Soon, soon the New Year! Corporate events: what documents will be needed

"Personnel officer. Personnel records management”, 2009, N 12

The corporate New Year's holiday is an event that is looked forward to all year long. After all, every time you want the meeting of the New Year to be easy, festive and carefree. And without problems, both for the company and for its employees.

Correctly executed internal documents of the company, as well as knowledge of the rules of conduct on New Year's Eve and during the corporate New Year's celebration, will help to avoid a number of problems.

The very fact of organizing and holding a corporate New Year's holiday must be documented (in addition to primary accounting documents) by the company's internal documents. This is a requirement of paragraphs 1 and 2 of Art. 9 federal law dated 21.11.1996 N 129-FZ "On Accounting" and paragraph 1 of Art. 252 of the Tax Code of the Russian Federation.

These internal documents include:

— the order of the head of the company on the preparation and celebration of the corporate New Year 2010;

- the program of the New Year's event;

- approved budget for the New Year's event;

- a report on the execution of this budget.

The first thing to do in the preparation and holding of the New Year's celebration is to issue the appropriate order from the head. It indicates where, when and on what occasion the corporate holiday will be organized, as well as appoint persons responsible for holding the event and for all expenses. Based on the order, they draw up a program for the New Year's event and approve the budget for the preparation and holding of the New Year's holiday.

Society with limited liability"Soleil"

on the preparation and celebration of the New Year 2010

To prepare and celebrate the New Year 2010

2. Appoint the person responsible for organizing and holding the New Year's corporate holiday, the director of the HR department, V.K. Pestov.

3. Director of the HR Department V.K. Pestov to prepare a program for the corporate New Year's holiday by November 23, 2009.

4. Reward employees with a cash bonus for the New Year according to the attached list.

5. To the head of the administrative and economic department, S.S. Nalobin, to order New Year's gifts and souvenirs for employees with company symbols.

6. According to the program of the New Year's holiday approved by me, the director of the HR Department V.K.

7. To Chief Accountant M. A. Smirnova, by December 30, 2009, submit a report on the execution of the budget for the preparation and holding of the New Year 2010.

I reserve control over the execution of this Order.

General Director Petrov N. M. Petrov

Familiarized with the Order:

Director of the Department for Work with Pestov V. K. Pestov

Chief Accountant Smirnova M. A. Smirnova

Head of Administrative and Economic Nalobin S. S. Nalobin

Legal Counsel Mikhailov S. G. Mikhailov

(and other visas for heads of structural

Manager Pikhtin 11/11/2009

Petrov N. M. Petrov

Corporate New Year's holiday program

Venue: Blue Lagoon Restaurant.

Beginning of the New Year's celebration - 17.00.

Entrance of employees and guests by special invitations

The New Year's Eve program includes the following events:

17.00 - New Year's greetings from the management of Soley LLC.

17.30 - solemn awarding of employees of Soley LLC.

18.30 — solemn presentation of gifts and memorable souvenirs with company symbols business partners LLC "Soley"

19.00 - New Year's greetings from Santa Claus and the Snow Maiden, presentation of New Year's gifts to all participants in the celebration.

20.00 - New Year's banquet, congratulations, toasts.

21.00 - performances by pop artists.

23.00 - disco and fireworks.

Throughout the evening - photo - and video shooting, friendly caricatures.

Then it is necessary to form a budget for the preparation and holding of the New Year's holiday, the expense items of which are made up of many different elements, depending on the financial capabilities of the company, idea, scenario, number, status and level of participants in this event. A budget is drawn up, which details the cost of each stage of organizing a corporate New Year's holiday. A company can prepare a draft budget on its own or with the involvement of firms specializing in organizing corporate holidays.

General Director of "Impulse" LLC

Petrov N. M. Petrov

Budget for the preparation and holding of the New Year 2010

Number of guests - 100 people.

The budget of the New Year's holiday is 1,204,000 rubles.

www.hr-portal.ru

Corporate expenses: about banquets, receptions and sleigh rides

Who doesn't love holidays? Everyone loves them! To distract from everyday work and have a good time in the company of colleagues, especially when the employer pays for everything, is to the liking of any employee. But the accountant, even at a buffet table with a glass in his hand and to the sound of music, is swarming with thoughts - how to account for corporate expenses. Moreover, the tax authorities always carefully study them and strive to catch you on mistakes.

Let's prepare for the festive events in advance to meet them with a light heart, and not rack our brains on how to take into account all the holiday "ugliness".

Documentary evidence of expenses

Corporate expenses for their reflection in accounting must be documented. You will need:

1. The order of the head to hold a festive event, which will reflect: the place and date of the event, justification (purpose), list of invitees (employees and guests), program, persons responsible for organizing and holding the event. The form of the order is arbitrary.

2. Estimate of expenses with preliminary calculations of costs for renting a room, maintenance, services of hosts, guest artists, refreshments, decorating the room, etc.

3. Supporting documents for expenses incurred (acts, invoices, checks, BSO, invoices, receipts, contracts). Money can be issued under the report to responsible employees or the services of third-party organizations are paid from the current account.

4. At the end of the event, the responsible person draws up an act or protocol.

Accounting

The cost of a "corporate party" can be very different, it all depends on the funds allocated for the event and the imagination of the management. Celebration in a cafe, restaurant, bar, rest houses, country sanatorium, sleigh rides, horses, cheesecakes, ships, yachts, barges, games of paintball, football, tennis, invitation of domestic artists and visiting foreigners, songs, dances with an accordion and a DJ ... the fantasy of entertainment is limitless.

In accounting, expenses for a corporate party in accordance with paragraph 11 of PBU 10/99 are related to other expenses of the company and are recorded on account 91-2 “Other expenses”.

LLC "Snegovik" holds a New Year's corporate party for its employees. The event is held on the territory of the organization, refreshments are purchased by an accountable person Snegov S.S. (products according to the estimate are planned for 23,600 rubles). In addition, an agreement was concluded for holding a concert program with IP Morozov in the amount of 10,000 rubles. (excluding VAT, since the individual entrepreneur works on the simplified tax system). The following entries will be made in accounting:

Debit 71 - Credit 50 - in the amount of 23,600 rubles. - money was issued from the cash desk to the employee responsible for the purchase of products;

Debit 10 - Credit 71 - in the amount of 20,000 rubles. - the products purchased by the employee are credited to the warehouse

Debit 19 - Credit 71 - in the amount of 3,600 rubles. – reflected input VAT on products

Debit 91-2 - Credit 10 - in the amount of 20,000 rubles. according to the act drawn up after the event, the costs of products are written off

Debit 91-2 - Credit 19 - in the amount of 3,600 rubles. – VAT not accepted for deduction is written off to other expenses

Debit 60 - Credit 51 - in the amount of 10,000 rubles. - Paid to IP Morozov from the current account

Debit 91-2 - Credit 60 - in the amount of 10,000 rubles. - an act of services rendered for the concert program was signed.

Debit 99 - Credit 68 - 6,720 rubles. - ((23,600 + 10,000) * 20%) - accrued permanent tax liability

Payment for performances by artists at a corporate party (under a civil law contract) depends on whether the artists are individual entrepreneurs or individuals who are not registered as entrepreneurs. If the artist is an individual entrepreneur, then the tax on income received and insurance premiums he will pay for himself. And if the artist is not an entrepreneur, then the organization acts as a tax agent, withholds personal income tax and charges contributions to the PFR and FFOMS.

tax accounting

corporate expenses for the purpose of calculating income tax, they are not taken into account, since the conditions of Article 252 of the Tax Code are not met. They are not economically justified and are not aimed at generating income. This is the position of the financial department, the tax authorities, and it is not possible to challenge it in court.

In addition, paragraph 29 of Article 270 of the Tax Code states that when calculating income tax, expenses for paying for visits to cultural and entertainment events, goods for personal consumption of employees, excursions, etc. are not taken into account.

The most popular, but risky way to still take into account the costs of the holiday in tax accounting, arrange them as representative, inviting business partners to the event. In the program of the event, reflect as a goal the maintenance of business cooperation, the presentation of company development plans, the presentation of new services, summing up the results of the period, etc.

In this case, the costs of the holiday can be written off as representative (Letter of the Ministry of Finance dated November 16, 2009 No. 03-03-06 / 1 /, decision of the Supreme Arbitration Court dated November 30, 2009 No. VAC-15476 / 09). However, remember that entertainment expenses are normalized (4% of labor costs), and they do not include the organization of recreation and entertainment. Therefore, it will not work to fit the services of invited artists and horseback riding under the representative payment.

We take into account VAT

If the expenses for holding a festive event are not taken into account for the purposes of taxation of profits, then VAT on them cannot be deductible (clause 2 of article 171 of the Tax Code of the Russian Federation is not fulfilled). If expenses are treated as representation, then VAT on expenses accounted for income tax can be deducted, but not over the limit (clause 7 of article 171 of the Tax Code).

