There is no universal concept of information and consulting services fixed at the legislative level. Let's see how in different normative documents such definitions are interpreted. Let's start with article 148. tax code- this rule does not give a clear definition, however, it separates consulting services from legal, accounting, auditing, engineering, marketing services, information processing services, as well as during research and development. Thus, it can be assumed that from the standpoint of Chapter 21 "VAT" of the Tax Code, these are completely different services.
At the same time, Article 148 of the Tax Code defines information processing services - services for collecting and summarizing, systematizing information arrays and providing the user with the results of processing this information.
« The costs of information and consulting services are not accepted for taxation under the simplified tax system. We are a publishing house of accounting journals (USN - 15%). We are provided with services by third-party organizations (individuals and legal entities) for the preparation of materials and articles on accounting and tax accounting for further processing and publication in our journals. Do these services (we do not consider copyright agreements) fall under the status of information and consulting services? Can we take them into account when calculating the single tax?».
The first thing we pay attention to is that Article 346.16 of the Tax Code of the Russian Federation does not provide for such expenses. This means that if the organization has incurred such costs, then it is not entitled to attribute them to expenses. However, there is an important remark - these expenses can be qualified on other grounds for inclusion in expenses under the simplified tax system.
I suggest that the author of the question consider his expenses from the point of view indicated above. Then, such expenses can be qualified as production and, for example, attributed to material expenses from the position of inclusion under the simplified tax system. Due to the fact that Art. 254 of the Tax Code of the Russian Federation does not provide a closed list of material expenses, then by registering them in your accounting policy for tax purposes, it will be possible to attribute them to expenses. Of course, such a position is not indisputable and may have to be defended in court. It's all about the "issue price".
Let's also look at other documents. For example, in the agreement on the Eurasian Economic Union (signed in Astana on May 29, 2014). This document states, in particular, that consulting services are services for the provision of clarifications, recommendations and other forms of consultations, including the identification and (or) assessment of the problems and (or) capabilities of a person, on managerial, economic, financial (including tax and accounting) issues, as well as on planning, organization and implementation of business activities, personnel management. Therefore, if an organization applying the simplified tax system has such costs, then it will most likely be irrational to include them in expenses due to the fact that all types of consultations listed in this definition are not included in Art. 346.16 of the Tax Code of the Russian Federation.
How to take into account?
Next, we turn to Order of the Ministry of Finance of Russia No. 86n, Ministry of Taxes of the Russian Federation No. BG-3-04 / 430 dated 08.13.2002 (as amended on 05.17.2012) “On approval of the Procedure for accounting for income and expenses and business transactions for individual entrepreneurs. This document has nothing to do with USN. However, some definitions are given in it. Thus, from the position of the Ministry of Finance of Russia, other expenses include expenses for paying for consulting and legal services provided under contracts for the provision of services for a fee, which contain a list of certain actions or indicate certain activities that the contractor is obliged to carry out on the instructions of an individual entrepreneur (customer), with the subsequent provision to the customer of the results of the actions (activities) of the contractor (for example, written consultations, explanations, draft contracts, statements and other documents).
At the same time, the costs of paying for consulting and legal services do not include the costs of an individual entrepreneur for paying for the services of his authorized representative, as well as services related to the implementation of the tasks assigned by law. Russian Federation on sole proprietor's responsibilities. Again we see that advisory services and legal services are divorced. So…
It is necessary to clearly understand the composition of the organization's actions before talking about the inclusion (or not) of certain costs in expenses and, most importantly, on the qualification of expenses. The grounds for inclusion in the costs will depend on this.
Analyzing the norms of this Order, a number of authors give a definition of information services. In particular, this is the acquisition of special literature, periodicals on issues related to the professional activities of an individual entrepreneur, necessary for the implementation of activities, as well as information systems with supporting documents for their use. Some of these costs are expressly provided for in Art. 346.16 of the Tax Code of the Russian Federation and, if there are grounds, are included in expenses under the simplified tax system.
| Consulting services are | Information services are |
|---|---|
| … a special type of information provision service in various forms. Counseling can be done in writing (answers to questions) or orally (consultation seminars). Moreover, the information obtained in the process of consulting can relate to any of the areas of activity of the organization. | ... actions of subjects (owners and owners) to collect, generalize, systematize information and provide the results of its processing to the user (ie, providing users with information products). Information products are provided to the user in different form- on electronic media, on paper bound in collections of normative acts, official documents, orally, etc. |
As you can see, there is no universal definition of information and consulting services. In addition, Article 346.16 of the Tax Code of the Russian Federation does not allow the expense of such services. However, in some cases, if such costs are broken down into “elements”, then a part of such costs can be included in the costs of the simplified tax system, but for other reasons or under a different “name”. Of course, we must not forget in this situation that if the tax legislation does not clearly regulate the procedure for taxation and provides an opportunity to make a decision, the taxpayer needs to reflect his position in the tax accounting policy.
