07.02.2022

Accounting for settlements for compensation for material damage. Accounting entries for compensation of material damage Compensation for losses includes tax accounting

"Accounting", 2010, N 4
COMPENSATION FOR DAMAGE BY AN ORGANIZATION: WHAT AN ACCOUNTANT SHOULD KNOW
In the course of business activities, situations may arise when an enterprise, wittingly or unwittingly, causes damage to third parties. Let us consider how business transactions arising in connection with this are reflected in accounting and tax accounting.
Harm caused to the person or property of a citizen, as well as harm caused to property legal entity, are subject to compensation in full by the person who caused them.
A person whose right has been violated may demand full compensation for the losses caused to him, unless the law or contract provides for compensation for losses in a smaller amount. Losses are understood as expenses that a person whose right has been violated has made or will have to make to restore the violated right; loss or damage to his property (real damage); unearned income that this person would have received under normal conditions of civil transactions if his right had not been violated.
The Plenum of the Supreme Court of the Russian Federation No. 6 and the Plenum of the Supreme Arbitration Court of the Russian Federation No. 8 in the Resolution of 01.07.1996 explained that the actual damage includes not only the expenses actually incurred by the relevant person, but also the expenses that this person will have to make to restore the violated right (p. 2 Article 15 of the Civil Code of the Russian Federation). The need for such expenses and their estimated amount must be confirmed by reasonable calculations and evidence. The following may be presented as evidence: estimates (calculation) of costs for eliminating deficiencies in goods, works, services; an agreement defining the amount of liability for violation of obligations, etc.
If the person who violated the right received income as a result, then the party whose right was violated may demand compensation, along with other damages, for lost profits in an amount not less than such income.
The amount of lost income (lost profits) must be determined taking into account the reasonable costs that the creditor should have incurred if the obligation had been fulfilled. In particular, upon a claim for compensation of lost income due to short delivery of raw materials or components, the amount of such income should be determined based on the sales price of finished goods stipulated in contracts with buyers of these goods, minus the cost of short-delivered raw materials or components, transportation and procurement costs and other costs associated with the production of finished goods.
When assessing the amount of damages incurred, it is important to take into account that, depending on the specific circumstances of the case, the court may find it justified to include VAT amounts at the appropriate rate in the calculation of damages. Thus, the Federal Antimonopoly Service of the Ural District (Resolution dated March 17, 2008 N F09-1666/08-C5) came to the conclusion that in the situation of compensation for damage caused during the transportation of goods, the current legislation does not contain restrictions regarding the inclusion of VAT in the calculation. And this is economically justified, because the acquisition of assets to replace lost ones will be carried out taking into account VAT amounts (if we are talking about a product, the sale of which is subject to this tax). And VAT, previously deducted in settlements with the budget, must be restored in the event of loss of cargo.
The Presidium of the Supreme Arbitration Court of the Russian Federation also had its say in Resolution No. 3474/09 dated July 21, 2009: if an organization purchases products from a seller inclusive of VAT, then when returning defective products it has the right to demand reimbursement of the entire amount of monetary costs, taking into account the corresponding amount of the said tax. In turn, the seller has the right, by virtue of clause 5 of Art. 171 of the Tax Code of the Russian Federation to recalculate with the budget.
Accounting for damages
In accounting, compensation for losses caused by the organization to third parties is classified as other expenses, and is reflected in account 91 “Other income and expenses”, subaccount 2 “Other expenses”, in correspondence with the corresponding settlement accounts.
It is important to determine the date of reflection of such expenses in accounting. In our opinion, they should be reflected in the organization’s accounting either on the date of their recognition or on the date of the court decision. There may be situations where expenses are recognized on both dates (example 1).
Example 1. On October 5, 2009, Limited Liability Company "A" received a letter from CJSC "B" demanding to pay off losses that, in the plaintiff's opinion, arose due to the failure of LLC "A" to fulfill contractual obligations. The amount of the claim of ZAO "B" is 413,000 rubles.
On November 11, 2009, the management of LLC "A" partially accepted the counterparty's claim, agreeing to pay 18,630 rubles. However, the recognized amount did not satisfy CJSC “B”, and it filed a claim in court. The price of the claim was 394,370 rubles. (413,000 - 18,630).
On January 27, 2010, the court found compensation for damages in the amount of 171,600 rubles justified.
Thus, in accounting, the accountant had to reflect the recognized losses for damages twice:
- in the amount of 18,630 rubles. November 11, 2009;
- in the amount of 171,600 rubles. January 27, 2010
It is important to note that the date of recognition of expenses cannot always be understood as the actual date of recognition of the fact of damage.
Let’s assume that there were careless actions of the company’s employees that led to damage to a structure owned by a third party. The enterprise agreed to compensate for the damage, but its amount at the time of recognition of the fact of damage is unknown and should be established on the basis of the estimate documents of construction organizations. Consequently, the date of recognition of expenses will be the date the amounts of damages are established.
The moment of recognition of the expenses in question must be documented. Such a document can be any organizational and administrative document of the organization containing a decision of an authorized person to recognize expenses, or a document of a counterparty with a requirement to compensate for losses, approved by an authorized person of the organization. This could be an order for the organization, a letter, a claim, or an internal memorandum with the corresponding visa of the manager (example 2).
Example 2. Limited liability company "A" signed an agreement with LLC "B" for the supply of timber, which for certain reasons was not fulfilled, which led to LLC "B" experiencing real losses in the amount of 94,000 rubles. Next, LLC "B" filed a claim with LLC "A" demanding compensation for the losses incurred.
The head of LLC "A", having examined the claim, recognized it as justified, after which he issued an order, on the basis of which the following entries were made in the accounting:

94,000 rub.
the amount of recognized damage has been accrued for compensation;
Dt sch. 76 "Settlements with various debtors and creditors"
K-t sch. 51 "Current accounts"
94,000 rub.
the debt for damages has been repaid.
But the damage is not always repaid directly in cash. Often, the guilty party either provides the victim with equivalent values, or pays for work aimed at eliminating the damage (example 3).
Example 3. Company "D" rented a fenced-off part of a warehouse from LLC "B". In the second half of the room there was a warehouse for building materials.
As a result of careless handling of fire by employees of company "D", a fire broke out, which, before the arrival of firefighters, destroyed the partition, part of the construction goods and the decoration of the premises of another tenant. The cost of the burnt goods is 165,200 rubles. The damage caused to the premises was estimated at RUB 68,298.40.
Company D agreed to voluntarily compensate for the damage caused. The parties agreed that company "D" would provide construction materials to replace those that were burned, and also pay for repairs.
The following entries were made in the accounting of company D:
Dt sch. 91-2 "Other expenses"
K-t sch. 76 "Settlements with various debtors and creditors"
RUB 165,200
the amount of recognized damage is reflected in the accounting in terms of the cost of materials to be transferred to the injured party.
The cost of repair work is not reflected in the correspondence with account 76 regarding settlements with the injured party, since it will be carried out at the expense of company “D” and will not be billed to the owner of the premises.
Dt sch. 91-2 "Other expenses"
RUB 68,298.40
the costs of construction work necessary to restore the premises are reflected, including VAT;
Dt sch. 10 "Materials"
K-t sch. 60 "Settlements with suppliers and contractors"
RUB 165,200
construction materials were purchased to compensate for damage, including VAT;
K-t sch. 10 "Materials"
RUB 165,200
construction materials were transferred to the injured party to compensate for losses.
VAT in this case will not be reflected in account 19 “Value added tax on acquired assets”, since, firstly, it will not be deducted when making payments to the budget, and secondly, it forms the amount of compensation to the injured party.
However, if Company D is of the opinion that the transfer of materials for damages is subject to VAT, then the following entries will be made:
Dt sch. 10 "Materials"
K-t sch. 60 "Settlements with suppliers and contractors"
140,000 rub.
construction materials were purchased to compensate for damage excluding VAT;
Dt sch. 19 "Value added tax on acquired assets"
K-t sch. 60 "Settlements with suppliers and contractors"
RUB 25,200
VAT is reflected on purchased materials;
Dt sch. 62 "Settlements with buyers and customers"
K-t sch. 91-1 "Other income"
RUB 165,200
reflected as the sale of transfer of materials for damages, including VAT;
Dt sch. 91-2 "Other expenses"
K-t sch. 68-2 "Calculations with the budget for VAT"
RUB 25,200
reflected as the sale of transfer of materials for damages, including VAT;
Dt sch. 76 "Settlements with various debtors and creditors"
K-t sch. 62 "Settlements with buyers and customers"
RUB 165,200
debts have been offset.
In tax accounting in accordance with paragraphs. 13 clause 1 art. 265 of the Tax Code of the Russian Federation, expenses in the form of fines, penalties or other sanctions recognized by the debtor or payable by the debtor on the basis of a court decision that has entered into legal force for violation of contractual or debt obligations, as well as expenses for compensation for damage caused are included in non-operating expenses.
The norms of tax legislation in this case are quite vague and do not give a clear idea of what kind of damage we are talking about. Therefore, in order to tax accounting Let us highlight the actual damages and compensation for lost profits. The fact is that the tax authorities do not have any questions regarding the recognition of amounts of compensation for real damage in tax accounting. Another thing is compensation for lost profits.
The Ministry of Finance of Russia in Letter dated September 14, 2009 N 03-03-06/1/580 expressed the following opinion: the costs of compensation for damage caused only mean compensation for material damage. But compensation for lost profits does not apply to such expenses, since it does not meet the criteria of Art. 252 of the Tax Code of the Russian Federation. Accordingly, compensation for lost profits cannot be taken into account as expenses that reduce the income tax base.
At the same time Art. 252 of the Tax Code of the Russian Federation determines that justified and documented expenses are recognized as expenses. Typically, compensation to the counterparty for lost profits has documentary evidence. And justified expenses mean economically justified expenses, the assessment of which is expressed in monetary form.
It turns out that non-compliance with the criteria of Art. 252 of the Tax Code of the Russian Federation will be observed specifically in relation to the economic justification of costs. But what is the difference between the actual losses recognized by the court and the amounts of compensation for lost profits, also recognized by the court? In our opinion, compensation for lost profits to the counterparty can be qualified as economically justified costs.
However, one can still agree with the validity of some of the arguments of representatives of the Russian Ministry of Finance for the following reasons. Let us remember that Art. 11 of the Tax Code of the Russian Federation determines that the institutions, concepts and terms of civil, family and other branches of Russian legislation used in the Tax Code of the Russian Federation are applied in the meaning in which they are used in these branches of legislation, unless otherwise provided by tax legislation. And tax law speaks of damage, while civil law uses the single term loss, which includes actual damage and lost profits.
Thus, paragraphs. 13 clause 1 art. 265 of the Tax Code of the Russian Federation allows you to include in the calculation of income tax not losses (which would lead to the possibility of reflecting lost profits in tax accounting), but only damage. That is, it is impossible to take into account the amount of compensation for lost profits in the income tax base.
However, these amounts should not be considered “lost” for income tax purposes. After all, Art. 265 of the Tax Code of the Russian Federation contains an open list of expenses that are recognized as non-operating in tax accounting. In our view, an organization may consider such costs knowing that there is a risk of litigation.
The amount of damage is subject to reflection as part of non-operating expenses on the date of recognition as such by the organization or the date the court decision enters into legal force.
The Presidium of the Supreme Arbitration Court of the Russian Federation in Resolution No. 3873/08 dated September 2, 2008, having considered the situation when expenses in the form of sanctions and other payments for violation of contractual obligations are payable on the basis of a court decision that has entered into legal force after the date the court decision entered into legal force, indicated the following . Due to the fact that the procedure for recognizing such expenses, paragraphs. 8 clause 7 art. 272 of the Tax Code of the Russian Federation is not defined, then the general rules for recognizing expenses using the accrual method are subject to application (example 4).
Example 4. By a court decision that entered into force on December 1, 2009, RUB 1,300,000 was awarded in favor of E LLC. as compensation for real damage caused by failure to fulfill the contractual obligations of LLC "M", as well as interest on the amount of unreimbursed real damage, representing compensation for lost profits. The debt for damages was repaid by M LLC on February 15, 2010.
The amount of interest on the amount of damages was conditionally equal to:
- for December 2009 - 9750 rubles;
- for January 2010 - 9750 rubles;
- for February 2010 - 4808.22 rubles.
The enterprise's accounting must reflect:
- 01.12.2009 amount awarded as damages, RUB 1,300,000. (on the date of entry into force of the court decision);
- 12/31/2009 the amount of interest is 9750 rubles. (as of accrual date);
- 01/31/2010 the amount of interest is 9750 rubles. (as of accrual date);
- 02/15/2010 the amount of interest is 4808.22 rubles. (as of accrual date).
Nowadays, it is not uncommon for dismissed workers to be reinstated in court, which also obliges the company to compensate these individuals for moral damages. Can payment amounts be included in the reduction of the income tax base?
The Ministry of Finance of Russia in Letter dated January 24, 2007 N 03-04-06-02/6 explained that compensation for moral damages for the unjustified dismissal of an employee is not related to either the work schedule or working conditions, and therefore does not apply to labor costs. Also, it cannot be equated to compensation for damage caused. Therefore, such expenses do not reduce tax base by profit.
In another Letter (dated 09.12.2009 N 03-03-06/2/232), the Ministry of Finance of Russia once again pointed out that it is impossible to recognize in tax accounting the amount of compensation for moral damage and the amount of monetary compensation paid by the employer to the employee for the employer’s violation of the established deadline payments wages in accordance with Art. 236 Labor Code of the Russian Federation. This conclusion justified as follows: a debtor is a person obligated to perform a certain action in favor of another person within the framework of civil legal relations; the amount of monetary compensation may be established by labor and (or) collective agreements, and in this case, the provisions of paragraphs. 13 clause 1 art. 265 of the Tax Code of the Russian Federation are not applicable to the amounts of the specified monetary compensation.
The Federal Arbitration Court of the North-Western District, in its Resolution dated 04/03/2009 in case No. A42-6526/2007, judged differently. Since tax legislation does not specify what kind of damage is subject to compensation - material or moral, and does not contain a prohibition on including the costs of compensation for moral damage in expenses, then compensation for moral damage in the event of an unjustified dismissal of an employee can be classified as expenses on the basis of the norms of paragraphs. 13 clause 1 art. 265 Tax Code of the Russian Federation.
It is important to note that paragraphs. 13 clause 1 art. 265 of the Tax Code of the Russian Federation does not make the possibility of recognizing the expenses named therein dependent on the guilt of the debtor. Therefore, expenses for compensation for damage to an employee’s health due to an industrial accident are taken into account by the employer as part of non-operating expenses, regardless of the latter’s proven guilt in the incident (Letter of the Ministry of Finance of Russia dated December 7, 2009 N 03-03-06/4/102).
VAT on damage compensation transactions
To compensate for the damage, cash can be paid or valuables can be transferred in kind; accordingly, the question arises about charging VAT on such a transfer.
The sale of goods, works or services is recognized as the transfer on a paid basis (including the exchange of goods, works or services) of ownership of goods, the results of work performed by one person for another person, the provision of services for a fee by one person to another person, as well as the transfer of ownership of goods, results of work performed by one person for another person, provision of services by one person to another person - free of charge.
