In any economic process, the loss of material values is inevitable - the so-called technological losses. The reasons for such losses may be poor-quality raw materials, breakdown of production equipment or incorrectly calculated norms and others. In tax accounting, technological losses within the established norm are taken into account as part of material costs.
In this section, we will consider: the concept of technological losses, economic justification and documentary evidence of technological losses, the procedure for their reflection in the accounting and tax accounting of the organization.
Technological losses losses are recognized in the production and (or) transportation of goods (works, services) due to the technological features of the production cycle and (or) the transportation process, as well as the physical and chemical characteristics of the raw materials used.
In accordance with paragraphs. 3 p. 7 art. 254 of the Tax Code Russian Federation(hereinafter - the Tax Code of the Russian Federation) technological losses in the production or transportation of goods (works, services) for the purposes of taxing the profits of organizations are equated to material costs.
Thus, the loss of raw materials and materials incurred by the organization in the production or transportation of finished products can be written off as a reduction in the tax base for corporate income tax as technological losses.
According to paragraph 1 of Art. 252 of the Tax Code of the Russian Federation for the purposes of taxing the profits of organizations when attributing technological losses during production or transportation to material costs, the fact of their economic feasibility and documentary evidence is important.
To comply with the above requirements, it is necessary to develop, approve and economically justify the standards of technological production. To account for technological costs, this requirement is set out in the Letter of the Ministry of Finance of Russia dated November 1, 2005 N 03-03-04 / 1/328.
Usually, the norm of non-returnable waste for a specific type of raw materials and materials used in production is determined based on the technological features of the production cycle or the transportation process.
Standards for technological losses are drawn up by internal documents that do not have a unified form. In particular, they can be technological maps, estimates technological process or other similar documents.
In the event that the enterprise does not draw up a technological map or other similar document, confirmation of expenses in the form of technological losses during production or transportation are industry regulations, calculations and studies of the organization's technological services or other limits regulating the course of the technological process.
Thus, expenses in the form of technological losses are taken into account for the purpose of taxation of profits as part of material expenses if there is documentary evidence of the fact of such losses within reasonable standards. A similar conclusion is shared by the tax authorities in the Letter of the Federal Tax Service of Russia for Moscow of February 18, 2008 N 20-12 / 015184, as well as the Ministry of Finance of Russia in its Letter of March 27, 2006 N 03-03-04 / 1/289.
In accounting, the cost of raw materials written off to production is recognized as material costs as an expense for ordinary activities and is reflected in the debit of account 20 "Main production" in correspondence with the credit of account 10 "Materials", subaccount 1 "Raw materials and materials", based on pp. 5, 7, 8 of the Regulations on accounting"Expenses of the organization" PBU 10/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 33n, Instructions for the application of the Chart of Accounts for the financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n.
The generated actual cost of production is debited from account 20 "Main production" to the debit of account 43 "Finished products".
Example. Organization OOO "Print" carries out printing activities. This month, 10 tons of raw materials were transferred to production at a price of 10 rubles. per kilogram in the amount of 100,000 rubles. Printed products were sold in the same month.
The standard of technological losses associated with the process of production of printed products according to the technological map is 4% of the volume released into production. The actual value of technological losses was 350 kg.
In the accounting policy for tax purposes, the organization has established that technological losses are direct material costs.
Since the actual value of technological losses (350 kg) does not exceed the standard established in the technological map - 400 kg (10,000 kg x 4%), then such losses can be taken into account as part of material costs for the purpose of taxing profits in full, that is, in the amount of 3500 rubles. (10 rubles x 350 kg).
As already noted, when calculating income tax, technological losses are included in the material costs of taxpayers whose activities are related to the processing of raw materials. Such losses are referred to as direct material costs.
Debit of account 43 "Finished products" Credit of account 20 "Main production" - 100,000 rubles. - written off the actual cost of finished products, including technological losses;
Debit of account 90 "Sales", subaccount 2 "Cost of sales", Credit of account 43 "Finished products" - 100,000 rubles. - written off the cost of printed products.
Often, in practice, technological losses exceed the standard established by the technological map. In this case, to confirm the indicators of the actual consumption of raw materials, one technological map is not enough. A document must also be drawn up explaining the reasons for deviations from the established norms. For example, the decision of the competent commission, documented.
An act is also drawn up for excess technological losses, which indicates the reasons for deviations from the established norms. These reasons are being investigated, the factors that led to the increase in technological losses are established in relation to each specific situation.
An approximate nomenclature of reasons for deviations from the norms of consumption of materials is given in Appendix 4 to the Guidelines for accounting for inventories, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 N 119n. These reasons include, in particular:
Non-compliance of materials, purchased semi-finished products and components with technical specifications;
Losses caused by modifications at the request of the customer or developer;
Replacement of materials, semi-finished products and components provided by the technology with other materials, semi-finished products and components;
Violation of the technological process;
Use of high-grade materials instead of waste;
cutting material;
Other reasons.
