Clause 4 of Article 264 of the Tax Code of the Russian Federation refers to the expenses of the organization for advertising in order to calculate income tax. This paragraph is divided into four paragraphs. In paragraph 2 it is said about the cost of advertising in the media, in paragraph 3 - about the cost of outdoor advertising, in paragraph 4 - about the cost of participating in exhibitions. According to paragraph 5, clause 4, article 264 of the Tax Code of the Russian Federation, expenses for the acquisition (manufacturing) of prizes awarded to the winners of drawings during promotions, as well as expenses for other types of advertising for tax purposes are recognized in an amount not exceeding 1% of revenue.
Based on the structure of clause 4 of article 264 of the Tax Code of the Russian Federation, it can be concluded that the cost rationing applies only to the costs of prizes, as well as other advertising costs not listed in paragraphs 2 - 4.
At the time of preparation of the answer, the State Duma was considering a draft federal law "On the Introduction of Amendments and Additions to the Second Part of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation." This project, among other things, provides for amendments to paragraph 4 of Article 264 of the Tax Code of the Russian Federation. It is supposed to replace the words of paragraph 5 of paragraph 4 "for other types of advertising" with the words "other types of advertising not specified in paragraphs 2 - 4 of this paragraph".
Thus, the prepared amendments confirm that the costs of advertising in the media, outdoor advertising and participation in exhibitions should be accepted for tax purposes without restrictions.
Signed for publication M. Maslennikov

02/10/2002 "AKDI "Economics and Life", 2002, N 2

... Are the tax authorities entitled to apply the Methodological Recommendations on the Application of Chapter 21 "Value Added Tax" of the Tax Code of the Russian Federation due to the fact that this Order has not been registered with the Ministry of Justice? Does paragraph 8 of clause 21 of these Recommendations apply in terms of non-application of benefits until 01.01.2002 due to the lack of a list approved by the Government of the Russian Federation? »

Other costs associated with production and sales include:

The amounts of taxes and fees, customs duties and fees, insurance premiums to off-budget funds;

Contributions for compulsory social insurance against industrial accidents and occupational diseases, made in accordance with the legislation of the Russian Federation;

The employer's expenses for the payment, in accordance with the legislation of the Russian Federation, of temporary disability benefits (with the exception of accidents at work and occupational diseases) for the days of the employee's temporary disability, which are paid at the expense of the employer;

Expenses for ensuring normal working conditions and safety measures provided for by the legislation of the Russian Federation, as well as expenses for the treatment of occupational diseases of workers employed in work with harmful or difficult working conditions (clause 7, clause 1, article 264 of the Tax Code of the Russian Federation). Normal working conditions, in particular, include (Article 163 of the Labor Code of the Russian Federation):

good condition of premises, structures, machines, technological equipment and equipment;

timely provision of technical and other documentation necessary for work;

proper quality of materials, tools, other means and items necessary for the performance of work, their timely provision to the employee;

working conditions that meet the requirements of labor protection and production safety.

Expenses for the recruitment of employees, including expenses for the services of specialized organizations for the recruitment of personnel (clause 8, clause 1, article 264 of the Tax Code of the Russian Federation). However, in the event that the organization did not actually recruit them, including as a result of consideration of candidates submitted by specialized recruitment companies, they cannot be considered as economically justified expenses and taken into account for tax purposes;

Payments for leased property (clause 10 clause 1 article 264 of the Tax Code of the Russian Federation). The amount of lease payments and the procedure for their transfer are determined by an agreement concluded in the manner prescribed by civil law. At the same time, these payments are included in expenses, regardless of the state registration of the lease agreement. If the lease agreement imposes repair obligations on the lessee, the costs of repairing the leased fixed assets are included by the lessee in other expenses in the manner prescribed by Article 260 of the Tax Code of the Russian Federation;

Travel expenses;

Expenses for the maintenance of official vehicles, as well as expenses for compensation for the use of personal cars and motorcycles for business trips within the limits established by the government of the Russian Federation;