But is the transfer of valuables in compensation for damage a sale and does it become subject to VAT?
Arbitration courts come to the conclusion that in a situation of compensation for damage there is no object of VAT taxation. Thus, the Federal Antimonopoly Service of the Volga District in its Resolution dated 08.08.2006 in case No. A72-14034/05-28/220 indicated that the transfer of funds by the supplier of goods of inadequate quality according to the claim made by the buyer is not the sale of goods (work, services), but reimbursement of expenses (losses) incurred by the buyer due to the fault of the seller.
It should be noted that the explanations of the tax authorities on this issue are far from unanimous. However, Letters of the Federal Tax Service of Russia dated 10/11/2006 N ШТ-6-03/996@, dated 08/11/2006 N 03-4-03/1555@ state that compensation by the tenant for the cost of unperformed current repairs is not recognized as the sale of goods (work, services). Consequently, when receiving reimbursement amounts, the lessor is not subject to VAT.
In our opinion, the company has a chance to defend the right not to charge VAT on damage compensation transactions.
But if VAT is paid when paying the refund, a problem arises with obtaining a tax deduction. Most experts say that it is impossible to accept such a tax as a deduction based on the fact that damage compensation operations are not subject to VAT.
The employee compensates for the damage caused to him
According to Art. 1068 of the Civil Code of the Russian Federation, the organization is obliged to compensate for damage caused by its employees. Having compensated for the damage, the employer has the opportunity to avoid losses by taking advantage of the norm of paragraph 1 of Art. 1081 of the Civil Code of the Russian Federation, which gives a person who has compensated for damage caused by another person (an employee in the performance of official, official or other labor duties, a person driving a vehicle, etc.), the right to claim back (recourse) against this person in the amount of compensation paid, unless a different amount is established by law.
At the same time, Art. 238 of the Labor Code of the Russian Federation stipulates that the employee is obliged to compensate the employer for direct actual damage caused to him. Lost income (lost profits) cannot be recovered from the employee.
Compensation for damages is made regardless of whether the employee is brought to disciplinary, administrative or criminal liability for actions or inactions that caused damage to the employer.
Before making a decision on compensation for damage by specific employees, the employer is obliged to conduct an inspection to establish the amount of damage caused and the reasons for its occurrence. To carry out the inspection, the employer has the right to create a commission with the participation of relevant specialists.
It is mandatory to require a written explanation from the employee to establish the cause of the damage. If the employee refuses or evades providing an explanation, a corresponding act is drawn up.
The procedure for collecting damages is determined by labor legislation. The damage and its extent must be recognized by the employee, which requires his written consent to voluntarily compensate for the damage. By agreement of the parties to the employment contract, compensation for damage by installments is allowed. In this case, the employee submits to the employer a written obligation to compensate for damages, indicating specific payment terms. In the event of dismissal of an employee who gave a written commitment to voluntarily compensate for damage, but refused to compensate for the specified damage, the outstanding debt is collected in court.
In other words, the company has the right to recover damages only with the consent of the employee. If these labor legislation norms are violated, the employee has the right to appeal the employer’s actions in court.
When the employee himself is in no hurry to restore justice and compensate for the losses incurred, the employer may go to court. And then the recovery of damages will be carried out on the basis of a court decision.
Let us note that employers do not often file lawsuits, including because they are embarrassed by the fact that agreements on full financial responsibility have not been concluded with employees.
Really, Supreme Court The Russian Federation, in Determination No. 48-B08-7 of 01.08.2008, indicated that the organization does not have the right to demand full compensation for damage from the defendant, since Art. 243 of the Labor Code of the Russian Federation or other federal laws do not provide for his full financial liability, and Art. 241 of the Labor Code of the Russian Federation establishes the limits of an employee’s financial liability (within the limits of his average monthly earnings).
At the same time, labor legislation provides that written agreements on full individual or collective (team) financial responsibility can be concluded only with employees indicated in the List of positions and works replaced or performed by employees with whom the employer can conclude written agreements on full individual or collective (team) financial liability, approved by Resolution of the Ministry of Labor and Social Development of the Russian Federation of December 31, 2002 N 85.
At first glance, this is a vicious circle. But still, the absence of an agreement on full financial liability does not mean that the situation is hopeless, since Art. 243 of the Labor Code of the Russian Federation provides for cases of full financial liability imposed on employees even in the absence of agreements on full financial liability.
So, full financial liability will arise, in particular, for intentional causing of damage; causing damage while under the influence of alcohol, drugs or other toxic substances; causing damage as a result of criminal actions of an employee established by a court verdict; causing damage as a result of an administrative violation, if established by the relevant government body; causing damage while the employee was not performing his or her job duties.
Let's turn to the court's comments. In paragraph 12 of the Resolution of the Plenum of the Armed Forces of the Russian Federation dated November 16, 2006 N 52, it is explained that an employee can be brought to full financial liability if, based on the results of consideration of the case by a judge, body, official authorized to consider cases of administrative offenses, a decision was made against him a resolution to impose an administrative penalty, since in this case the fact that a person has committed an administrative offense has been established.
If an employee was released from administrative liability for committing an administrative offense due to its insignificance, about which, based on the results of the consideration of the administrative offense case, a decision was made to terminate the administrative offense proceedings, and the employee was given an oral reprimand, such employee may also be subject to be held liable for the full amount of damage caused. After all, if the administrative offense is insignificant, the fact of its commission is established, and all the signs of the offense are identified, and the culprit is only released from administrative punishment.
If it is planned to bring an employee to full financial liability on the basis of causing damage as a result of the employee’s criminal actions established by a court verdict, then it must be taken into account that a prerequisite for this is the presence of a court conviction. Termination of a criminal case at the stage of preliminary investigation or in court, including on non-rehabilitative grounds (in particular, due to the expiration of the statute of limitations for criminal prosecution, as a result of an amnesty act), or an acquittal by the court cannot serve as a basis for bringing a person to trial. full financial liability (clause 11 of the Resolution of the Plenum of the Armed Forces of the Russian Federation dated November 16, 2006 N 52).
An employee who is guilty of causing damage to the employer may voluntarily compensate for it in whole or in part. With the consent of the employer, the employee can transfer to him an equivalent property to compensate for the damage caused or repair the damaged one (example 5).
Example 5. As a result of the careless actions of an employee of LLC "Z", who admitted his guilt, MUP "A" suffered damage in the amount of 49,000 rubles.
LLC "Z" agreed to compensate for the damage and recognized the amount of damage. And after settlements with the injured party, by way of regression, it submitted claims in the amount of 49,000 rubles. to the guilty employee, who in turn also admitted them.
By agreement with the administration of the enterprise, 9,000 rubles. To compensate for the damage, it should be deducted from the salary, and the employee agreed to pay the rest of the compensation for damage to the company’s cash desk.
The following entries were made in the accounting:
Dt sch. 91-2 "Other expenses"
K-t sch. 76 "Settlements with various debtors and creditors"
49,000 rub.
recognized damage to MUP "A" is reflected;
Dt sch. 76 "Settlements with various debtors and creditors"
K-t sch. 51 "Current accounts"
49,000 rub.
funds were transferred to compensate for damages;
Dt sch. 73 "Settlements with personnel for other operations"
K-t sch. 91-1 "Other income"
49,000 rub.
the amount of damages compensated is attributed to the employee of the enterprise as guilty person;
Dt sch. 70 "Settlements with personnel for wages"
K-t sch. 73 "Settlements with personnel for other operations"
9000 rub.
part of the amount of damage at the request of the employee is withheld from wages;
Dt sch. 50 "Cashier"
K-t sch. 73 "Settlements with personnel for other operations"
40,000 rub.
the remainder of the compensation for damage is paid by the employee to the enterprise's cash desk.
But the amount of damage cannot always be recovered from the guilty party. Often the employee’s financial situation is such that there is simply nothing to recover from him. Or the amount of damage is so great that it cannot be repaid even over a long period of time. In such a situation, you can forgive the debt or recover part of the amount. But how will this affect the income tax base?
At first glance, one should refer to the norms of paragraphs. 13 clause 1 art. 265 of the Tax Code of the Russian Federation and take into account the amount when calculating the taxable base. However, the Ministry of Finance of Russia in Letter dated July 24, 2007 N 03-03-06/1/519 indicated that the employer’s expenses for compensating the damage caused to the counterparty, which were not covered by the organization’s employee, do not reduce the corporate income tax base, since such expenses contradict the provisions Art. 252 of the Tax Code of the Russian Federation.
However, the norms of paragraphs. 13 clause 1 art. 265 of the Tax Code of the Russian Federation does not make the possibility of taking into account amounts of damage when calculating income tax dependent on whether they will be compensated by the culprit or not. This position is adhered to by arbitration courts (Resolutions of the Federal Antimonopoly Service of the Ural District dated March 13, 2009 N F09-1303/09-S2, FAS West Siberian District dated July 3, 2007 N F04-4416/2007 (35835-A46-37), etc.). Based on this position, amounts of compensated damage not recovered from the guilty employee can be recognized for profit tax purposes.
D.V.Kislov
Signed for seal
15.03.2010