The Ministry of Finance of Russia, in its Letter No. 03-03-04/1/462 dated May 17, 2006, indicated that excess losses, as unreasonable, cannot reduce the taxpayer's taxable income.
Thus, according to the Russian Ministry of Finance, technological losses in excess of the established norms cannot be taken into account as part of material costs for the purpose of taxing the organization's profits.
Example. Let's change the condition of the previous example. Let us assume that the actual value of technological losses amounted to 5% of the volume of raw materials released into production.
Recall that the value of technological losses according to the norm is: 400 kg (10,000 kg x 4%).
The actual value of technological losses will be equal to: 500 kg (10,000 kg x 5%).
The amount of excess expenses will be: 1000 rubles. ((500 kg - 400 kg) x 10 rubles).
Since the actual value of technological losses (500 kg) exceeds the standard established in the technological map (400 kg), such losses are taken into account as part of material costs for the purpose of taxing profits only within the limits. The amount of exceeding the limit when calculating income tax is not taken into account.
Consequently, in the tax accounting of the organization Printa LLC, as part of material costs for the purpose of taxing profits, technological losses in the amount of 99,000 rubles can be taken into account. (100,000 rubles - 1000 rubles).
In addition, it should be taken into account that according to the Accounting Regulation "Accounting for income tax settlements" PBU 18/02, approved by Order of the Ministry of Finance of Russia dated November 19, 2002 N 114n, the excess amount of technological losses will be a constant difference, which, in in turn, will result in a permanent tax liability.
The permanent tax liability in our example will be: 200 rubles. (1000 rubles x 20%).
The following entries will be made in the accounting of the Printa LLC organization:
Debit of account 20 "Main production" Credit of account 10 "Materials", sub-account 1 "Raw materials and materials", - 100,000 rubles. (10,000 kg x 10 rubles) - raw materials were transferred to production;
Debit of account 43 "Finished products" Credit of account 20 "Main production" - 99,000 rubles. - written off the actual cost of finished products, including technological losses within the limits;
Debit of account 90 "Sales", subaccount 2 "Cost of sales", Credit of account 43 "Finished products" - 99,000 rubles. - written off the cost of printed products;
Debit account 91 "Other income and expenses", subaccount 2 "Other expenses", Credit account 20 "Main production" - 1000 rubles. - expenses are reflected that exceed the norm of technological losses;
Debit of account 99 "Financial result", subaccount "Permanent tax liability", Credit of account 68 "Calculations on taxes and fees", subaccount "Calculations on income tax", - 200 rubles. (1000 RUB x 20%) - reflects a permanent tax liability.
However, the judicial practice regarding the inclusion of excess technological losses as part of material costs for the purposes of taxation of profits has a different point of view. For instance:
Decree of the Federal Antimonopoly Service of the Moscow District dated December 26, 2007 N KA-A40 / 13358-07, according to which technological losses in production are equated for profit tax purposes with material costs and their write-off to costs is not associated with Ch. 25 of the Tax Code of the Russian Federation with any standards. Such expenses are subject to the general requirements established in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, that is, they must be economically justified and documented;
Decree of the Federal Antimonopoly Service of the West Siberian District of October 8, 2007 N F04-6922 / 2007 (38872-A03-15). Considering paragraphs. 3 p. 7 art. 254 of the Tax Code of the Russian Federation, as well as the fact that all the disputed amounts were incurred by the taxpayer in order to carry out their main activities in order to generate income, the appellate court concluded that these expenses are related to production and sale and comply with the requirements of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation;
Decree of the Federal Antimonopoly Service of the North Caucasus District dated September 27, 2006 N F08-4818 / 2006-2043A, in which the court found that the enterprise's excess water costs are economically justified, since they are associated with excess water loss during water supply.
Based on the foregoing, the following conclusion can be drawn: according to arbitration courts, excess technological losses can be taken into account as part of material costs for the purpose of taxing the organization's profits, provided that they meet the requirements of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, that is, they must be economically justified and documented. However, it should be borne in mind that the economic justification of excess technological losses will need to be proved to the taxpayer in court.
Question: The organization purchased a car to carry out its activities. For this type of car, fuel consumption standards are not approved by law. The technical documentation of this vehicle contains information about the amount of fuel consumed by the vehicle.
The organization turned to a third party scientific organization, which develops fuel consumption standards based on established methodologies, to develop the latest appropriate standards for the purchased vehicle, however, the development of fuel consumption standards will take a long time. Can the head of the organization, on the basis of the information specified in the technical documentation of the car, local normative act to establish fuel consumption rates for a purchased car before the determination of fuel consumption rates by a scientific organization, and the cost of purchasing fuel when determining the tax base for corporate income tax in accordance with these rates?
