Organizations operating at the expense of membership fees, occupy a special place among non-profit economic and legal entities. These include gardening and garage associations, dacha cooperatives, homeowners' associations, and self-regulatory organizations. In this article we will consider in detail the methodology for calculating and paying membership fees.
The concept of membership fees refers to the funds contributed by participants of a non-profit organization in the amounts and terms established by the charter of such an organization. Monetary contributions made by members of the society are non-refundable. Their intended use of funds depends on the specifics of the organization’s activities. But in most cases, the amount of contributions is used to ensure the current activities of the organization, namely:
- payment of utilities;
- repair of common property in a residential building (for HOA members), as well as maintenance and servicing of the property;
- purchase of necessary materials;
- payment of wages to employees.
Members are not commercial organizations, as a rule, pay an entrance fee (one-time) and make periodic payments (monthly or quarterly). It should be noted that SRO participants, among other things, pay contributions to the organization’s compensation fund.
Reflection of membership fees in accounting
Accounting for transactions with membership fees is carried out in account 86.
Let's look at the basic transactions for calculating and paying membership fees using examples.
Payment of contributions to SRO
Let’s imagine that Kremen LLC has become a member of the SRO. The one-time participation fee was 000 rubles, 455,000 rubles were contributed to the compensation fund. These expenses are subject to write-off in equal parts over 4 years (48 months). Also, Kremen LLC pays RUB 5,500 monthly for participation in SRO.
The accountant of Kremen LLC made the following entries:
| Dt | CT | Description | Sum | Document |
| 76 | Kremen LLC paid entrance and compensation fees (RUB 000 + RUB 455,000) | 532,000 rub. | payment order | |
| 97 | 76 | Reflection of future expenses (entrance and compensation fees) | 532,000 rub. | |
| 68 | Reflection of IT (RUB 532,000 * 20%) | RUB 106,400 | certificate of entry into SRO | |
| 76 | LLC "Kremen" paid monthly fee | 5,500 rub. | payment order | |
| 76 | Writing off the monthly membership fee as part of current expenses | 5,500 rub. | certificate of entry into SRO | |
| 97 | Partial write-off of future expenses for current expenses (RUB 532,000 / 48 months) | 083 rub. | certificate of entry into SRO | |
| 68 | Reflection of the decrease in IT (083 RUR * 20%) | RUB 2,217 | certificate of entry into SRO |
Calculation of contributions by members of the gardening partnership
Let's say gardening partnership“Yablonka” has set the entrance fee at 3,700 rubles, the monthly fee is 750 rubles. per hundred square meters of land. In addition, on general meeting a decision was approved to raise funds for the maintenance of garden fences - 2,250 rubles. from the site. Member of the cooperative S.V. Pankov, as the owner of 7 acres, paid all the necessary fees in full.
The following entries were made in the Yablonka accounting:
Accounting and use of garage cooperative contributions
Let's consider an example: Murkin L.M. is the chairman garage cooperative"Steel Horse" On 10/02/2015, membership fees totaling 13,500 rubles were credited to the cooperative’s account. 08/2015 Murkin was given funds on account to pay for heating services in the amount of 7,200 rubles.
In the accounting of the Steel Horse, these transactions were reflected as follows.
Our organization voluntarily became a member of two SROs (design and engineering surveys) in December 2016. There are no plans to conclude contracts or perform these works in 2016. How to take into account the following payments for December 2016 in accounting and tax accounting: contribution to the compensation fund, annual and monthly membership fee, insurance premium under a civil liability insurance contract, services for processing and obtaining a certificate of admission?
The contribution to the compensation fund, the entrance fee, services for registration and receipt of a certificate of admission should be taken into account in full at a time in December. The monthly membership fee is calculated as a lump sum each month. Payment under a civil liability insurance contract is taken into account evenly during the insurance period.
Oleg the Good, Head of the Department of Profit Taxation of Organizations of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia
How to take into account, when calculating income tax, contributions to the SRO for admission to work that affects the safety of capital construction projects (including contributions transferred before and after the non-profit partnership is entered into the SRO register)
Contributions, deposits and other mandatory payments to SROs can be taken into account when calculating income tax as part of other expenses. The main condition is that such a fee is a necessary condition for the conduct of the activities of the organization that lists it. This procedure is established by subparagraph 29 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation.
