Clause 5, clause 7, article 272 of the code. Procedure for recognizing expenses. Composition of material expenses in tax accounting

1. Expenses accepted for tax purposes taking into account the provisions of this chapter are recognized as such in the reporting (tax) period to which they relate, regardless of the time of actual payment Money and (or) another form of payment, unless otherwise provided by paragraph 1.1 of this article, and are determined taking into account the provisions of Articles 318 - 320 of this Code.

Expenses are recognized in the reporting (tax) period in which these expenses arise based on the terms of the transactions. If the transaction does not contain such conditions and the relationship between income and expenses cannot be clearly defined or is determined indirectly, the expenses are distributed by the taxpayer independently.

If the terms of the agreement provide for the receipt of income over more than one reporting period and do not provide for the phased delivery of goods (work, services), expenses are distributed by the taxpayer independently, taking into account the principle of even recognition of income and expenses.

The taxpayer's expenses, which cannot be directly attributed to the costs of a specific type of activity, are distributed in proportion to the share of the corresponding income in the total volume of all income of the taxpayer.

1.1. The taxpayer recognizes expenses from carrying out activities related to the production of hydrocarbons in a new offshore hydrocarbon field in the tax (reporting) period to which they relate, regardless of the time of actual payment of funds and (or) other form of payment, but not earlier than the date of allocation of a new offshore hydrocarbon deposit on a subsoil plot or in the cases provided for in paragraph 8 of Article 261 of this Code, the date of the taxpayer’s decision to complete development work natural resources or part thereof on a specified subsoil plot or on the complete cessation of work on a subsoil plot due to economic infeasibility, geological futility or other reasons.

If more than one new offshore hydrocarbon deposit is allocated on a subsoil plot, the amount of expenses up to the date of allocation of new offshore hydrocarbon deposits on a subsoil plot related to activities related to the production of hydrocarbon raw materials at a new offshore hydrocarbon deposit carried out at each new offshore hydrocarbon deposit this subsoil plot is determined taking into account the provisions of paragraph 4 of Article 299.4 of this Code.

The expenses specified in this paragraph, expressed in foreign currency, for tax purposes are recalculated into rubles at the official rate established by the Central Bank Russian Federation on the dates corresponding to the dates of recognition of similar types of expenses in accordance with paragraphs 2 - 8.1 of this article, without taking into account the provisions of the first paragraph of this paragraph, as well as the provisions of paragraphs 7 and 8 of Article 261 of this Code.

2. The date of material expenses is recognized as:

date of transfer of raw materials and materials into production - in terms of raw materials and materials attributable to the goods (work, services) produced;

date of signing by the taxpayer of the certificate of acceptance and transfer of services (works) - for services (works) of a production nature.

3. Depreciation is recognized as an expense on a monthly basis based on the amount of accrued depreciation, calculated in accordance with the procedure established by Articles 259, 259.1, 259.2 and 322 of this Code.

Expenses in the form of capital investments provided for in paragraph 9 of Article 258 of this Code are recognized as indirect expenses of the reporting (tax) period on which, in accordance with this chapter, the start date of depreciation falls (date of change initial cost) fixed assets in respect of which capital investments were made.

4. Labor costs are recognized as an expense on a monthly basis based on the amount of labor costs accrued in accordance with the article of this Code.

5. Expenses for the repair of fixed assets are recognized as an expense in the reporting period in which they were incurred, regardless of their payment, taking into account the specifics provided for in Article 260 of this Code.

5.1. Standardization expenses incurred by the taxpayer independently or jointly with other organizations (in an amount corresponding to its share of expenses) are recognized for tax purposes in the reporting (tax) period following the reporting (tax) period in which the standards were approved as national standards national body of the Russian Federation for standardization or registered as regional standards in the Federal Information Fund of Technical Regulations and Standards in the manner established by the legislation of the Russian Federation on technical regulation.

