Gifts to employees, clients and partners are a special category of expenses of the organization, not related in any way to professional activities. That is why many novice accountants have a reasonable question “how to take them into account?” On their agenda.
Instructions
Step 1
Determine whether the purchased gifts affect the state of the tax base in relation to income tax, VAT and personal income tax • Since, according to Art. 252 of the Tax Code of the Russian Federation, only those that are directed to the implementation of activities and the receipt of profit by the organization are equated to justified expenses, then gifts cannot be equated to them. Therefore, the tax base when calculating income tax on the amount of funds spent does not decrease, as evidenced by Art. 270 of the Tax Code of the Russian Federation. The exception is gifts and prizes purchased as part of a marketing campaign, i.e. addressed to an indefinite circle of persons • The amount of property donated to employees and third parties (clients and partners) is subject to VAT. In this case, traditional deductions apply. • If the organization is going to present gifts to its employees, then personal income tax must be paid from them.
Step 2
Prepare the documents required for accounting. These include: • Receipt invoice indicating the fact of purchase; • Invoice for the transfer of gifts; • Bank statement confirming payment (required to pay insurance premiums); 12 PBU 10/99); • Accounting reference-calculation (for calculating contributions to the Pension Fund); • Order of the head of the organization for the purchase of gifts with a list of donees attached to it (the list is appropriate only if the acquired property is transferred to employees, since the signature of the recipient is required In accordance with Art. 217 of the Tax Code of the Russian Federation, personal income tax are not subject to gifts to employees, the cost of which for the past year does not exceed 4 thousand rubles. (per person for the tax period). The amount of tax directly depends on the wording. You should not use words such as "prize" or "win", because in this case you will have to pay 35% (clause 2 of article 224 of the Tax Code of the Russian Federation) instead of 13%.
Step 3
Spend gifts using the following entries. For VAT payers (OCNO): • Dt 41 Kt 60 (Purchase of gifts); • Dt 19 Kt 60 (Display of VAT); • Dt 91/02 Kt 41 (Write-off of expenses for the purchase of gifts); • Dt 91/02 Kt 68/02 (Charge of VAT); • Dt 68/02 Kt 19 (Submission of VAT deduction). If VAT is not applied (STS, UTII): • Dt 41 Kt 60 (Purchase of gifts); • Dt 91 / 2 Kt 41 (Write-off of expenses for the purchase of gifts) If the gift amount exceeds 4 thousand rubles. it is necessary to add account number 70 "Payments with personnel on remuneration".