Any write-off of funds for consulting or marketing services alerts the tax authorities - are you trying to evade taxation in this way? How to correctly justify these costs in order to avoid unnecessary claims?
It is NOT EXCLUDED that the auditors will find the standard set of documents supporting consulting costs insufficient, and you will be asked to provide additional data. Or they will carefully check the existing contracts, acts, receipts ...
How to "study" the market
Contracts for conducting marketing research or consultations are regulated by Chapter 39 of the Civil Code of the Russian Federation "Paid Services". In it, namely in Article 779, it is said that under such an agreement the contractor must provide the customer with a certain paid service. We deliberately singled out the word "executor", emphasizing that he himself fulfills the contract (Article 780 of the Civil Code of the Russian Federation). True, he can delegate his duty to a third party, but only if this is provided for in the agreement with the customer. And this restriction is not taken into account by everyone.
Example 1
CJSC "Sapphire" undertakes for 80,000 rubles. (without VAT) to conduct a marketing research and evaluate a new market for light bulbs for LLC "Electric". The contract does not provide that the contractor transfers part of the work "outside". However, this happened, about which the representative of CJSC "Sapphire" verbally warned the client, but the companies decided not to change the original agreement. Then the services were rendered, reflected in the acts and paid for. But in one of the acts they recorded a third company that carried out part of the research, and the tax authorities took advantage of this. They stated that the services of an intermediary are not discussed by the parties and therefore their cost does not reduce income.
It is possible that Elektrik LLC will be able to challenge the decision of the controllers, pointing to the availability of documents confirming the expenses. However, it is easier to prevent this and to supplement contracts in time or to ensure that only the first contractor (CJSC "Sapphire") is indicated in all acts. So it will be much easier to fulfill the requirement of paragraph 1 of Article 252 of the Tax Code of the Russian Federation that expenses must be documented and economically justified.
Get ready to spend
You need to think about justifying the costs, even if the contract with the counterparty has not yet been concluded. It is worth remembering that the planned works (services) should be related to the current or future activities of the company. In addition, before placing an expensive order, it is advisable to do a little market research of your own.
Natalya Brovkina
chief methodologist of LLC "Audit-escort":
- For example, someone who needs market research can first evaluate the proposals of the respective companies. In my opinion, these measures will allow us to say how reasonable a certain price is. If there is no evidence of such work or no selection was made at all, then the costs cannot be called justified. After all, the question reasonably arises, is it possible to perform the same service at a lower cost?
We do not agree with this approach in everything, since we are not obliged to prove our innocence (clause 6, article 108 of the Tax Code of the Russian Federation). Looking for extra costs is the task of inspectors. At the same time, if the prices for services are unreasonable and significantly inflated, then officials will charge additional taxes using Article 40 of the Tax Code of the Russian Federation. And if there are no arguments testifying to the reality of prices, then the organization may lose in arbitration (an example is the resolution of the FAS VVO dated January 19, 2004 No. A11-4426 / 2003-K2-E-1961).
Natalya Brovkina
- Justifying documents have the right to prepare the enterprise itself. For example, a memo (hereinafter, it is highlighted by me. - A. O.), where it is worth indicating that in connection with the expansion of activities, it is necessary to study the market, for which it is necessary to identify a suitable marketer. On the basis of the "service" he will sign an order appointing a person responsible for the search for the performer.
Further, we advise you to send out proposals to various organizations that you can contact for services, and, using the answers received, make a decision. At the same time, the documents must be kept for reporting to the controllers, excluding from them those that cast doubt on your choice (first of all, very "cheap" offers). In the case when you want to give preference to a counterparty with high prices due to its authority or other advantages, it is advisable to accompany the future contract with a summary or other similar document of this company, which will reflect its advantages.
Not guilty - justify
Economic justification, according to the tax authorities, also means that the costs of acquiring services should be conditioned by the purpose of generating income. This is reflected in Section 5 of the Guidelines for the Application of Chapter 25 of the Tax Code of the Russian Federation. So, when the amounts that reduce profits are significant, we recommend that you draw up at least a simplified business plan, from which it will be clear that the costs will pay off.
Based on all these data, a contract is concluded, where it is necessary to describe all the services as clearly as possible, and also do not forget to indicate the procedure for their acceptance according to the act. It is desirable for the customer to draw up a sample contract and act himself, but, as a rule, this is unrealistic, so try to persuade the contractor to enter the necessary information. Usually, following the results of the execution of the marketing contract, in addition to the above-mentioned documents, a report on the market analysis is also compiled. Avoiding unnecessary questions from the tax authorities, pay attention to the fact that the report reflects the purpose of the study, the subject, data collection methods, indicating specific methods, such as surveys or the study of periodic materials, and so on. It is also necessary that this document has sections such as sources of information and findings. Well, and one more, perhaps strange, but relevant remark, which is important for those who draw up documents. According to Natalya Brovkina, often submitted written reports on contracts are a combination of similar standard documents from the Internet. Of course, such forms are suspicious. So it is better not to use them or, in extreme cases, supplement them with conditions that reflect the specifics of your organization.
