There is a license for the retail sale of alcohol. Is it possible to sell alcohol legal entities for your own needs (for example, for corporate events)? Or with a retail license you cannot sell legal entities. persons? What does this wording in the law mean:10:13:22, 5 Oct. Article 18. Types of activities subject to licensing1. Types of activities for the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products are subject to licensing, with the exception of: purchase of ethyl alcohol, alcoholic and alcohol-containing products for the purpose of using them as raw materials or auxiliary material in the production of alcohol, alcohol-containing and other products or for technical or other purposes not related to the production of these products;
Indeed, with a retail license, selling alcohol to a legal entity that does not have a retail license is dangerous. This can lead to fines and deprivation of the license of the organization itself (Clause 3 of Article 20 of the Law on Alcohol Trafficking).
This is due to the fact that general rule the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products are subject to licensing (clauses 1, 2 of Article 18 of the Law on Alcohol Trafficking). However, for the purchase of ethyl alcohol, alcoholic and alcohol-containing products for purposes not related to further sale, a license is not required (Clause 1 of Article 18 of the Law on Alcohol Trafficking). At the same time, from clause 2 of Art. 18 of the Law on Alcohol Trafficking it follows that a separate license is not required for the storage of ethyl alcohol, alcoholic and alcohol-containing products not carried out as independent type activities (see resolutions of the FAS Volga-Vyatka District dated March 27, 2006 N A29-12688/2005a, FAS Far Eastern District dated November 5, 2003 N F03-A51/03-2/2589).
If the purchasing organization does not plan to subsequently sell the acquired alcoholic products(and the transfer of alcohol to employees free of charge is not a sale), formally it does not require a license for the retail sale of alcohol (Article 12 of the Law of May 4, 2011 N 99-FZ “On Licensing individual species activities").
However, the regulatory authority may have claims in this case, and the supplier organization may need to prove that the alcohol was purchased by the buyer for his own needs. In their absence, the supplier organization may be held liable. Therefore, it is safer to sell alcohol only to customers with a license for the sale of alcoholic beverages, or for the supplier to obtain a license for the retail sale of alcohol.
Thus, under the above circumstances, an organization has the right to sell alcoholic products to a buyer without a license; for the supplier this is not formally a violation of the law, but there is a possibility that the supplier will have to prove this in court. As practice shows, courts support organizations under similar circumstances (for example, Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated March 27, 2006 N A29-12688/2005a)).
It will be safer for the buyer to purchase alcohol from another supplier at retail rather than in bulk, despite purchasing alcohol in large quantities. This is also due to the fact that when wholesale of alcoholic products, in the submitted alcohol declaration, the supplier will have to indicate your organization as a buyer - a participant in the alcohol market, which may entail an inspection by the FSRAR and the application of penalties based on its results for both parties to the transaction.
Therefore, purchasing alcohol for New Year's gifts must necessarily be carried out through a retail purchase (the ability to purchase alcohol at retail is not affected by either the quantity of goods purchased or its price), but a license for such a purchase (for storing goods) is not required.
Rationale
From the Law of November 22, 1995 No. 171-FZ “On state regulation of the production and turnover of ethyl alcohol, alcoholic and alcohol-containing products and on limiting the consumption (drinking) of alcoholic products”
« Article 18. Types of activities subject to licensing
1. Types of activities for the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products are subject to licensing, with the exception of:
production and circulation of ethyl alcohol according to pharmacopoeial articles, beer and beer drinks, cider, poire, mead;
retail sales alcohol-containing products;
purchase of ethyl alcohol, alcoholic and alcohol-containing products for the purpose of using them as raw materials or auxiliary material in the production of alcoholic, alcohol-containing and other products or for technical or other purposes not related to the production of these products;
transportation of ethyl alcohol (including denatured alcohol) and unpackaged alcohol-containing products with an ethyl alcohol content of more than 25 percent by volume finished products carried out in a volume not exceeding 200 deciliters per year, by organizations that purchased the specified products for the purpose of using them as raw materials or auxiliary material in the production of non-alcohol-containing products or for technical purposes or other purposes not related to production and (or) turnover (for with the exception of the purchase) of ethyl alcohol, alcoholic and alcohol-containing products, on owned vehicles, operational management, economic management of such organizations.
