Accountant Our organization made a mistake: 01.07.09 mistakenly reversed operations related to write-off of material in the accounting and tax accounting. Error detected in 2010, What order corrections in the accounting and tax reporting?

Rules for adjustments to accounting records established in paragraph 11 of Guidelines on the Procedure of drawing up and submission of financial statements, approved by Order of the Russian Ministry of Finance from 22.07.2003 N 67n, and paragraph 39 of the Regulations on Accounting and Financial Reporting in the Russian Federation, approved by Order of Russian Ministry of Finance from 29.07.1998 N 34n. According to these documents, corrections in accounting records shall be made in the period in which it was discovered distortion, ie, in your case, in 2010, However, given that this bug relates to the profit / loss last year, it performed using account 91 "Other income and expenses" under previous years' losses. "

With regard to income tax, it previously operated the rule that when an error (distortion) in calculating the tax base related to past tax (reporting) period, in the current tax (reporting) period recalculate the tax base and tax amount produced during the period , which were committed in error (distortion).

On January 1, 2010 came into effect the amendment in Section 1, Art. 1954 Tax Code. This item is supplemented by a new rule: "The taxpayer has the right to recalculate the tax base and tax amount for the tax (reporting) period, which revealed the error (distortion), related to past tax (reporting) period, also in cases where the errors ( distortion) led to unnecessary tax "(see, eg, Letter from Ministry of Finance on March 29, 2010 N 03-02-07/1-131).

Thus, taking into account Art. 3 sts 1 tbsp. 54 of the Code recalculate the tax base, taking into account the cost of cancellation of the materials can be produced in 2009, and in 2010 (provided that in 2009 the organization has no tax loss).

Can a Non-Profit Partnership (NPP) to pay the "road" expenses for the organization of the next Partnership Council members and future members of the NP?

В соответствии с п. 1 ст. 8 и п. 2 ст. 2 Закона Российской Федерации от 12.01.1996 N 7-ФЗ "О некоммерческих организациях" некоммерческим партнерством признается основанная на членстве некоммерческая организация, учрежденная гражданами и (или) юридическими лицами для содействия ее членам в осуществлении деятельности, направленной на достижение социальных, благотворительных, культурных, образовательных, научных и управленческих целей, в целях охраны здоровья граждан, развития физической культуры и спорта, удовлетворения духовных и иных нематериальных потребностей граждан, защиты прав, законных интересов граждан и организаций, разрешения споров и конфликтов, оказания юридической помощи, а также в иных целях, направленных на достижение общественных благ.

Имущество, переданное некоммерческому партнерству его членами, является собственностью партнерства. Некоммерческое партнерство вправе осуществлять предпринимательскую деятельность, соответствующую целям, для достижения которых оно создано. Учредители некоммерческого партнерства могут пользоваться ее услугами только на равных условиях с другими лицами.

Следовательно, некоммерческое партнерство создается гражданами и юридическими лицами для содействия его членам в осуществлении целей деятельности, направленной на достижение общественных благ. Осуществление им указанной деятельности производится за счет имущества, переданного его членами, в том числе членских и вступительных взносов, уплаченных членами партнерства.

Членские и вступительные взносы у некоммерческого партнерства являются целевыми поступлениями и в доходах при определении налоговой базы по налогу на прибыль не учитываются.

Выплаты членам некоммерческого партнерства, направленные на компенсацию их расходов по участию в Совете Партнерства не могут быть отнесены в состав расходов, направленных на осуществление уставной деятельности (расходование средств не по целевому назначению).

К расходам на ведение уставной деятельности относятся затраты, направленные на осуществление деятельности, обозначенной в уставе некоммерческой организации в качестве цели и предмета деятельности.

Если расходование целевых поступлений производится вне рамок уставных задач некоммерческой организации, то в соответствии с п. 14 ст. 250 НК РФ средства в виде использованных не по целевому назначению целевых поступлений рассматриваются в качестве внереализационных доходов, учитываемых при формировании налоговой базы для исчисления налога на прибыль.