The preparation of the act should be approached no less seriously, without getting off in it with general phrases like: "All services have been rendered in full, and the parties have no claims against each other." The composition and nature of the services provided should be visible from it (letter of the Ministry of Finance of Russia dated April 20, 2000 No. 04-02-05 / 1), so two requirements must be met. First - write in the act that "the marketing services necessary for ... (the purpose of the services is indicated) and related to the receipt of the future profit of the customer" have been provided. Second - give a brief description of the services and make a link to the report, where the transcript will be. As for the form of the act, it is not established by the State Statistics Committee of Russia, and therefore the company develops it itself and approves it in the appendix to the order on accounting policy. The last requirement follows from paragraph 8 of the Regulation on accounting, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n.
The answer will bring to court
When making a consultation, remember that the tax authorities consider justified the cost of paying for only those explanations that are used by the enterprise. For example, if you received advice on where to buy the cheapest goods, then you need to put it into practice. If you don't, don't cut your profits. At least that's what the inspectors think. We believe that such a restriction can sometimes be challenged. After all, the goal of any company is to increase net income, which means reducing losses. And if you prove that after the consultation you are convinced that the transaction is hopeless (in particular, that even when purchasing new goods at the lowest prices, they still cannot be successfully resold), then the fee can be included in the costs. True, most likely, the validity of the increase in costs will need to be convinced of the judges.
Another controversial situation is that the services provided may be partially or completely duplicated by the functions of your staff. In our opinion, in this case, too, the expenses are recognized as legal, although again, it is worth stocking up on arguments for the court in advance.
Ekaterina Rogovikova
Lead Auditor "Audit Invest Consult":
- One of the arguments can be considered that an employee of your organization working in a similar field may not deal with exactly the issue on which you are consulting. This fact should be reflected in the employment contract or job descriptions attached to it. And the second - you can report that your people are now overloaded with work and will not be able to cope with the new one. Considering the example with consulting company seeking advice, it is possible to show registers of recently concluded transactions, payments or invoices for services rendered as evidence.
If it is clear from the documents that the number of operations performed by employees has increased (relative to previous periods), then you will justify their employment. Of course, the tax authorities may not pay attention to this. Then you will have to go to court, which usually supports payers in "consulting" disputes (see table).
Disputes about consulting services 1
| court conclusion | Resolution details |
| Decisions in favor of taxpayers | |
| The amounts paid to the recruitment agency for consultations on the admission of "managers" can be included in the costs, despite the fact that the company has its own personnel officer. After all, the latter is only responsible for hiring technical staff, and this is stated in his job description | No. A56-22408 / 03 dated April 5, 2004 (FAS SZO) |
| The tax authorities are not entitled to demand a unified form of an act on consulting services, since it does not exist. Also, the act should not be complete description services. Enough brief description | No. A-62-2734 / 2003 dated February 26, 2004 (FAS CO) |
| The cost of legal advice paid to the local estate fund can be included in the costs. It is confirmed (by agreements, acts and payment documents) and justified (the taxpayer brought agreements with partners, from which it is clear that he used the information of the fund) | No. A21-2471 / 03-C1 dated December 11, 2003 (FAS SZO) |
| The taxpayer has the right to include in the costs the cost of consultation, after which the most reliable suppliers were recommended to him. The reasonableness of the costs is confirmed by the conclusion of contracts with these sellers. The fact that the IMNS did not find an “advisor” firm does not prove that the defendant underestimated profits | No. КА-А40/8770-03 dated November 5, 2003 (FAS MO) |
| The firm is entitled to include in the costs the cost of consulting services of the security agency, despite the fact that it has its own watchmen. The agency and watchmen have different tasks, as can be seen from the contracts concluded | No. КА-А41/7532-03 dated September 30, 2003 (FAS MO) |
| The company has the right to include in the costs even the cost of unused consultations, since thanks to them it is possible to avoid losses on erroneous transactions. In addition, the tax authorities should not declare that the company illegally entered into an agreement, because everyone decides with whom to cooperate (Article 421 of the Civil Code of the Russian Federation) | No. КА-А40/3721-03 dated June 11, 2003 (FAS MO) |
| If the firm pays for the clarifications required to verify the accuracy of the balance, then this is a consultation, not a tuition fee. If so, then the “adviser” should not have any licenses and the amounts spent increase costs | No. A29-522 / 02A dated July 30, 2002 (FAS VVO) |
| Decision in favor of the tax authorities | |
| The cost of consultations on IFRS cannot be included in the costs, because they are confirmed by documents drawn up on English language and not translated into Russian. And this is a violation of clause 9 of the Accounting Regulations | No. A29-2112 / 2003A dated December 22, 2003 (FAS VVO) |
We would like to thank Yulia Gladysheva, Chief Auditor of A. I. Audit-Service, and Viktoria Chernavskaya, Tax Consultant, Pacioli Auditing Company LLC, for the information.
