Determine whether the purchased gifts to the state tax base in respect of income tax, VAT and personal income tax.• Since, according to article 252 NK the Russian Federation, to the reasonable expenses are equal only those that are directed at the implementation of the activities and profit of the organization, the gifts of equivalent status. Therefore, the tax base for calculation of income tax on the amount of money spent is not reduced, as evidenced by article 270 of the tax code. With the exception of gifts and prizes acquired through a marketing campaign, i.e., addressed to an indefinite circle of persons.• the Amount of the property donated to employees and third parties (customers and partners) are subject to VAT. In this case, the traditional deductions. • If your organization is going to present gifts to their employees, then they must pay personal income tax.
To prepare the necessary accounting documents. Among them:• bill of lading for the arrival of indicating the fact of purchase;• the invoice for the transfer of gifts;• a Bank statement confirming the payment (necessary for the payment of insurance premiums);• an Accounting statement evidencing the allotment of gifts to non-operating costs (item 12 of PBU 10/99);• financial information-calculation (for the calculation of contributions to the pension Fund);• Order of the head of the organization for the purchase of gifts with the attached list donee entities (the list is only relevant in the case of transfer of acquired assets and employees, as required signature of recipient).In accordance with article 217 of the tax code, personal income tax is not levied on gifts to employees, the cost of which over the past year, does not exceed 4 thousand RUB. (per person, per tax period). The amount of tax depends on the wording. You shouldn't use words like "prize" or "prize", because in this case you will have to pay 35% (item 2 of article 224 of the tax code) instead of 13%.
Swipe the gift with the following records.For VAT payers (GTS):• Dt 41 CT 60 (Buy gifts);• 19 Kt 60 Dt (Display VAT);• Dt 91/02 CT 41 (write-off of expenses on purchase of gifts);• Dt 91/02 CT 68/02 (VAT);• Dt 68/02 CT 19 (Submission of VAT).If VAT is not applicable (USN, UTII):• Dt 41 CT 60 (Buy gifts);• Dt 91/2 CT 41 (write-off of expenses on purchase of gifts).In excess of the amount of the gift in 4 thousand. you need to add the account №70 "Calculations with the personnel on payment".
Corporate gifts with logo can be saved, if you hold them in a marketing campaign. In this case, they are believed to be reasonable, i.e., on their amount and you can reduce the tax base of income tax. The only additional condition that there should be a list of the donee.