According to the explanations of the Ministry of Finance, when organizing a festive event for employees, when the personification of the participants is not carried out, the object of VAT taxation does not arise (i.e. there is no sale, ownership of the goods is not transferred). But there is also no right to deduct "input" VAT (letter dated 12/13/2012 No. 03-07-07 / 133).

personal income tax and insurance premiums

According to paragraph 1 of Article 210 of the Tax Code, the tax base for personal income tax takes into account the income of the taxpayer in kind. Therefore, the Ministry of Finance recommends that meals at a corporate event be included in the taxable income of employees and withhold personal income tax.

However, if it is impossible to determine how much each employee ate and drank at a corporate holiday, i.e. there is no possibility of personifying income, then no income taxable with personal income tax arises (letters of the Ministry of Finance dated 03/06/2013 No. 03-04-06 / 6715, dated 01/30/2013 No.

Please note: if a menu for each employee appears at the festive dinner, then personal income tax must be calculated, withheld when paying other income and transferred to the budget.

If the employees of the organization are paid transportation costs (travel from another city) and accommodation at the venue of the corporate holiday, then such expenses are recognized as remuneration in kind. From such incomes of employees, personal income tax is withheld and insurance premiums are charged (letter of the Ministry of Finance dated September 20, 2013 No. 03-04-06 / 39113).

In December, Listopad LLC ordered a gala dinner for its employees in a restaurant for 10 people. The cost of dinner was 35,400 rubles. (including VAT 5,400 rubles), expenses per person - 3,540 rubles. Postings made in accounting:

Debit 91-2 - Credit 60 - in the amount of 30,000 rubles. - expenses for a banquet are reflected

Debit 19 - Credit 60 - in the amount of 5,400 rubles. - allocated VAT

Debit 60 - Credit 51 - in the amount of 35,400 rubles. – paid to the restaurant by invoice

Debit 91-2 - Credit 19 - in the amount of 5,400 rubles. – VAT not accepted for deduction is written off to other expenses

Debit 99 - Credit 68 - in the amount of 7,080 rubles. (RUB 35,400 * 20%) - a permanent tax liability has been accrued

Debit 70 - Credit 68 - in the amount of 4,602 rubles. (3,540 rubles * 10 people * 13%) - personal income tax has been charged.

If the costs per person had not been allocated, then the last posting would not have happened. Therefore, if possible, in documents (contracts, invoices, acts) it is necessary to indicate all expenses in one amount.

The situation is similar with insurance premiums. Definition of YOU from 26.11.2012. No. VAS-16165/12 in case No. A14-13077/2011 says that expenses for a corporate holiday do not apply to payments for which insurance premiums are charged.

Read more about hospitality expenses here. How to account for other New Year's expenses, see here.

Does your organization organize holiday events for employees? What are the costs of doing them? Do you like celebrating the holidays with your colleagues? Please share in the comments!

Banquet Order

We are holding a New Year's corporate party: how to optimize taxation

Approaching New Year. Many organizations will hold corporate parties. At the same time, it is important to know how to correctly draw up the documents related to their implementation, so that later you do not have problems with taxation and do not pay "extra" taxes. That is why it will be relevant to discuss the topic of optimization in terms of paying income tax from individuals and mandatory insurance contributions to the Fund social protection population (hereinafter referred to as the Fund) in this article.

From a letter to the editor:

"LLC "Progressive Technologies" by order of the organization established to conduct solemn event(banquet) on the occasion of summing up the results of work for 2013 in the premises of the restaurant "Old Inn". The organization made an advance payment to the restaurant on an invoice including the cost of renting a hall, a music program, food and drinks, in the amount of 20,000,000 rubles.

The program provides for a speech by the director on the results of the organization's work in 2013 and the deputy director on the development strategy for 2014. It was preliminary decided to present gifts to individual employees of the organization ( Appliances) for a total amount of 12,000,000 rubles. and confectionery sets for employees' children in the amount of 30 pcs. for a total amount of 7,500,000 rubles.

How to properly document the costs of holding a banquet in order to minimize the costs of paying personal income tax and social security contributions?

Valentina Vasilievna, accountant"

If pleasant is combined with useful, income tax in some cases can be waived

You have asked a far from idle question. After all, it is important not only to pay taxes and deductions correctly, but also to know what needs to be done so as not to pay too much.

Let us turn to the provisions of the Tax Code of the Republic of Belarus (hereinafter referred to as the Tax Code). The object of income taxation is not recognized as income received by payers in the amount of payment by organizations of expenses for holding presentations, anniversaries, banquets, meetings, other cultural, mass, representative events related to their activities (subclause 2.2, clause 2, article 153 of the Tax Code).

The program of such an event may, for example, include: summarizing the work for the financial (calendar) year; cultural and entertainment program with competitions and presentation of souvenirs or prizes to the winners; banquet. Congratulations can also be timed to this event. labor collective Happy New Year.

Consequently, all expenses incurred by the organization for holding such events are not recognized as an object for calculating income tax for all its participants.

In other cases (when festive events are not related to the activities carried out), the expenses of the organization are recognized as an object for calculating income tax from an individual participating in the event. As a result, they are subject to taxation. At the same time, such income must be recorded for each individual.

In passing, I note that these incomes can be considered as income exempt from taxation on the grounds of subpara. 1.19 p. 1 art. 163 NK.

Reference: exempted from income tax are incomes that are not remuneration for the performance of labor or other duties (with the exception of income specified in subparagraph 1.19, paragraph 1, article 163 of the Tax Code), incl. in the form of material assistance, gifts and prizes received from organizations that are the place of the main work (service, study), incl. pensioners who previously worked in these organizations - in an amount not exceeding 10 million rubles from each source during the tax period.

Thus, if a solemn event is related to the activities carried out by the organization (summing up, familiarization with development plans, etc.), then the costs associated with holding this event will not be recognized as an object of income tax. In other words, if you combine business with pleasure, income tax can be avoided!

Take advantage of the benefits when calculating contributions to the Fund

Let me remind you that the object for calculating mandatory insurance contributions to the Fund for employers and working citizens are payments of all types in cash and (or) in kind accrued in favor of working citizens for all reasons, regardless of sources of funding, including remuneration under civil law contracts, except for those provided for by the list of types of payments for which mandatory insurance contributions to the Fund are not charged, approved by the Council of Ministers.

At the same time, the taxation of such payments is limited to 4 times the average wages employees in the republic for the month preceding the month for which mandatory insurance premiums are paid (Article 2 of the Law of the Republic of Belarus dated February 29, 1996 No. 138-XIII “On mandatory insurance premiums to the Social Protection Fund of the Ministry of Labor and Social Protection of the Republic of Belarus”).

Reference: The list of payments that do not accrue contributions for state social insurance, including professional pension insurance, the Social Protection Fund of the Ministry of Labor and Social Protection and for compulsory insurance against accidents at work and occupational diseases to the Belarusian Republican Unitary Insurance Enterprise "Belgosstrakh", approved by the Resolution of the Council of Ministers of the Republic of Belarus dated 25.01.1999 No. 115 (hereinafter referred to as the List).

The object for calculating insurance premiums for compulsory insurance against industrial accidents and occupational diseases are payments of all types accrued in favor of persons subject to this insurance, for all reasons, regardless of funding sources, except for those provided for by List No. 115 (clause 2 of the Regulations on the procedure for paying insurance premiums to the insurer for compulsory insurance against industrial accidents and occupational diseases, approved by the Resolution of the Council of Ministers of the Republic of Belarus dated 10.10.2003 No. 12 97).

Now back to the List. It says that contributions to the Fund are not charged on the amount of funds spent by the employer in connection with the participation of employees in cultural events (clause 25 of the List).

The specified amounts, in particular, include the expenses of the employer associated with the organization and holding of corporate evenings of rest (including discos, theatrical productions staff, professional artists, etc.), visits by employees of theatrical and entertainment organizations.

In addition, the amount of incentive payments and (or) the cost of gifts to employees provided for by the cost estimate for holding sports and cultural events (clause 2 of the letter of the Federal Social Security Fund of the Ministry of Labor and Social Protection of the Republic of Belarus dated December 10, 2010 No. 11-08 / 7862) are not subject to inclusion in the object for calculating contributions to the Fund.

I note that payments to persons who are not employees (under labor and civil law contracts) are not subject to contributions for compulsory social insurance and compulsory insurance against industrial accidents and occupational diseases.

Competently draw up corporate documents

The fact of a business transaction is confirmed by a primary accounting document that has legal force, which is compiled by the responsible executor together with other participants in the transaction.