2. Licenses are issued for the following types of activities:
production, storage and supply of produced ethyl alcohol, including denatured alcohol;
production, storage and supply of manufactured alcoholic and alcohol-containing food products;
storage of ethyl alcohol, alcoholic and alcohol-containing food products;
purchase, storage and supply of alcoholic and alcohol-containing products;
production, storage and supply of alcohol-containing non-food products;
retail sale of alcoholic products;
transportation of ethyl alcohol (including denatured alcohol) and unpackaged alcohol-containing products with an ethyl alcohol content of more than 25 percent of the volume of the finished product*.
3. The production and turnover of manufactured ethyl alcohol, alcoholic and alcohol-containing products are subject to licensing for each type of manufactured product supplied or put on retail sale, specified in Article 2 of this Federal Law.
4. Licenses to carry out the types of activities specified in paragraphs five and six of paragraph 2 of this article are issued separately for alcoholic products, alcohol-containing food products and alcohol-containing non-food products.
Licenses for the type of activity specified in paragraph eleven of clause 2 of this article are issued separately for ethyl alcohol (including denatured alcohol), unpackaged alcohol-containing food products with an ethyl alcohol content of more than 25 percent of the volume of finished products, unpackaged alcohol-containing non-food products with an ethyl alcohol content of more than 25 percent of finished product volume.
5. Licenses for the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products are issued only to organizations that have equipment that meets the requirements of Article 8 of this Federal Law.”
Article 19. Procedure for issuing licenses
4. An organization licensed to carry out one of the types of activities specified in paragraph 2 of Article 18 of this Federal Law (except for the retail sale of alcoholic beverages and transportation of ethyl alcohol (including denatured alcohol), bulk alcohol-containing products with an ethyl alcohol content of more than 25 percent volume of finished products), when receiving a license to carry out another type of activity, with the exception of activities related to the production of ethyl alcohol, alcoholic and alcohol-containing products, submits to the licensing authority only an application for a license, a copy of the document on payment of the state duty for the grant of a license*. If a copy of the specified document is not submitted by the applicant, the licensing authority verifies the fact of payment by the applicant of the state duty using the information on payment of the state duty contained in the State information system on state and municipal payments."
How to document the sale of goods at retail
The composition of the documents that need to be presented to the buyer varies depending on whether the organization sells the goods at retail or wholesale.
What kind of trade is considered retail?
Situation: In what cases can the sale of goods to another organization (entrepreneur) be considered retail trade th
The sale of goods is recognized as retail trade, provided that the buyer will use the purchased goods not for business purposes, but for personal purposes (Clause 1, Article 492 of the Civil Code of the Russian Federation). However, the legislation does not oblige the seller to control the subsequent use by the buyer of the purchased goods (letter of the Federal Tax Service of Russia dated January 18, 2006 No. GI-6-22/31). It follows that the category of the buyer does not affect the recognition of the transaction as a retail transaction. An organization (through a representative) can also purchase goods at retail, for example, to support its activities (office equipment, office furniture, vehicles etc.). In order for the sale of goods in this case to be considered retail, the following conditions must be met:
- the selling organization is engaged in retail trade;
- the product sold can be used for personal purposes (i.e. it is not commercial or cash register equipment);
- a representative of the purchasing organization does not require an invoice or delivery note to be issued;
- The seller organization issues a payment document to the buyer.
Such clarifications are contained in letters of the Ministry of Finance of Russia dated February 9, 2007 No. 03-11-05/28, dated December 20, 2006 No. 03-11-04/3/544 and dated December 28, 2005 No. 03-11- 02/86. The position of the financial department is supported by the court (clause 5 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of October 22, 1997 No. 18).
Situation: In what cases does a retail purchase and sale agreement need to be concluded in writing?
Transactions between organizations among themselves, with entrepreneurs and citizens must be concluded in writing (Clause 1, Article 161 of the Civil Code of the Russian Federation). However, if the transaction is executed upon its completion, then a written contract is not required (Clause 2 of Article 159 of the Civil Code of the Russian Federation). Consequently, the sale of goods may not be formalized by an agreement.
A retail purchase and sale agreement is considered concluded from the moment a cash receipt, sales receipt or other document confirming payment (for example, a strict reporting form) is issued to the buyer (). These documents confirm the conclusion of a retail purchase and sale agreement. That is, as a rule, a retail transaction is executed upon its completion, so it can be concluded orally. However, if the moments of transfer of goods and payment do not coincide (for example, a deferred payment is granted), then a written agreement must be concluded.