In December 2009, a federal agency's car was involved in an accident. The organization's driver was found guilty. In January 2010, the car was repaired at the expense of the institution. The car is in operational management and is accounted for by type of activity "1" (budget activity). Recovery from the guilty employee of the amount of damage caused is carried out by order of the employer within the limits of average earnings and is deducted from wages. The article tells you what the institution should do: transfer the withheld amount to budget revenue or restore cash expenses for the reporting year, and how to reflect this in accounting.

In our opinion, in the situation under consideration, funds received (withheld) to compensate for damage caused (cash expenses incurred in the current financial year) can be accounted for in a personal account budgetary institution like restoring cash payments.

Compensation for damage

The procedure for cash services for the execution of the federal budget, budgets of the constituent entities of the Russian Federation and local budgets and the procedure for the implementation by territorial bodies of the Federal Treasury of certain functions of the financial bodies of the constituent entities of the Russian Federation and municipalities for the execution of the corresponding budgets was approved by Order of the Federal Treasury dated October 10, 2008 N 8n (hereinafter referred to as Procedure N 8n) .

According to clause 2.5.6 of Order No. 8n of the refund amount accounts receivable previous years are subject to transfer to the income of the corresponding budget. At the same time, the amount of return of receivables accrued by the recipient of budget funds in the current financial year is taken into account in the corresponding personal account as a restoration of cash payment, reflected in the same budget classification codes under which the cash payment was made (clause 2.5.4 of the Procedure N 8n).

Analysis of the explanations given by officials of authorized bodies allows us to draw the following conclusions.

“Return of accounts receivable” means any receipt Money, aimed at compensating specific cash expenses of a budgetary institution. In other words, in order for a cash payment to be restored in accordance with clause 2.5.4 of Procedure No. 8n, the funds do not necessarily have to come from the legal (individual) person to whom such payment was made.
The procedure for the movement of funds in such situations does not depend on whether such funds are received voluntarily or compulsorily, the main thing is the expenses of what period they compensate.
Even if it was not reflected in budget accounting, but the funds received in the current financial year are associated with compensation for expenses of previous years, these amounts must be allocated to the income of the corresponding budget. In this case, the debt itself will be reflected in the current year.
To restore cash expenses, the institution must have appropriate documents that would confirm that the funds are received to compensate for specific expenses.
In the event that the amount of “compensation for damage” cannot be unambiguously qualified as compensation for any cash expense of the current financial year received through the return of receivables, one should be guided by the provisions of Art. 41 of the Budget Code of the Russian Federation and transfer funds to the income of the corresponding budget.

These conclusions are confirmed, for example, by explanations of officials of the Ministry of Finance of Russia on the issue of budget accounting when returning funds to an employee if he exceeded the limit on telephone conversations (letter of the Ministry of Finance of Russia dated October 26, 2006 N 02-14-10a/2851; the Ministry of Finance explains ( A.Yu. Ilyina, “Budget Accounting”, N 7, July 2009)).

The employer has the right to hold the employee financially liable by virtue of the employment contract concluded between the parties (part one of Article 232 of the Labor Code). During the validity of the employment contract, the employer has the right to make deductions from the employee’s wages in cases provided for by the Labor Code of the Russian Federation or other federal laws (Article 137 of the Labor Code of the Russian Federation), including to recover the amount of damage not exceeding the average monthly salary (part one of Art. 248 Labor Code of the Russian Federation). Deductions are made when paying wages, taking into account the restrictions established by Art. 138 Labor Code of the Russian Federation.

Thus, taking into account the fact that the recovery of the amount of damage caused from the guilty employee is carried out by order of the employer, we believe that in the situation under consideration we cannot talk about voluntary compensation for damage through the cash desk of a budgetary institution. In other words, the amount of damage must be withheld from wages in accordance with the established procedure. At the same time, the guilty person has the right, even before wages are calculated (on a voluntary basis), to deposit the appropriate amounts into the institution’s cash desk.

Budget accounting

A unified procedure for maintaining budget accounting in Russian Federation established by the Instruction on Budget Accounting, approved by Order of the Ministry of Finance of Russia dated December 30, 2008 N 148n (hereinafter referred to as Instruction N 148n).

In accordance with the provisions of clause 170 of Instruction No. 148n, account 020900000 “Settlements for shortfalls” takes into account calculations for the amounts:

identified shortages and thefts of funds and valuables;
amount of losses from damage material assets;
other amounts subject to withholding in accordance with the established procedure;
other amounts to be written off in accordance with the established procedure.

However, analytical accounts 020900000 “Calculations for shortages” assume accounting in the context of shortages specific types assets (fixed assets, inventories, financial assets etc.). Thus, in our opinion, this account is inappropriate to use in the situation under consideration.

In this case, for example, account 030403000 “Calculations for deductions from wage payments” can be used, which records calculations for deductions from wages based on various documents.

If an employee voluntarily deposits funds into the institution’s cash desk (before payroll), the following entries can be made in budget accounting:

Debit KIF 120104510 Credit KRB 130403730
- an amount has been deposited into the institution’s cash desk to compensate for the damage;

Debit KRB 121003560 Credit KIF 120104610
- cash deposited to institutions;

Debit KRB 130405225 Credit KRB 121003660
- cash has been credited to the institution’s personal account;

In the event that the amount of damage caused was withheld from the wages of the guilty person in accordance with the established procedure, the provisions of clause 2.3.2 of Procedure No. 8n should be taken into account. In accordance with this norm, operations for the restoration by the recipient of budget funds of the amount of cash payments made by him from one budget classification code to another budget classification code are classified as non-bank transactions and are carried out on the basis of an Application for cash expenses submitted to the Federal Treasury.

In this case, the following entries can be made in budget accounting:

Debit KRB 130403830 Credit KDB 140101180
- reflects the amount of material damage that is subject to recovery by order of the employer;

Debit KRB 130201830 Credit KRB 130403730
- deduction from wages was made;

Debit KRB 130405225 Credit KRB 130405211
- cash payment was restored based on the Application for cash expenses;

Debit KDB 140101180 Credit KRB 140101225
- adjustments were made to the financial result.

If a car purchased with budget funds is involved in an accident. In February, an insurance claim for car repairs was received. In the first quarter of 2010, no funds were spent. Do I need to pay from the amount received and reflect it in the declaration? Is it necessary to pay income tax if the budgetary organization did not spend the insurance compensation in full, and the remaining amount was not transferred to the budget?

In our opinion, in this case, insurance compensation funds cannot be considered as non-operating income of a budget institution and are not taken into account when taxing profits.

After expenses are made from insurance compensation in accordance with the general permit and estimate, the remaining funds, in accordance with the provisions of budget legislation, must be transferred to the federal budget.

According to the provisions of Art. 246 of the Tax Code, Russian organizations are payers of corporate income tax. At the same time, budgetary institutions are no exception. Profit is the difference between income received and expenses incurred, determined in accordance with Chapter. 25 of the Tax Code of the Russian Federation (Article 247 of the Tax Code of the Russian Federation). Features of tax accounting by budgetary institutions are defined in Art. 321.1 Tax Code of the Russian Federation.

Budgetary institutions financed from the budgets of the budget system of the Russian Federation, as well as receiving income from other sources, for tax purposes are required to keep separate records of income (expenses) received (produced) within the framework of targeted financing and at the expense of other sources (clause 1 of Article 321.1 of the Tax Code of the Russian Federation). At the same time, other sources mean income from commercial activities - income of budgetary institutions received from legal and individuals for sales of goods, works, services, property rights, and non-operating income.

The tax base of budgetary institutions is defined as the difference between the amount of income received from the sale of goods, work performed, services rendered, the amount of non-sales income (excluding value added tax, excise taxes on excisable goods) and the amount of expenses actually incurred related to the conduct of commercial activities (paragraph 3 clause 1 article 321.1 of the Tax Code of the Russian Federation).

By general rule, the amounts of insurance compensation received by organizations from insurance companies relate to non-operating income, which is taken into account as income when calculating income tax in accordance with the provisions of Art. 250 of the Tax Code of the Russian Federation (see, for example, letter of the Ministry of Finance of Russia dated October 8, 2009 N 03-03-06/1/656).

Thus, in the situation under consideration, it is important to determine the following. Are the amounts received by a budgetary institution classified as earmarked funds or, from the point of view of tax legislation, can they be classified as non-operating income even if insurance costs were covered from budget funds and the vehicle was taken into account as part of budgetary activities. At the same time, the norms of the Tax Code of the Russian Federation should be considered in conjunction with the norms of budget legislation.