Primary accounting documents are accepted for accounting if they are drawn up according to standard forms approved by the Ministry of Finance (for the National Bank, banks - by the National Bank), according to forms approved by the republican bodies government controlled, subordinate to the Council of Ministers, carrying out methodological management of accounting and reporting of organizations in the relevant sectors of the economy (Article 9 of the Law of the Republic of Belarus of October 18, 1994 No. 3321-XII "On Accounting and Reporting"; hereinafter - Law No. 3321-XII).

Important! In the absence of approved standard forms(forms) or the lack of information contained in them, the organization takes into account independently developed and approved primary accounting documents. There are currently no legal forms for documentation celebrations and celebrations.

The forms of such documents can be developed by the organization independently, subject to the obligatory observance of the requirements of the Decree of the President of the Republic of Belarus dated March 15, 2011 No. 114 “On some issues of the use of primary accounting documents”. Self-developed forms of primary accounting documents must be secured by local regulations organizations.

Let's bring exemplary forms such documents.

OOO Progressive Technologies

About holding a solemn event (banquet)

1. To hold a solemn event (banquet) on the occasion of summing up the results of work for 2013 on December 27, 2013 in the restaurant "Stary Traktir".

2. Prepare and submit for approval the program of the solemn event (banquet).

3. Prepare and submit for approval a list of participating staff and invited guests.

4. Prepare and submit for approval an estimate of expenses for holding a solemn event (banquet).

5. Give gifts to employees and give out confectionery sets to employees' children.

6. Submit a report on the actually used funds for the solemn event (banquet).

7. Responsibility for the execution of this order lies with the HR manager Mozharova O.P.

Director (signature) N.I. corners

Report
on the use of funds for a solemn event (banquet) dedicated to summing up the results of work for 2013

The event took place on December 27, 2013 at the Stary Traktir restaurant. It was attended by 20 employees of Progressive Technologies LLC.

For holding a festive event (banquet), according to the attached documents, the following expenses were spent:

1. Confectionery sets for employees' children, 30 (thirty) pcs. in the amount of 7,500,000 rubles. (according to the list).

2. Lease of space under an agreement with Stary Traktir Restaurant LLC for the amount of 3,000,000 rubles. (invoice No. 06/11 dated 06.11.2013).

3. The cost of food and drinks in the amount of 19,762,000 rubles. (TN dated December 27, 2013 No. 5301263).

4. Gifts to employees of the organization: 5 (five) pieces in the amount of 11,600,000 rubles.

5. Show program in the amount of 1,000,000 rubles. (act dated December 27, 2013 No. 30).

Total: 42,862,000 (Forty-two million eight hundred sixty-two thousand) rubles.

Application: documents on 5 sheets.

Responsible person: HR manager (signature) Mozharova O.P.

Summarize. As you can see, in tax (and not only) legislation, the role of formalities is important, and it depends on their observance whether or not to pay taxes (where possible). Let me also remind you that you can familiarize yourself with certain aspects of income tax calculation related to the celebration of the New Year in our magazine (No. 23, 2013, pp. 27–32).

The full text of the article is available to subscribers of the journal

We invite all site visitors to get demo access for three days to all materials electronic journal"Chief Accountant. Salary in full!

Banquet Order

Askerova R. V.,
practicing lawyer

New Year's expenses

On the eve of the New Year holidays, many companies have questions about how to encourage employees, how to please their children with sweets, tickets for New Year trees, what gifts to present to customers and partners. And most importantly, how to include all this in expenses.

Practice shows that in almost all cases the cost of gifts for the New Year is not included in the costs of the simplified tax system. As for personal income tax, it must be withheld only if the value of the gift to the employee exceeded 4,000 rubles. But even these tax nuances will not affect the festive mood! And now about everything in order.

New Years corporate party

According to marketers, corporate events and their success always affect the performance of your staff and maintaining team spirit. Simply put, for successful business, it is necessary to periodically please your employees with joint festive events.

First of all, it should be noted that primary documents serve as the basis for reflecting corporate expenses in the accounting of an enterprise. If the organization decides to hold a corporate party, then the first thing it must do is issue an order for the organization, in which it is necessary to indicate the name of the event, justification, date and place of the event, and the person responsible for holding it. The list of employees participating in the corporate party, the program of the event and the cost estimate are approved.

GOOD TO KNOW

The decision to pay expenses for corporate and entertainment events for employees is made by the head of the organization, if he has the appropriate authority. The decision to allocate money is reflected in the order of the head.

Limited Liability Company "FORTUNA"

Order No. 75
about holding a corporate festive banquet
in honor of the celebration of the New Year 2015.

1. Organize a festive banquet for the employees of the company in honor of the celebration of the New Year 2015.

2. Dates and venue of the festive banquet: December 27, 2014, the restaurant "Old Castle", located at: st. Angarskaya, 13.

3. Appoint the secretary I. G. Borisova responsible for the preparation of the banquet.

4. I. G. Borisova to develop and submit for approval by December 01, 2014 the scenario of the holiday, the list of participants in the banquet.

5. Chief Accountant I. V. Sergeeva to plan the amount of maximum expenses for the event, prepare a cost estimate.

6. Appoint I. V. Karpova responsible for compiling the financial report on the costs incurred for the banquet.

7. I reserve control over the execution of the order.

CEO S I D O R E N K ABOUT/A. V. Sidorenko/

Tax accounting under the USN. The costs of holding a holiday will not be economically justified (clause 1 of article 252 of the Tax Code of the Russian Federation), since they are not related to the production activities of the enterprise. The cost of organizing holidays for employees in paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation are not contained. Therefore, for the purposes of tax accounting, the costs of holding a New Year's banquet cannot be taken into account.

personal income tax. Subparagraph 1 of paragraph 2 of Art. 211 of the Tax Code of the Russian Federation, it is determined that income received by a taxpayer in kind, in particular, includes payment (in full or in part) for him by organizations or individual entrepreneurs goods (works, services) or property rights, including utilities, meals, recreation, training in the interests of the taxpayer. Thus, attending the New Year's banquet is the employee's income received in kind. But personal income tax is a personified tax, and in order to calculate it, it is necessary to determine the amount of income of a particular employee. Therefore, if the holiday expenses in the primary documents are distributed for each of the employees and it is possible to determine the amount of income received by each of them, the employer is obliged to withhold personal income tax. If there is no personification, then employees do not have income subject to personal income tax. And the determination of the base for personal income tax by settlement by tax legislation is not provided.

Insurance premiums. Payment of the cost of a corporate party in Art. 9 of Law No. 212-FZ is not named. However, when holding corporate festive events between individuals and the organization, there are no relations listed in Part 1 of Art. 7 of Law No. 212-FZ, since the obligation to conduct them is usually not fixed either by labor or collective agreements. In addition, as in the case of personal income tax, it is impossible to personalize the payment. Therefore, the cost of festive events should not be included in the base for taxation of insurance premiums.

Accounting. According to paragraph 11 of PBU 10/99 in accounting, the costs of conducting New Year's corporate party included in other expenses. Accordingly, the following entries will be made:

Order for a corporate party: sample

korporativ_prikaz.jpg

“Personnel officer. Personnel records management”, 2009, N 12

The corporate New Year's holiday is an event that is eagerly awaited all year long. After all, every time you want the meeting of the New Year to be easy, festive and carefree. And without problems, both for the company and for its employees.

The very fact of organizing and holding a corporate New Year's holiday must be documented (in addition to primary accounting documents) by the company's internal documents. This is a requirement of paragraphs 1 and 2 of Art. 9 of the Federal Law of November 21, 1996 N 129-FZ “On Accounting” and paragraph 1 of Art. 252 of the Tax Code of the Russian Federation.

These internal documents include:

Order of the head of the company on the preparation and celebration of the corporate New Year 2010;

New Year's event program;

Approved budget for the New Year's event;

Report on the execution of this budget.

The first thing to do in the preparation and holding of the New Year's celebration is to issue an appropriate order from the head. It indicates where, when and on what occasion the corporate holiday will be organized, as well as appoint persons responsible for holding the event and for all expenses. Based on the order, they draw up a program for the New Year's event and approve the budget for the preparation and holding of the New Year's holiday.

Sample Sample

Soleil Limited Liability Company
(LLC "Soley")

Order N 47
on the preparation and celebration of the New Year 2010

To prepare and celebrate the New Year 2010

I order:

2. Appoint the person responsible for organizing and holding the New Year's corporate holiday, the director of the HR department V.K. Pestov.

3. Director of the HR Department V.K. Pestov to prepare a program for the corporate New Year's holiday by November 23, 2009.

4. Reward employees with a cash bonus for the New Year according to the attached list.

5. Head of the administrative and economic department S.S. Nalobin to order New Year gifts and souvenirs for employees with company symbols.