Costs for legal and information services;

Expenses for consulting and other similar services;

Payment to a public and (or) private notary for notarial registration;

Expenses for accounting services provided by third parties or individual entrepreneurs;

Expenses for audit services;

Expenses for managing the organization or its individual divisions;

Expenses for the publication of financial statements, as well as the publication and other disclosure of other information, if the legislation of the Russian Federation imposes on the taxpayer the obligation to publish (disclose) them;

Expenses associated with the submission of forms and information of state statistical observation;

Expenses for office supplies, expenses for postal, telephone, telegraph and other similar services;

Expenses for payment of communication services, computer centers and banks;

Expenses for current study (research) of market conditions, collection of information directly related to the production and sale of goods (works, services);

Loss from marriage;

Expenses under civil law contracts (including work contracts) concluded with individual entrepreneurs who are not on the staff of the organization (clause 41, clause 1, article 264 of the Tax Code of the Russian Federation);

Advertising expenses. For taxation purposes, expenses on advertising of manufactured (purchased) and (or) sold goods (works, services), activities of the taxpayer, trademark and service mark, including participation in exhibitions and fairs are taken into account (clause 28 clause 1 article 264 of the Tax Code of the Russian Federation ).

for participation in exhibitions, fairs, expositions, for window dressing, exhibitions -
sales, sample rooms and showrooms, production of advertising brochures and catalogs containing information about the work and services performed and provided by the organization, and (or) about the organization itself, for the markdown of goods that have been lost
their original qualities when exposed.

These expenses for tax purposes can be taken into account without restrictions (if supporting documents are available).

Expenses for the purchase of prizes that are awarded to the winners of drawings during mass advertising campaigns, as well as expenses for other types of advertising (not specified above) can be taxed in an amount not exceeding 1% of sales proceeds;

Representation expenses related to the official reception and maintenance of representatives of other organizations participating in negotiations in order to establish and maintain cooperation (clause 22, clause 1, article 264 of the Tax Code of the Russian Federation).

Representation expenses include the taxpayer's expenses for the official reception and (or) service of representatives of other organizations participating in negotiations in order to establish and (or) maintain mutual cooperation, as well as participants who arrived at meetings of the board of directors (management board) or other governing body of the taxpayer, irrespective of the location of these events. Representation expenses include expenses for holding an official reception (breakfast, lunch or other similar event) for these persons, as well as officials of the taxpaying organization participating in the negotiations, transport support for the delivery of these persons to the venue of the representative event and (or) meeting of the governing body and vice versa, buffet service during negotiations, payment for the services of translators who are not on the staff of the taxpayer to provide translation during representational events. Representation expenses during the reporting (tax) period are included in other expenses in the amount not exceeding 4 percent of the taxpayer's labor costs for this reporting (tax) period;

The cost of training and retraining of personnel. These expenses can be taken into account for taxation in full, but certain conditions must be met for this:

training in basic and additional professional educational programs, vocational training and retraining of taxpayer employees are carried out on the basis of an agreement with Russian educational institutions that have the appropriate license, or foreign educational institutions that have the appropriate status;

training in basic and additional professional educational programs, vocational training and retraining are carried out by employees of the taxpayer who have concluded an employment contract with the taxpayer, or individuals who have entered into an agreement with the taxpayer that provides for the obligation of an individual not later than three months after the end of the specified training, vocational training and retraining, paid by the taxpayer, conclude an employment contract with him and work with the taxpayer for at least one year. If the employment contract between the specified individual and the taxpayer was terminated before the expiration of one year from the date of its commencement, with the exception of cases of termination of the employment contract due to circumstances beyond the control of the parties (Article 83 of the Labor Code of the Russian Federation), the taxpayer is obliged to include in the non-operating income of the reporting (tax) period in which this employment contract terminated, the amount of tuition fees, vocational training or retraining of the relevant individual, previously taken into account when calculating the tax base. If the employment contract of an individual with a taxpayer was not concluded after three months after the end of education, training or retraining paid by the taxpayer, these expenses are also included in non-operating income of the reporting (tax) period in which this term for concluding an employment contract expired .

