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qacTH'IHO 3aHBJI.HTb BbI'leT no cqery-cpaKType Ha OCHOBHbie cpe,n;cTBa, o6opy,n;oBaHHe K ycTaHOBKe H HeMaTepHaJibHbie aKTHBbl pHCKOBaHHO. B MnHcp1rne Pocc1m C'IHTaIOT, 'ITO KOMnaHH.H He BnpaBe TaK nocTynaTb (nHcbMO N2 03-07-11/20293). qHHOBHHKH o6'h.HCH.HIOT cBoli Bhmo,n; TeM, 'ITO no 3aKOHy TaKHe BbI'leThl Ha,n;o 3a.HBJI.HTb nocJie npHHHTH.H aKTHBa Ha yqeT B IIOJIHOM o6'heMe (n. 1 CT. 172 HK P<l>).

c :3THM MOmHO cnopHTb, noCKOJibKY B YKa3aHHOH HOpMe HeT 3anpeTa Ha qacTH'IHbIH BbI'leT. H KOMnaHH.HM y,n;aBaJIOCb ,n;oKa3aTh B cy,n;e, 'ITO BbI'leT 113 O,!l;HOro C'leTa-cpaKTYPbI Ha OCHOBHOe cpe,n;CTBO MOmHO ,n;eJIHTb Mem,n;y KBapTaJiaMH (nOCTaHOBJieHHe <PAC IloBOJimCKOro OKpyra OT 13 OKT.H6p.H 2011 r . no ,n;eJiy N2 A55-26765/2010). Ho ecJIH KOMnaHH.H XO'leT 1rn6emaTb crropa, ,n;po6HTb BbI'leT B TaKOH CHTya:rJ;HH He CTOHT. npHMep

2. B KaKOM

nepHOAe MO>KHO 6e3 pHCKa 3aRBHTb Bbl"leT

no OCHOBHOMY cpeACTBY

KoMnaHHR 5 Mapra 2015 roAa np1-106pena 06opyAOBaH1-1e 1-1 y4na ero Ha C4ere 01 «0CHOBHble cpeACTBa». (TOHMOCTb o6opyAOBaHH.R COCTaBJl.ReT

590000 py6., s TOM 4Hcne HAC - 90000 py6. B AeKnapa41-11-1 3a I Ksapran 2015 roAa 6yxramep He 3a.RBHJ1 Bbl4eT no 3TOMY OCHOBHOMY cpeACTBy. TpexJleTHHH cpoK c AaTbl nOCTaHOBKH o6opyAOBaHH.R Ha y4eT HCTeKaeT 5 Mapra 2018 roAa. 3Ha4HT, KOMnaHHR snpase orpa3HTb Bbl4eT B AeKnapa41-11-1 no HAC: 3a II, Ill 1-1n1-1 IV Ksapran 2015 roAa; - 3a rno6oi1 Keapran 2016 HllH 2017 roAa.

B1>P1eT1>1 no npeµ;cTaBHTeJILCKHM pacxoµ;aM

Bhl'leT H,n:C no ITpe,n;cTaBHTeJihCKHM 3aTpaTaM MOmHo 3a.HBHTb Ha ,n;aTy yTBepm,n;eHHH aBaHcoBoro OT'leTa. 0,n;Ha:KO KOMITaHH.H BITpaBe ITpHHHTb HaJIOr K Bbl'leTy TOJibKO ITO pacxop;aM B rrpep;eJiax HOpMaTHBa,

31

Ha.rror11

H B3HOChI BhrqeThI

l

KaJie H ,r.i;apHhI H

eCTh

rro H,il;C

ycTaHOBJieHHoro ,n;mr HaJiora Ha npn6hIJih (n.

7 CT. 171 HK P<l>).

Ilo3TO-

MY C"t!eTa-<PaKTyphl no TaKHM pacxo,n;aM Jiy-qme perHCTpHpOBaTh B KHHre noKynoK no HTOraM KBapTaJia, Kor,n;a KOMnaHH$I paCC"t!HTaeT HOpMaTHB. Ho, B03MO.iKHO, B cJie,n;yrom;eM KBapTaJie cBepxHopMaTHBHhie pacxo,n;1>1

ro,z:i;

BnHIDYTCR B JIHMHT. Tor,n;a OCTaTOK Bhr<IeTa, KOTOpbIH KOMnaHH$I He CMOr-

y

Jia 3aRBHTh B npomJIOM KBapTaJie, MO.iKHO OTpa3HTh B KHHre nOKYJIOK

KOMrra-

HHH Ha TO, 'IT06hI

TeKym;ero (nHChMO MnmpnHa Poccnn OT

6

HoR6pR

2009

r. N2

03-07-

3a.HBllTh Bhl'leT

11/285). Ho nepeHoCHTh BhI"t!eThI no cBepXHopMaTHBHhIM pacxo,n;aM MO.iKHO

no CBepXHOpMa-

TOJihKO B Te"t!eHHe KaJieH,n;apHoro ro,n;a. Be,n;n TaKHe pacxo,n;hl y.me HeJih3R

TllBHhIM rrpe,!l;-

y11ecTh B cJie,n;yrom;eM ro,n;y. CooTBeTCTBeHHO, H BhPieT no HHM 3aRBHTh

CTaBllTeJihCKllM

y.me He nOJIY'!HTCR.