Some types of work related to capital construction can only be performed if you have a certificate of access to them. This is work in the field of engineering surveys, architectural and construction design, construction, reconstruction, and major repairs of capital construction projects. This is stated in part 2 of article 47, part 4 of article 48 and part 2 of article 52 of the Town Planning Code of the Russian Federation. A detailed list of works affecting the safety of capital construction projects, for the execution of which you need to have a certificate of access to them, was approved by order of the Ministry of Regional Development of Russia dated December 30, 2009 No. 624.
Certificates of admission to such types of work are issued to their members by self-regulatory organizations (SROs), that is, non-profit organizations (Art., Urban Planning Code of the Russian Federation and). Self-regulation in construction industry(including the issuance of certificates of admission) was introduced instead of the licensing system (Article and Law of July 22, 2008 No. 148-FZ, paragraph 1 of the letter of the Federal Tax Service of Russia dated April 3, 2009 No. ShS-22-3/ 256).
The certificate of admission is issued free of charge and without restrictions on the territory and period of its validity (Part 9 of Article 55.8 of the Town Planning Code of the Russian Federation). However, its receipt, as well as its validity, depends, among other things, on the payment of contributions, the amount and procedure for payment of which is established by the SRO (clauses 6–7 of Article 55.9 of the Town Planning Code of the Russian Federation). For example, a certificate is issued only upon payment of the entrance fee and contribution to the compensation fund (Part 6 of Article 55.6 of the Town Planning Code of the Russian Federation). If, after receiving the certificate, a member of the SRO does not pay regular membership fees, he may be expelled from the organization’s membership. In this case, the certificate of admission will be declared invalid (subclause 3, part 2, article 55.7, subclause 5, part 15, article 55.8 of the Town Planning Code of the Russian Federation).
Thus, payment of contributions to the SRO is a necessary condition for organizations that are engaged in work that affects the safety of capital construction projects.
Since in this case both conditions of subclause 29 of clause 1 of Article 264 of the Tax Code of the Russian Federation are met (transfer of contributions to a non-profit organization and their production necessity), such expenses can be taken into account when calculating income tax (subclause 29 of clause 1 of Article 264, clause 1 Article 252 of the Tax Code of the Russian Federation).
Similar clarifications are contained in letters of the Ministry of Finance of Russia, dated December 7, 2009 No. 03-03-06/1/790, dated April 16, 2009 No. 03-03-06/1/254, dated April 2, 2009 No. 03 -03-06/1/213, dated March 26, 2009 No. 03-03-05/52 and the Federal Tax Service of Russia dated April 3, 2009 No. ShS-22-3/256.
In this case, documents confirming the costs of paying contributions may be:
- a copy of the certificate of membership in the SRO;
- payment orders for the transfer of contributions;
- invoices and other documents issued by SRO.
This is stated in letters of the Ministry of Finance of Russia dated August 10, 2010 No. 03-03-06/4/75, .
If an organization does not need to join an SRO (the organization does not need certificates of admission to perform work), but it became a member of the SRO on a voluntary basis, the amount of contributions paid is not taken into account when calculating income tax: in this case, the conditions of subparagraph 29 of paragraph 1 of Article 264 The Tax Code of the Russian Federation is not followed. In addition, such expenses cannot be considered economically justified (clause 1 of Article 252 of the Tax Code of the Russian Federation). Such clarifications are contained in the letter of the Ministry of Finance of Russia dated September 22, 2010 No. 03-03-06/1/608.
Recognize expenses in the form of contributions depending on the method by which the organization calculates income tax.
If the organization uses the cash method, consider contributions as they are transferred. That is, in the reporting period in which the organization pays them. This procedure is established by paragraph 3 of Article 273 of the Tax Code of the Russian Federation.