In some cases, a retail purchase and sale agreement must be concluded in writing, regardless of other conditions:
– when selling goods by samples or remotely ();
– when selling to citizens a multi-volume periodical published in separate volumes (clause 128 of the Rules approved).
Cash trading
When selling goods at retail for cash (or using payment cards), prepare and issue a cash receipt to the buyer. These are the requirements Civil Code RF and paragraph 1 of Article 2 of the Law of May 22, 2003 No. 54-FZ.
When conducting certain types of activities when trading goods, a cash receipt may not be issued. These types of activities include, in particular:
- providing meals to students and staff in educational institutions;
- trade at markets, fairs, exhibition complexes;
- trade in kiosks of ice cream and soft drinks on tap;
- sale of tea products in passenger carriages of trains.
A complete list of activities for which a cash receipt may not be issued is established in paragraph 3 of Article 2 of Law No. 54-FZ of May 22, 2003. In addition, it is not necessary to use CCT when conducting activities subject to UTII (clause 2.1 of Article 2 of Law No. 54-FZ of May 22, 2003).
Attention: for non-use of CCP in cases established by law, administrative liability is provided ().
Penalties – warning or fine. The fine is:
- for an organization – from 30,000 to 40,000 rubles;
- for an official of the organization (for example, a manager, cashier-operator (seller)) - from 3,000 to 4,000 rubles.
Such rules are established in the Code of the Russian Federation on Administrative Offenses.
Documenting
In addition to a cash receipt, a sales receipt () can serve as confirmation of the conclusion of a retail purchase and sale agreement. In most cases, issuing a sales receipt is not necessary, but is possible (for example, at the buyer’s request).*
A sales receipt must be issued when selling the following goods to the public:
- in peddling trade, with the exception of food products (clause 20 of the Rules approved by Decree of the Government of the Russian Federation of January 19, 1998 No. 55);
- textile, clothing, knitwear, fur products (Rules approved by Decree of the Government of the Russian Federation of January 19, 1998 No. 55);
- technically complex household goods, for example, household radio-electronic equipment, communications equipment, photographic and film equipment, musical equipment, electrical household appliances, etc. (clauses and Rules approved by Decree of the Government of the Russian Federation of January 19, 1998 No. 55);
- cars, motorcycles, trailers, numbered units (Rules approved by Decree of the Government of the Russian Federation of January 19, 1998 No. 55);
- precious metals and precious stones(clause 69 of the Rules approved by Decree of the Government of the Russian Federation of January 19, 1998 No. 55);
- animals and plants (clause 80 of the Rules approved by Decree of the Government of the Russian Federation of January 19, 1998 No. 55);
- weapons and ammunition (clause 101 of the Rules approved by Decree of the Government of the Russian Federation of January 19, 1998 No. 55);
- building materials and products (clause 111 of the Rules approved by Decree of the Government of the Russian Federation of January 19, 1998 No. 55);
- furniture (clause 117 of the Rules approved by Decree of the Government of the Russian Federation of January 19, 1998 No. 55).
How to document the sale of goods in bulk
The composition of the documents that must be presented to the wholesale buyer will differ from those that are usually drawn up for retail sales. For information on what kind of agreement to draw up for retail trade and what documents to confirm payments under it, read the recommendation How to document the sale of goods at retail. And about documents for wholesale trade read on.
Contract of sale
When trading wholesale, a purchase and sale agreement is concluded with each counterparty (except, of course, for retail). Often a contract for the supply of goods is drawn up. Under such an agreement, goods are purchased exclusively for business activities. That is, the goods cannot be transferred to people for personal, family, home or other similar use. Non-profit organization also cannot act as a party to such an agreement. Therefore, parties to a transaction can only be commercial organizations or entrepreneurs.
Like any other transactions where an organization is a participant, the purchase and sale is documented in simple written form (clause 1 of article 161, clause 2 of article 159 of the Civil Code of the Russian Federation).
It is not necessary to draw up a single document. You can exchange documents by email, post or other communication, and then the requirement for a written contract will be met. For example, such an agreement will be considered correspondence between the parties, from which the intentions clearly follow to sell and buy a certain amount of goods at a certain price. Such rules are established in Article 434 of the Civil Code of the Russian Federation.