1 The courts considered the accrual of taxes for the time when Chapter 25 of the Tax Code of the Russian Federation was not yet in force. But we chose disputes in which the judges referred to the rules, similar topics what is now.
If your company needs stable development, increase in profits and streamlined financial management, then you should resort to financial consulting.
The legal system "REFERENT" is our permanent partner, whose users are provided by highly qualified specialists of the organization "Business - Consulting" assistance with accounting consulting services, as well as tax and accounting services.
Accounting consulting services of our organization
A wide range of work of our firm allows us to provide assistance to clients who work in a completely different areas activities. "Business Consulting" - the key to a successful resolution conflict situations, thanks to the efforts of our specialists who know all the subtleties of their professional activities.
TO consulting services
from our company:
- customer service on financial management and accounting;
- assistance in budget planning and development;
- help with ;
- consulting services in the planning of the client's business;
- Accounting consulting services in the analysis of the financial condition of the organization;
- assistance in evaluating the financial and economic affairs of the organization;
- assistance in creating optimally profitable schemes for attracting capital;
- providing optimization for financial flows;
- assistance in training responsible persons of organizations in order to improve their level of qualification.
Often there are situations when consultation about accounting services is simply necessary. Below are such cases.
Accounting advice is very important in setting up a new company. If you decide to create a company, then consultation with a specialized company will help you quickly and without surprises resolve many financial issues, correctly select the type of taxation, and first get an idea of the amount that will be paid to the state budget.
In addition, the owner of a new business will be consulted on the problem of primary accounting. If there is a desire, the consultant can report on bookkeeping. For a new company, this is a profitable solution, since it eliminates the need to pay for the work of a full-time accountant.
It is important to take accounting very seriously, because it is the basis of the normal operation of the organization. Difficulties arising from illiterate organization and accounting, as well as reporting, often lead to both the imposition of various fines and the total ruin of the company.
Based on the above information, consulting services will help any company to optimize their work and make it more productive: efficiently and safely!
In addition, quite often questions arise where it is necessary to determine the value of assets when putting them on the balance sheet of an enterprise. The specialist also takes part in the revaluation of these assets.
Advice on accounting issues increases from year to year directly and has an impact on the effective operation of the organization. Within the framework of accounting, the latest installations and rules appear. There is also a desire to apply international norms, which leads to the need to process a huge amount of new information. Thus, when contacting a special consulting company, it saves time and finances, since various flaws in accounting are prevented in time.
Accounting consultations will also be required in the event of difficult and emergency situations. The department of specialists helps to find the best way out of each complex problem without delay, provided that the solution does not relate to a violation of the current law of the Russian Federation.
Such services are provided on the basis of a special agreement. The document can have a situational action or be created on long time. A long-term cooperation agreement implies the work of a specialist with a company on all accounting issues that arise in the course of the activity of this organization.
Consulting services are provided in 2 types:
- oral,
- written.
There are times when you need to use a consultation to understand the nuances of conducting documents and creating reports. Most organizations ask for advice on accounting programs.
Today there is big number system software that simplifies the productivity of an accountant. However, such a wide choice makes it difficult for the organization to work, because it cannot decide what to use on a regular basis. Consultation will help you choose a program, taking into account the specifics of the company's activities.
A consultant and a group of specialists help business owners not only learn the benefits of a particular software, they also provide preliminary training for company employees, which significantly reduces the time to implement the program and prevents many errors in its use.
Whether or not to choose to work with a consulting company is a personal matter for every business owner, but good advice is always needed.
Our consulting services are of reasonable price and high quality. We can offer you to use both subscription service and one-time service. Consultations may take place in writing(acceptance of the client's application in documentary form), as well as in a more familiar format - oral. Depending on the complexity of the problems being solved, the price of our consulting services
varies.
You may also be interested in:
Document type: Service agreement
Document file size: 33.1 kb
Filling out the contract begins with the indication of the city where the contract is concluded and the date of its conclusion. An individual, the Contractor, indicates his full name and your passport details. Entity, the Customer, prescribes the data of his representative and indicates the document on the basis of which he acts in the interests of the organization.
The contract may include 4 annexes, which are an integral part of it.
The parties must clearly identify the topic on which the advisory services will be provided. The Agreement provides for the Contractor's right to engage third parties to provide the full range of services to the Customer. A complete list of the rights and obligations of the parties is given in section 2 of this agreement.
Features of payment for the services of the Contractor
The Agreement provides for the payment of an advance payment to the Contractor, the amount and terms of transfer of which the Customer must specify in Section 3 of this Agreement. This section also specifies the amount of the remaining payment and the timing of its transfer to the Contractor's account. The total amount payable to the Contractor is specified in Annex 2 to the contract.