If an organization uses the accrual method, expenses in the form of entrance fees, membership fees, as well as contributions to the SRO compensation fund are recognized in tax accounting at a time in accordance with subparagraph 3 of paragraph 7 of Article 272 of the Tax Code of the Russian Federation (for example, on the date of settlements). A similar point of view is reflected in letters from the Ministry of Finance of Russia, dated July 21, 2010 No. 03-03-06/1/479, dated July 12, 2010 No. 03-03-05/150, dated February 11, 2010 No. 03 -03-06/1/63, dated April 1, 2010 No. 03-03-06/1/207, dated March 25, 2010 No. 03-03-06/1/182, dated February 11, 2010 No. 03-03-06/1/63.
An example of reflecting in accounting and taxation the costs of paying the entrance fee and contribution to the compensation fund of an SRO, which allows for work that affects the safety of capital construction projects. The organization calculates income tax using the accrual method
Alpha LLC is engaged in preparing project documentation for the construction of various facilities. You can do it if you have a certificate of admission to design work.
To obtain a certificate, in December “Alfa” joined the SRO NP “Proekt”. The entrance fee to the SRO was 10,000 rubles, the contribution to the compensation fund was 150,000 rubles. At the end of the month the certificate was received. The membership fee is 20,000 rubles. According to the regulations of the NP “Project”, membership fees are paid once a year in the month when the organization joined the SRO.
Alpha's accountant recorded the payment of contributions to SRO NP "Project" as follows:
Debit 76 Credit 51
– 180,000 rub. (RUB 10,000 + RUB 150,000 + RUB 20,000) –
contributions to the SRO of designers are listed;
Debit 26 Credit 76
– 10,000 rub. – the entrance fee to the SRO of designers is taken into account;
Debit 26 Credit 76
– 150,000 rub. – the contribution to the compensation fund of SRO designers is taken into account;
Debit 26 Credit 76
– 20,000 rub. – the membership fee to the SRO of designers is taken into account.
When calculating income tax, Alpha’s accountant included in other expenses:
- the amount of the entrance fee in the amount of 10,000 rubles;
- the amount of contribution to the compensation fund in the amount of 150,000 rubles;
- membership fee in the amount of 20,000 rubles.
If contributions were transferred before the non-profit organization received SRO status, they cannot be taken into account when calculating income tax. Since the self-regulatory organization has not yet received SRO status, it does not have the right to issue a certificate of admission to work that affects the safety of capital construction projects. Therefore, contributions transferred to her address cannot reduce taxable income. This conclusion follows from the provisions of subparagraph 29 of the letter of the Ministry of Finance of Russia dated April 2, 2009 No. 03-03-06/1/213.
The chief accountant advises: there are arguments that allow you to take into account contributions transferred to a non-profit organization before it received self-regulatory status. They are as follows.
Firstly, the Tax Code of the Russian Federation does not contain a requirement that contributions that can be taken into account when calculating income tax must be paid only after the organization receives self-regulatory status. Subclause 29 of clause 1 of Article 264 of the Tax Code of the Russian Federation only states that contributions must be transferred to a non-profit organization. The tax legislation does not contain separate provisions on accounting for the costs of transferring contributions specifically to SROs.
Secondly, in order for an organization to acquire self-regulatory status, it must meet a number of requirements (clause 1 of article 55.2 of the Town Planning Code of the Russian Federation). In particular, it must have:
- a certain number of members (organizations and entrepreneurs) carrying out exactly the type of activity that the non-profit organization plans to regulate by issuing certificates of admission; Town Planning Code of the Russian Federation. Art. 55.8 of the Town Planning Code of the Russian Federation).
Thus, if an organization joined an SRO before it was assigned this status, it has the right to take into account contributions transferred during this time when calculating income tax. Provided that in the end she received a certificate of admission to work affecting the safety of capital construction projects. This is due to the fact that the paid fees were a necessary condition for the acquisition non-profit organization self-regulatory status, and therefore a necessary condition for obtaining a certificate of admission.
This conclusion can be drawn from the provisions of subparagraph 29 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation and Chapter 6.1 of the Town Planning Code of the Russian Federation.
A different approach will give some members of the SRO (who joined it after acquiring self-regulatory status) advantages when paying income tax over its other members (who participated in the creation of the SRO). That, other things being equal (tax regime, the fact of obtaining a certificate, the reality of expenses incurred), contradicts the principles of equality of taxation and the absence of tax discrimination. This follows from paragraphs 1–2 of Article 3 of the Tax Code of the Russian Federation.