According to Art. 41 of the Budget Code of the Russian Federation, funds received as a result of the application of measures of civil, administrative and criminal liability, including fines, confiscations, compensation, as well as funds received in compensation for damage caused to the Russian Federation, constituent entities of the Russian Federation, municipalities, and other amounts of forced withdrawals relate to non-tax budget revenues.

At the same time, in accordance with Appendix No. 1 to the Federal Law of December 2, 2009 No. 308-FZ “On the Federal Budget for 2010 and for the Planning Period of 2011 and 2012” (hereinafter referred to as Law No. 308-FZ), income from compensation for damage in the event of insured events, when the beneficiaries under insurance contracts are recipients of federal budget funds, are subject to transfer to the federal budget at the rate of 100%.

At the same time, in the situation under consideration, it is necessary to take into account certain features associated with the inclusion of this type of income in budget revenue.

In accordance with the provisions of Art. 13 Federal Law dated April 25, 2002 N 40-FZ "On compulsory insurance civil liability of owners Vehicle“The beneficiary under the insurance contract will be a budgetary institution, that is, the insurance payment must be made by the insurer in favor of the victim (recipient of budgetary funds).
The amount of insurance compensation in accordance with the provisions of current regulatory documents cannot be credited to the institution’s personal account (within the framework of budgetary activities), since it cannot be qualified as funds for budget financing or restoration of cash expenses. Thus, the amounts of insurance compensation can only be credited to a personal account (for income-generating activities).
According to the provisions of paragraph 1 of Art. 6 of Law N 308-FZ, as well as parts 11 of Art. 5 of Federal Law No. 63-FZ of April 26, 2007, funds received by federal budgetary institutions from income-generating activities are taken into account and spent by these budgetary institutions in the manner established by the Ministry of Finance of Russia. This procedure is established for recipients of federal budget funds by order of the Ministry of Finance of Russia dated September 1, 2008 N 88n. Moreover, all of the above documents assume that the receipt and expenditure of funds recorded on personal accounts (for income-generating activities) can be carried out only on the basis of the general permission of the main manager (manager) of budget funds, as well as estimates of income and expenses.
By their very nature, insurance payments involve compensation for damage to the insured. Therefore, the main manager (manager) of budget funds may decide on the possibility of spending these amounts by subordinate institutions to carry out repairs vehicles. Accordingly, such a decision is confirmed by a general permit and estimate drawn up in the prescribed manner.

Thus, the current legislation considers the amounts received as compensation for damage in the event of insured events (when beneficiaries under insurance contracts are recipients of federal budget funds) as budget revenues. At the same time, the current regulatory documents, in order to effectively and efficiently use such funds, allow for a special procedure for their expenditure before being credited to budget revenue (see, for example, letter of the Ministry of Finance of Russia dated February 24, 2004 N 03-01-01/08-85). In other words, the standard specified in Appendix 1 to Law N 308-FZ is applied to the distribution of funds received into balance account 40101 “Revenue distributed by the Federal Treasury bodies between the levels of the budget system of the Russian Federation” (in terms of amounts unused in accordance with the insurance estimate payments).

Consequently, in this situation, the amounts of insurance compensation can be considered as targeted funds that are received and used within the framework of budgetary activities.

At the same time, we do not exclude possible claims from the tax authorities. Such claims may be based on the fact that the receipt and expenditure of insurance compensation amounts are recorded on a personal account (for income-generating activities).

In this regard, let us recall that the Ministry of Finance of Russia has repeatedly indicated that tax legislation does not link the occurrence of the obligation to calculate and pay corporate income tax with the mandatory receipt of funds to a particular personal account (crediting to budget revenue). For example, when considering the issues of calculating income tax when leasing property that is in state (municipal) ownership, specialists from the financial department indicate that tax obligations arise regardless of the fact that the rent in full is credited to budget revenue (see for example, letters of the Ministry of Finance of Russia dated November 14, 2008 N 02-03-0/3467, dated March 27, 2009 N 03-03-05/54). In this case, reference is invariably made to clause 3 of Art. 41 BC RF.

Thus, the very fact of recording insurance compensation on a personal account (for income-generating activities) cannot serve as a basis for accounting for these amounts when taxing profits.

At the same time, we draw attention to the fact that clause 3 of Art. 41 of the Budget Code provides for crediting to the budget only after paying taxes and fees:

income from the use of property owned by the state or municipality;
income from the sale of state or municipal property;
income from paid services provided by budgetary institutions.

But the funds received to compensate for the damage caused to the Russian Federation, in accordance with the provisions of Art. 41 of the Budget Code of the Russian Federation, are fully related to federal budget revenues. It is precisely such income that includes income from compensation for damage in the event of insured events (see, for example, Appendices NN 1, 6 to the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated December 30, 2009 N 150n).

In addition, it should be taken into account that in accordance with Art. 41 of the Tax Code of the Russian Federation, income is recognized as an economic benefit in monetary or in-kind form, taken into account if it is possible to assess it and to the extent that such benefit can be assessed, and determined in accordance with the chapters “Income Tax on Individuals”, “Income Tax on Organizations”. "Tax Code of the Russian Federation. In the case under consideration regulatory documents It is established that the amount of insurance compensation should be directed to budget revenue, and the income received and expenses incurred are associated only with budget activities.

It is also important that the costs of car repairs in this case, in accordance with the provisions of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation cannot be taken into account when taxing profits, since they do not relate to activities aimed at generating income. At the same time, the occurrence of obligations for a budgetary institution to pay income tax in the event that the insurance compensation is fully directed to repair the car, in our opinion, does not fully correspond to the compensatory nature of such funds. In this case, the institution would have to additionally plan the costs of paying income tax, while, for example, a commercial organization in a similar situation would have both income and expenses taken into account when taxing profits. That is, one could talk about a violation of the constitutional principle of equality of taxation, on which the legislation on taxes and fees is based (Clause 1, Article 3 of the Tax Code of the Russian Federation).

Thus, in this situation, insurance compensation funds cannot be considered as non-operating income of a budget institution and are not taken into account when taxing profits. Note that this point of view is shared by the majority of specialists.

At the same time, it should be taken into account that on the issue under consideration there are no clarifications from the authorized bodies regarding budgetary organizations. We also do not know the corresponding arbitrage practice. The possibility of applying budget legislation when resolving issues of taxation of certain amounts is not directly provided for by the Tax Code of the Russian Federation and follows only from separate letters from the Ministry of Finance of Russia.

In addition, specialists from the financial department, in a letter dated March 24, 2010 N 03-03-06/4/30, came to the conclusion that penalties for late delivery of goods are non-operating income of a budget institution and, according to Art. 321.1 of the Tax Code of the Russian Federation are subject to accounting when determining the tax base for corporate income tax. In this case, these funds are taken into account in budget revenues on the same basis as insurance compensation.

Thus, there remains the possibility of disagreements with the tax authorities on the issue of taxation of profits in this case. Therefore, we remind you that based on the provisions of paragraphs. 2 p. 1 art. 21, paragraph 2, art. 24 of the Tax Code of the Russian Federation, an institution may submit a request to the Ministry of Finance of Russia to receive written clarifications on the issue of taxation of income from compensation for damage in the event of insured events (for property acquired from budget funds). Compliance with such written explanations from the Ministry of Finance of Russia, in the event of a dispute with the tax authorities, excludes the person’s guilt in committing a tax offense (clause 3, clause 1, article 111 of the Tax Code of the Russian Federation).

V.V. Pimenov,
M.Yu. Billion,
A.N. Sukhoverkhova,
service experts
Legal consulting GARANT

Bibliography :

Budget Code of the Russian Federation
tax code RF.
Instructions for budget accounting, approved by order of the Ministry of Finance of Russia dated December 30, 2008 N 148n.
Order of the Federal Treasury dated October 10, 2008 N 8n.
Labor Code of the Russian Federation.

In our opinion, in the situation under consideration, funds received (withheld) to compensate for damage caused (cash expenses incurred in the current financial year) can be taken into account in the personal account of a budgetary institution as a restoration of cash payments.

Compensation for damage

According to clause 2.5.6 of Order No. 8n, the amounts of return of receivables from previous years are subject to transfer to the income of the corresponding budget. At the same time, the amount of return of receivables accrued by the recipient of budget funds in the current financial year is taken into account in the corresponding personal account as a restoration of cash payment, reflected in the same budget classification codes under which the cash payment was made (clause 2.5.4 of the Procedure N 8n).