При наличии у организации помимо целевых средств доходов от предпринимательской деятельности, такие выплаты могут быть произведены, но также не могут быть включены в состав расходов, учитываемых для целей налогообложения.

Our organization has carried out work on the suspension of light structures that are part of the exhibition stands. Do I need to register the fact of these works forms of KS-2, COP-3, should be di logging on Form CS-6?

RF Statistics Committee Decree on November 11, 1999 N 100 were introduced standardized form of the primary records for accounting work in capital construction and repair and construction works. These forms are the basis for the reflection of the income (and for the client organization - cost) for accounting and tax accounting.

According to the instructions on the application and completing standardized forms of the primary ledger accounting activities in capital construction and repair and construction works, the form of COP-2, COP-3 shall apply accordingly for the acceptance of the executed contract construction works of industrial, residential, civil and other appointments and settlement with the customer for work performed. In a letter from the Federal State Statistics Service May 31, 2005 N 01-02-9/381 stated to be bound by the application of these forms of primary documentation organizations of all forms of ownership.

Thus, to determine the mandatory application of the above forms is required to determine whether the work performed by your organization to the construction and installation.


In the National Classification of Economic Activities OK 029-2001, approved by the State Standard of Russia from 06.11.2001 N 454-item, subsection F "Building" is not named explicitly on the hitch of lightweight structures, however, contains a breakdown of this item is 45.25 .6 "Production of other construction work requiring special skills."

Not being experts in the field of construction we find it difficult to classify unambiguously carried out by your organization works as a construction, however, given the availability of License for construction of buildings and structures, as well as the assigned organization code NACE 45.2 (building construction), this activity is likely will be classified as construction.

In this case, registration forms and CS-2 CS-3 is required.

If you are ready to defend a position based on the fact that your organization performed the work are not building, then in that case it is enough to issue an act of work performed in an arbitrary form with all details of the original document under Art. 9 of the Federal Law of 21.11.1996 N 129-FZ "On Accounting".

However, for its part, we believe registration forms COP 2 and COP-3 fit.

As for the log-for-performance (form COP-6), it also provides for maintenance of the above resolution as a unified form. This journal is used to account for work performed and is accumulating a document on the basis of which the act of acceptance of work performed by the form N KS-2 and a certificate of value of work performed on Form N COP-3.

Our organization has acquired the software, getting it from the supplier (Cyprus) on the Internet. Is it possible to place the implementation of the software through the Internet to recognize the territory of the Russian Federation and is subject to whether this operation is to VAT. Should we act as the fiscal agent?
According to the article. 148 Tax Code, the place of work (services) to develop computer programs and databases (software and information products of computer technology), their adaptation and modification for the purposes of VAT exemption recognized territory of the Russian Federation, if the buyer works (services) operates on the territory Russian Federation. In your case, since buyer of software is a Russian organization, location of work (services) - Russian Federation, and, therefore, this implementation is subject to VAT.

However, it must be borne in mind that since January 1, 2008 transfer of rights to programs for computers (hereinafter - the software) is regulated by Part IV of Civil Code. On the same date acts pp. 26 n. 2, Art. 149 of the Tax Code, under which shall be exempt from VAT transfer rights to use the software under a license agreement. Ie if between your organization and the supplying company signed a license agreement, then this operation will not be subject to VAT and you as the licensee does not arise duties of a tax agent.

Our organization has suffered losses due to sudden power cuts by the landlord. Explain, please, taxation of operations related to compensation for losses resulting from power outages. Can we write off the expenses of the losses resulting from a sudden stop of the production process and the cost of faulty equipment?

1. Compensation for losses on claims.

Income in the form of damages (damages) for tax purposes are included in non-operating income on the basis of Paragraph 3, Article. 250 of the Tax Code:

"Non-operating income recognized as revenue ... as recognized by the debtor or payable by the debtor pursuant to a court, which entered into force, fines, penalties, and (or) other sanctions for breach of contractual obligations, as well as the amount of damages or injury"

According pp.4, p.4. Art. 271 Tax Code, the date of receipt of income is the date the debtor or the date of entry into force of the court - on income in the form of fines, penalties, and (or) other sanctions for breach of contract or debt, as well as the amount of damages (damages).