However, following this position may lead to disagreements with inspectors. Arbitration practice by this issue hasn't worked out yet.
Your personal expert Olga Pushechkina.
From 07/01/2017, changes to the Civil Code of the Russian Federation introduced by Federal Law dated 07/03/2016 N 372-FZ come into force. From the named date it is not allowed to carry out entrepreneurial activity to perform work that affects the safety of capital construction projects on the basis of an admission certificate issued by a self-regulatory organization (hereinafter referred to as SRO). In addition, from July 1, a person will have the right to carry out work on engineering surveys, preparation of design documentation, construction, reconstruction, major repairs of capital construction projects under an agreement with the developer, technical customer, the person responsible for the operation of the building, structure, or regional operator, if he is a member of the relevant SRO and otherwise is not established by the Civil Code of the Russian Federation. From July 1, 2017, customers do not have the right to require procurement participants to have a certificate of admission.
How, from July 1, 2017, should customers establish requirements for contract participants for the procurement of work, the performance of engineering surveys, the preparation of design documentation, construction, reconstruction, and major repairs of capital construction projects? What documents must be required if the contract price exceeds 3 million rubles?
On this issue we take the following position:
The customer, when purchasing through a competitive method works to perform engineering surveys, or prepare design documentation, or for construction, reconstruction, major repairs of capital construction projects with an initial (maximum) contract price of over 3 million rubles, is obliged to establish a requirement for the need for general rule membership of the procurement participant in a self-regulatory organization uniting persons performing the relevant work, in which a compensation fund has been formed to ensure obligations under contracts concluded using competitive contracting methods, in the maximum amount based on which the procurement participant made a contribution to the specified fund, exceeding the amount of obligations of this procurement participant under contracts previously concluded using competitive methods, in an amount not less than the initial (maximum) price of the contract that must be concluded based on the results of the procurement.
As proof of compliance this requirement The customer has the right to require the following as part of the application:
- extracts from the register of members of the above-mentioned self-regulatory organization, provided no more than a month before submitting an application for participation in the procurement and containing information about whether this procurement participant has the right to perform work that is the subject of procurement under contracts concluded using competitive contracting methods, and on the level of responsibility of a member of an SRO for obligations under agreements of this kind;
- declaration of the procurement participant that the total amount of his obligations under contracts previously concluded using competitive methods is less than the maximum amount of the corresponding obligations secured by the above-mentioned compensation fund, by an amount not less than the initial (maximum) price of the contract that must be concluded based on the results ongoing procurement.
Justification for the position:
In accordance with, Federal Law dated 04/05/2013 N 44-FZ "On contract system in the field of procurement of goods, works, services to meet state and municipal needs" (hereinafter referred to as Law No. 44-FZ), the customer in the notice of procurement and procurement documentation must establish a requirement that the procurement participant comply with the requirements established in accordance with the legislation of the Russian Federation to persons supplying goods, performing work, providing services that are the object of procurement. Such requirements include, first of all, the need to obtain a special permit (license), membership in a self-regulatory organization (hereinafter referred to as SRO) or obtain a SRO certificate of admission to a certain one. type of work for the implementation of activities specified by law (Civil Code of the Russian Federation). In relation to the right to perform work that affects the safety of capital construction projects, the relevant requirements are established by the norms of the Russian Federation (hereinafter also referred to as the Civil Code of the Russian Federation).
At the same time, indeed, from July 1, 2017, the changes in the Russian Federation introduced by July 3, 2016 N 372-FZ (hereinafter referred to as Law N 372-FZ) came into force, in connection with which, in accordance with the Federal Law of December 29, 2004 N 191-FZ "On the introduction into force of the Town Planning Code Russian Federation", introduced into the said Law of Law N 372-FZ, from July 1, 2017, it is not allowed to carry out business activities to carry out engineering surveys, to carry out architectural and construction design, construction, reconstruction, major repairs of capital construction projects on the basis of an admission certificate issued by the SRO to a specific type or types of relevant work.
Accordingly, from July 1, 2017, customers do not have the right to require procurement participants to have the above certificates.