6. Expenses for compulsory and voluntary insurance (non-state pension provision) are recognized as an expense in the reporting (tax) period in which, in accordance with the terms of the agreement, the taxpayer transferred (issued from the cash register) funds to pay insurance (pension) contributions. If the terms of an insurance contract (non-state pension provision) provide for the payment of an insurance (pension) contribution in a one-time payment, then under contracts concluded for more than one reporting period, expenses are recognized evenly over the term of the contract in proportion to the number of calendar days of the contract in the reporting period. If the terms of the insurance contract (non-state pension provision) provide for payment of the insurance premium (pension contribution) in installments, then under contracts concluded for more than one reporting period, expenses for each payment are recognized evenly over the period corresponding to the period for payment of contributions (year, half-year, quarter, month), in proportion to the number of calendar days of the agreement in the reporting period.

7. The date of non-operating and other expenses is recognized, unless otherwise established by Articles 261, 262, 266 and 267 of this Code:

1) date of accrual of taxes (fees, insurance premiums) - for expenses in the form of amounts of taxes (advance payments for taxes), fees, insurance premiums and other obligatory payments;

2) the date of accrual in accordance with the requirements of this chapter - for expenses in the form of amounts of contributions to reserves recognized as expenses in accordance with this chapter;

3) the date of settlements in accordance with the terms of concluded agreements or the date of presentation to the taxpayer of documents serving as the basis for making settlements, or the last date of the reporting (tax) period - for expenses:

in the form of commission fees;

in the form of expenses for payment to third parties for work performed (services provided);

in the form of rental (leasing) payments for rented (leased) property;

in the form of other similar expenses;

4) date of transfer of funds from the current account (payment from the cash desk) of the taxpayer - for expenses:

in the form of amounts of paid allowances;

in the form of compensation for the use of personal cars and motorcycles for business trips;

in the form of interest accrued on the amount of claims of the bankruptcy creditor in accordance with the legislation on insolvency (bankruptcy);

5) date of approval advance report- for expenses:

on business trips;

for entertainment expenses;

for other similar expenses;

6) the date of transfer of ownership of foreign currency and precious metals when carrying out transactions with foreign currency and precious metals (including on unallocated metal accounts), as well as the last day of the current month - for expenses in the form of negative exchange rate differences on property and claims ( liabilities), the value of which is expressed in foreign currency (except for advances), and negative revaluation of the value of precious metals and claims (liabilities) expressed in precious metals, carried out in the manner established regulations Central Bank of the Russian Federation;

7) the date of sale or other disposal of securities (partial repayment of the nominal value of a security during the period of its circulation, provided for by the terms of issue), including the date of termination of obligations to transfer securities by offsetting counter similar claims - for expenses associated with the acquisition of securities, including their cost;

8) the date of recognition by the debtor or the date of entry into legal force of the court decision - for expenses in the form of amounts of fines, penalties and (or) other sanctions for violation of contractual or debt obligations, as well as in the form of amounts of compensation for losses (damage);

9) the date of transfer of ownership of foreign currency - for expenses from the sale (purchase) of foreign currency;

10) date of sale of shares, shares - for expenses in the form of the cost of acquisition of shares, shares.

8. Under loan agreements or other similar agreements (including debt obligations issued securities), the duration of which falls on more than one reporting (tax) period, for the purposes of this chapter the expense is recognized as incurred and is included in the relevant expenses at the end of each month of the corresponding reporting (tax) period, regardless of the date (terms) of such payments provided for by the agreement .

If a loan agreement or other similar agreement (including debt obligations issued by securities) stipulates that the fulfillment of an obligation under such an agreement depends on the value (or other value) of the underlying asset with a fixed accrual during the period of validity of the agreement interest rate, expenses accrued based on this fixed rate are recognized on the last day of each month of the corresponding reporting (tax) period, and expenses actually incurred based on the current value (or other value) of the underlying asset are recognized on the date of fulfillment of the obligation under this agreement.

In the event of termination of the agreement (repayment of the debt obligation) during a calendar month, the expense is recognized as incurred and is included in the corresponding expenses on the date of termination of the agreement (repayment of the debt obligation).