To confirm the work done, the Contractor quarterly provides the Customer with a Reconciliation Report. The reconciliation act signed by both parties guarantees the contractor payment for his work.
Features of acceptance of services
Upon completion of the work, the Contractor is obliged to provide copies of all documents confirming the completion of the order to the email address that the Customer undertakes to indicate. In case of providing an incomplete package of documents, the parties determine the terms for the provision of all missing documents in the contract.
Other terms of the contract
In section 7 of the contract, the parties indicate the amount of fines that are payable in case of violation of the terms of the contract by one of the parties. The contract also contains a list of mandatory annexes, without signing of which the terms of the contract are not considered fulfilled:
- technical task;
- costing services;
- form of certificate of the chain of owners of the company;
- form of consent to the processing of personal data.
Form of contract for the provision of consulting services
Sample contract for the provision of consulting services (filled out form)
Download Contract for the provision of consulting services
Save this document in your preferred format. It's free.
AGREEMENT for the provision of consulting services No.
in a person acting on the basis of , hereinafter referred to as " Executor”, on the one hand, and in the person acting on the basis of , hereinafter referred to as “ Customer”, on the other hand, hereinafter referred to as “ Parties”, have concluded this agreement, hereinafter referred to as the “Agreement”, as follows:1. THE SUBJECT OF THE AGREEMENT
1.1. In accordance with the terms of this Agreement, the Contractor, on behalf of the Customer, undertakes to provide consulting services on the topic "" (hereinafter referred to as the Services) in accordance with terms of reference(Appendix No. 1), and the Customer undertakes to pay for these Services in the manner and within the time limits established by this Agreement. Under the communication strategy, the Parties understand the document (program) of the Customer's public communications, developed on the basis of studying the opinions and requests of the Customer's target audiences, the Contractor's determination of the goals and objectives of the Customer's Communication Strategy, mechanisms and methods for its implementation.
1.2. The Contractor has the right to engage third parties to provide the Services under the Agreement. In all relations with third parties, the Contractor acts on its own behalf, at its own expense and at its own risk.
2. RIGHTS AND OBLIGATIONS OF THE PARTIES
2.1. The Contractor undertakes:
2.1.2. At the request of the Customer, inform the latter about the progress of the provision of the Services.
2.1.4. Ensure the quality of the Services provided in the course of fulfilling its obligations under this Agreement.
2.1.5. Be responsible for third parties involved in the execution of this Agreement.
2.1.6. Timely inform the Customer about all significant changes affecting the fulfillment of the terms of this Agreement.
2.1.7. Immediately notify the Customer in the event of circumstances that slow down the provision of the Services or make the further provision of the Services impossible.
2.1.8. Do not disclose the information and data obtained in the course of the provision of the Services.
2.2. The performer has the right:
2.2.1. Demand payment for the Services rendered.
2.2.2. With the consent of the Customer, provide the Services ahead of schedule.
2.3. The customer undertakes:
2.3.1. Make settlements with the Contractor in the amount and within the time limits established by the Agreement.
2.3.2. Provide the Contractor with the information necessary for the latter to fulfill its obligations.
2.4. The customer has the right:
2.4.1. Require the Contractor to provide a written report on the progress of the implementation of this Agreement.
3. PRICE OF THE CONTRACT AND PROCEDURE OF PAYMENTS
3.1. The total cost of the Services under this Agreement is determined by the Parties in accordance with the calculation of the costs of the Services (Appendix No. 2) to the Agreement.
3.2. Payment for the Services rendered is made by bank transfer in Russian rubles.
3.3. The date of payment is considered the date of debiting Money from the customer's account.
3.4. The Customer pays an advance in the amount of % of the cost of the Services, including VAT (18%) - within working days after the signing of the Agreement. The Contractor shall provide the Customer with an invoice for payment required for making the payment and an invoice. The delay on the part of the Contractor in transferring the invoice for payment is a reason for the Customer to delay payment in proportion to the time of delay of the Contractor.
3.5. The Customer must pay the remaining part in the amount of % of the cost of the Services within working days after the provision of the Services, the signing by the Parties of the Act on the provision of Services, the transfer to the Customer of the documents necessary for making the payment (invoices for payment and invoices on time, statutory for invoicing). The delay on the part of the Contractor in the transfer of documents is the basis for the Customer to delay payment in proportion to the time of delay by the Contractor.
3.6. On a quarterly basis, no later than the day of the month following the reporting quarter, the Contractor shall send to the Customer's address a reconciliation report drawn up on its part. The Customer, within calendar days from the date of receipt of the reconciliation act, reconciles the settlements between the Parties, if necessary draws up a protocol of disagreements and returns to the Contractor one copy of the properly executed act.