Analysis of the explanations given by officials of authorized bodies allows us to draw the following conclusions.

“Return of accounts receivable” refers to any receipt of funds aimed at compensating specific cash expenses of a budgetary institution. In other words, in order for a cash payment to be restored in accordance with clause 2.5.4 of Procedure No. 8n, the funds do not necessarily have to come from the legal (individual) person to whom such payment was made.
The procedure for the movement of funds in such situations does not depend on whether such funds are received voluntarily or compulsorily, the main thing is the expenses of what period they compensate.
Even if the accounts receivable were not reflected in budget accounting, but the funds received in the current financial year are associated with compensation for expenses of previous years, these amounts must be directed to the income of the corresponding budget. In this case, the debt itself will be reflected in the current year.
To restore cash expenses, an institution must have appropriate documents that would confirm that funds are received to compensate for specific expenses.
In the event that the amount of “compensation for damage” cannot be unambiguously qualified as compensation for any cash expense of the current financial year received through the return of receivables, one should be guided by the provisions of Art. 41 of the Budget Code of the Russian Federation and transfer funds to the income of the corresponding budget.

The employer has the right to hold the employee financially liable by virtue of the employment contract concluded between the parties (part one of Article 232). During the validity of the employment contract, the employer has the right to make deductions from the employee’s wages in cases provided for by the Labor Code of the Russian Federation or other federal laws (Article 137 of the Labor Code of the Russian Federation), including to recover the amount of damage not exceeding the average monthly salary (part one of Art. 248 Labor Code of the Russian Federation). Deductions are made when paying wages, taking into account the restrictions established by Art. 138 Labor Code of the Russian Federation.

Budget accounting

The unified procedure for maintaining budget accounting in the Russian Federation is established by the Instruction on Budget Accounting, approved by Order of the Ministry of Finance of Russia dated December 30, 2008 N 148n (hereinafter referred to as Instruction N 148n).

In accordance with the provisions of clause 170 of Instruction No. 148n, account 020900000 “Settlements for shortfalls” takes into account calculations for the amounts:

identified shortages and thefts of funds and valuables;
the amount of losses from damage to material assets;
other amounts subject to withholding in accordance with the established procedure;
other amounts to be written off in accordance with the established procedure.

However, analytical accounts 020900000 “Calculations for shortages” involve accounting for shortages of specific types of assets (fixed assets, inventories, financial assets, etc.). Thus, in our opinion, this account is inappropriate to use in the situation under consideration.

In this case, for example, account 030403000 “Calculations for deductions from wage payments” can be used, which records calculations for deductions from wages based on various documents.

If an employee voluntarily deposits funds into the institution’s cash desk (before payroll), the following entries can be made in budget accounting:

Debit KIF 120104510 Credit KRB 130403730
- an amount has been deposited into the institution’s cash desk to compensate for the damage;

Debit KRB 121003560 Credit KIF 120104610
- cash was deposited into the institution’s personal account;

Debit KRB 130405225 Credit KRB 121003660
- cash has been credited to the institution’s personal account;

In this case, the following entries can be made in budget accounting:

Debit KRB 130403830 Credit KDB 140101180
- reflects the amount of material damage that is subject to recovery by order of the employer;

Debit KRB 130201830 Credit KRB 130403730
- deduction from wages was made;

Debit KRB 130405225 Credit KRB 130405211
- cash payment was restored based on the Application for cash expenses;

Debit KDB 140101180 Credit KRB 140101225
- adjustments were made to the financial result.

If a car purchased with budget funds is involved in an accident. In February, an insurance claim for car repairs was received. In the first quarter of 2010, no funds were spent. Do I need to pay income tax on the amount received and reflect it in the declaration? Is it necessary to pay income tax if the budgetary organization did not spend the insurance compensation in full, and the remaining amount was not transferred to the budget?

In our opinion, in this case, insurance compensation funds cannot be considered as non-operating income of a budget institution and are not taken into account when taxing profits.

After expenses are made from insurance compensation in accordance with the general permit and estimate, the remaining funds, in accordance with the provisions of the budget, must be transferred to the federal budget.

According to the provisions of Art. 246 Russian organizations are payers of corporate income tax. At the same time, budgetary institutions are no exception. Profit is the difference between income received and expenses incurred, determined in accordance with Chapter. 25 of the Tax Code of the Russian Federation (Article 247 of the Tax Code of the Russian Federation). Features of tax accounting by budgetary institutions are defined in Art. 321.1 Tax Code of the Russian Federation.

Budgetary institutions financed from the budgets of the budget system of the Russian Federation, as well as receiving income from other sources, for tax purposes are required to keep separate records of income (expenses) received (produced) within the framework of targeted financing and from other sources (clause 1 Article 321.1 of the Tax Code of the Russian Federation). At the same time, other sources mean income from commercial activities - income of budgetary institutions received from legal entities and individuals for transactions involving the sale of goods, work, services, property rights, and non-operating income.

As a general rule, the amount of insurance compensation received by organizations from insurance companies relates to non-operating income, which is taken into account as income when calculating income tax in accordance with the provisions of Art. 250 of the Tax Code of the Russian Federation (see, for example, letter of the Ministry of Finance of Russia dated October 8, 2009 N 03-03-06/1/656).

At the same time, in the situation under consideration, it is necessary to take into account certain features associated with the inclusion of this type of income in budget revenue.

In accordance with the provisions of Art. 13 of Federal Law No. 40-FZ of April 25, 2002 “On compulsory civil liability insurance of vehicle owners,” the beneficiary under the insurance contract will be a budgetary institution, that is, the insurance payment must be made by the insurer in favor of the victim (recipient of budgetary funds).
The amount of insurance compensation in accordance with the provisions of current regulatory documents cannot be credited to the institution’s personal account (within the framework of budgetary activities), since it cannot be qualified as funds for budget financing or restoration of cash expenses. Thus, the amounts of insurance compensation can only be credited to a personal account (for income-generating activities).
According to the provisions of paragraph 1 of Art. 6 of Law N 308-FZ, as well as parts 11 of Art. 5 of Federal Law No. 63-FZ of April 26, 2007, funds received by federal budgetary institutions from income-generating activities are taken into account and spent by these budgetary institutions in the manner established by the Ministry of Finance of Russia. This procedure is established for recipients of federal budget funds by order of the Ministry of Finance of Russia dated September 1, 2008 N 88n. Moreover, all of the above documents assume that the receipt and expenditure of funds recorded on personal accounts (for income-generating activities) can be carried out only on the basis of the general permission of the main manager (manager) of budget funds, as well as estimates of income and expenses.
By their very nature, insurance payments involve compensation for damage to the insured. Therefore, the main manager (manager) of budget funds may decide on the possibility of spending these amounts by subordinate institutions to carry out repairs of vehicles. Accordingly, such a decision is confirmed by a general permit and estimate drawn up in the prescribed manner.

Thus, the current one considers the amounts received as compensation for damage in the event of insured events (when beneficiaries under insurance contracts are recipients of federal budget funds) as budget revenues. At the same time, the current regulatory documents, in order to effectively and efficiently use such funds, allow for a special procedure for their expenditure before being credited to budget revenue (see, for example, letter of the Ministry of Finance of Russia dated February 24, 2004 N 03-01-01/08-85). In other words, the standard specified in Appendix 1 to Law N 308-FZ is applied to the distribution of funds received into balance account 40101 “Revenue distributed by the Federal Treasury bodies between the levels of the budget system of the Russian Federation” (in terms of amounts unused in accordance with the insurance estimate payments).

Consequently, in this situation, the amounts of insurance compensation can be considered as targeted funds that are received and used within the framework of budgetary activities.

Thus, the very fact of recording insurance compensation on a personal account (for income-generating activities) cannot serve as a basis for accounting for these amounts when taxing profits.

At the same time, we draw attention to the fact that clause 3 of Art. 41 assumes crediting to the budget only after paying taxes and fees:

income from the use of property owned by the state or municipality;
income from the sale of state or municipal property;
income from paid services provided by budgetary institutions.

In addition, it should be taken into account that in accordance with Art. 41 of the Tax Code of the Russian Federation, income is recognized as an economic benefit in monetary or in-kind form, taken into account if it is possible to assess it and to the extent that such benefit can be assessed, and determined in accordance with the chapters “Income Tax on Individuals”, “Income Tax on Organizations”. "Tax Code of the Russian Federation. In the case under consideration, the regulatory documents establish that the amount of insurance compensation should be directed to budget revenue, and the income received and expenses incurred are associated only with budget activities.