The taxpayer is obliged to keep documents confirming the costs of training, during the entire period of validity of the relevant training agreement and one year of work of an individual whose training, professional training or retraining was paid for by the taxpayer, in accordance with the employment contract concluded with the taxpayer, but not less than four years ;

Costs for the provision of services for warranty repairs and maintenance (including deductions to the corresponding reserve) (clause 9, clause 1, article 264 of the Tax Code of the Russian Federation). Such a reserve has the right to create organizations that sell goods or work (Article 267 of the Tax Code of the Russian Federation) in cases where contracts with buyers provide for maintenance and repair during the warranty period. The reserve for warranty repairs is not formed at a time at the beginning of a quarter (year), but gradually - as goods (works) are sold. The Tax Code of the Russian Federation normalizes the amount of the reserve for warranty repairs and warranty service. It should not be more than the cost of goods sold with a guarantee, multiplied by the share of the actual costs of warranty repairs in the organization's revenue from the sale of such goods for the previous three years.

non-operating expenses- these are all economically justified costs of the organization that are not directly related to production or sales (Article 265 of the Tax Code of the Russian Federation).

When determining the tax base, the expenses listed in Art. 270 of the Tax Code of the Russian Federation, it is not closed. Therefore, if the expenses are not documented, are not economically justified, or are related to activities for which income is not received, such expenses will not reduce the taxable base.

77 city Moscow

Publication date: 08/13/2012

Letter of the Federal Tax Service of Russia dated 03.04.2009 No. ShS-22-3 / 256 “On the application of subparagraph 29 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation in connection with the abolition of licensing and the introduction of self-regulation”

Letter date: 03.04.2009
Number:ШС-22-3/256
Type of tax (subject): Corporate income tax
Articles of the Tax Code:

Question:

On the application of subparagraph 29, paragraph 1, article 264 of the Tax Code of the Russian Federation in connection with the abolition of licensing and the introduction of self-regulation

Answer:

The Federal Tax Service, in connection with the requests of the tax authorities regarding the introduction of a self-regulation system in certain areas of activity, in agreement with the Ministry of Finance of Russia (letter of the Department of Tax and Customs Tariff Policy dated March 27, 2009 No. 03-03-05 / 56) reports the following.

According to Federal Law No. 148-FZ dated July 22, 2008 “On Amendments to the Town Planning Code of the Russian Federation and Certain Legislative Acts of the Russian Federation” (hereinafter referred to as Law No. 148-FZ), from January 1, 2009, a self-regulation system based on the provisions of Federal Law No. 315-FZ of December 1, 2007 “On Self-Regulatory Organizations” (hereinafter referred to as Law No. 315-FZ).

1. The adopted amendments abolish the licensing system in construction activities, replacing it with self-regulation.

At the same time, Law No. 148-FZ provides for the need for a transition period from licensing to self-regulation of activities in the construction industry.

Until 01.01.2010, entrepreneurial activities in engineering surveys, architectural and construction design, construction, reconstruction, overhaul of capital construction facilities are allowed at the choice of the contractor of the relevant types of work on the basis of:
- a license issued in accordance with Federal Law No. 128-FZ of 08.08.2001 "On Licensing Certain Types of Activities";
- certificates of admission to a certain type or types of work that affect the safety of capital construction facilities, issued by a self-regulatory organization in the field of engineering surveys, architectural and construction design, construction, reconstruction, overhaul of capital construction facilities in the manner established by the Town Planning Code of the Russian Federation (hereinafter referred to as the Town Planning Code).

Articles 55.2 and 55.3 of the Town Planning Code establish that self-regulatory organizations are organizations created in the form of a non-profit partnership based on the membership of persons performing engineering surveys, preparing project documentation, and carrying out construction.

Thus, a non-profit organization based on membership is recognized as a self-regulating organization.