3.7. Changes in the cost of the Services agreed upon by the Parties may be made only by agreement of the Parties in the form of an additional agreement to the Agreement.
4. PROCEDURE FOR THE PROVISION OF SERVICES
4.1. If the Contractor engages third parties to provide Services under the Contract, the Contractor undertakes to be liable to the Customer for the fulfillment of all the conditions of this Contract.
4.2. The Agreement with the co-executor shall provide for the Customer's right to check and observe the activities of the co-executor and the fulfillment by the co-executor of any obligations assumed under the Agreement. The Contractor exercises control over the activities of co-executors and is responsible for their actions, as well as for the execution of the Agreement as a whole.
4.3. The Co-Contractor is obliged to fulfill the requirements of the Customer, similar to those imposed on the Contractor. The Contractor is responsible for ensuring that the Services provided and co-executors meet the requirements of the Customer and applicable regulatory documents.
4.4. The Customer, within working days from the date of receipt of the Certificate of Services, undertakes to sign the Certificate or send the Contractor a reasoned refusal with a list of necessary improvements, drawn up in writing. In case of a reasoned refusal to accept the rendered Services, the Parties, within calendar days, draw up a Protocol for agreeing on the necessary improvements, the procedure and terms for their implementation.
5. QUALITY OF SERVICE
5.1. The Contractor undertakes, at the first request of the Customer (immediately) to eliminate the identified deficiencies, if in the course of the provision of the Services deviations from the terms of the contract were made that worsen the quality of the Services.
6. TERMS, PROCEDURE AND CONDITIONS FOR ACCEPTANCE OF SERVICES
6.1. On the date of completion of the provision of the Service, the Contractor is obliged to notify the Customer about this, transfer scanned copies of documents confirming the fact of the provision of the Service, by means of electronic communication to the address Email: . The original documents confirming the fact of the provision of the Service (the Acts on the provision of services signed by the Contractor) must be sent to the Customer no later than calendar days, counting from the date of completion of the provision of the Service, but in any case before the day of the month following the month of the provision of the Services.
6.2. Documents confirming the fact of the provision of the Service must be issued in the name of the Customer. In case of non-submission required documents The Customer notifies the Contractor about this. The Contractor is obliged, within calendar days from the date of receipt of this notice from the Customer, but no later than the day of the month following the month in which the Services were rendered, to submit the missing copies of documents to the Customer, which does not relieve the Contractor from the responsibility provided for in clause 7.1 of this Agreement. In the event of errors and other inaccuracies in the specified copies of documents, the Customer shall notify the Contractor thereof within calendar days from the date of receipt from the Contractor of copies of documents confirming the provision of the Services. In such a notice, the Customer must indicate a way to eliminate errors and other inaccuracies in the specified documents. The Contractor is obliged, within calendar days from the date of receipt of this notification from the Customer, to eliminate errors and other inaccuracies in such documents and provide copies of such corrected documents to the Customer, which does not relieve the Contractor from liability under clause 7.1 of this Agreement.
6.3. Upon receipt by the Contractor from the Customer of the amounts of partial payment on account of the provision of Services, the Contractor is obliged to provide the Customer with an invoice drawn up in accordance with the legislation of the Russian Federation no later than calendar days, counting from the date of receipt from the Customer of the amounts of partial payment on account of the provision of services, but no later than the day of the month, following the month in which the Contractor received partial payment amounts from the Customer.
7. RESPONSIBILITIES OF THE PARTIES
7.1. For violation by the Contractor of the deadlines for fulfilling obligations to provide documents in accordance with clauses 3.6, 6.1, 6.2, 6.3 of this Agreement, the Contractor - based on the written request of the Customer - is obliged to pay the Customer a penalty (fine) in the amount of 1/360 of the refinancing rate of the Central Bank of the Russian Federation (effective on the date of commencement delay in fulfilling the obligation) from the cost of Services specified in clause 3.1 of the Agreement for each day of delay.
7.2. The Contractor is responsible for the actions of the personnel involved in the provision of the Services under the Agreement.
7.3. If the Service is provided by the Contractor with deviations from the Agreement that worsen the result of the Services, or with other shortcomings, the Customer has the right, at his choice, to demand from the Contractor to eliminate the defects free of charge within a reasonable time, to reduce the price set for the Service in proportion, to reimburse the costs incurred by the Customer to eliminate the defects.
7.4. In case of delay in payment for the Services rendered, the Customer shall pay penalties in the amount of 1/360 of the discount rate of the Central Bank of the Russian Federation for each day of delay from the amount not paid on time.
7.5. In case of violation by the Contractor of obligations under the Contract, the Customer has the right to unilaterally refuse to perform the Contract and demand compensation for losses from the Contractor.
7.6. In case of violation of the terms for the provision of the Services, the Customer has the right to recover from the Contractor a penalty in the amount of % of the cost of the Services not rendered on time for each day of delay until the violation is completely eliminated.