At the same time, it should be taken into account that there are no clarifications from authorized bodies regarding budgetary organizations on the issue under consideration. We are also unaware of the relevant judicial practice. The possibility of applying budget legislation when resolving issues of taxation of certain amounts is not directly provided for by the Tax Code of the Russian Federation and follows only from separate letters from the Ministry of Finance of Russia.

V.V. Pimenov,
M.Yu. Billion,
A.N. Sukhoverkhova,
service experts
Legal consulting GARANT

Bibliography :

Budget Code of the Russian Federation
Tax Code of the Russian Federation.
Instructions for budget accounting, approved by order of the Ministry of Finance of Russia dated December 30, 2008 N 148n.
Order of the Federal Treasury dated October 10, 2008 N 8n.
Labor Code of the Russian Federation.

A car belonging to the organization was involved in an accident and cannot be restored. Under a CASCO insurance agreement, the organization receives full insurance compensation with the transfer of the car into the ownership of the insurance company. How is the transaction of transferring a car to an insurance company reflected in accounting and tax accounting?

According to paragraph 1 of Art. 929 of the Civil Code of the Russian Federation, under a property insurance contract, one party (the insurer) undertakes to compensate the other party (the policyholder) or another person in whose favor the contract is concluded (the beneficiary) for the payment stipulated by the contract (insurance premium) upon the occurrence of an event stipulated in the contract (insured event), losses caused as a result of this event in the insured property or losses in connection with other property interests of the insured (pay insurance compensation) within the limits of the amount specified in the contract (insurance amount).

According to paragraph 5 of Art. 10 of the Law of the Russian Federation of November 27, 1992 N 4015-I "On the organization of insurance business in the Russian Federation" in order to receive insurance payment (insurance compensation) from the insurer in the amount of the full insured amount, the insured, the beneficiary in the event of loss or destruction of the insured property has the right to refuse his rights to it in favor of the insurer.

Tax accounting

Taxation of income in the form of insurance compensation

According to Art. 247 of the Tax Code of the Russian Federation, the object of taxation for corporate income tax is the profit received by the taxpayer. In turn, for Russian organizations profit is recognized as income received, reduced by the amount of expenses incurred, which are determined in accordance with Chapter 25 of the Tax Code of the Russian Federation (clause 1 of Article 247 of the Tax Code of the Russian Federation).

Income for the purposes of Chapter 25 of the Tax Code of the Russian Federation includes income from the sale of goods (work, services) and property rights, as well as non-operating income, determined in accordance with Art. 249 of the Tax Code of the Russian Federation and Art. 250 of the Tax Code of the Russian Federation, respectively.

At the same time, the list of non-operating income given in Art. 250 of the Tax Code of the Russian Federation, is not closed. For the purpose of calculating income tax, non-operating income is recognized as all income not specified in Art. 249 of the Tax Code of the Russian Federation and meeting the definition of income given in Art. 41 Tax Code of the Russian Federation.

In this regard, despite the fact that income in the form of insurance compensation is not directly provided for by the norms of the Tax Code of the Russian Federation, the amount of insurance compensation received by your organization should be included in non-operating income on the basis of clause 3 of Art. 250 of the Tax Code of the Russian Federation, according to which non-operating income is recognized, in particular, income in the form of amounts of compensation for losses or damage.

A similar conclusion is contained in letters from the Ministry of Finance of Russia dated 04/02/2010 N 03-03-06/1/228, dated 11/10/2008 N 03-03-06/2/155, dated 10/07/2008 N 03-03-06/2/ 138, dated 03/29/2007 N 03-03-06/1/185, dated 06/22/2005 N 03-03-02/2.

At the same time, representatives of the financial department proceed from the fact that the amounts of insurance compensation received from an insurance company under a property insurance contract in connection with the occurrence of an insured event are included in non-operating income, since they are not included in the list of income not taken into account when taxing profits, specified in Art. 251 Tax Code of the Russian Federation.

According to paragraphs. 4 p. 4 art. 271 of the Tax Code of the Russian Federation for non-operating income in the form of amounts of compensation for losses (damage), the date of receipt of income is the date the debtor recognizes the amounts of compensation for losses (damage) or the date the court decision comes into force.
In other words, the date of recognition of non-operating income in the case under consideration will be the date of signing the act on the insured event with the calculation of the insured amount.

According to paragraphs. 1 clause 1 art. 146 of the Tax Code of the Russian Federation, the object of VAT taxation is transactions on the sale of goods (work, services) on the territory of the Russian Federation, including the sale of collateral and the transfer of goods (results of work performed, provision of services) under an agreement on the provision of compensation or novation, as well as the transfer of property rights .

Subclause 4 of clause 1 of Art. 162 of the Tax Code of the Russian Federation establishes that VAT increases by the amount of insurance payments received under insurance contracts for the risk of non-fulfillment of contractual obligations by the counterparty of the insured-creditor, if the insured contractual obligations provide for the supply by the insured of goods (work, services), the sale of which is recognized as an object of taxation in accordance with Art. 146 of the Tax Code of the Russian Federation.

Since the specified compensation is not related to the operations listed in Art. 146 of the Tax Code of the Russian Federation, it should not be included in the tax base for VAT. Thus, the amount of insurance compensation received is not subject to VAT. The same opinion is shared tax authorities(letter of the Federal Tax Service dated December 29, 2006 N 14-2-05/2354, Department of Tax Administration for Moscow dated February 12, 2004 N 24-11/8704).

Taxation of the transaction of transferring a car into the ownership of an insurance company

As noted earlier, operations for the sale of goods (work, services) on the territory of the Russian Federation are subject to VAT taxation (clause 1, clause 1, article 146 of the Tax Code of the Russian Federation).

In accordance with paragraph 1 of Art. 39 of the Tax Code of the Russian Federation by the sale of goods, works or services by an organization or individual entrepreneur accordingly, the transfer on a compensated basis (including the exchange of goods, works or services) of ownership of goods, the results of work performed by one person for another person, the provision of services for a fee by one person to another person, and in cases provided for by the Tax Code of the Russian Federation, the transfer of ownership for goods, results of work performed by one person for another person, provision of services by one person to another person - free of charge.

In this situation, ownership of the car passes to the insurance organization. In this regard, we can say that in our case there is implementation. Consequently, the operation of transferring a car into the ownership of an insurance organization is subject to VAT taxation.

For the purposes of calculating the tax base for VAT, it matters on what basis the transfer of ownership by the policyholder occurs - on a paid or gratuitous basis. It should be noted that currently there are two points of view on this issue, set out in the articles:

- “VAT on the sale of property received through abandonment (D. Gurenkov, “Financial Gazette”, No. 18, May 2005)”;

- “Abandon: generalization of accounting practice (M.K. Yakovlev, “Taxation, accounting and reporting in an insurance company,” No. 4, July-August 2006).”

The first position is based on the fact that the transfer of ownership of the insured property is considered by the parties not as a purchase and sale, but as a donation, that is, the transfer of ownership occurs free of charge.

In this case, the tax base is determined on the basis of clause 2 of Art. 154 of the Tax Code of the Russian Federation, according to which, when selling goods (work, services) free of charge, the tax base is determined as the cost of these goods (work, services), calculated on the basis of prices determined in a manner similar to that provided for in Art. 40 of the Tax Code of the Russian Federation and without including tax in them. That is, the policyholder (organization) must charge VAT based on market value transferred property. The basis for confirming the market price of the property may be the opinion of an independent appraiser.

The second point of view is based on the fact that there are no sufficient grounds to consider the insured’s renunciation of his rights to property as a gift.

Let us remind you that according to Art. 572 of the Civil Code of the Russian Federation, in the presence of a counter transfer of a thing or right or a counter obligation, the contract is not recognized as a donation. Since in case of renunciation of rights to property the policyholder receives one amount, and in case of retention of rights - another, we can conclude that renunciation of rights to property is not a gift. In other words, the parties have concluded a complex contract, and the policyholder receives income from the insurer (among other things) from the sale of the damaged car. This income can be defined as the difference between the amount received from the insurer and the amount of actual damage (or, on the other hand, as the value of the usable balances). Based on this, the policyholder calculates and pays VAT. The amount of VAT paid is reflected in the invoice submitted to the insurer.