paCXO,!l;aM

npMMep 3. KaK nepeHecTM Bbl~eT no npeACTaBMTenbCKMM pacxoAaM Ha cneAYIO~MH KBapTan

BI KBapra11e KOMnaH1-ts1 on11arn11a npeAcras1-1re11bcK1-1e pacxoAbl Ha cyMMY

84 960 py6., B TOM 41-1c11e HAC - 12 960 py6. PacXOAbl Ha on11ary rpyAa 3a 3TOT nepHOA cocras1-1111-1 950 000 py6. HopMants AMI npeAcras1-1re11bCKHX 3arpar paseH 38000 py6. (950000~ x 4%). 3Ha4HT, KOMnaHHfl MO>t<eT 3af!BHTb K Bbl4ery HAC Ha cyMMY 6840 py6. (38000~ x 18%).

Bo II KBapra11e KOMnaHH.R He npoBOAHJla npeACTaBHTeJlbCKHX Meponp1-1.s:1rn.:1.

PacxOAbl Ha on11ary rpyAa 3a no11yroA1-1e cocras11.Rt0T 1975 000 py6. HopMants npeAcras1-1re11bCKHX pacxOAOB -

79000 py6. (1975000~ X 4%). TaKHM o6pa-

30M, JlHMHT npesb1waer cyMMY npeACTaBHTeJlbCKHX 3arpar 6e3 y4era HAC -

72 000 py6. (84960 - 12 960). C11eAOBare11bHO, 6yxramep snpase 3aperncrp1-1posarb c4era-cpaKrypb1 no npeAcras1-1re11bCKHM pacxoAaM s KHHre noKynoK 3a II KBapra11 Ha cyMMY 6120 py6. (12 960 - 6840).

BLPieTLI np11 B03BpaTe Tonapon IIocTaBIIJ,HK BnpaBe rrpHH$ITh K BhI'IeTy H,Il;C co CTOHMOCTH TOBapoB, B03Bpam;eHHhIX noKynaTeJieM (n.

5

CT.

171

HK P<l>). TaKoii BhI"t!eT MO.iKHO

3aRBHTh B Te"t!eHne ro,n;a nocJie B03BpaTa TOBapoB (n.

4 CT. 172

HK P<l>).

Ecm1 noKyrraTeJih y.me npHH$IJI TOBaphI Ha y-qeT, TO npH IlX B03BpaTe OH ,ll;OJI.iKeH BhICTaBHTh nocTaBIIJ,HKY C'leT-<PaKTypy. Ha OCHOBaHHH 3Toro ,ll;OKYMeHTa nocTaBIIJ,HK H 3aRBHT BhI'!eT H,Il;C co CTOHMOCTH B03Bpam;einibIX TOBapoB. EcJIH .me noKynaTeJib He npHHRJI TOBapbI Ha y-qeT H B03Bpam;aeT <IaCTh rrpO,n;yKIJ;HH, TO nocTaBII.J;HK caM o¢opMJIReT Ha ee CTOHMOCTh KOppeKTHpOBO'!HhIH C"t!eT-<PaKTYPY.

A 3aTeM perHCTpnpyeT ero B KHHre noKyrrOK 10 asrycTa 2012 r. N2 03-07-11/280).

(nHChMO MnH<PnHa Poccnn OT

32

I'JrnB6yx 路 N211, HIOHb 2015 ro.n.a

G

BosMO.iKHO, rrm~yrraTeJib B03BpaTHJI BCIO rrapTHIO TOBapoB, He rrpHHHTbIX Ha yqeT. Tor)l;a B KHHre IIOKYIIOK MO.iKHO saperHCTpHpOBaTb OTrpysoqHhlll cqeT-cpaKTYPY (rrHCbMO MHHcpHHa PoccHH OT

19 MapTa 2013 r. N2 03-07-

15/8473). AHaJiorHqHhle rrpaBHJia .D;elicTBYIOT, ecJIH rroKynaTeJin npHMeHHeT yrrpom;eHKY HJIH EHB,Il; H He .D;OJI.iKeH BbICTaBJIHTb cqeTa-cpaKTypnr. npHMep