6. Director of the HR Department V.K. Pestov, head of the administrative and economic department S.S. Nalobin and chief accountant M.A. Smirnova, according to the program of the New Year's holiday approved by me, to prepare the budget for this event and submit it to me for approval by November 25, 2009.

7. Chief Accountant M.A. Smirnova, by December 30, 2009, to submit a report on the execution of the budget for the preparation and holding of the New Year 2010.

I reserve control over the execution of this Order.

General Director Petrov N.M. Petrov

Familiarized with the Order:

Director of the Department for Work with Pestov V.K. Pestov
staff
Head of Administrative and Economic Nalobin S.S. Nalobin
department
Legal adviser Mikhailov S.G. Mikhailov
(and other visas for heads of structural
company departments)

In case N 01-01
Manager Pikhtin 11/11/2009

Sample Sample

I approve:

Petrov N.M. Petrov
23.11.2009

Corporate New Year's holiday program

Venue: Blue Lagoon Restaurant.

The beginning of the New Year's celebration - 17.00.

Entrance of employees and guests by special invitations

The New Year's Eve program includes the following events:

17.00 - New Year's greetings from the management of Soley LLC.

17.30 - solemn awarding of employees of Soley LLC.

18.30 - solemn presentation of gifts and memorable souvenirs with the company's logo to business partners of Soley LLC.

19.00 - New Year's greetings from Santa Claus and the Snow Maiden, presentation of New Year's gifts to all participants in the celebration.

20.00 - New Year's banquet, congratulations, toasts.

21.00 - performances of pop artists.

23.00 - disco and fireworks.

Throughout the evening - photo and video shooting, friendly caricatures.

Sample Sample

I approve:

General Director of "Impulse" LLC
Petrov N.M. Petrov
27.11.2009

Budget for the preparation and holding of the New Year 2010

Number of guests - 100 people.

The budget of the New Year's holiday is 1,204,000 rubles.

Expenditure items Amount (rub.)
Expenses for artificial Christmas trees and office Christmas decorations
premises 25 000
Expenses for New Year's decorative elements, floral
arrangements, compositions and figures from aerial
balls, banners, decorative lighting, serpentine,

confetti, sparklers for the banquet hall of the restaurant
Blue Lagoon 105 000
New Year cards and invitations 6 000
(60 x 100)
Rent of the banquet hall of the Blue Lagoon restaurant 50,000
New Year's banquet (dishes, drinks, service, dishes) 300,000
(3000 x 100)
Order 15 cakes with company logo 20 000
Gifts and souvenirs with company logo 150 000
(1500x100)
Fee of the host of the New Year's Eve 30,000
Rental of Santa Claus and Snow Maiden costumes 8 000
Cartoonist's fee 20,000
Entertainment program (scenario of the holiday, concert
pop artists, disco) 400,000
Photo and video shooting 40 000
Fireworks 15 000
The fee of the company - the organizer of the New Year's holiday 35,000
Total expenses 1,204,000

Chief Accountant Smirnova M.A. Smirnova

Sample Sample

I approve:

General Director of "Impulse" LLC
Petrov N.M. Petrov
30.12.2009

Report on the execution of the budget for the preparation and implementation
new year 2010

Expenditure items Amount (rub.)
plan fact documents
expenses for artificial
Christmas trees and Christmas
office decoration
premises 25,000 20,000 Invoice dated 01.12.2009 N 421,

invoice dated 02.12.2009
N 421, advance report dated
03.12.2009 N 76
Christmas expenses
decorative items,

floristic
arrangements, compositions and
figures from balloons,

banners, decorative
lighting, serpentine,

confetti, sparklers
for a banquet hall
restaurant "Blue Lagoon" 105,000 102,000 Invoice dated 07.12.2009 N 1289,

invoice dated 07.12.2009
N 1289, advance report dated
08.12.2009 N 85, act
acceptance of completed
works of December 25, 2009 N 245,

invoice dated 25.12.2009
N 245
New Year's cards and
invitations 6,000 6,000 Advance report from
08.12.2009 N 86
Banquet hall rental
restaurant "Blue Lagoon" 50,000 50,000 Contract dated 01.12.2009
No. 236, invoice dated 12/21/2009
N 376, acceptance certificate
services rendered from
12/28/2009 N 284, account-
invoice dated 12/28/2009
N 284
New Year's banquet (dishes,

drinks, service,

crockery) 300,000 300,000 Contract dated 12/01/2009
No. 236, invoice dated 12/21/2009
N 376, acceptance certificate
services rendered from
12/28/2009 N 284, account-
invoice dated 12/28/2009
N 284
Order 15 cakes with
company symbols 20,000 20,000 Invoice dated 12/18/2009 N 449,

record of acceptance
services rendered from
12/24/2009 N 350, account-
invoice dated 24.12.2009
N 350
Gifts and souvenirs with
company symbols 150,000 150,000 Contract dated 07.12.2009
No. 672, invoice dated 08.12.2009
N 817, acceptance certificate
completed work from
12/14/2009 N 869, account-
invoice dated 12/14/2009
No. 869
Presenter's fee
New Year's Eve 30,000 30,000 Agreement dated 12/21/2009
N 28, act of executed
works dated December 25, 2009 N 28,

RKO of December 25, 2009 N 394
Grandfather costume rental
Frost and Snow Maiden 8,000 8,000 Contract dated 07.12.2009
N 557, act performed
works of December 25, 2009 N 557,

invoice dated 25.12.2009
N 557, payment order
dated 08.12.2009 N 861
Caricaturist's fee 20,000 20,000 Contract dated 12/21/2009
N 29, act performed
works dated December 25, 2009 N 29,

RKO of December 25, 2009 N 395
Entertainment
(scenario of the holiday,

concert of entertainers,

disco) 400,000 400,000 Contract dated 07.12.2009
N 557, act performed
works of December 25, 2009 N 557,

invoice dated 25.12.2009
N 557, payment order
dated 08.12.2009 N 861
Photo and video filming 40,000 40,000 Contract dated 12/21/2009
N 30, act performed
works dated December 25, 2009 N 30,

RKO of December 25, 2009 N 396
Fireworks 15,000 15,000 Advance report from
12/21/2009 No. 92
Company fee -
organizer of the New Year
holiday 35,000 35,000 Agreement dated 07.12.2009
N 557, act performed
works of December 25, 2009 N 557,

invoice dated 25.12.2009
N 557, payment order
dated 08.12.2009 N 861
Total expenses 1,204,000 1,196,000 X

Chief Accountant Smirnova M.A. Smirnova

As a rule, payment for corporate events is carried out by allocating funds for their holding from the profits of previous years, which requires proper documentation of the corporate event.

Corporate holiday: how to organize an event

Document 1: Owner's Order

The first document with which the registration of a corporate party begins is an order for a corporate event. A sample of such an order does not have a unified form, therefore the owner has the right to draw it up in any form, but in compliance with the basic regulatory norms.

The information part of the order must contain the following information:

about the purpose of the event

about the date and place of the corporate party.

preparations for the event;

persons responsible for the preparation of the holiday, as well as subsequent reporting on the event.

Document 2: Action plan

For any corporate party, a plan for its holding is developed, which should indicate the scenario of the holiday and the list of events that are planned to be held during the celebration, as well as the persons responsible for their implementation.

Document 3: Estimate for holding a corporate party

The estimate provides for a plan of expenses for a corporate event, which may include:

expenses for catering services (catering);
expenses for entertainment program and purchase of incentive prizes
others.

Appendix to the order

Such lists are part of the financial reporting documents for the corporate party, and are transferred along with the second copy of the order to the accounting department for further processing and accounting.

Conducting corporate events: tax and accounting

Corporate event. Why they are carried out, how exactly they are organized, how they are taken into account in tax and accounting, we will talk about all this today in the article.

On the one hand, you can’t do without corporate events, they allow you to rally the team, communicate in an informal setting, celebrate the holiday together, that is, they act as motivation for the staff, or holding a corporate event can be in the form promotion in order to promote goods on the market, as well as attract new partners. It would seem, what difference does it make for what purposes a corporate event is held if the costs of holding it are not directly named in Article 264 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) and do not relate to the costs associated with the company's business activities aimed at generating profit and therefore the tax authorities often consider the costs incurred inappropriate and unreasonable? But if you approach the organization of a corporate event taking into account the provisions of the current legislation, organize the document flow correctly and in a timely manner in advance, then the chances of reducing the “riskiness” in accounting for the costs of this event are very high. Let's start with paperwork.

Document flow

1. Order of the head. The decision to hold a corporate event is made by the head of the company or another person authorized to make such decisions. In the same order, it is necessary to indicate the persons responsible for the event, it is also necessary to indicate the justification and purpose of the event.