Starting from 2010, works on engineering surveys, architectural and construction design, construction, reconstruction, overhaul of capital construction facilities that affect the safety of capital construction facilities will be carried out solely on the basis of a permit issued by a self-regulatory organization.

A certificate of admission to a certain type or types of work that affect the safety of capital construction facilities is issued to a person accepted as a member of a self-regulatory organization (paragraph 6 of Article 55.6 of the Urban Planning Code).

According to Article 55.10 of the Town Planning Code, the general meeting of members of the self-regulatory organization establishes the amount and procedure for paying the entrance fee, regular membership fees and contributions to the compensation fund.

Thus, according to the Town Planning Code, organizations that are members of a self-regulatory organization that have paid an entrance fee, a contribution to the compensation fund, as well as paying regular membership dues.

In accordance with paragraph 40 of Article 270 of the Tax Code of the Russian Federation (hereinafter - the Tax Code of the Russian Federation), when determining the tax base for income tax, expenses in the form of contributions, deposits and other obligatory payments paid to non-profit organizations and international organizations, except for those specified in subparagraphs 29 and 30 paragraph 1 of Article 264 of the Tax Code of the Russian Federation.

On the basis of subparagraph 29 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, other expenses associated with production and sale include contributions, contributions and other obligatory payments paid to non-profit organizations, if the payment of such contributions, contributions and other obligatory payments is a condition for the implementation of activities by taxpayers - payers of such contributions, deposits or other obligatory payments.

Considering that the payment of the entrance fee, contribution to the compensation fund, as well as regular membership fees to a self-regulatory organization, is a condition for the organization to obtain permission to carry out work on engineering surveys, architectural and construction design, construction, reconstruction, overhaul of capital construction facilities that provide impact on the safety of capital construction projects, we believe that these payments for profit tax purposes should be considered as other expenses under subparagraph 29 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation.

2. With regard to the accumulation of entrance fees, regular membership fees and contributions to the compensation fund by self-regulatory organizations, we inform you.

In accordance with paragraph 2 of Article 251 of the Tax Code of the Russian Federation, when determining the tax base for income tax, earmarked receipts are not taken into account (with the exception of earmarked receipts in the form of excisable goods). Such targeted revenues include, in particular, targeted revenues for the maintenance of non-profit organizations and their statutory activities in the form of entrance and membership fees made in accordance with the legislation of the Russian Federation on non-profit organizations. At the same time, taxpayers - recipients of the specified targeted revenues are required to keep separate records of income (expenses) received (produced) within the framework of targeted revenues.

Contributions to the compensation fund are not named in the specified list.

However, in accordance with Article 55.4. of the Urban Planning Code, one of the requirements for a non-profit organization necessary for acquiring the status of a self-regulatory organization is the availability of a compensation fund.

At the same time, the release of a member of a self-regulatory organization from the obligation to make a contribution to the compensation fund of a self-regulatory organization, including through his claims to a self-regulatory organization, is not allowed (Article 55.16).

Taking into account that the civil legislation does not contain a definition of the concept of "entry fee to a self-regulatory organization", a contribution to the compensation fund of a self-regulatory organization, which is an essential condition for admission to membership in a self-regulatory organization and directed to the formation of property of a self-regulatory organization, used in a targeted manner for conducting statutory activities in the manner, established by the Town Planning Code, may be considered for the purposes of taxation of profits as part of the entrance fee to a self-regulatory organization. A similar position is set out in the letter of the Ministry of Finance of Russia dated July 3, 2008 No. 03-03-05 / 69.

Given the above, income in the form of contributions to the compensation fund paid by members of a self-regulatory organization, for tax purposes, profits as part of the income of this self-regulatory organization are not taken into account.

