Loans costs, depreciation calculations
Do not fall into the trap of these tax treaties
As reflected in the account of the receipt of money from the founder
The company receives loans of founders. Driving?
The debate about individual income tax from the compensation, rent and loan
Contributions to material assistance at birth and benefits from interest-free loans
Friendly companies can not collect debts with each other, and using them as a way to increase the income tax on profits. There are three popular ways to use the debt-friendly companies.
Method number 1
Include accounts receivable in reserve duty at the counter
When mutual debts, both sides can write off expenses
Tax officials need to set off mutual debts
Friendly companies, which have a reciprocal debt for goods or works, it is advantageous to repay them temporarily. Then the amount of arrears can be included in the allowance for doubtful accounts.
Recognize the debt may be questionable when the counterparty did not return the money in time, and the debt is not secured by anything (a pledge, surety or bank guarantee). Other requirements of the Tax Code no. In particular, there are no conditions that take into account the reserve is possible only when there is no oncoming debt. Just consider and judge (decree of the Presidium of the RF from 19.03.13 № 13598/12).
Tax measures of security. According to tax, if a collision can not create a debt reserve. After all, the company may set off debts unilaterally. And these debts are not considered to be questionable (letter from the Federal Tax Service of Russia 16.01.12 № ED-4-3 / 269 @). Create a reserve tax allowed only to the difference between accounts receivable and kreditorki.
To secure costs in contracts should prescribe that the unilateral set-off of debt is not allowed. But if that does not convince the tax authorities, the costs will defend in court.
Method number 2
To write off accounts receivable in the partial repayment of the debt
You can write off the remainder of the debt ahead of time
It is necessary to confirm that the debtor does not recognize the debt
After three years since the emergence of the debt can be written off as expenses as hopeless. But only on condition that the limitation period was not interrupted (Art. 203 of the Civil Code). At the same time, you can take into account the costs, even if in the last three years, the counterparty partially repay the debt. After all, the term is interrupted if the debtor filed a lawsuit or their actions recognized debt. A payment of the debt does not mean that the contractor agrees with the entire amount. That is, the partial repayment do not interrupt the limitation period.
Tax measures of security. It is safer not to take from the debtor a letter to say that he agrees with all the debt. And not to sign bilateral reconciliation statements in which the contractor recognizes the entire debt. However, despite these precautions, the tax authorities may find that partial payments interrupt the limitation period. So, it should be considered again after each repayment of the debt.
But if a dispute arises, it can be solved in the court or the Federal Tax Service. According to the judges, voluntary payment by the buyer of the debt does not mean that it recognizes the rest of the debt (the decision of the Federal Arbitration Court of the Moscow District of 17.06.13 № A40-112981 / 12-99-580).
Method number 3
List an advance to write off as bad debt
It is possible to consider in advance the full amount of costs
Before writing off the debt it is necessary to go to court
If the group of companies is that which is scheduled to close, then use it for the next way to save. Before the liquidation of her contract and an advance list. The amount of this advance, the company transferred to third organizations (such as the repayment of its debts to another company of the holding). But in connection with the liquidation of the Contractor can not fulfill the deal. He has no assets, and return the advance he can not.
For debt collection customer goes to court and then to the bailiffs. Once the assets have no artist, police officer makes a decision about the termination of the enforcement proceedings in connection with the inability to recover the debt. On the basis of this document can be considered bad debt and write it off to expenses. With debt relief on the basis of a police officer and the Treasury agree (letter dated 06.03.13 № 03-03-06 / 1/6752).
Tax measures of security. Safer that the debtor has sent an advance debt repayment of the real, not phony. At the same time the risks are not excluded. Officials believe that unreturned advances can not be included in expenses (letter from the Ministry of Finance 01.08.11 № 03-03-06 / 1/441). But if the tax authorities denied in spending, they can defend in court. Judges believe that recognition of the debt is not necessarily bad, that it arose from the sale of goods (Decree of the Federal Arbitration Court of the Moscow District of 19.03.12 № A40-75954 / 11-115-241)