Entrepreneurs often provide sponsorship to some organization, taking care of their image. How to properly register the receipt of sponsorship so as not to get into an unpleasant situation with the tax office?
Instructions
Step 1
Make a sponsorship agreement in duplicate, corresponding in form to the donation agreement. Indicate in the document information about the sponsor, the amount of funds transferred, the purpose for which the funds are transferred (for example, for holding an event, purchasing equipment, etc.). Indicate in the contract the advertising purpose of the sponsorship donation, if any, and be sure to detail the conditions and type of advertising.
Step 2
Draw up an act on the acceptance of the transfer of advertising services. Reflect the purpose of transferring funds to the organization in the primary documentation, if the agreement will not be drawn up, which will also exclude the possibility of problems with the tax office. Don't worry about the actual use of sponsored funds. According to the Decree of the FAS VSO of 18.08.2005, it does not matter.
Step 3
Fill out a cash receipt order for the amount received, make an appropriate entry in the cash book and give the sponsor the completed cash order spine. Take your payment order and bank statement in case of wire transfer.
Step 4
Draw up an act of acceptance or a waybill if sponsorship is provided not in money, but in the form of property. Retain documentary evidence of your contractual promotions. For example, the text of a posted ad, a copy of a print publication, etc.
Step 5
Do not count the amount received through sponsorship as taxable funds. Such receipts are not taxed.
Step 6
Spend sponsorship funds in accounting in the section Debit account 51 "Current accounts" and Credit account 62 "Settlements with buyers and customers", subaccount 62-2 "Advance payment".