7.7. In case of poor-quality provision of the Services under the Agreement, the Customer has the right to recover from the Contractor a penalty in the amount of % of the cost of the poorly rendered Services. The cost of services rendered in a poor quality is determined as the cost of these Services in accordance with the terms of the Agreement, if they were provided properly.
7.8. Payment of the penalty does not release any of the Parties to the Agreement from the proper fulfillment of its terms in full.
7.9. The responsibility of the Parties in other cases is determined in accordance with the legislation of the Russian Federation.
7.10. In case of violation by the Contractor of obligations under the Agreement, the Customer has the right to unilaterally, out of court, refuse to perform the Agreement and demand compensation for losses from the Contractor.
8. EFFECT OF FORCE MAJEURE
8.1. In the event that for any Party the fulfillment of obligations under the Agreement has become impossible due to the occurrence of force majeure circumstances understood by the Parties as they are defined by the current civil legislation of the Russian Federation, the fulfillment of obligations under the Agreement for such Party is postponed for the time during which these circumstances will operate force majeure.
8.2. The Party for which it became impossible to fulfill obligations under the Agreement due to the occurrence of force majeure circumstances must notify the other Party in writing within days from the date of occurrence of such circumstances, and if the circumstances themselves prevent such Party from notifying the other Party - immediately upon termination of such circumstances. The proof of the presence of force majeure circumstances and their duration is the corresponding written certificate of the state authorities of the Russian Federation.
9. COMPLIANCE WITH AGREEMENT REQUIREMENTS
9.1. The Contractor assures the Customer and warrants to him that:
- have the right to make a transaction on the terms of the Agreement, exercise their rights and fulfill their obligations under the Agreement, and no restrictions will be imposed by the Contractor's management bodies on the powers of the Contractor to conclude and execute the Agreement;
- bodies/representatives of the Contractor concluding the Agreement are duly empowered to conclude it, all necessary permissions and / or approval of the Contractor's management bodies, and by concluding the Agreement they do not violate any of the provisions of the statutory, internal documents and decisions of the management bodies;
- if during the term of the Agreement there are any changes in the powers of the bodies / representatives of the Contractor, or there is a change in the bodies / representatives of the Contractor, the Contractor undertakes to provide the Customer with appropriate documentary evidence. If, in connection with the above changes, the permission and / or approval of the Contractor's management bodies is required, the Contractor undertakes to make every effort to obtain the appropriate permission and / or approval of its management bodies and provide these permissions and / or approvals. The Contractor bears the risk of adverse consequences of failure to provide documentary evidence.
9.2. If it turns out that any of the representations and warranties given by the Contractor in the Contract is not true or the Contractor does not fulfill the obligations assumed in accordance with clause 9.1 of the Contract, the Customer has the right to refuse to perform the Contract and demand from the Contractor compensation for losses in full size. The invalidation of the Agreement (or part thereof) does not entail the invalidity of the provision on the right to indemnification, which is considered by the Parties as a separate agreement on indemnification in case of non-fulfillment or improper fulfillment by the Contractor of the obligations undertaken in accordance with clause 9.1 of the Agreement, which led to the recognition void the Agreement or part thereof in a judicial proceeding.
10. DISPUTES RESOLUTION
10.1. All disputes arising out of or in connection with the Agreement, including those relating to its implementation, violation, termination or validity, shall be resolved by the Parties through negotiations.
10.2. In the event that disputes are not settled through negotiations, such disputes are referred to the Arbitration Court of .
10.3. In the event of a trial, the law of the Russian Federation shall apply.
11. SERVICE TERMS. CONTRACT TIME
11.1. The Contractor undertakes to provide the services provided for in clause 1.1 of the Agreement within calendar days from the date of signing by the Parties of the Agreement.
11.2 This Agreement shall enter into force upon signing by both Parties and shall be valid until the Parties fulfill their obligations under the Agreement in full.
11.3. Termination (expiration) of the Agreement does not relieve the Parties from liability for violations, if any, occurred during the performance of the terms of the Agreement.
11.4. Early termination of the Agreement may take place by agreement of the Parties or on the grounds provided for by the legislation of the Russian Federation and the Agreement. The Party that decides to terminate the Agreement shall send a written notice to the other Party within days (except in cases of unilateral refusal to execute the Agreement provided for by law and the Agreement).