The contract or a document replacing it, for example an invoice, must indicate all the essential terms. Namely, the name and type, quantity and price of the product. Instead of the price, the contract can indicate the method for determining it. This procedure follows from paragraph 1 of Article 432 and paragraph 1 of Article 454 of the Civil Code of the Russian Federation.
Question: Does an organization have the right to purchase alcoholic products for its own needs if it does not have a license to purchase, store and supply alcoholic and alcohol-containing products?
Answer: The procedure for licensing the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products is established by Chapter. III Federal Law of November 22, 1995 N 171-FZ “On state regulation of the production and turnover of ethyl alcohol, alcoholic and alcohol-containing products” (hereinafter referred to as the Law).
According to paragraph 1 of Art. 18 of the Law, types of activities related to the production and circulation of ethyl alcohol, alcohol and alcohol-containing products are subject to licensing, with the exception of the purchase of ethyl alcohol, alcohol and alcohol-containing products (for the purpose of using them as raw materials or auxiliary material in the production of alcohol, alcohol-containing and other products or for technical or other purposes not related to the production of these products) and retail sale of alcohol-containing products.
Clause 2 of this article contains a list of types of activities that require a license. One of them is the purchase, storage and supply of alcohol and alcohol-containing products.
Clause 1 of Art. 26 of the Law determines that the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products without appropriate licenses is prohibited.
Moreover, for the purposes of this Law, turnover means purchases (including imports), supplies (including exports), storage and retail sales (clause 16 of Article 2 of the Law).
Thus, the current legislation of the Russian Federation does not provide for the circulation of alcoholic products, including its purchase, without an appropriate license.
An exception is the purchase of ethyl alcohol, alcoholic and alcohol-containing products:
- for the purpose of using them as raw materials or auxiliary materials in the production of alcohol, alcohol-containing and other products;
- for technical or other purposes not related to the production of the specified products.
Consequently, the purchase of alcoholic beverages for one’s own needs without a license is permitted only if it is used for the above purposes.
Otherwise, carrying out business activities without a license will entail the imposition of an administrative fine:
- for citizens - in the amount of two thousand to two thousand five hundred rubles with or without confiscation of manufactured products, tools of production and raw materials;
- on officials - in the amount of four thousand to five thousand rubles with or without confiscation of manufactured products, production tools and raw materials;
- for legal entities - in the amount of forty thousand to fifty thousand rubles with or without confiscation of manufactured products, production tools and raw materials.
Such liability is provided for in Part 2 of Art. 14.1 of the Code of the Russian Federation on Administrative Offences.
E.N.Yurova
State Referent
civil service of the Russian Federation
1st class
03.02.2010
According to paragraph 2 of Art. 18 of the Law, licenses are issued for the following types of activities:
- production, storage and supply of produced ethyl alcohol, including denatured alcohol;
- production, storage and supply of manufactured alcoholic and alcohol-containing food products;
- storage of ethyl alcohol, alcoholic and alcohol-containing food products;
- purchase, storage and supply of alcoholic and alcohol-containing products;
- production, storage and supply of alcohol-containing non-food products;
- retail sale of alcoholic beverages.
That is, in accordance with the Law, different licenses are issued to carry out various types activities related to the conclusion of two types of purchase and sale agreements: a supply agreement - a purchase and sale agreement concluded between two business entities (Article 506 of the Civil Code of the Russian Federation) and a retail purchase and sale agreement - a purchase and sale agreement concluded between a business entity and another person (including a legal entity - clause 1 of Article 499 of the Civil Code of the Russian Federation), through which the buyer is transferred goods intended for personal, family, household or other use not related to entrepreneurial activity(Clause 1 of Article 492 of the Civil Code of the Russian Federation).
The transfer of goods under a gift agreement is not formally a purchase and sale (supply) of alcoholic beverages in the sense of clause 2 of Art. 18 of the Law, since civil legal relations under a retail contract and a gift agreement have significant differences.
In accordance with paragraph 1 of Art. 11 of Federal Law N 171-FZ “On state regulation of the production and turnover of ethyl alcohol and alcoholic products”, the production and turnover of alcoholic and alcohol-containing food products is carried out by organizations with the appropriate licenses.
The turnover of alcoholic products in the said Federal Law means purchase (including import), supply (including export), storage and retail sale (Clause 16, Article 2).
Thus, an organization purchasing alcoholic products must have a license for the purchase, storage and supply of alcoholic products or a license for the retail sale of alcoholic products (Clause 2, Article 18 of the Federal Law “On State Regulation of the Production and Trade of Ethyl Alcohol and Alcoholic Products”) .
