When carrying out financial and economic activities, the heads of organizations hold representative events, that is, official receptions. In the process, some funds are spent, which are called entertainment expenses. These costs are included in other expenses, based on this, it can be concluded that they reduce income tax. To take them into account in tax accounting, you must correctly register the costs. One of the main documents is the order of the head to hold an entertainment event.
Instructions
Step 1
Issue an order for an official reception. Here indicate the name of the counterparty, the date of the negotiations. By the same order, you can appoint a person in charge for issuing invitations, as well as for agreeing on the date and place of the event with the counterparty.
Step 2
In the administrative document, list those persons who will draw up the plan of the event, a report on the results of its implementation. Be sure to stipulate the deadlines for submitting documents to the accounting department.
Step 3
List in the order those persons who will participate in the entertainment event. Familiarize with the order all responsible persons who must sign and date.
Step 4
Make a plan for the formal reception. Here indicate the purpose of the event (for example, to carry out negotiations with the counterparty and the subsequent conclusion of the transaction), place and date of the event. Also include a list of those people who are participating in this reception.
Step 5
If possible, ask the invited partners for a list of participating individuals. This is done so that you can calculate the amount of hospitality expenses in advance. After agreeing on the list of participants and the venue of the reception, agree on the date. List the activity if necessary. For example, meeting at the airport - 8.00; arrival at the restaurant - 09.00-09.30; presentation - 09.30-11.00, etc.
Step 6
Make a cost estimate. Enter the name of the costs and the limit here. For example, transport services - 2000 rubles; official dinner - 10,000 rubles; buffet service - 3500 rub. Summarize at the end.
Step 7
Draw up a report based on the results of the entertainment event. Here again enter the place and date of the event, the purpose. List the participants and the events held. Highlight the admission results and calculate the total cost.