The provisions of this paragraph do not apply to expenses in the form of interest accrued on the amount of claims of the bankruptcy creditor in accordance with the legislation on insolvency (bankruptcy).

8.1. Expenses for the acquisition of leased property specified in are recognized as an expense in those reporting (tax) periods in which, in accordance with the terms of the agreement, rental (leasing) payments are provided. In this case, these expenses are taken into account in an amount proportional to the amount of rental (leasing) payments.

9. Lost power.

10. Expenses expressed in foreign currency are recalculated for tax purposes into rubles at the official rate established by the Central Bank of the Russian Federation on the date of recognition of the corresponding expense, unless otherwise established by this paragraph.

Claims (obligations), the value of which is expressed in foreign currency, property in the form of currency values are converted into rubles at the official rate established by the Central Bank of the Russian Federation on the date of transfer of ownership of the specified property, termination (fulfillment) of claims (obligations) and (or) on the last day of the current month, depending on what happened earlier.

If, when recalculating the value of claims (obligations) expressed in foreign currency (conventional monetary units) payable in rubles, a different foreign exchange rate is applied, established by law or by agreement of the parties, the recalculation of expenses, claims (obligations) in accordance with this paragraph is carried out according to this course.

In the case of transfer of an advance or deposit, expenses expressed in foreign currency are converted into rubles at the official rate established by the Central Bank of the Russian Federation on the date of transfer of the advance or deposit (in the part attributable to the advance or deposit).

Claims, the value of which is expressed in foreign currency, under a loan agreement to finance a foreign geological exploration project (including arrears on accrued interest) are converted into rubles at the official rate established by the Central Bank of the Russian Federation on the date of the decision on the foreign geological exploration project, determined in the manner established by paragraph 6 of Article 271 of this Code.

Expenses in the form of negative exchange rate differences arising as a result of recalculation of claims under a loan agreement to finance a foreign geological exploration project on the date of the decision on the foreign geological exploration project are recognized as part of non-operating expenses in one of the following ways:

in the event of termination of obligations under a loan agreement to finance a foreign geological exploration project in full without satisfying the property claims of the taxpayer in connection with the completion of work on the specified foreign geological exploration project and recognition of such a project as economically inexpedient and (or) geologically unpromising, they are not taken into account for the purposes of taxation;

in the event that a loan agreement for financing a foreign geological exploration project does not comply with any of the conditions specified in paragraph 11 of Article 261 of this Code, they are taken into account in full on the date when such a condition was violated;

in other cases, they are taken into account evenly over two years, starting from the month following the month in which the decision was made on a foreign geological exploration project.

Starting from the day following the date of the decision on a foreign geological exploration project, the recalculation of claims, the value of which is expressed in foreign currency, under the corresponding loan agreement for financing a foreign geological exploration project into rubles is made in rubles general procedure established by paragraphs one through four of this paragraph.

Article 272. Procedure for recognizing expenses using the accrual method

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code dated January 28, 2020
entered into force on 01/01/2002

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Expenses accepted for tax purposes taking into account the provisions of this chapter are recognized as such in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds and (or) other form of payment, unless otherwise provided in paragraph 1.1 of this articles, and are determined taking into account the provisions of Articles 318 - 320 of this Code.

If the terms of the agreement provide for the receipt of income over more than one reporting period and do not provide for the stage-by-stage delivery of goods (work, services), expenses are distributed by the taxpayer independently, taking into account the principle of uniform recognition of income and expenses.

The taxpayer recognizes expenses from carrying out activities related to the production of hydrocarbons in a new offshore hydrocarbon field in the tax (reporting) period to which they relate, regardless of the time of actual payment of funds and (or) other form of payment, but not earlier than the date of allocation of a new offshore hydrocarbon deposit on a subsoil plot or in the cases provided for in paragraph 8 of Article 261 of this Code, the date of the taxpayer’s decision to complete work on the development of natural resources or part thereof on a specified subsoil plot or to completely stop work on a subsoil plot in due to economic inexpediency, geological futility or other reasons.