Valid state
Counselor of the Russian Federation 2nd class
S.N. Shulgin

Report non-compliance with this recommendation by the tax authority

The Federal Tax Service draws the attention of users of the reference database to the fact that the information you send about cases of non-compliance by the tax authorities with the explanations of the Federal Tax Service of Russia is not:

• an appeal in the sense given to it by the Federal Law of the Russian Federation of May 2, 2006 No. 59-FZ “On the Procedure for Considering Appeals from Citizens of the Russian Federation”;
• a complaint against the action (inaction) of officials of the tax authorities in accordance with the norms established by Articles 138-141 of the Tax Code of the Russian Federation.

This information will be used by the Federal Tax Service in order to improve the quality of tax administration and work with taxpayers.

Tax Code, N 117-FZ | Art. 264 Tax Code of the Russian Federation

Article 264 of the Tax Code of the Russian Federation. Other expenses associated with production and (or) sales (current version)

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Commentary on Art. 264 Tax Code of the Russian Federation

1. Rules of paragraph 1 of Art. 264 are devoted to an independent type of costs associated with production and sales, namely the costs specified in subpara. 6 p. 1 art. 253 and sub. 4 p. 2 art. 253 of the Tax Code (see comments to them). At the same time, in Art. 264 other expenses are listed in a non-exhaustive way: taxpayers have the right to include other types of expenses not specified in Art. 254 - 263, 265, 270 of the Tax Code, see comments. to them. Other expenses (and they must be inextricably linked with production and (or) sales) include:

1) amounts of taxes and fees accrued in accordance with the legislation of the Russian Federation on taxes and fees. In this regard, a question arose in practice: if a taxpayer has accrued taxes in accordance with a legal act of a constituent entity of the Russian Federation that does not meet the requirements of Art. 4 - 6 of the Tax Code, can the amount of such tax be included in other expenses? No, you can't: that would be contrary to Art. 264 NK. The following taxes are not included in other expenses:

Presented (in accordance with the Tax Code) by the taxpayer to the buyer (for example, VAT amounts), see comments about this. to paragraph 19 of Art. 270 NK;

If they were previously included by the taxpayer in expenses when writing off accounts payable for these taxes, see commentary on this. to Art. 251 and paragraph 34 of Art. 270 NK;

2) the cost of certification of products and services. In doing so, it must be taken into account that:

a) in accordance with Art. 1 of the Law on Certification, certification of products and services is an activity to confirm the conformity of products and services with established safety requirements, environmental protection, etc.;

b) certification can be mandatory or voluntary (Art. 7, 17 of the Certification Law). In this regard, the question arose: do other costs include the costs of voluntary certification? Yes, include: sub. 2 p. 1 art. 264 does not prevent this. The list of goods, works, services subject to mandatory certification is approved by Decree of the Government of the Russian Federation of 13.08.97 N 1013;

3) the amount of commission fees and other similar expenses for work performed by third parties (services provided). In doing so, it must be taken into account that:

a) the norms of the current Civil Code operate with other concepts: "commission", "remuneration to an attorney", "remuneration to an agent", etc. The legislator probably needs to return to this issue, because the concepts of "commission fees" and "other similar expenses" do not correspond to Art. 972, 991, 1006 GK;

b) to other similar expenses referred to in subpara. 3 p. 1 art. 264, include, in particular, the costs of paying for the services of freight forwarders of warehouses, persons acting in someone else's interest without instructions, etc.;

4) port amounts, etc. fees expressly referred to in sub. 4 p. 1 art. 264. At the same time, the payment of such fees must be documented (Article 252 of the Tax Code);

5) the amount of paid lifting allowances (these amounts are paid, for example, in accordance with Article 116 of the Labor Code when employees of the organization move to work in another area). In doing so, the following must be taken into account:

Payment of lifting in cases not expressly provided for by the current legislation, in subpara. 5 p. 1 art. 264 is not meant;

Other expenses include amounts of lifting fees that do not exceed the limits established by law;

