The overall trend today is that the entry into the SRO is mandatory for the provision of services in an increasing number of industries.
It is accompanied by various contributions, which should be correctly taken into account in the financial statements. This article is devoted to this issue.
Content
The value of the tax system used
If your company uses its main option, then accounting for membership fees for profit taxation is allowed. To do this, rely on the instructions contained in the PP. 29 p. 1 tbsp. 264 of the Tax Code of the Russian Federation. As a rule, the recognition of the amounts paid to the compensation fund is carried out at a time (in contrast to insurance payments, if any are provided for by the conditions for entry into the SRO.
Companies using a simplified taxation system should include the above contributions to the category of costs. At the same time, an attempt to do the same and with insurance payments can lead to conflict with representatives of tax authorities who have the right to calculate that such expenses are not mandatory, and therefore must be canceled.
Speaking about accounting, we note that membership fees must be included in current expenses for the period when they actually were paid. However, in the case of engineering construction, they are made once a year. In this regard, a proportional distribution of the amount paid (for months or to quarters) is recommended.
If we are talking about a one -time contribution to the compensation fund, then it, as a rule, is taken into account in account 97 (“expenses of future periods”). Although in 2012. There were changes in the order of its use, they did not affect the accounting of one -time contributions in the SRO, since it does not lead to the emergence of assets.
At the same time, it should be borne in mind that in this case specific terms must be established, during which there will be a write -off of future expenses for current costs. Its period is determined by the companies itself (as a rule, they are 3-5 years), since the action of the certificate of membership in the SRO is not limited in time.
Primary documents
Due to the fact that no agreement between the company and the SRO in which it enters is concluded, accountants often have the question of which documents should be used in order to write off contributions. Much depends on the workflow of the SRO itself. In particular, it can be an account I have set or an extract from a position governing the procedure for paying contributions, as well as their size.
