Paid services agreement is regulated by article 779 of the Civil Code.
Its essence lies in the fact that one side -Performer - undertakes, by the other side - the customer - to carry out certain activities within a specified period of time. The customer, in turn, is obliged to pay for these activities.
In drawing up a paid services agreement it is important to formulate his subject, as it affects taxation.
Subject of the contract of paid services
Since the Russian tax legislationthe execution of works and provision of services are taxed in different ways, in the preparation of the contract it is important to formulate his subject. So, work is an activity which is the result of material expression, and it can be implemented. The service, according to Article 38 of the Tax Code, recognized activity not having a tangible expression, the results of which can be realized and consumed in the course of this activity.
These types of civil-law agreementsconcerns the provision of telecommunications services and training, as well as medical, veterinary, consulting, auditing, information, etc. You should also be noted that the paid services agreement can not be concluded in areas such as.:
- Bank accounts and embeddable
- Asset management imuschestvom-
- Implementation of research, development and technological workers
- Transport and transport ekspeditsiya-
- Calculations, storage, commission, committee.
On how the agreement will be formulated histhe subject will depend on how the need to draw up the documents, confirming its fulfillment. To ensure that the tax authorities did not arise too many questions, formulating the subject of the contract is better not to use foreign words and terms - coaching, training, etc., and select the appropriate value, and that the list of services contained in the Tax Code. In the case where similar values found, give a clear and detailed description of the subject of the contract to avoid any doubt as to the need for this type of services to enhance the efficiency of the main activities of your company.
What else should pay attention
Because this type of civil contractsreduces indicators such as income, the tax authorities checked very carefully the necessity of their detention. To avoid unnecessary questions, give not only a clear statement of the subject matter of the contract, but shall describe in detail the composition and volume of services provided.
The text of the agreement or its annexbe sure to specify those quality criteria, according to which the assessment of the services provided will be carried out. The document, which confirms the fact of the execution of the contract and the provision of services, is a bilateral act. It is necessary that the sums paid by the company under the contract have been properly reflected in the accounting documents, and you were able to justify the costs incurred and the correct calculation of income tax without any problems.