6) the cost of paying for the services listed in sub. 6 p. 1 art. 264. For the correct application of sub. 6 p. 1 art. 264 you need to keep in mind that:

a) expenses for the said services rendered to the taxpayer by other organizations are included in other expenses only if there is an agreement for the provision of compensated services. If the service is provided by an individual entrepreneur, then the provisions of subpara. 41 p. 1 art. 264 (see commentary on it);

b) the costs of maintaining your own security service do not relate to labor costs (see the latest comments on Article 255 of the Tax Code), but to other costs: not only by banks, but also by other organizations that take measures to preserve goods - material values;

c) other expenses do not include the costs of purchasing weapons, equipment (for example, uniforms), other means of special protection (helmets, shields, clubs, gloves, etc.);

7) taxpayer's expenses:

a) to ensure normal working conditions and safety precautions (for example, for the purchase of mittens, medicinal milk, salty soda water, overalls, safety shoes) in cases provided for by the legislation of the Russian Federation (for example, this is provided for in Articles 148 - 152 of the Labor Code, in the norms OZoht);

b) for the treatment of occupational diseases of workers employed in work with harmful or difficult working conditions. Wherein:

The specified work must be included in the Heavy Work List;

The taxpayer must confirm the implementation of the mentioned expenses with documents, the list of which is approved by the Order of the Ministry of Health of Russia dated May 28, 2001 N 176 "On Improving the System for Investigating and Recording Occupational Diseases in the Russian Federation". This list includes: notification of the establishment of a preliminary diagnosis of an acute or chronic occupational disease (poisoning); sanitary and hygienic characteristics of the working conditions of an employee in case of suspicion of an occupational disease (poisoning); notification of the establishment of the final diagnosis of an acute or chronic occupational disease (poisoning), its clarification or cancellation; record card of occupational disease (poisoning); register of occupational diseases (poisoning);

8) recruitment costs, including:

With the so-called organized recruitment, carried out (under agreements with the taxpayer) by state employment agencies (included in the system of the state employment service);

Recognizing that it was unlawful for the applicant to attribute the costs of consulting services of a notary to expenses that reduce taxable profits, the courts referred to non-compliance with the condition provided for by subparagraph 16 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, according to which the taxpayer's expenses in the form of a notary's fee for notarial registration are accepted within the approved tariffs. ..

Decision of the Supreme Court: Ruling N 305-KG16-10138, Judicial Collegium for Economic Disputes, cassation

Consequently, at the time of the inspectorate's decision (December 31, 2014), the taxpayer had no obligation to pay the additional accrued MET and, accordingly, there was no expense in the form of assessed tax, provided for by subparagraph 1 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, in the amount specified in the inspectorate's decision. .

+More...

The Federal Tax Service, in connection with requests from the tax authorities regarding the introduction self-regulatory systems in certain areas of activity, in agreement with the Ministry of Finance of Russia (letter of the Department of Tax and Customs Tariff Policy dated March 27, 2009 N 03-03-05 / 56) reports the following.

According to the Federal Law of July 22, 2008 N 148-FZ "On Amendments to the Town Planning Code of the Russian Federation and Certain Legislative Acts of the Russian Federation" (hereinafter - Law N 148-FZ), from 01.01.2009 self-regulation system, based on the provisions of the Federal Law of December 1, 2007 N 315-FZ "On Self-Regulatory Organizations" (hereinafter - Law N 315-FZ).

1. The adopted amendments abolish the licensing system in construction activities, replacing it with self-regulation.

At the same time, Law N 148-FZ provides for the need for a transition period from licensing to self-regulation of activities in the construction industry.

Until 01.01.2010, entrepreneurial activities in engineering surveys, architectural and construction design, construction, reconstruction, overhaul of capital construction facilities are allowed at the choice of the contractor of the relevant types of work on the basis of:

License issued in accordance with the Federal Law of 08.08.2001 N 128-FZ "On Licensing Certain Types of Activities";

Certificates of admission to a certain type or types of work that affect the safety of capital construction facilities, issued in the field of engineering surveys, architectural and construction design, construction, reconstruction, overhaul of capital construction facilities in the manner established by the Town Planning Code of the Russian Federation (hereinafter - town planning code).

