Entrepreneurs often have a sponsorship of an organization taking care of their image.
How to arrange delivery of sponsorship, not to get into trouble with tax authorities?
Make a sponsorship agreement in two copies,treaty giving the appropriate form. Specify the document data about the sponsor, the amount of funds transferred, the purpose for which funds are transferred (for example, to carry out some activities, the purchase of equipment & nbsp- etc.). Check the contract advertising sponsorship donations purpose, if available, and be sure to please describe in detail the conditions and type of advertising.
Make an act of impurity-transmission of advertising services. Reflect the purpose of the transfer of funds in the organization of primary documentation, if the contract is not drawn up, which also eliminate the possibility of problems with tax authorities. Do not worry about the actual use of sponsorship funds. According to the Resolution of FAS BCO from 18.08.2005 of the year, it does not matter.
Apply for credit cash warrant obtainedamount, make the appropriate entry in the cash book and issue sponsor filled root of cash order. Take the payment order and the bank statement in the case of a non-cash transfer of funds.
Make an act of impurity-transmission or delivery note inIf sponsorship is not about money, but in the form of property. Keep documentary evidence of your advertising campaigns that have been organized on the basis of a contract. For example, the text is placed the ad, a copy of the print edition, etc.
Do not include the amount received by way of sponsorship, to taxable funds. Such income is not taxed.
Spend sponsorship in accounting Debit Account section 51 "Settlement accounts" and credit account 62 "Settlements with buyers and customers», the subaccount 62-2 "Advance Purchase".