Considering the presence of two opposing opinions, the organization must independently decide in what order to calculate the tax base for VAT. We have not found any official explanations or arbitration practice on this issue.

Income tax

In accordance with paragraphs. 1 clause 1 art. 248 of the Tax Code of the Russian Federation, income for the purposes of Chapter 25 of the Tax Code of the Russian Federation includes, in particular, income from the sale of goods (work, services). Since, as noted earlier, when a car is transferred to an insurance organization, a sale occurs, in this case the organization receives income from the sale of the car.

At the same time, according to paragraphs. 1 clause 1 art. 268 of the Tax Code of the Russian Federation, when selling depreciable property, has the right to reduce income from such operations by residual value depreciable property, determined in accordance with paragraph 1 of Art. 257 Tax Code of the Russian Federation.

Accounting

In accordance with clause 8 of PBU 9/99 “Income of the organization”, the amount of received insurance compensation is taken into account as part of other income.
In accordance with the Chart of Accounts for accounting financial and economic activities of organizations and instructions for its application, approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 N 94n, transactions related to settlements of insurance compensations are reflected in account 76-1 "Settlements for property and personal insurance."

In accordance with clause 29 of PBU 6/01 “Accounting for Fixed Assets,” the cost of a fixed asset item that is being retired or is not capable of bringing economic benefits (income) to the organization in the future is subject to write-off from accounting.

Expenses associated with the disposal and other write-off of fixed assets and other assets are recognized as other expenses in accordance with clause 11 of PBU 10/99 “Expenses of the organization.”

The following entries will be made in accounting:

Debit, subaccount "Retirement of fixed assets" Credit

We are a trading organization. There are no own warehouses. All goods are stored in a secure storage warehouse (Custodian). Those. When the goods arrive, we send them immediately to account 41.04 at the Keeper's warehouse. In January of this year, a fire occurred at the Keeper's warehouse, part of the goods burned. Our organization filed a claim and drew up a property reconciliation report. The custodian accepted the claim and compensates for the loss by transferring the agreed amount to the account in parts. The estimated cost of the goods in the claim is taken into account not at the cost of the goods, but at the minimum selling price without VAT (how much we would sell this product for). Help us figure out how to correctly reflect in accounting and tax accounting. Thank you for always helping!!

When reflecting the fact of loss of goods in accounting, make the following entries:

Debit 91-2 Credit 41 – the cost of burnt goods is reflected in other expenses. Since the guilty party has accepted the claim and is ready to compensate for the damage, then blame the damage to the goods on the guilty party. In your case, damages from the guilty party are recovered not at cost (book value of the goods), but at the market price. In this case, make the following entries in accounting:

Debit 76 Credit 91-1 – reflects the amount of damage to be compensated by the guilty party;

Reflect the difference between the market and book value of the damage by posting:

Debit 76 Credit 98 - reflects the difference between the book value of the burned goods and the amount to be recovered from the guilty party.

At the time of compensation for the loss by the guilty party, make the following entry in accounting:

Debit 51 (50) Credit 76 – funds were received from the guilty party to compensate for the damage.

As the perpetrator repays the debt, the amount of damage in the amount of the difference between the market and book value of the damage is included in other income:

Debit 98 Credit 91-1 – a part of future income is taken into account as other income.

When calculating income tax, include the amount received as compensation for damage from the guilty party as part of non-operating income. The amount of damage to burnt goods (according to actual cost) can be included in other non-operating expenses in full. VAT on lost goods cannot be deducted.

The rationale for this position is given below in the materials of the Glavbukh System

If the driver of the organization is recognized as the injured party, then the culprit of the accident who was driving an uninsured car must compensate the organization for damages. This procedure follows from the provisions of paragraph 6 of Article 4 of the Law of April 25, 2002 No. 40-FZ. If the person responsible for the accident refuses to do this voluntarily, compensation for damage should be sought through the court. In this case, make the following entries in accounting:

Debit 76 Credit 91-1
– reflects the amount of damage to be compensated by the guilty party;

Debit 51 (50) Credit 76
– funds have been received from the guilty party to compensate for the damage.*

MAIN: the driver was recognized as a victim

Insurance compensation (the amount received as compensation for damage from the guilty party) is included in non-operating income (). The date of recognition of such income is:

with the accrual method - the day the funds are received from the insurance company or the day the court decision on damages comes into force (clauses 4.22, 4.23 of the Rules approved by the Bank of Russia Regulations dated September 19, 2014 No. 431-P);*

with the cash method - the day of receipt of funds to the current account (cash) of the organization (clause 1 of Article 273 of the Tax Code of the Russian Federation).

At the same time, the cost of car repairs will reduce the tax base for income tax in the usual manner.*

Sergey Razgulin,

Actual State Councilor of the Russian Federation, 3rd class

The head of the organization may decide to collect the shortage at the market price. Reflect the difference between the market and book value of the shortage by posting:

Debit 73 Credit 98
– reflects the difference between the book value of the missing valuables and the amount to be recovered from the guilty party.

As the culprit repays the debt, the amount of the shortfall is included in other income:

Debit 98 Credit 91-1
– part of future income is included in other income.*

Oleg Good,

State Advisor to the Tax Service of the Russian Federation, 2nd rank

If damaged goods cannot be used (sold) in the future, reflect their value in accounting on account 94 “Shortages and losses from damage to valuables” in correspondence with property accounting accounts (account 41). Moreover, if goods are recorded at sales prices, then simultaneously with the fact of damage to goods being reflected on account 94, the trade margin attributable to damaged goods and previously recorded on account 42 must be reversed. This is stated in the instructions for using the Chart of Accounts (account, ,). When reflecting the fact of damage to goods in accounting, make the following entries:

Debit 94 Credit 41
– damage to goods is reflected;*

Attribute damage to goods in excess of the norms of natural loss to the perpetrators (clause 30 of the Methodological Instructions, approved by Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n). At the same time, make the following entry in accounting:

Debit 73 (76, 60...) Credit 94
– the amount of losses from damage to goods in excess of the norms of natural loss is attributed to the perpetrators.*

BASIC: income tax

If the guilty person is identified, then reflect the shortfall recovered from him as part of non-operating income (,).*

Situation: is it possible to include damage from shortage (damage) of goods as an expense when calculating income tax. Material damage is compensated by the guilty person

In order to take into account losses from shortages (spoilage) as part of expenses, their amount must be justified and documented (clause 1 of Article 252 of the Tax Code of the Russian Federation). Documentary evidence of damage can be, for example, a comparison sheet, an explanatory note from an employee and other documents.

If these requirements are met, then the amount of shortage or damage (at actual cost) can be included in other non-operating expenses in full (subclause 20, clause 1, article 265 of the Tax Code of the Russian Federation).*

The validity of this conclusion is confirmed by letters from the Ministry of Finance of Russia dated October 14, 2010 No. 03-03-06/1/648, dated April 17, 2007 No. 03-03-06/1/245.

BASIS: VAT

VAT can be reimbursed only on costs related to goods, the shortage (damage) of which does not exceed the norms of natural loss. If the amount of shortage (damage) includes TZR, then the amount of input VAT on these costs can be deducted only in the part that relates to the shortage (damage) within the limits of natural loss norms. The fact is that VAT deduction is possible only for goods that are used in transactions subject to VAT (clause 1 of Article 172 of the Tax Code of the Russian Federation). And lost goods cannot be used in VAT-taxable transactions.*

If damage (shortage) of goods is detected upon acceptance of goods and is not due to the fault of the carrier, submit a claim to the supplier. In this case, the supplier will be required to issue a correction invoice. Based on this invoice, accept VAT as a deduction.

If the shortage (damage) of goods occurs due to the fault of transport company, send a claim to the carrier. A input VAT For damaged (lost) goods, write off to account 94 “Shortages and damage to purchased valuables.” It cannot be taken as a deduction, since lost goods cannot be used in transactions subject to VAT.

If the product was lost as a result of theft, fire or damage,

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Accounting for settlements for compensation for material damage. Accounting entries for compensation of material damage Compensation for losses includes tax accounting

Compensation for damage

Budget accounting

Compensation for damage

Budget accounting

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