Answer: An organization can temporarily establish fuel consumption rates for a purchased car by a local regulatory act on the basis of the technical documentation of the car, if this organization has applied to a scientific organization to calculate fuel consumption rates for this car, and these standards have not yet been adopted by the organization's local regulatory act. The fuel consumption rates established for the purchased car on the basis of its technical documentation can be taken into account when calculating the tax base for corporate income tax. However, based on judicial practice, applying for the development of standards is not necessary, the organization can write off fuel and lubricants on the basis of an order from the head that establishes fuel consumption rates.
Rationale: In view of the norms of Article 247 of the Tax Code of the Russian Federation, the object of taxation for corporate income tax (hereinafter in this chapter - tax) is the profit received by the taxpayer.
The norms of paragraph 1 of clause 1 of Article 252 of the Tax Code of the Russian Federation establish that, for the purposes of Chapter 25, the taxpayer reduces the income received by the amount of expenses incurred (with the exception of the expenses specified in Article 270 of the Tax Code of the Russian Federation).
Therefore, when calculating the amount of corporate income tax, this amount can be reduced by the amount of expenses incurred by this organization.
By virtue of the norms of paragraph 2 of Article 252 of the Tax Code of the Russian Federation, justified and documented costs (and in the cases provided for by Article 265 of the Tax Code of the Russian Federation, losses) incurred (incurred) by the taxpayer are recognized as expenses.
The above norm indicates that the fact of the expenses available to the organization, as well as their size, must be confirmed by documents, and the expenses themselves must be justified.
As established by the norms of subparagraph 5 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation, material costs, in particular, include the following costs of the taxpayer for the purchase of fuel, water, energy of all types spent for technological purposes, the production (including by the taxpayer for production needs) of all types of energy, heating of buildings, as well as the costs of production and (or) the acquisition of power, the costs of transformation and transmission of energy.
Consequently, fuel costs are subject to accounting when calculating the tax base for corporate income tax.
It should be noted that the norms for the consumption of fuels and lubricants in road transport are established by the Methodological Recommendations "Normals for the consumption of fuels and lubricants in road transport", put into effect by Order of the Ministry of Transport of the Russian Federation dated 14.03.2008 N AM-23-r "On putting into effect Methodological recommendations "Consumption rates of fuels and lubricants in road transport" (hereinafter referred to as the Recommendations).
Clause 6 of the Recommendations establishes that for the period of validity of this document for models, brands and modifications of vehicles entering the fleet of a country for which the Ministry of Transport of Russia has not approved fuel consumption standards (not included in this document), heads of local administrations of regions and enterprises can enter into the action by its order of the norms developed on individual applications in the prescribed manner by scientific organizations that develop such norms according to a special program-method.
Thus, if fuel consumption rates are not established by law, then they can be set by the heads of organizations.
The Ministry of Finance of Russia adheres to the position, on the basis of which it follows that if the Ministry of Transport of Russia has not approved fuel consumption standards for the corresponding automotive equipment, then the head of the organization can put into effect by his order the standards developed on individual applications in the prescribed manner by scientific organizations developing such standards according to a special program-method, before the adoption of an order by an organization approving the norms developed in the prescribed manner, the taxpayer may be guided by the relevant technical documentation and (or) information provided by the car manufacturer. This position is reflected in the Letter of the Ministry of Finance of Russia dated 11.06.2011 N 03-03-06/4/67.
In addition, in the above Letter, the Ministry of Finance of Russia noted that if an organization applied to an appropriate scientific organization to develop fuel consumption standards for a purchased car for which such standards are not established by law, then the fuel consumption standards established by order of the head on the basis of the technical documentation of the car are subject to accounted for when calculating the income tax base.
Based on judicial practice, it follows that organizations can write off fuel, according to the norms established by the order of the head of the enterprise. So, the Ninth Arbitration Court of Appeal, considering the case on additional charge tax authority amounts of taxes, including the amount of corporate income tax in relation to the organization, which accepted for tax purposes the fuel consumption rates established by the order of the head, on the basis of the Recommendations, in its Decree dated 08.10.2009 N A40-83081 / 08-80-312 determined, that the additional accrual of the amount of income tax, due to the use for tax purposes of the fuel consumption rates established by the order of the head of the organization, is unlawful. The court, in making this decision, was guided by the norms that have now become invalid, but this position is currently applicable by analogy.
Based on the position of the Ministry of Finance of Russia, we can conclude that in order to establish fuel consumption rates, an organization must apply to a scientific organization to calculate these rates in the prescribed manner, until the moment when the developed norms are adopted in the organization by order, the organization has the right to set consumption rates by order of the head fuel, based on the information specified in the technical documentation of the car. In addition, the norms established by the order of the head are subject to accounting when calculating the tax base on the profits of organizations. However, the establishment and accounting of standards on the basis of the technical documentation of the car is possible only until the scientific organization calculates the fuel consumption rates according to the established methodology, in addition, the legislation, obviously, indicates the obligation of the organization to contact the scientific organization in order to calculate the latest consumption rates fuel for the purchased vehicle. However, based on judicial practice, it is not necessary to apply for the development of standards; an organization can write off fuel and lubricants on the basis of an order from the head that establishes fuel consumption rates.
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