2. Estimate (event budget) of forthcoming expenses. It is approved by the order of the head and is an annex to it.

3. A report on the execution of the estimate (budget of the event) or an act in any form, with the attachment of primary supporting documents (invoices, invoices, etc.).

We remind you that the primary accounting documents must contain the following details (clause 2 of article 9 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting”):

the name of the document and the date of its compilation;
the name of the economic entity that compiled the document;
the content of the fact of economic life;
the value of the natural and (or) monetary measurement of the fact of economic life, indicating the units of measurement;
the title of the position of the person (persons) who made (completed) the transaction, operation and responsible (responsible) for the correctness of its execution, or the title of the position of the person (persons) responsible (responsible) for the correctness of registration of the event, as well as the signatures of these persons indicating their surnames and initials or other details necessary for their identification.

At present, the forms of primary documents, as well as the forms of registers, are approved by the head on the proposal of the official in charge of accounting (part 4 of article 9 of Law N 402-FZ).

On the basis of documented systematized information about objects, accounting reports(part 2 of article 1 of Law N 402-FZ). The latter should give a reliable idea of the financial position of the economic entity at the reporting date and the financial result of its activities for the reporting period (part 1 of article 13 of Law N 402-FZ).

Despite the fact that the costs of holding corporate holidays are not costs associated with the production of products (performance of work, provision of services) and, therefore, to the costs of ordinary species activities are not included, these operations must be reflected in accounting in full. And since, due to the nature of expenses, they cannot always be taken into account for the purposes of taxation of profits, in this case, permanent differences may arise and, consequently, permanent tax liabilities (Order of the Ministry of Finance of the Russian Federation dated November 19, 2002 N 114n “On approval of the Regulation on accounting"Accounting for corporate income tax settlements" PBU 18/02 ").

In accounting, the costs of holding a corporate event are reflected as follows:

1) Event organization services are provided by a third party company:

Debit 60 - Credit 51 - paid for a corporate event

Debit 91.2 - Credit 60 - included the cost of holding a corporate event as part of other expenses

2) The organization of the holiday is carried out by the company itself:

Debit 91.2 - Credit 10, 20, 41. - the cost of holding a holiday on your own as part of other expenses is taken into account

Debit 19 - Credit 68. "VAT" - the previously deductible VAT was restored from the cost of goods and materials used for the event

Debit 91.2 - Credit 19 - recovered VAT included in other expenses

tax accounting

In the tax accounting of expenses for holding a corporate event, there are two points of view, the emergence of which is due to the fact that for the purposes of taxation of profits, such expenses are not taken into account as inconsistent with the requirements established by paragraph 1 of Article 252 of the Tax Code of the Russian Federation, namely: all expenses must be economically justified, documented and made to carry out activities aimed at generating income. In accordance with the first point of view, which is confirmed by the tax authorities (Letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation of June 16, 2006 N 03-03-04 / 3/12, Letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation of December 6, 2006 N 03-03-04 / 2/257) these costs do not relate to such activities. However, there is another point of view, according to which it is possible to take into account the costs of corporate events for profit tax purposes. For confirmation, we turn again to the letters of the tax authorities, for example, Letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation dated April 9, 2010. N 03-03-06/2/70, Letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation dated May 21, 2010 N 03-03-06/1/341. But, the main “defender” in this matter was the Constitutional Court of the Russian Federation, which in its definitions explained the main points of the interpretation of Article 252 of the Tax Code of the Russian Federation. He pointed out that the legislator justifiably refused a closed list of specific taxpayer costs that could be taken into account when calculating tax base, bearing in mind the variety of content and forms economic activity and types of possible expenses, and the presence of a closed list would lead to a restriction of the rights of the taxpayer, therefore, taxpayers are given the opportunity to independently determine in each specific case, based on the actual circumstances and characteristics of their financial economic activity, those or other expenses not named in Chapter 25 of the Tax Code of the Russian Federation are classified as expenses for tax purposes or not. At the same time, only the overall goal of the activity matters, and not its result (Determination of the Constitutional Court of the Russian Federation of December 16, 2008 N 1072-О-О “On the refusal to accept an open complaint for consideration joint-stock company"Central Fuel Company" for violation of constitutional rights and freedoms by the provisions of paragraph 1 of Article 252 of the Tax Code Russian Federation»).

VAT

According to paragraph 1 of paragraph 1 of Art. 146 of the Tax Code of the Russian Federation, the object of taxation is the sale of goods (works, services) on the territory of the Russian Federation, including the sale of collateral and the transfer of goods (the results of work performed, the provision of services) under an agreement on the provision of compensation or innovation, as well as the transfer of property rights. The transfer of ownership of goods (results of services rendered, work performed) free of charge is also recognized as a sale. However, organizations do not need to accrue VAT when conducting a corporate party, since there are no relations related to the implementation between the parties (employee and employer) (Resolution of the Federal Arbitration Court of the West Siberian District on March 4, 2009 N F04-1315/2009 (1768-A75-34). For the same reason, the organization cannot compensate the “input” VAT on the goods acquired for the New Year's event ( services, work).

Since according to normamst.Art. 171 and 172 of the Tax Code of the Russian Federation, VAT amounts are subject to deductions if three conditions are met:

goods (works, services) must be taken into account (clause 1 of article 172 of the Tax Code of the Russian Federation), which must be confirmed by relevant documents;

goods (works, services) must be used to carry out transactions that are recognized as objects of VAT, or be intended for resale (clause 2, article 171 of the Tax Code of the Russian Federation);
the deduction must be made on the basis of an invoice issued by the seller when the taxpayer purchases goods (works, services) (clause 1, article 172 of the Tax Code of the Russian Federation). Thus, VAT presented by suppliers of goods (works, services) in connection with holding a corporate holiday for employees is not accepted for deduction, because in this case the goods are not purchased for transactions recognized as objects of VAT.

Similarly, in the event that an organization purchases services for organizing and holding cultural and entertainment events, including renting a hall, a concert program, banquet and buffet services, for holding corporate events, the personalization of participants of which is not carried out, the object of taxation with value added tax and the right to deduct the tax presented on these services also does not arise (Letter of the Tax and Customs Tariff Policy Department of the Ministry of Finance of the Russian Federation dated December 13, 2012 N 03-07-07 / 1 33).

personal income tax

Another tax, disputes about the payment of which in this situation exist, is personal income tax. So is it necessary to calculate and pay personal income tax when holding corporate events? The question arises due to the fact that employees during holidays can receive income in kind (gifts), and the organization in this case must fulfill the duties of a tax agent (clause 1 of article 210 of the Tax Code of the Russian Federation, article 226 of the Tax Code of the Russian Federation). At the same time, as the Presidium of the Supreme Arbitration Court indicates in its Information Letter, in order for the obligation to withhold personal income tax from employees to arise, it is necessary that the income received in kind be personified (clause 8 information letter Presidium of the Supreme Arbitration Court of the Russian Federation dated June 21, 1999 N 42 "Review of the practice of resolving disputes related to the collection of income tax"). That is, the amount of income received by each employee must be accurately determined. Thus, income received by employees in connection with holding corporate events is subject to personal income tax only in cases where it is possible to accurately determine which employee received the gift and for what amount.

Contributions

In accordance with Part.1 Article. 7 of the Federal Law of July 24, 2009 N 212-FZ (hereinafter - Law N 212-FZ), insurance premiums to the Pension Fund of the Russian Federation, FFOMS and FSS of the Russian Federation are subject to payments and other remuneration accrued by payers of insurance premiums in favor of individuals within the framework of labor relations And civil law contracts, the subject of which is the performance of works, the provision of services, as well as under contracts for the author's order, contracts for the alienation of exclusive rights, license agreements, etc. Please note that payment for the cost of corporate events is not indicated among payments subject to contributions in Article 9 of Law 212-FZ. In addition, these measures do not apply to either labor or civil law relations between the employee and the employer, in addition, as in the case of personal income tax, the payment cannot be personalized, and therefore the cost of festive events should not be included in the base for taxation of insurance premiums.

The same can be said about premiums for insurance against accidents and occupational diseases. These contributions to the cost of corporate festive events are not accrued, since the celebration takes place outside the framework of labor relations.

Some companies treat corporate event expenses as promotional or hospitality. These points of view also take place, but the tax authorities do not support them. The fact is that advertising costs are the costs of distributing information in any way, in any form and using any means, addressed to an indefinite circle of people and aimed at drawing attention to the object of advertising, generating or maintaining interest in it and promoting it on the market. Thus, we see that the costs of corporate events are not advertising (Determination of the Supreme Arbitration Court of the Russian Federation of October 13, 2011 No. VAS-14202/11).