Thus, income received as compensation for losses must be recognized in the period when the document is signed on the recognition of the claim. Tax legislation does not contain requirements on the relationship between the period of cancellation costs, and revenue recognition.


2. Write-off costs.

According to paragraph 1 of Article 252 of the Tax Code a taxpayer may reduce the income by the sum of costs (excluding costs referred to in Article 270 of the Tax Code).

Expenses for tax purposes are recognized as reasonable and documented costs (as in the cases stipulated in Article 265 of the Tax Code, losses), exercise (incurred) by the taxpayer.

Under subparagraph 6 of paragraph 2 of Article 265 of the Tax Code to non-operating expenses include losses from natural disasters, fires, accidents and other emergencies, including costs associated with the prevention or mitigation of natural disasters or emergencies.

These losses, in particular, is the cost of destroyed or damaged property belonging to the organization.

Thus, the losses incurred as a result of the accident and the associated write-off of the TMC and the costs of liquidation of the accident to be recognized as an expense for tax purposes.

I recommend also to draw attention to the requirements of paragraph 2 of Art. 12 of the Federal Law of 21.11.96 N 129-FZ "On Accounting" under which a natural disaster, fire or other emergency situations caused by extreme conditions required an inventory. The result of the inventory can be a confirmation of the fact of material losses. It is also desirable that the loss was confirmed by a document issued by an independent body.

Write-off of losses made in the period when the accident occurred.


There is a position that when writing off the value of property resulting from emergencies, required to recover VAT. In our view, this position is unfounded, as evidenced by the jurisprudence (see, eg, Ruling of the Federal Volga-Vyatka region from June 6, 2007 N A11-6204/2006-K2-18/388).

In our organization, carried out redundancies. Explain, please, order calculation with the employees when downsizing and staff members of the organization:

1. In what order are carried out calculation of terms of the notice for calculating the additional compensation to the employee, including subject to whether the inclusion of two months the date of notification, or the time begins to run from the day following the date of delivery.

2. If the expiration date of notice falls on a day off, in what order is determined by the expiry date of notice.

3. Subject is included in the time period for calculating the amount of additional compensation to the estimated date of dismissal, or is taken into account only two months.
Your questions are likely to relate to is not quite clear wording contained in the Labour Code, which can be interpreted in different ways.

Consider the current legislation as it pertains to your question:

According to the article. 180 of the Labor Code of the impending dismissal in connection with the liquidation of the organization, downsizing or staff employees of the organization warned the employer in person and on receipt of at least two months before the dismissal.

Employer with the written consent of the employee is entitled to terminate the employment contract before the expiration date specified in the second part of this article, pay him additional compensation in the amount of average earnings of the employee, calculated in proportion to the time remaining before the expiry of notice.

In accordance with Article 14 of TC during the periods to which this Code relates the emergence of workers' rights and responsibilities, beginning with the calendar date, which defines the beginning of these rights and responsibilities.

During the period with which this Code relates the termination of employment rights and obligations shall begin on the day after the calendar date, which defines the end of the employment relationship.

Date, calculated in years, months, weeks, due to expire on the corresponding date last year, month or week of the term. In the period, calculated in calendar weeks or days, are included and holidays.

If the last day falls on a working day, the date of expiry is the closest following working day.

Thus, the Labor Code does not clearly established with some of the day should begin the calculus validity of notice: the date of delivery (receiving officer) a notice or the day after that date.

In our opinion, when collisions occur in settlements with employees, appropriate to interpret current legislation in favor of employees.

If you follow this, then the term of the calculus of notice shall commence on the day following the date of the notice (as the notice of the reduction mainly refers to the documents relating to the termination of employment duties) and ends on the corresponding date in two months.

If the expiration date of notice falls on a day off, the date of expiry is the closest following working day.

During the time period for calculating the amount of additional compensation included weekdays, beginning with the day following the last working day before the officer of the day, after 2 months.