The expenses specified in this paragraph, expressed in foreign currency, for tax purposes are recalculated into rubles at the official rate established by the Central Bank of the Russian Federation on the dates corresponding to the dates of recognition of similar types of expenses in accordance with paragraphs 2 - 8.1 of this article, without taking into account the provisions of paragraph one of this paragraph, as well as the provisions of paragraphs 7 and 8 of Article 261 of this Code.

The date of material expenses is recognized as follows:

the date of transfer of raw materials and materials into production - in terms of raw materials and materials attributable to the goods (work, services) produced;
the date of signing by the taxpayer of the certificate of acceptance and transfer of services (work) - for services (work) of a production nature.

Depreciation is recognized as an expense on a monthly basis based on the amount of accrued depreciation, calculated in accordance with the procedure established by articles 259.1, 259.2 of this Code.

Expenses in the form of capital investments provided for in paragraph 9 of Article 258 of this Code are recognized as indirect expenses of the reporting (tax) period on which, in accordance with this chapter, the start date of depreciation (date of change in the original cost) of fixed assets in respect of which capital investments have been made.

Labor costs are recognized as an expense on a monthly basis based on the amount of labor costs accrued in accordance with Article 255 of this Code.

Expenses for the repair of fixed assets are recognized as an expense in the reporting period in which they were incurred, regardless of their payment, taking into account the specifics provided for in Article 260 of this Code.

Standardization expenses incurred by the taxpayer independently or jointly with other organizations (in an amount corresponding to its share of expenses) are recognized for tax purposes in the reporting (tax) period following the reporting (tax) period in which the standards were approved as national standards national body of the Russian Federation for standardization or registered as regional standards in the Federal Information Fund of Technical Regulations and Standards in the manner established by the legislation of the Russian Federation on technical regulation.

Expenses for compulsory and voluntary insurance (non-state pension provision) are recognized as an expense in the reporting (tax) period in which, in accordance with the terms of the agreement, the taxpayer transferred (issued from the cash register) funds to pay insurance (pension) contributions. If the terms of an insurance contract (non-state pension provision) provide for the payment of an insurance (pension) contribution in a one-time payment, then under contracts concluded for more than one reporting period, expenses are recognized evenly over the term of the contract in proportion to the number of calendar days of the contract in the reporting period. If the terms of the insurance contract (non-state pension provision) provide for payment of the insurance premium (pension contribution) in installments, then under contracts concluded for more than one reporting period, expenses for each payment are recognized evenly over the period corresponding to the period for payment of contributions (year, half-year, quarter, month), in proportion to the number of calendar days of the agreement in the reporting period.

The date of non-operating and other expenses is recognized, unless otherwise established by articles , , , of this Code:

1) date of accrual of taxes (fees, insurance premiums) - for expenses in the form of amounts of taxes (advance payments for taxes), fees, insurance premiums and other obligatory payments;
2) the date of accrual in accordance with the requirements of this chapter - for expenses in the form of amounts of contributions to reserves recognized as expenses in accordance with this chapter;
3) the date of settlements in accordance with the terms of concluded agreements or the date of presentation to the taxpayer of documents serving as the basis for making settlements, or the last date of the reporting (tax) period - for expenses:

in the form of commission fees;
in the form of expenses for payment to third parties for work performed (services provided);
in the form of rental (leasing) payments for rented (leased) property;
in the form of other similar expenses;

4) date of transfer of funds from the current account (payment from the cash desk) of the taxpayer - for expenses:

in the form of amounts of paid allowances;
in the form of compensation for the use of personal cars and motorcycles for business trips;
in the form of interest accrued on the amount of claims of the bankruptcy creditor in accordance with the legislation on insolvency (bankruptcy);

5) date of approval of the advance report - for expenses:

on business trips;
for the maintenance of official transport;
for entertainment expenses;
for other similar expenses;