The purchase of alcoholic beverages by an organization that does not have the appropriate license is a violation of the law.
The supply of alcoholic and alcohol-containing food products to organizations that do not have licenses provided for by law is grounds for revocation of the supplier’s license (Clause 3, Article 20 of the Federal Law “On State Regulation of the Production and Trade of Ethyl Alcohol and Alcohol Products”).
Thus, within the meaning of the above rules, the seller of alcoholic beverages must sell it only to organizations that have the appropriate license, or under retail sales contracts (Article 492 of the Civil Code of the Russian Federation). If the employees of your company, wishing to purchase alcoholic products, receive money on account, but purchase alcoholic products on their own behalf, then a retail purchase and sale agreement will be concluded, so you will not need to provide a license.
Expenses for gifts to business partners can be taken into account as part of entertainment or advertising expenses if certain conditions are met. In addition, you can arrange for the free transfer of gifts to partners. The tax and accounting records of the donor company depend on the chosen option.
22.04.2015Many companies give gifts to business partners. In this regard, the donor company has a question about how to take into account the costs of purchasing gifts when calculating income tax. The answer depends on the method of documentation and sources of financing.
Gifts to partners as gratuitous transfers
The easiest way is to register a gift to partners as a gratuitous transfer. The source of financing will be the company's net profit. If the gift is addressed not to a specific partner - an individual, but to a company, it should not be more than 3,000 rubles ( subp. 4 paragraphs 1 art. 575 Civil Code of the Russian Federation).
With this option, the costs of purchasing gifts for partners cannot be written off as an expense in tax accounting ( clause 16 art. 270 Tax Code of the Russian Federation; letter Ministry of Finance of Russia dated October 19, 2010 No. 03-03-06/1/653). In this regard, the company will have a permanent tax liability in its accounting if it applies PBU 18/02 (clause 7 PBU 18/02, approved. by order Ministry of Finance of Russia dated November 19, 2002 No. 114n). This method is simple for the donor, but will not please the partner company, because it will have to pay income tax on the value of the gift. Please note that the partner has the right to refuse the gift ( Art. 573 Civil Code of the Russian Federation).
There is no special document for giving gifts to third parties, therefore we consider it possible to formalize the transfer of gifts by internal acts.
A gratuitous transfer is considered a sale, so VAT must be charged on the cost of the gift.
2750 rub. x 6 = 16,500 rub.
Incl. VAT:
419 rub. x 6 = 2514 rub.
DEBIT 60 CREDIT 51
DEBIT 19 CREDIT 60
DEBIT 10 (41) CREDIT 60
DEBIT 91-2 CREDIT 68 subaccount “VAT”
2514 rub. - VAT is charged on the gratuitous transfer of gifts to partners;
DEBIT 91-2 CREDIT 10 (41)
RUB 13,986 - the loss from the gratuitous transfer of gifts is reflected;
DEBIT 68 CREDIT 19
2514 rub. - VAT is accepted for deduction;
DEBIT 99 CREDIT 68 subaccount “Income Tax”
2792 rub. (RUB 13,986 x 20%) - reflects a permanent tax liability.
Gifts to partners and entertainment expenses
Some companies present gifts to partners at an official reception and record expenses as entertainment expenses. Do such expenses include the costs of purchasing gifts for business partners, tax code doesn't explain. This leads to disputes with tax authorities.
Expenses for gifts to be given as part of an official reception cannot be taken into account for income tax, since they are not included in Article 264 Tax Code ( Art. 264 Tax Code of the Russian Federation). This position is adhered to by the Russian Ministry of Finance ( letter Ministry of Finance of Russia dated March 25, 2010 No. 03-03-06/1/176). According to officials, only expenses for food and alcoholic beverages for official receptions and buffet services can be included in hospitality expenses.
If the donating company nevertheless decides to account for gifts to partners as entertainment expenses, then they need to be normalized - taken into account within 4 percent of labor costs ( clause 2 art. 264 Tax Code of the Russian Federation).
Judges allow some gifts to be included in hospitality expenses. For example, the cost of souvenirs with company symbols, which are given to partners at a business reception, according to the judges, can be written off as expenses. If such costs are confirmed by documents, they can be taken into account for income tax within the limits of the norms (regulatory Federal Antimonopoly Service of the Moscow Region dated January 31, 2011 No. KA-A40/17593-10, dated October 5, 2010 No. KA-A41/11224-10). Also included in the representative expenses are the costs of buying flowers, chocolates, flower arrangements for conducting receptions (reg. FAS MO dated 09/03/2010 No. KA-A40/10128-10).