12. FINAL PROVISIONS
12.1. Within calendar days from the date of conclusion of the Agreement, the Contractor undertakes - with the attachment of the consents of individuals to the processing of their personal data (Appendix No. 4) - to disclose (provide) to the Customer information about the owners (nominal owners) of shares / shares / shares: of the Contractor in the form provided for Appendix No. 3 to the Agreement, indicating the beneficiaries (including the ultimate beneficiary / beneficiary) with the provision of supporting documents. In case of any changes in information about the owners (nominal owners) of the Contractor's shares/shares/units, including beneficiaries (including the ultimate beneficiary/beneficiary), the Contractor undertakes to provide the Customer with updated information within calendar days from the date of such changes. When disclosing relevant information, the Parties undertake to process personal data in accordance with federal law No. 152-FZ of July 27, 2006 "On Personal Data". The provisions of this paragraph are recognized by the Parties as an essential condition of the Agreement. In the event of non-fulfillment or improper fulfillment by the Contractor of the obligations provided for in this clause, the Customer has the right to unilaterally terminate the Agreement out of court.
12.2. All notices and communications must be in writing.
12.3. In all other respects that are not provided for by the Agreement, the parties are guided by the current legislation of the Russian Federation.
12.4. The Agreement is made in two copies, one of which is with the Customer, the second - with the Contractor.
Save this document now. Come in handy.
You found what you were looking for?
Konstantin Gaidarov
General Director of LLC "TILDA - Audit"
What it is? To answer this question, please refer to:
- All-Russian classifier of types of economic activity OK 029-2001 (approved by the resolution of the State Standard of the Russian Federation of November 6, 2001 No. 454-st), which entered into force on January 1, 2003; parts II and III of the All-Russian classifier of types economic activity, products and services (OKDP) OK 004-93 (approved by the Resolution of the State Standard of Russia dated 06.08.93 No. 17).
- on software(OKDP code 7220000); on business and management issues (OKDP code 7410000), including:
- dated 07.08.01 No. 119-FZ "On audit activity" (hereinafter - the law on audit activity); dated May 31, 2002, No. 63-FZ "On Advocacy and the Bar in the Russian Federation" (hereinafter referred to as the Law on the Bar).
- accounting; tax; management; financial; economic; legal consulting; including representation in judicial and tax authorities on tax and customs disputes.
- drawing up and signing by the parties of the act of performance of work (rendering of services) for each consultation provided with the simultaneous issuance by the contractor to the customer of an invoice for the services rendered; drawing up and signing by the parties of an act of performance of work (rendering of services) monthly, quarterly or annually (in the case of a contract for the provision of consulting services for a fee); services of a long-term nature) with the simultaneous issuance of invoices by the contractor to the customer for each consultation provided or with the same frequency as the preparation and signing of acts of performance of work (rendering of services).
Taxation
From January 1, 2002, the costs of consumers (customers) of consulting services for income tax purposes are taken into account in full as expenses that reduce the tax base. Depending on the subject of the consulting services rendered, these costs can be qualified either as material costs (subclause 6, clause 1, article 254), or as other expenses associated with production and sales (subclauses 18, 34, 49, clause 1, art. 264 of the Tax Code of the Russian Federation). Thus, the cost of acquiring work and services of an industrial nature performed by third-party organizations or individual entrepreneurs. Such services include, in particular, the performance of certain operations for the processing of raw materials (materials), control over compliance with established technological processes, consultations on the maintenance of fixed assets and other similar works. Production services may include consulting services on software used in the manufacture of products (works, services) by the customer of such services, as well as management, economic, financial consulting services, directly related to the production of products (works, services) by the customer. Costs for the provision of other types of consulting services by third parties (individual entrepreneurs) for profit tax purposes should be accounted for as part of other expenses associated with production and sale. On the basis of paragraph 1 of Article 318 of the Tax Code of the Russian Federation, the costs of consulting services are classified as indirect costs. The amount of indirect expenses incurred in the reporting (tax) period is fully attributed to the decrease in income from the production and sale of this reporting (tax) period, taking into account the requirements provided for by the Tax Code of the Russian Federation (clause 2, article 318 of the Tax Code of the Russian Federation). Such requirements are contained in paragraph 1 of Article 272 of the Tax Code of the Russian Federation. According to this paragraph "when income is received over several reporting (tax) periods and when the relationship between income and expenses cannot be clearly defined or is determined indirectly, the expenses are distributed by the taxpayer independently, taking into account the principle of uniform recognition of income and expenses". This means that when paying expenses in advance or during more than one reporting (tax) period, taxpayers must take into account the costs of consulting services evenly throughout the entire time the services are provided. period, depending on which method (accrual or cash) is used by the taxpayer - consumer of consulting services. In particular, expenses for payment to third parties for the services provided are recognized for income tax purposes as follows:
- as of the date of presentation to the taxpayer of the documents serving as the basis for making settlements; as of the date of settlements in accordance with the terms of concluded agreements; as of the last day of the settlement period.
How to understand: will the kitten be fluffy?
What kind of light alcohol can be drunk for pregnant women: the consequences of drinking
Why do the legs swell in the ankles and ankles of the feet in pregnant women: causes and methods of treatment
The wedding of Prince Harry and Meghan Markle: scandalous and secret details of the marriage (photo) The future marriage of Prince Harry year NTV
How to close white plums for the winter