In accordance with the Civil Code of the Russian Federation, the Civil Code of the Russian Federation, the Civil Code of the Russian Federation as amended by N 372-FZ, the performance of engineering surveys, work on the preparation of design documentation, as well as the performance of construction, reconstruction, and major repairs of capital construction projects (hereinafter - construction work) under an agreement with the developer, technical customer, person responsible for the operation of the building, structure, or regional operator should only be carried out individual entrepreneurs or legal entities that are members of SROs carrying out relevant types of activities (hereinafter referred to as SROs in the field of construction), unless otherwise established by the norms of the Russian Federation.
Exceptions are established for the following categories of work for the following persons:
- in relation to the performance of any of the above work - for persons listed in the Civil Code of the Russian Federation as amended by N 372-FZ, namely state and municipal institutions And unitary enterprises, other commercial organizations created by public legal entities or in the authorized capital of which public legal entities or the above legal entities own more than 50%, provided that they perform such work under contracts with authorities state power or organs local government relevant public legal entities;
- in relation to the execution of construction work:
for any contractors under contracts, the amount of obligations under which does not exceed 3 million rubles (Civil Code of the Russian Federation as amended by N 372-FZ);
For individuals carrying out construction, reconstruction, major renovation individual residential building (GrK RF);
for any persons carrying out construction, reconstruction, major repairs of objects for which work does not require a construction permit in accordance with the Civil Code of the Russian Federation (GRC RF).
Additional Requirements to perform all of the above work (hereinafter also referred to as work in the field of construction) under contracts concluded using competitive methods of concluding contracts is nominated by the Civil Code of the Russian Federation as amended by Law N 372-FZ, according to which a member of the SRO has the right to carry out work in the field of construction under such contracts subject to the totality of the following conditions:
1) the SRO, of which such a person is a member, has a compensation fund for securing contractual obligations, formed in accordance with the Civil Code of the Russian Federation;
2) if the total amount of obligations under the above agreements does not exceed the maximum amount of obligations, based on which such person made a contribution to the compensation fund for securing contractual obligations in accordance with Part. 11 or 13 Civil Code of the Russian Federation (the number of such agreements is not limited).
At the same time, by virtue of Part 1 of the Civil Code of the Russian Federation, compensation funds for securing contractual obligations are formed by SROs in the field of construction only upon the application of 15 of its members or 30 for SROs uniting persons carrying out construction work, about their intention to take part in the conclusion of relevant contracts using competitive methods conclusions (GK RF).
From the above it follows that the customer, when purchasing any work in the field of construction, including construction work with an initial (maximum) contract price (hereinafter referred to as NMCC) over 3 million rubles, in a competitive manner, as a general rule, must establish the following requirements, fulfilled in aggregate :
- membership of the procurement participant in the SRO in the field of construction, uniting persons performing the relevant work;
- the presence of a compensation fund for the provision of contractual obligations by this SRO;
- confirmation that the maximum amount of obligations, based on which the procurement participant made a contribution to the specified compensation fund, exceeds the amount of obligations of this procurement participant under contracts previously concluded using competitive methods, in an amount of at least NMCC, which must be concluded based on the results of the ongoing purchase, since the contract, if such a purchase is declared invalid, can be concluded at exactly this price (part 1 of article 55, clause 4 of part 1, clause 4 of part 2, clause 4 of part 3 of article 71, Part , Law No. 44-FZ).
These requirements do not apply to persons listed in the Civil Code of the Russian Federation as amended by N 372-FZ, in situations described in the above standards.
In this regard, it should be borne in mind that, firstly, information about SROs in the field of construction in accordance with part of the Civil Code of the Russian Federation, Federal Law dated December 1, 2007 N 315-FZ "On self-regulatory organizations" (hereinafter referred to as Law No. 315-FZ) are entered into the state register of SROs, and the information contained in this register is open and publicly available (Law No. 315-FZ).
