11:09 of recruitment Agency, applying the simplified taxation system, may consider the costs of posting vacancies in the media and on the Internet

09 january 2017, 23:11

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The organization provides recruitment services and applies the simplified system of taxation object income minus expenses. Is it possible to reduce the tax base for The USN on the costs associated with the publication of vacancies in mass on the specialized Internet sites In the Ministry of Finance of Russia I believe that such expenses reduce the tax base for the USN. Details in a letter dated 16.08.12 No. 03-11-062111. In accordance with subparagraph 5 of paragraph 1 of article 346.16 NK of the Russian Federation prosenice can take into account material costs which determined in the same manner as in the taxation of profits. In the tangible costs as determined by subparagraph 6 of paragraph 1 of article 254 NK of the Russian Federation include expenses for the purchase of works and services production character performed by external organizations or the individual entrepreneurs. On this basis, in Minin believe that the organization applying USN and providing recruitment services is entitled to deduct costs location of vacancies in Newspapers magazines and on Internet sites. Source Bukhonlayn.ru The MINISTRY FINANCE OF THE RUSSIAN FEDERATION LETTER from 16 Aug 2012 N 03-11-062111 Question ...The organization provides services for recruitment and applies the STS the object of income minus expenses. The post jobs in Newspapers magazines and Internet sites. In accordance with the PP. 5 clause 1 of article 346.16 of NK of the Russian Federation taxpayers reduce the income the amount of material expenses. According to section 2 of article 346.16 of NK of the Russian Federation financial expenses are applied in the order provided article 254 of the tax code. According to the PP. 6 paragraph 1 of the article 254 of the tax code material costs are the cost of acquisition of works and services production scope third-party organizations or the individual entrepreneurs. Whether a organization to consider costs for posting vacancies in the calculation tax payable in connection with the use USN The answer The Department the tax and customs tariff policy considered a letter regarding the treatment expenses of organization applying the simplified system of taxation the object of taxation in revenue reduced by the amount of expenses and reports the following. In accordance with PP. 5 clause 1 of article 346.16 of the Tax code Of the Russian Federation hereinafter - the Code taxpayers applying the simplified taxation system with the object net revenue reduced expenses with the definition of object of taxation reduce the received income in the amount of the material costs. In accordance with clause 2 of article 346.16 of the code of the material costs are applied in the order provided for the calculation of the profit tax organizations article 254 of the Code. Subparagraph 6 paragraph 1 of the article 254 of the Code of the material costs, in particular related

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