5) excluded. - Federal Law of May 29, 2002 N 57-FZ;
6) the date of transfer of ownership of foreign currency and precious metals when carrying out transactions with foreign currency and precious metals (including on unallocated metal accounts), as well as the last day of the current month - for expenses in the form of negative exchange rate differences on property and claims ( liabilities), the value of which is expressed in foreign currency (except for advances), and negative revaluation of the value of precious metals and claims (liabilities) expressed in precious metals, carried out in the manner established by regulations of the Central Bank of the Russian Federation;
7) the date of sale or other disposal of securities (partial repayment of the nominal value of a security during the period of its circulation, provided for by the terms of issue), including the date of termination of obligations to transfer securities by offsetting counter similar claims - for expenses associated with the acquisition of securities, including their cost;
8) the date of recognition by the debtor or the date of entry into legal force of the court decision - for expenses in the form of amounts of fines, penalties and (or) other sanctions for violation of contractual or debt obligations, as well as in the form of amounts of compensation for losses (damage);
9) the date of transfer of ownership of foreign currency - for expenses from the sale (purchase) of foreign currency;
10) date of sale of shares, shares - for expenses in the form of the cost of acquisition of shares, shares;
11) date of transfer of objects into state or municipal ownership social infrastructure- on expenses for the creation of social infrastructure facilities transferred free of charge into state or municipal ownership;
12) the date of interest payment stipulated by the loan agreement concluded by a specialized developer with an authorized bank for the provision of a targeted loan in accordance with Federal law dated December 30, 2004 N 214-FZ "On participation in shared construction apartment buildings and other real estate and on amendments to certain legislative acts of the Russian Federation" - for expenses in the form of interest under such a loan agreement.

Under loan agreements or other similar agreements (including debt obligations issued by securities), the validity of which falls on more than one reporting (tax) period, for the purposes of this chapter, the expense is recognized as incurred and is included in the relevant expenses at the end of each month of the corresponding reporting month. (tax) period, regardless of the date (terms) of such payments provided for by the agreement, with the exception of the expenses specified in subparagraph 12 of paragraph 7 of this article.

If a loan agreement or other similar agreement (including debt obligations issued by securities) stipulates that the fulfillment of an obligation under such an agreement depends on the value (or other value) of the underlying asset with the accrual of a fixed interest rate during the validity period of the agreement, expenses accrued based on this fixed rate, are recognized on the last day of each month of the corresponding reporting (tax) period, and expenses actually incurred based on the current value (or other value) of the underlying asset are recognized on the date of fulfillment of the obligation under this agreement.

Expenses for the acquisition of leased property specified in subparagraph 10 of paragraph 1 of Article 264 of this Code are recognized as an expense in those reporting (tax) periods in which, in accordance with the terms of the agreement, rental (leasing) payments are provided. In this case, these expenses are taken into account in an amount proportional to the amount of rental (leasing) payments.

Lost power. - Federal Law of April 20, 2014 N 81-FZ.

Expenses expressed in foreign currency are recalculated for tax purposes into rubles at the official rate established by the Central Bank of the Russian Federation on the date of recognition of the relevant expense, unless otherwise established by this paragraph.

Starting from the day following the date of the decision on a foreign geological exploration project, the recalculation of claims, the value of which is expressed in foreign currency, under the corresponding loan agreement for financing a foreign geological exploration project into rubles is carried out in accordance with the general procedure established by paragraphs one through four of this point.

Other articles in this section

Article 284.4. Features of the application of the tax rate to the tax base determined by taxpayers who have received the status of a resident of the territory of rapid socio-economic development in accordance with the Federal Law "On Territories of Rapid Social and Economic Development in the Russian Federation" or the status of a resident of the free port of Vladivostok in accordance with the Federal Law "On free port of Vladivostok"

1. Expenses accepted for tax purposes taking into account the provisions of this chapter are recognized as such in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds and (or) other form of payment, unless otherwise provided by paragraph 1.1 of this article, and are determined taking into account the provisions of Articles 318 of this Code.