Secondly, by virtue of the Civil Code of the Russian Federation, Law N 315-FZ, each SRO is obliged to maintain a register of its members, information from which, in accordance with Part , of Law N 315-FZ, must be posted on the official website of this SRO on the Internet. Maintaining a register of SRO members in the field of construction in accordance with the Civil Code of the Russian Federation can be carried out as part of a unified register of members of self-regulatory organizations, provided that the SRO places such a register of its members on its website. Moreover, according to the Civil Code of the Russian Federation, the register of members of the SRO in the field of construction in relation to each of its members must contain, among other things, information about whether he has the right to perform relevant work in the field of construction under contracts concluded using competitive methods of concluding contracts, and about the level of his responsibility for obligations under contracts of this kind, in accordance with which they made a contribution to the compensation fund for securing contractual obligations. Logically, it follows from the above rules that the specified information is entered into the register of SRO members only on the condition that the SRO has already formed a compensation fund for securing contractual obligations, and the SRO member has already made an appropriate contribution to it.
In this case, the SRO is obliged to provide, at the request of an interested person, an extract from the register of SRO members within no more than 3 working days from the date of receipt specified request, the validity period of an extract from the register is 1 month from the date of its issue (GrK RF). The form of the extract by virtue of the Civil Code of the Russian Federation is established by the supervisory authority over self-regulatory organizations; on the basis of this norm, this form was approved Federal service on environmental, technological and nuclear supervision dated February 16, 2017 N 58.
Thus, the customer, as confirmation of the membership of the participant in the procurement of works in the field of construction, including construction work with NMCC over 3 million rubles, in the relevant SRO, the formation of a compensation fund in it to ensure contractual obligations and the payment of the corresponding contribution to this fund by the procurement participant has the right require the provision of an extract from the register of SRO members, provided no more than a month before filing an application and containing information about the right of this procurement participant to perform work that is the subject of procurement under contracts concluded using competitive contracting methods, and about the level of responsibility of the SRO member for obligations under contracts of this kind.
The reliability of the information specified in the extract can be verified against the register of SRO members posted on its official website, and the competence of the SRO to issue such extracts can be verified according to the state register of the SRO.
The excess of the maximum amount of obligations, based on which the procurement participant made a contribution to the compensation fund for securing contractual obligations, over the total amount of obligations of this procurement participant under contracts previously concluded by him as a contractor using competitive methods, in an amount of at least NMCC, which should be concluded based on the results of the ongoing procurement, can be confirmed when submitting an application only by a declaration of the participant himself. At the same time, the reliability of the data in such a declaration can be verified by comparing the data from the statement on the level of responsibility and the data from the register of contracts provided for by Law N 44-FZ on contracts concluded by this participant to perform similar work.
Prepared answer:
Service Expert Legal consulting GUARANTEE
Golubev Alexander
Response quality control:
Reviewer of the Legal Consulting Service GARANT
Serkov Arkady
The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.
Membership in a self-regulatory organization is associated with certain expenses: payment of entrance and membership fees, transfer cash to the compensation fund. Naturally, any entrepreneur is concerned with the question: “How to write off the costs of joining an SRO?”
If membership in an SRO is a production necessity for your company, then contributions and insurance payments in accordance with Tax Code The Russian Federation can be taken into account when taxing profits. In this case, membership fees are written off as a lump sum, and insurance payments are written off in equal installments throughout the entire membership period.
Some difficulties arise if you joined an SRO, although there was no direct need to be a member of a self-regulatory organization(for reasons of prestige or to increase the loyalty of future customers and partners). Tax office in this situation, it will most likely consider the attribution of these costs to profit to be economically unjustified. In this case, experts recommend using the item of other expenses associated with production and sales.
Accounting for membership fees in SRO: preparation of primary documents
In order to avoid problems with the tax authorities special attention should apply for registration primary documents , which confirm the transfer of contributions and serve as the material basis on which entries for membership fees to the SRO are generated.
The main problem is related to the fact that when joining a self-regulatory organization, an agreement is not concluded between the partnership and the new member. You receive a certificate that does not say anything about the timing of their transfer.
If a self-regulatory organization issues an invoice, then it can be used as a supporting document, but if there is no invoice, then the SRO regulation on the amount and procedure for payment of contributions or an extract from the minutes of the SRO meeting can be used as a document confirming your expenses.
Expenses for SRO -accounting and tax accounting Such expenses depend on the types of payments and whether the company has a legally established obligation to join an SRO. Learn about the nuances of their recognition from our material.
What is an SRO and what are the costs associated with it?