As for accounting for the expenses we consider as hospitality, in this case it is necessary to invite partners and clients of the company to the corporate party, but we should not forget that hospitality expenses can be taken into account as part of other expenses in the amount of no more than 4 percent of labor costs.

Thus, the most appropriate way to reflect the costs of holding corporate events is to recognize the costs as others, and subject to the norms of tax legislation and the recommendations given by us, we are sure that the regulatory authorities will have no reason to doubt the correctness of accounting for the expenses incurred by you for organizing a holiday.

Order for a corporate party: sample

Festive corporate parties that company management arranges for their employees today are not so much an entertaining event as a team-building tool and a way to motivate and consolidate company employees.

As a rule, payment for corporate events is carried out by allocating funds for their holding from arrived past years, which requires proper documentation of the corporate party.

Corporate holiday: how to organize an event

Like any event organized by the owner, holding a corporate party for the subsequent write-off of costs must be formalized with a standard package of documents, which includes both administrative and financial documents.

Document 1: Owner's Order

The administrative part of the order means:

Document 2: Action plan

Document 3: Estimate for holding a corporate party

rental of premises for the event;
registration of the rented hall;

The finished estimate is approved by the head of the company.

Appendix to the order

Despite the fact that for an order to hold a corporate party, the owner can develop a sample document on his own, the appendix to the order - "List of employees participating in a corporate event" is compiled in a standard form - indicating the last name, first name, patronymic of the employee, department, position held.

Order for New Year's corporate party

One head is good, but several heads are a herd.

To write off the costs of a New Year's corporate party, the accounting department may require the directorate to issue an appropriate order. What should be written in it?

An order to hold a corporate party, like any other order of the director, is drawn up on the appropriate form.

In the order for a corporate party for the New Year, the following should be indicated:

Name of the organization;
number and date of the order;
the topic of the order;
the purpose of issuing the order;
the essence of the order point by point;
position and name of the responsible person.

If the order indicates the performers, then each of them should be familiarized with it under the signature.

Sample order for holding a New Year's corporate party

About holding
corporate celebration
New Year

In connection with the celebration of the New Year, as well as for the development corporate culture and strengthening relationships with partners

I ORDER:

Hold a corporate celebration of the New Year on December 27, 20__.
Submit the action plan to senior manager A. S. Ivanchenko for approval by November 10, 20__.
Submit the list of employees for promotion to the head of the personnel department E. G. Sapronov for approval by November 15, 20__.
Submit the list of invited partners for approval to Commercial Director N. G. Golikov by November 15, 20__.
Submit the cost estimate to Senior Accountant V. N. Mamoev for approval by November 20, 20__.
Responsible for the preparation and holding of the event to appoint senior manager A. S. Ivanchenko.
I reserve control over the execution of this order.

CEO ……………………………………. A. S. Fedchenko

The dates in the order example are conditional. In fact, it is better to start preparing for the New Year holidays in advance.

korporativus.com

SAMPLE ORDER ON THE PREPARATION OF FESTIVE EVENTS

Limited Liability Company

(LLC Nova)

ORDER N 98-1

on the preparation and holding of festive events on the occasion of the New Year

In connection with the celebration of the New Year

I ORDER:

1. Pay all employees a one-time bonus in the amount of 200,000 soums.

2. Provide material assistance to non-working pensioners in the amount of 6 MMW.

3. Give gift sets worth 35,000 UZS to the children of employees under the age of 12.

4. Organize Christmas tree for children of employees (buy tickets for a New Year's performance).

5. Organize a festive performance for the pupils of the Orphanage N 21 in Tashkent.

6. Provide gratuitous financial assistance in the amount of 2,000,000 UZS to the Sakhovat House (for the elderly and disabled) in Samarkand.

7. Appoint a person responsible for organizing and holding the events specified in paragraphs. 1 - 6 head of the personnel department (Isaeva A. B.).

By December 5, 2011, prepare and submit for consideration and approval an action plan and cost estimate in the prescribed form.

8. Organize a New Year's promotion by distributing promotional material (souvenirs with a logo), purchasing Christmas decorations and festive window dressing within the allocated funds - 650,000 soums. Appoint the head of the marketing department - S. N. Aripov as the responsible person.

9. The accounting department of the enterprise to make the necessary calculations and write off expenses in accordance with the norms of accounting and tax legislation (D. M. Ibragimova).

Name of the organization ORDER ________________ N _______________ __________________________________ Place of publication On holding _____________________ (indicate the event) For the purposes of ______________________________________________________________ I ORDER: 1. Conduct "__" ________ ___

Order for a celebration

(option: in the period from ____________ to ____________) ________________________________________________________________ (specify event) ______________________________________________________. 2. Approve the Program of carrying out ___________________ (Appendix N 1). (indicate event) 3. Approve the estimate of hospitality expenses for holding ___________ (indicate ____________ in the amount of _______ (_________) rubles (Appendix N 2). event) 4. Allocate to the Chief Accountant ____________________________ cash in the amount established by the estimate of hospitality expenses (Appendix N 2), and within the time limit of ____________________________, submit a report on hospitality expenses for the event held, confirming them with the relevant primary documents. 5. Approve the list of employees of the organization for participation in _____________: - ____________________________________________________________________; (indicate the position and full name of the employee) - ____________________________________________________________________; (indicate the position and full name of the employee) - ____________________________________________________________________; (indicate the position and full name of the employee) - ________________________________________________________________________. (indicate the position and full name of the employee) 6. Head of _____________ department _______________________ to provide __________________________________________________________________ during the event. 7. To impose control over the execution of this order on ________________________________________________________________________________. (indicate the position and full name) Name of the position of the head of the organization Signature Explanation of the signature of the Visa I am familiar with the order: Signature Explanation of the signature Date of the Appendix: - N 1 - Program of ______________________________; (indicate the event) - N 2 - Estimated costs for carrying out ____________________________. (specify event)

Document page source: https://belforma.net/forms/Order/Order_to_hold_the event

How to make an order for representation expenses

Representation expenses are expenses of an accountable person in the interests of the company, listed in paragraph 2 of article 264 of the Tax Code of the Russian Federation. For their production, it is necessary to issue an order, which will indicate the amount to be spent, as well as information on the direction of representation expenses. A sample order can be downloaded below.

Hospitality expenses include expenses of an accountable person for holding various events, meetings of partners, business conversations, organization of accommodation for company guests, their meals (for example, breakfasts, lunches with representatives of counterparties), expenses for transporting company guests to their place of residence, costs for interpreter services for foreign guests.

Funds for carrying out such activities are issued as a report to the representative of the company on the basis of his statement justifying the expenses.

We draw up an order on representation expenses - a sample

After agreeing the application with the head and confirming the absence of debts for previously issued advance amounts, the accountable person can receive funds for hospitality expenses.

The company can set the rates for such expenses for the year ahead, limiting the amount of expenses to the rates for various types representative expenses. An order may be issued in relation to a specific event that the company needs to organize, for example, an order to organize negotiations.

How to apply for representation expenses

If the order is drawn up for the whole enterprise for a year in order to establish the norms for hospitality expenses, then an order is given to establish these norms in a certain amount - then a list of expenses is given indicating the expenses in rubles per person per day.

In such an order, a person responsible for execution and control is appointed. Such a document is drawn up at the beginning of the year for which the estimate is made.

Download a sample order on representation expenses for 2018 - link.

If the order is issued in relation to a specific event - negotiations, meeting, business lunch, etc., then the corresponding heading is indicated, briefly describing the essence of the content.

Hold the specified event - information about the event to be organized, the date and place of its holding, as well as a list of persons who must prepare this event, are indicated, it is these persons who receive funds for hospitality costs associated with the specified event;
Information about the program of the event, which should be guided by the appointed persons;
To make hospitality expenses taking into account the estimate drawn up for this event;
Prepare documentation by responsible persons about the event and the funds spent - usually a period of no more than three days is allotted for the preparation of reports, an act of debiting money and other papers;
Write off hospitality expenses on the basis of documents submitted by responsible persons in accounting, this order is usually given to the chief accountant;
Appoint a person responsible for monitoring the execution of the order.

Such an administrative form is approved by the head, after which all the responsible persons named in it get acquainted with it against signature.

Sample order for negotiation - download.

Event Order

Order for holding an event sample

Order on the preparation and holding of the exhibition. Creation of the organizing committee, working groups and directorate of the exhibition

After the preliminary study of the situation, the discussion and the decision to hold the exhibition, the organization proceeds to the development and implementation of the exhibition project. The work begins with the development of the concept of the exhibition and the execution of the first order for the preparation of the exhibition.

