It is worth noting that the cost of purchasing uniforms for their employees can be attributed to material expenditure only under the condition that the Russian legislation provides for mandatory use of their employees specifically the profession for which they are acquired by the taxpayer. These expenses were incurred in accordance with the rules approved by the Ministry of Labor of Russia of 18.12.98 1951 "On approval of rules to ensure workers with special clothing, footwear and other personal protective equipment." Valuation inexpensive clothing Minfinovtsy pay attention to the requirement of "economic feasibility", which must meet all the expenses that are counted as a single tax (Section 1, Art. 252 of the Tax Code). But officials say that this condition is satisfied only if the need to ensure that the employee clothing provided by Russian legislation (in this case they are referring to the Labour Code). It was there, in Article 212 stipulates that employers must give their employees free clothing.
True, she only put the staff who work in hazardous conditions. More info: John Mclaughlin. All this means that clothing, which Dress 'regular' employees, as well as oversized clothes in the calculation of the single tax can not be taken into account: the Ministry of Labor refers to the decision of Russia from 18.12.98 51 "On approval of rules to ensure workers special clothing, footwear and other personal protective equipment. " As commented by letter to the Ministry of Finance supported the view of the tax. In his method of income tax, they pointed out that the cost of purchase uniforms for tax purposes take into account the norms (5.1 orders of mhc Russia from 20.12.2002 BG-3-02/729). Model rules of free issue of uniforms for various industries are listed in Ministry of Labor of Russia from 29.12.97 68 from 30.12.97 69 and from 31.12.97 70. Thus, these two agencies occupy equivalent positions. Following it, all organizations can take into account costs only normalizable clothing. And the costs, such as the shape of couriers, promoters, or guards, they can not compensate.
Recommendations of the financiers and tax valuation of the cost of clothing is their own initiative. This means that if the clothing is used in production activities and its application due to the conditions, then its cost can be taken into account when calculating the cost of a single tax. Regardless of whether it was issued within the established norms or over them. Expensive clothes If the working clothing worth more than 10 000 and is worn over a year, it included in the tax accounted for as depreciable property. With expensive clothing, as well as with 'inferior' is not so simple. The fact that, of depreciable property article 346.16 of the Tax Code allows to take into account the cost only the cost of acquisition of fixed assets and intangible assets. Overalls or to, or to other property, as a rule does not apply. It does not fit the definition of fixed assets, because that is not a means of labor. Namely, this condition must be fulfilled to enable the property to their number in order to tax accounting (Section 1, Art. 257 Tax Code). Therefore, to reimburse the cost of expensive overalls 'uproschentsu' succeed only if he can prove the inspector's membership in the fixed assets.
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