SRO (self-regulatory organization) is a non-profit organization:
- uniting businessmen based on industry or subjects of a certain profession;
- intended for regulation professional activity in terms of ensuring compliance with legal requirements.
Membership in an SRO can be mandatory or voluntary. In this case, merchants incur expenses to pay for:
- contributions of three types - entrance, compensation and membership;
- civil liability insurance.
We will talk about the accounting features of these payments to SROs in the following sections.
How does the type of SRO expenses affect their tax accounting?
The procedure for recognizing expenses for SROs in tax accounting depends on their type.
Entrance, compensation and membership fees to SRO
These types of expenses have two specific features that affect the procedure for their tax accounting:
- indefiniteness - membership in an SRO does not have an end date and it is impossible to determine the period to which periodic and one-time payments to the SRO relate, therefore such expenses can be recognized at a time on the basis of clause. 3 paragraph 7 art. 272 of the Tax Code of the Russian Federation (see letter of the Ministry of Finance of Russia dated July 12, 2010 No. 03-03-05/150);
- cash method of recognition - only paid contributions can be taken into account when calculating income tax (subclause 29, clause 1, article 264 of the Tax Code of the Russian Federation).
For a reasonable write-off of expenses you will need:
- provide in the accounting policy the date for recognition of expenses for SRO - to do this, you need to select one of the options listed in subparagraph. 3 paragraph 7 art. 272 Tax Code of the Russian Federation;
- take care of documentary evidence of expenses - collect payment slips for the transfer of contributions to the SRO, a copy of the certificate of membership in the SRO, a copy of the regulations on contributions, invoices for payment, etc.
Insurance payment
Those joining an SRO must insure their civil liability - fulfilling this condition is one of mandatory requirements when going through the procedure for registering membership in an SRO.
Insurance expenses cannot be written off immediately - the scheme for including this payment in tax expenses is described in clause 6 of Art. 272 of the Tax Code of the Russian Federation. To use it you need:
- specification of the date of recognition of expenses for payment of insurance - the day (period) of its payment in accordance with the contract;
- clarification of the algorithm for including insurance in expenses depending on the features of payment - a one-time payment (expenses are recognized over reporting periods evenly during the term of the insurance contract in proportion to the number of calendar days of the contract) or in installments (each part of the paid insurance is recognized in tax expenses proportional to the number of calendar days of the contract in the reporting period).
It is problematic to recognize the amount of paid insurance and other contributions as tax expenses if a company joins an SRO voluntarily; tax authorities question the legality of recognizing such expenses due to their economic unjustification.
Methods of accounting for expenses for SRO
In accounting, recognition of expenses for self-regulatory organizations can occur according to various algorithms. For example:
- Lump-sum write-off method - entrance fees and payments to the compensation fund are taken into account in full at one time as part of current expenses for ordinary activities.
- Equal recognition method:
- Entry and compensation fees are accounted for as an advance or as deferred expenses:
- the period for writing off one-time contributions is set by the company independently (usually 3-5 years);
- Due to differences with tax accounting (where you can immediately write off expenses for SRO), IT (deferred tax liability) arises.
What the discrepancies between tax accounting and accounting lead to and how to take them into account - the material will tell you .
- The method of non-current assets - the entrance fee to the SRO is considered as an intangible asset with an indefinite useful life, etc.
Each method has its own nuances due to ambiguities in the legislation and different interpretations. For example:
- application for accounting expenses for SRO accounts. 97 “Deferred expenses” is considered by some specialists to be unreasonable, since the entrance fee cannot be considered as an asset;
- other accounting experts do not recognize this expense for SRO as an advance, since this amount, under any circumstances, will not return to the company that paid it;
- the legality of recognizing the entrance fee to an SRO as an intangible asset is questionable based on compliance with the criteria specified in clause 3 of PBU 14/2007 “Accounting for intangible assets” (approved by order of the Ministry of Finance of Russia dated December 27, 2007 No. 153n).
With subtleties international accounting NMA will introduce you to the material .
Results
Joining an SRO is associated with costs, including one-time (entry and compensation fees) and regular (membership fees) payments. In addition, you will need to pay for special liability insurance. All of these expenses can reduce tax profit if joining an SRO is mandatory for the company due to legal requirements.
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