 of Article 271 of the Tax Code, the date of receipt of income is recognized as the last day of the reporting (tax) period - for income in the form of amounts of restored reserves and other similar income.

It seems that, since Chapter 25 of the Tax Code does not establish otherwise, and also does not contain a rule of law that establishes in what period the depreciation bonus should be restored: in the period when it was applied, or in the period when the corresponding fixed assets are sold, - in this case, subparagraph 5 of paragraph 4 of Article 271 of the Tax Code is subject to application.

Thus, the depreciation bonus within the meaning of paragraph 4 of paragraph 9 of Article 258 of the Tax Code should be restored (that is, included in income for the purpose of calculating the tax base) in the period when fixed assets are sold.

Based on the explanations of the Ministry of Finance of Russia, set out in letter dated September 23, 2008 N 03-03-06/1/539, we can conclude that costs in the form of depreciation bonus are taken into account from the moment of filing documents for state registration reconstructed object.

Consequently, the depreciation bonus for a building that is being reconstructed, for example, for more than 12 months, is applied from the moment the documents are submitted for state registration.

As explained in the letter of the Ministry of Finance of Russia dated July 23, 2007 N 03-03-06/1/515, the taxpayer has the right to take into account the expenses incurred in full, regardless of the excess of the rate agreed upon by the parties over the officially established rate of the Central Bank of the Russian Federation.

However, there is also a court decision with a different conclusion. The FAS Volga-Vyatka District, in Resolution No. A29-5671/2006A dated March 16, 2007, indicated that by virtue of paragraph 10 of Article 272 of the Tax Code, only payment amounts converted into rubles at the official rate established by the Central Bank of the Russian Federation can be included in expenses for tax purposes. Consequently, payments determined at the agreed currency conversion rate insofar as it exceeds the official rate cannot be taken into account when taxing profits. From the Resolution of the Federal Antimonopoly Service of the Far Eastern District dated May 30, 2007, May 23, 2007 N F03-A24/07-2/1446, it follows that vacation pay paid to an employee is taken into account as expenses in the month of accrual, regardless of whether the employee recalled from vacation or not. It should be noted that this position is controversial, since if an employee leaves vacation early, then from the first day of work he should be accrued wages. In this case, the employer does not have the right to simultaneously take into account vacation pay and wages in expenses. Therefore, amounts accrued for the unused part of the vacation must be withheld from the employee or returned to the company’s cash desk voluntarily. When the remainder of the vacation is granted, the vacation pay amounts will be recalculated.

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