Articles 55.2 and 55.3 of the Town Planning Code establish that self-regulatory organizations- organizations created in the form of a non-profit partnership, based on the membership of persons performing engineering surveys, preparing project documentation, and carrying out construction.

Thus, self-regulatory organization a non-profit organization based on membership is recognized.
Starting from 2010, work on engineering surveys, architectural and construction design, construction, reconstruction, overhaul of capital construction facilities that affect the safety of capital construction facilities will be carried out exclusively on the basis of a permit issued by self-regulatory organization.

A certificate of admission to a certain type or types of work that affect the safety of capital construction facilities is issued to a person accepted as a member. self-regulatory organization(paragraph 6 of Article 55.6 of the Town Planning Code).
According to article 55.10 of the Town Planning Code, the general meeting of members self-regulatory organization establishes the size and procedure for paying the entrance fee, regular membership fees and contributions to the compensation fund.

Thus, according to the Urban Planning Code, organizations that are members of the self-regulatory organization who have paid an entrance fee, a contribution to the compensation fund, as well as paying regular membership fees.

In accordance with paragraph 40 of Article 270 of the Tax Code of the Russian Federation (hereinafter - the Tax Code of the Russian Federation), when determining the tax base for income tax, expenses in the form of contributions, deposits and other obligatory payments paid to non-profit organizations and international organizations, except for those specified in subparagraphs 29 and 30 paragraph 1 of Article 264 of the Tax Code of the Russian Federation.

On the basis of subparagraph 29 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, other expenses associated with production and sale include contributions, contributions and other obligatory payments paid to non-profit organizations, if the payment of such contributions, contributions and other obligatory payments is a condition for the implementation of activities by taxpayers - payers of such contributions, deposits or other obligatory payments.
Considering that the payment of the entrance fee, contribution to the compensation fund, as well as regular membership fees in self-regulatory organization is a condition for the organization to obtain permission to carry out work on engineering surveys, architectural and construction design, construction, reconstruction, overhaul of capital construction facilities that affect the safety of capital construction facilities, we believe that these payments for profit tax purposes should be considered as other expenses under subparagraph 29 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation.

2. With regard to the accumulation by self-regulatory organizations of the entrance fee, regular membership fees and contribution to the compensation fund, we inform you.

In accordance with paragraph 2 of Article 251 of the Tax Code of the Russian Federation, when determining the tax base for income tax, earmarked receipts are not taken into account (with the exception of earmarked receipts in the form of excisable goods). Such targeted revenues include, in particular, targeted revenues for the maintenance of non-profit organizations and their statutory activities in the form of entrance and membership fees made in accordance with the legislation of the Russian Federation on non-profit organizations. At the same time, taxpayers - recipients of the specified targeted revenues are required to keep separate records of income (expenses) received (produced) within the framework of targeted revenues. Contributions to the compensation fund are not named in the specified list.

At the same time, in accordance with Article 55.4 of the Town Planning Code, one of the requirements for a non-profit organization necessary to acquire the status self-regulatory organization, is the presence of a compensation fund.

However, the release of a member self-regulatory organization from the obligation to contribute to the compensation fund self-regulatory organization, including through its requirements for self-regulatory organization, is not allowed (Article 55.16).

Considering that the civil legislation does not contain a definition of the term "entry fee to self-regulatory organization", a contribution to the compensation fund self-regulatory organization, which is an essential condition for admission to membership self-regulatory organization and directed to the formation of the property of a self-regulatory organization, used in a targeted manner for conducting statutory activities in the manner established by the Town Planning Code, may be considered for profit taxation purposes as part of the entrance fee to a self-regulatory organization. A similar position is stated in the letter of the Ministry of Finance of Russia dated 03.07.2008 N 03-03-05 / 69.

In view of the foregoing, income in the form of contributions to the compensation fund paid by members self-regulatory organization, for the purposes of taxation of profits as part of the income of this self-regulatory organization are not taken into account.