Special mention should be made about gifts in the form of alcohol, if they are taken into account as entertainment expenses. Previously, tax authorities believed that resolving business issues was incompatible with the use of alcoholic drinks. However, the courts and the Ministry of Finance of Russia are of a different opinion (post. FAS UO dated November 10, 2010 No. Ф09-7088/10-С2, FAS SZO dated July 16, 2008 No. A56-15358/2007; letter of the Ministry of Finance of Russia dated August 16, 2006 No. 03-03 -04/4/136). If the costs of alcoholic products do not exceed the amounts stipulated by business customs and are correctly documented, then the company has every reason to take them into account in expenses. What level of alcohol is considered acceptable is not recorded anywhere.
It is clear from legal disputes that gifts to partners can be taken into account as entertainment expenses if the following conditions are met:
- during the tax period when the gifts were given, the giving company had an official reception of business partners;
- documents for entertainment expenses have been completed.
In accounting (as opposed to tax accounting), expenses for gifts to business partners must be taken into account in full and reflected as part of expenses for common types activities ( PBU 10/99, approved by order Ministry of Finance of Russia dated 05/06/1999 No. 33n). According to the Chart of Accounts, entertainment expenses for manufacturing and trading companies are accounted for in account 44 “Sales expenses”. Expenses must be recognized reporting period in which they took place, regardless of the time of payment (clause 18 PBU 10/99).
To congratulate partners, the company purchased six gift sets(champagne and sweets) worth 2750 rubles. each (including VAT - 419 rubles). Total spent on gifts:
2750 rub. x 6 = 16,500 rub.
Incl. VAT:
419 rub. x 6 = 2514 rub.
The company's wage fund for 2011 is RUB 600,000.
The accounting entries look like this:
DEBIT 60 CREDIT 51
16,500 rub. - paid for gifts to partners;
DEBIT 19 CREDIT 60
2514 rub. - VAT is allocated on the cost of gifts to partners;
DEBIT 10 (41) CREDIT 60
RUB 13,986 - capitalized (gifts to partners);
DEBIT 44 CREDIT 10 (41)
RUB 13,986 - the cost of gifts to partners is written off;
DEBIT 68 CREDIT 19
2514 rub. - VAT is accepted for deduction.
600,000 rub. x 4% = 24,000 rub.
Within this amount, you can take into account the costs of purchasing gifts in tax accounting. IN in this example the amount of costs is less than the standard (RUB 13,986.< 24 000 руб.), поэтому расходы учитываются при расчете налога на прибыль в полном объеме, постоянного tax liability does not arise.
You can arrange the transfer of gifts to partners as an advertising campaign designed for an indefinite number of people. Then expenses are taken into account as advertising within 1 percent of revenue ( subp. 28 p. 1, clause 4 art. 264 Tax Code of the Russian Federation). If the gifts have the logo of the donating company, then the validity of such expenses will not raise doubts among the controllers ( letter Federal Tax Service of Russia for Moscow dated April 30, 2008 No. 20-12/041966.2). However, as a rule, the logo of the donor company is not applied to expensive gifts to partners, so the “advertising” nature of these expenses will most likely have to be proven in court.
In this case, the partner company can pay income tax on gifts received if it records them in its books. But since it is impossible to trace from documents exactly who received the gift, partners most often decide not to accept the gifts for accounting and not to pay tax.
The accounting entries for “promotional” gifts coincide with the entries for accounting for gifts in the form of entertainment expenses. IN Tax Code scroll mandatory documents not specified to confirm advertising expenses. In order to reduce the risk of claims from tax authorities, in addition to documents for the purchase of gift products, you can issue an order from the manager to conduct an advertising campaign, an estimate of the costs of its implementation and a report on the results of the promotion.
Gifts for partners - individuals
If market price gifts, including VAT, do not exceed 4,000 rubles for each recipient and business partners receive gifts from the company in this year for the first time, the partner does not have to pay personal income tax ( clause 28 art. 217 Tax Code of the Russian Federation). Also, individuals who are non-residents of the Russian Federation do not pay personal income tax ( clause 2 art. 209 Tax Code of the Russian Federation; letter Ministry of Finance of Russia dated 04/05/2011 No. 03-04-06/6-75). If these conditions are not met, gifts to partners will be their income in kind, from which personal income tax must be withheld. In this case, you should take into account the cost of all gifts that the partner has received since the beginning of the year, and withhold tax on the amount exceeding 4,000 rubles.