Order for a corporate party: sample

Then other orders will be issued, but in order to ensure that work processes are not interrupted due to the preparation of regular orders, it is very important to carefully and efficiently work out the fundamental document. It should provide for all the necessary instructions, critical dates completion of work, legal relations, responsibility and control of execution. Only on the basis of clear administrative documents, clear planning and organization of work is possible. Orders refer to organizational and administrative documentation.

The first paragraphs of the order establish the period, goals and objectives of the exhibition. Then follow the points on the organization of priority work, the distribution of instructions and the appointment of responsible executors. The most important of them: the creation of an organizing committee that develops the ideology of the exhibition, a working group under it and the exhibition management to manage ongoing work. Their task is to develop a thematic ideology of the exhibition with the definition of the main sections of the exhibition, the most important areas of work and the feasibility study of the project.

Creation of an organizing committee, working groups and directorate of the exhibition to develop the thematic ideology of the exhibition and ensure coordination of work on its preparation and holding. Representatives of ministries, administration (city, region, etc.) are invited to its membership; industry associations and unions, public organizations, mass media that have shown interest in this exhibition, and these departments and institutions themselves are included in the list of co-organizers of the exhibition. The most important exhibitions and fairs in Russia are sometimes patronized by the Government of the Russian Federation and even by the President.

The help of the administration and the government in holding exhibitions is invaluable if it is provided with enthusiasm and interest. The presence of their representatives in the organizing committees is highly desirable. Their organizational capabilities, material potential help to hold the exhibition at a high technical and quality level. Leaders are involved in the work of the organizing committee large enterprises, associations, scientific societies and public organizations, and for individual exhibitions - even representatives of political movements and parties. The composition of the organizing committee is determined depending on the scale and significance of the future exhibition.

Functions of the organizing committees of exhibitions: The organizing committee of the exhibition specifies the thematic focus of the exhibition, the timing of its preparation and opening; approves the main sections, thematic plans, lists of exhibits that deserve special attention, design projects, a comprehensive work plan for the preparation of the exhibition and related events during its operation. In the complex, this is the “Concept of the Exhibition”. The organizing committee monitors the timely completion of all works and assists in solving complex issues, approves the procedure for opening the exhibition, considers issues related to inviting honored guests, preliminary results of the exhibition and a report on its holding.

The Organizing Committee is a representative body. It meets periodically and discusses or resolves issues prepared by its executive bodies - the executive secretary of the organizing committee or the working group. In some cases, instead of the working group, the organizing committee appoints an executive secretary. Some specific issues at the meeting of the organizing committee may be submitted by the exhibition management, which is executive body organizing organization.

To organize the current and operational work on the preparation and holding of the exhibition, the organizer creates a special management body - the directorate. The Directorate is appointed by order of the enterprise to achieve the goals and objectives of the exhibition and is its executive body. The Directorate develops a draft concept of the exhibition and other documents, plans. work, establish contacts with all organizations and services participating in the exhibition; carries out operational control of the progress of work. The Directorate directly works with designers, builders, assemblers and graphic designers; actively promotes the interaction of all participants in a large and complex work; ensures the coherence of the work of the entire team as a whole. She is also responsible for administration on the territory of the exhibition and for the implementation of all the events planned jointly with the organizing committee during the exhibition. The director and employees of directorates may have. exclusive, dual or triple functions, more or less powers. For consideration as an example, we can take the management, typical for an international exhibition, consisting of: director, first deputy director, deputy director for administrative issues, chief artist, methodologist, transport specialist, accountant, house manager, senior translator, office secretary.

The director of the exhibition, as a rule, is not just a business administrator, but also an experienced advertising organizer, businessman, artist-designer, educator and ideologist at the same time. He manages the activities of not only the management, but also the entire staff of the exhibition at all stages of work; provides normal conditions for its work and residence in the venues of the exhibition. He is responsible for all financial and economic activities of the exhibition and is the manager of loans. He enters into contracts and agreements with contractors. It is the director who is obliged to ensure that each employee has a clear knowledge of their duties and systematic work to improve their cultural and professional training.

Deputy directors are his closest assistants in solving various issues in accordance with the distribution of duties. For example, the first deputy director organizes the design, installation and maintenance of expositions. In the absence of the director, he performs his direct duties.

The chief artist develops a project for the design of expositions, carries out architectural supervision of the project and the production of elements of decoration. Together with the director, he takes part in negotiations with the management of firms and organizations on the issues of concluding agreements and contracts regarding the design, installation and decoration of expositions and individual stands. He directly supervises a team of designers and artists, controls the quality of work of teams of installers and decorators.

The methodologist participates in the development of the concept of the exhibition, manages the development of the thematic plan, controls the compliance of the installation and design of expositions with the project, instructs translators, helps guides accompanying honored guests to adapt the texts of their stories to the conditions of the exhibition, takes part in the reception of delegations and guests of honor.

The transport specialist organizes transport-forwarding and loading-unloading operations, import and export of goods from airports and customs, organizes the implementation of customs formalities, calculates the cost of these works for inclusion in the cost estimate, submits the necessary documents to the planning and financial department, controls the fulfillment of obligations by transport-forwarding companies, provides exhibitors with vehicles.

The head of the household stores and issues materials, overalls, representative souvenirs, provides the staff with everything necessary, keeps records of acquisitions and expenses. On behalf of the management organizes protocol events. He is responsible for correct design documents related to the acquisition, storage and consumption of materials and representative products.

The accountant participates in the development of cost estimates for the exhibition; and if the exhibition is held abroad, it carries out the necessary work to open directorate accounts in a foreign bank. In addition, he controls the correct spending of budget appropriations; approves the financial documents of the directorate, provides a second signature on payment orders and claims. He carries out all payment transactions and draws up settlement materials for them, controls the conduct of settlements under concluded contracts and agreements, by order of the directorate issues money to employees, makes different payments, prepares a report on the economic and financial activities of the exhibition management.

The senior translator supervises the work of translators, provides translation of visitors' reviews and other materials as directed by the management, and, if necessary, provides methodological assistance and advice to the exhibition staff on translation issues .

Office — secretary secretary — clerk , secretary — the referent maintains correspondence and office work of the exhibition management , prints everything Required documents directorates .

Section head . If at the international exhibition the domestic Vienna exposition is presented in several sections , in addition to the listed positions, the heads of sections can be included in the directorate of the exhibition . They are appointed from among the works nicknames of the organizer of the exhibition or from specialists of departments and enterprises , presented at the exhibition . He is responsible for the preparation and operation of the relevant section . he helps the management in vocational training staff of your section , specifies the tasks of the directorate , distributes according to instructions and bring them to the performers , controls the work , is responsible — for discipline and order nom plot . for stand attendants, the head of the section is immediately the main coordinator of their work . For all any organizational issues stand attendants in the first place turn to the head of the section .

Structure, staffing and the financial plan of the exhibition management are the basic organizational documents that determine the composition of services, staffing limits, salary fund, cost limits and planned income from the exhibition event.

The structure of the directorate is a document approved by the management and defining the composition of the services of the exhibition directorate, their relationship with the directorate and among themselves. The structure of the directorate can be represented by a list of services or framed by graphic blocks with the names of departments, interconnected by lines of subordination.

The staffing table is a document approved by the management and establishing the number of directors for individual specialists and for the directorate as a whole, as well as determining wage limits and the annual salary fund.

Financial plan and budget of the exhibition.

Development of cost estimates

The financial plan of the exhibition is strategic plan economic and commercial work, with the help of which, at the expense and cost of work, they project the expected profitability of the event and the direction of activity for which profit will be generated.

Development of cost estimates and costing of works. Cost estimates for exhibitions can have a very different composition of articles and their combinations, but the columns of the estimate table are constant. Each estimate must be approved and signed by the developer.

Statement financial plan and the budget of the exhibition event. Planning income from the exhibition _ is the development of a financial plan. First of all, it is an assessment of the situation and identification of all possible sources of cash receipts from the exhibition , side events , performed works and services . financial planning howl proceeds — this is the approval of income items for the ongoing exhibition event in rubles and foreign currency . In addition to the main income items of such , How : Exhibitors' payments for rent of space and construction of stands , may be included here :

— revenue for reference — information service ;

— revenue from communications and telecommunications services ;

— revenue from car and equipment rental ;

— proceeds from the sale of entrance tickets and passes ;

— lottery revenue ; attractions and cultural programs ;

— revenue from intermediary assistance to clients ;

‘- revenue outlets and catering organizations ; —

proceeds from the dismantling of the exhibition and technical assistance exhibitors ;

— sales tax and other charges , included in the becoming prices .

A complete set of income items usually consists of a traditional part and new proposals. , which are the fruit of creative claim of the company's specialists in the organization of a specific rates . Draft financial plan developed by specialists , after consideration and agreement with the interested service m And , is approved by the head of the enterprise and becomes a guide to action for the exhibition management .

Approval and control of the exhibition budget . To implement the work and financial plan , from the very beginning of work will require Xia money .

The main sources of income are registration fees of exhibitors and payments for the lease of space.

Other financial sources may be : —

sponsor contributions ;

— shares of co-organizers of the exhibition or co-founders of the fair ;

– an order for the preparation and holding of an exhibition (fair) with financing of works public organizations, associations, unions or local administrations;

— programs of local administrations, departments, the government or the presidential administration to support exhibition activities;

— proceeds from barter transactions and clearing operations.

The development of proposals for the funds allocated for the exhibition is the concern of the planning and financial service of the enterprise. It prepares recommendations not only on the amount of allocated funds, but also on the composition of funding sources. The planning and financial service submits its proposals in the form of the “Exhibition Budget” project for approval to the management of the enterprise. Only after the approval of the budget of the event as a whole, the exhibition management can spend funds within the established limits for each item of the cost estimate. The total amount of financing of the exhibition is entered in the order on its preparation and holding in the form of the item “Allocate funds in rubles and foreign currency for the preparation and holding of the exhibition”, and the accounting department is instructed by the same order to pay the corresponding costs upon presentation of the necessary payment documents.

Read in the same book: The conceptual apparatus of modern exhibition activities | Exhibition functions in modern society. Goals and objectives of the organizers | Modern systems exhibition organization resource management | Exhibition manager and the nature of the requirements for him | Choosing a new exhibition theme, establishing a new fair | Selection of premises, advertising and exhibition acquisition | Events planned and implemented after the exhibition | Organization of the exhibition and its closing | Exhibition opening hours. Organization of visitor flows | Interaction of the exhibition management with exhibitors and stand personnel | mybiblioteka.su - 2015-2018. (0.009 sec)

Accounting for the costs of a corporate event between tax and accounting there is a difference due to the fact that accounting, unlike tax accounting, accepts expenses in full. Indeed, as a rule, the company pays the cost of holding a banquet in one amount, without a personal breakdown. Corporate events always require not only organizational efforts, but also some expenses.

Choose the most convenient way for you to account for the cost of a New Year's corporate party - the best answers from experts in taxation, accounting and law.

The next problem is that the company will not be able to deduct VAT on the costs of holding a New Year's Eve party. According to the paragraph, expenses for corporate events are other expenses of the company. If the tax authorities cannot confirm the fact of participation of each specific employee in the holiday and the amount of his income cannot be reliably determined, then the additional charges of personal income tax made by the inspectors do not comply with current legislation.

For some reason, they think that such expenses are focused on the needs of the internal use of the taxpayer and cannot be attributed to his expenses (letters dated 2. The most harmless option is to write off the costs for the New Year holiday at the expense of the company's net profit. N 2, letter from the Department of Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation from the city of

It would seem that this ordinary, in its essence, document should be completely understandable and specific. Upon returning from a business trip, the employee must draw up a written report on the work performed during the business trip within three days.

Order for a corporate party consultant plus

Expenses for holding celebratory corporate events are recognized as other expenses (Art. The inspectors are against such accounting, but the judges are on the side of the companies (decree of the face of the metropolitan area from the city of

What other documents need to be drawn up to reflect hospitality expenses in tax accounting? Conducting tax payer's expenses. According to Fri, expenses for corporate events are other expenses of the company.

Is it possible to reduce the inevitable costs of a feast, which is designed to strengthen the corporate spirit? And the employees begin to decorate the office and discuss the scenario of the solemn corporate party.

The director (or deputy director) of our company is friends (already with families!) With the deputy (head) of the department. Minutes are drawn up at the end of the meeting. general meeting founders, which will record their decision on the use of retained earnings of the past years for a corporate holiday. a selection of more fundamental documents upon request an order for holding a corporate party. The procedure for proving the costs of holding an event should be prescribed in the contract criteria. An estimate for holding a corporate event is a standard.

Paragraph 2 of Article 264 of the Tax Code of the Russian Federation correctly states that expenses for an entertainment and recreation company cannot be written off. Please, send someone who has a standard, or a form of order for the use by employees of corporate communications. In the same order, it is necessary to indicate the persons responsible for holding the event, as well. Corporate entities are formalized as marketing promotions held for the order for the implementation of expenses and conduct. What is included in entertainment expenses?

___________________________________________________________ (name of organization) ORDER N _______ _________ "__" ________ ___ d. On holding ___________________________ (indicate the event) In order to establish and (or) maintain mutual cooperation with ___________________________________, I ORDER: 1. Hold "__" _______ ___ y. 2. Approve the Program of carrying out ___________________ (Appendix N 1). (indicate the event) 3. Approve the estimate of hospitality expenses for holding ___________ (specify ____________ in the amount of _______ (_________) rubles (Appendix N 2). event) 4. To the Chief Accountant ____________________________ allocate funds in the amount established by the estimate of hospitality expenses (Appendix N 2), and submit a report on hospitality expenses for the hospitality events held, confirming them with relevant primary documents, on time ____________________________. 5. Approve the list of employees of the organization for participation in _____________: - ____________________________________________________________________; (indicate the position and full name of the employee) - ____________________________________________________________________; (indicate the position and full name of the employee) - ____________________________________________________________________; (indicate the position and full name of the employee) - ________________________________________________________________________.

(indicate the position and full name of the employee) 6. To the head of the transport department _______________________ provide transport services for representatives of _________________________ during the event. 7. I reserve control over the execution of this order (option: assign to ______________________________). (indicate the position and full name) Applications: - N 1 - Program of the ______________________________; (indicate the event) - N 2 - Estimated costs for carrying out ____________________________. (indicate the event) Head _________________ _________________ ________________ (signature) (full name) The following people are familiar with the order: "__" ________ ___ g. ____________ ____________ (signature) (full name)

Source - CJSC "Yurinform V"

One head is good, but several heads are a herd.

To write off the costs of a New Year's corporate party, the accounting department may require the directorate to issue an appropriate order.

What should be written in it?

An order to hold a corporate party, like any other order of the director, is drawn up on the appropriate form.

Name of the organization;
number and date of the order;
the topic of the order;
the purpose of issuing the order;
the essence of the order point by point;
position and name of the responsible person.

If the order indicates the performers, then each of them should be familiarized with it under the signature.

Sample order for holding a New Year's corporate party

KodoTour LLC

About holding
corporate celebration
New Year

In connection with the celebration of the New Year, as well as in order to develop corporate culture and strengthen relations with partners

I ORDER:

Hold a corporate celebration of the New Year on December 27, 20__.
Submit the action plan to senior manager A. S. Ivanchenko for approval by November 10, 20__.
Submit the list of employees for promotion to the head of the personnel department E. G. Sapronov for approval by November 15, 20__.
Submit the list of invited partners for approval to Commercial Director N. G. Golikov by November 15, 20__.
Senior accountant V.
Responsible for the preparation and holding of the event to appoint senior manager A. S. Ivanchenko.
I reserve control over the execution of this order.

CEO ……………………………………. A. S. Fedchenko

The dates in the order example are conditional. In fact, it is better to start preparing for the New Year holidays in advance.

Order for New Year's corporate party

New Years corporate party

Read also:

Event Order

Name of the organization ORDER ________________ N _______________ __________________________________ Place of publication On the conduct of _____________________ (indicate the event) For the purposes of ______________________________________________________________ I ORDER: 1.

Conduct “__” ________ ___ (option: in the period from ____________ to ____________) __________________________________________________________ (specify the event) ____________________________________________________________. 2. Approve the Program of carrying out ___________________ (Appendix N 1). (indicate event) 3. Approve the estimate of hospitality expenses for holding ___________ (indicate ____________ in the amount of _______ (_________) rubles (Appendix N 2).

event) 4. To the Chief Accountant ____________________________, allocate funds in the amount established by the estimate of hospitality expenses (Appendix N 2), and submit a report on hospitality expenses for the event held by the deadline ____________________________, confirming them with relevant primary documents. 5. Approve the list of employees of the organization for participation in _____________: - ____________________________________________________________________; (indicate the position and full name of the employee) - ____________________________________________________________________; (indicate the position and full name of the employee) - ____________________________________________________________________; (indicate the position and full name

employee) - __________________________________________________________________________. (indicate the position and full name of the employee) 6. Head of _____________ department _______________________ to provide __________________________________________________________________ during the event.

7. To impose control over the execution of this order on ________________________________________________________________________________. (indicate the position and full name) Name of the position of the head of the organization Signature Explanation of the signature of the Visa I am familiar with the order: Signature Explanation of the signature Date of the Appendix: - N 1 - Program of ______________________________; (indicate the event) - N 2 - Estimated costs for carrying out ____________________________. (specify event)

Document page source: http://belforma.net/forms/Order/Order_to_hold_event