The partner is not an employee of the donor company, which means the company cannot withhold tax on its own. In such a situation, you must, within one month from the date of delivery of the gift, notify in writing the tax office at your place of registration about the income paid and the impossibility of withholding personal income tax from it ( clause 5 art. 226 Tax Code of the Russian Federation).
In July 2014, the company congratulated its business partner on his birthday by presenting him with a book (RUB 2,500). In December 2014, as New Year's greetings the partner received a painting from the company (RUB 8,000). The person is a resident of the Russian Federation.
Personal income tax on income in kind:
((2500 rub. + 8000 rub.) - 4000 rub.) x 13% = 845 rub.
A notification was sent to the tax office at the place of registration of the company about the amount of personal income tax and the impossibility of withholding it from the recipient of the income - the business partner.
The State Duma will consider a package of measures to limit the illegal trade in alcoholic beverages. Businessmen have learned to circumvent the ban on the sale of strong drinks via the Internet. New legal act aimed at making the old one work effectively. Fines for violators will also increase.
The well-known alcohol lobbyist, deputy Viktor Zvagelsky, made a counter move in the struggle of legislators against illegal sellers. He introduced a bill to parliament providing for a number of reforms. The goal of the reform is to prevent the retail sale of alcohol outside of stationary retail outlets, and most importantly, remotely. The sale of wine and vodka together with other goods (for example, as a set) will be prohibited. The distribution of alcohol through the use of discounts, coupons or vouchers will be outlawed. It will be an offense to sell alcoholic beverages together with any other product at a price below the minimum. Sites that contain such offers will be blocked without trial. Internet media will receive a clear legislative ban on the dissemination of information of this kind. The parliamentarian proposes to include new norms in the laws on the circulation of alcohol, on means mass media, as well as about information technology. Finally, Article 13.15 of the Code of Administrative Offenses will introduce more than impressive fines for violators. Guilty citizens will part with amounts from 3 to 5 thousand, officials - from 30 to 50, and organizations - from 400 thousand to a million rubles. IN explanatory note the people's representative talks about the techniques of illegal alcohol dealers, the risks for buyers and the existing ridiculous fines:Remote selling alcoholic products does not allow monitoring compliance with the requirements for the retail sale of alcoholic products established by federal and regional legislation, therefore it is prohibited by the Rules for the sale of goods by remote means... ...on many Internet resources you can find sentences with the following content: “We do not sell alcohol, we give it to you when you purchase a lighter!"). The sale of alcohol to individuals via Internet resources carries risks in almost all major areas government regulation retail sale of alcoholic products:
- threat to the life and health of the population due to the sale of untested unsafe products containing ethyl alcohol, including surrogates...
- violation of consumer rights due to the sale of low-quality products;
- sale of alcoholic products to minors;
- violation of federal and regional restrictions on the time and place of retail sale of alcoholic beverages;
- sale of alcoholic products that are unlabeled or marked with counterfeit federal special or excise stamps;
- non-payment of taxes by the seller;
- selling products at prices below minimum...
- unfair competition that harms legal participants in the alcohol market.
Let us add that the production and circulation of alcoholic beverages is regulated by Federal Law N 171-FZ. This document also sets restrictions on alcohol consumption. Behind last years Russian authorities took a number of measures aimed at combating alcoholism. Excise taxes and minimum retail prices for spirits are consistently increasing. As we have already, the authorities decided to clarify some provisions of the law on regulating the production and circulation of alcohol and alcohol-containing products. It is proposed to regulate places of sale of alcohol in more detail. We also believe that additional restrictions on the sale of alcohol may be introduced in Russia. It is also possible that the requirements for license applicants may change. This is provided for by the bill, also developed by Viktor Zvagelsky. Another idea of his is. Let us remind you that for a bill to become law, it must be approved Federal Assembly and signed by the President of the Russian Federation, after which the document must be officially published. Federal laws come into force ten days after official publication, unless the laws themselves establish a different procedure. If adopted and signed, Deputy Zvagelsky’s draft will take effect from the date of publication.