4. B KaKOM

KBapra11e nocraBl14HK MO>KeT 3as:IBHTb Bbli.teT

co CTOHMOCTH B03Bpa114eHHblX roeapoe

n0Kynare11b Ha ynpow,eHKe B Mapre 2015 roAa BepHy11 nocraBW,HKY no11yYeHHb1e TOBapbl. nocTaBW,HK He 3a.RB/l.fl/l Bbl4eT CO CTOHMOCTH 3THX TOBapOB B I KBapra11e. no3TOMY AaHHblH Bbl4eT MO>KHO 3a.flBHTb BO II, Ill H/lH IV KBapTa/le 2015 roAa. An.fl 3TOro cYer-cpaKrypy Ha orrpy3KY 3THX TOBapoB HY>KHO 3aperncrp1-1poBaTb B KHHre noKynoK. BrrpoqeM, Ha npaKTHKe rrocTaBID;HKY 06n1qHo BnrrO.D;Hee cpasy saHBHTb TaKOH BbrqeT, a He OTKJia.D;nIBaTb ero Ha CJie.D;yIOm;He KBapTaJibI. Be.D;b npH oTrpysKe TOBapoB OH Ha"tJHCJIHJI H,Il;C c peaJIH3aIJ,HH.

M ecJIH cpasy

He 3aHBHTb BbrqeT c B03Bpam;eHHOH napTHH, TO 3TOT HaJior Ha)l;O 6y.D;eT nepeqHCJIHTb B 6IO.D;.iKeT.

Kor.D;a rrocTaBID;HK rrpe.D;OCTaBJIHeT rroKyrraTeJIIO CKH.D;Ky, OH Mo.meT rrpHHHTb H,Il;C K BhlqeTy Ha OCHOBaHHH KOppeKTHpOBOqHoro cqeTa-cpaKTYPbI. TaKHe BJ>rqeTnr MO.iKHO saxBHTb B TeqeHHe Tpex JieT c .D;aT1>r cocTaBJieHHH KoppeKTHpOBO'IHoro C'IeTa-cpaKTypnr (n. npHMep

5. 8

10 CT. 172 HK P<l>).

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ci.tery-<l>aKrype

nocraBW,HK B Mapre 2015 roAa orrpy3Hf1 TOBapb1 noKynaremo Ha cyMMY

243 000 py6. B anpe11e nocraBW,HK npeAOCTaBHll Ha 3TH TOBapbl CKHAKY B pa3Mepe 10 npo~eHTOB. B CB.fl3H c 3THM 6yxramep 28 anpe11.R COCTaBHfl KOppeKrnpOB04HblH C4eT-cpaKTYPY Ha cyMMY 159 300 py6., BKlll04a.R HAC - 24 300 py6. KoMnaHH.R BnpaBe Ja.RBHTb Bbl4eT no 3TOMY C4eTy-cpaKrype Ha cyMMY 24 300 py6. BO II KBapra11e. 111-160 1593 000 py6., B TOM 4HC11e HAC -

B 111060M c11eAy10w,eM nepHOAe B re4eHHe rpex 11er. To ecrb B AeK11apa~HH: Ja Ill HflH IV KBapra11 2015 roAa; Ja 11106oi:i KBapra11 2016 HllH 2017 roAa; Ja I KBapra11 2018 roAa.

33

Ha.rror11

H B3HOCbI BbrqeTbI

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rro H,il;C

B1>1qeT1>1 nepeHOCHTI> HeJI1>3H B

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nocraBLl.IHK 3a.Ren.Rer Bbl4eT H,ll,C c aeaHca, eo3epaL1.1eHHoro noKynaremo

5e3onacHee 3asie11Tb Bbl4eT Ha Aary eo3epara aeaHca noKynaremo, raK KaK e HanoroeoM KOAeKce P<P Ha 3TOT cnyYaH Her 4eTKoro cpoKa. KaK Mbl BblS1CH11n11, e M11Hcp11He Pocc1111 C411TalOT TaK >Ke

KoMnaH11.R 3a.Ren.ReT Bbl4eT H,ll,C no crpo11renbHO-MOHTa>KHblM pa6oraM An.R co6creeHHoro norpe6neH11.R

Ha Aary Ha411cneH11.R Hanora, ro ecrb Ha nocneAHee 411cno Ka>KAOro Keaprana (n. 5 cr. 172 HK P<P)

np0Aaee1..1 3a.RBn.ReT Bbl4eT H,ll,C co CT011MOCTl1 roeapoe, pean113oeaHHblX Ha 3Kcnopr

B nepHOAe, B KOTOpOM KOMnaHH.R co6pana naKeT AOKyMeHTOB, noATBep>KAa10L1.1HX 3Kcnopr (n. 3 cr. 172 HK P<P)

HanoroBblH areHT 3a.Ren.ReT Bbl4eTbl co cro11Mocrn roeapoe, pa6or 11n11 ycnyr, no KOTOpblM OH YAep>Kan H,ll,C. Hanp11Mep, np11 apeHAe MyH111..111nanbHOro 11MyL1.1ecrea

B KBaprane, B KOTOpOM KOMnaHH.R ynnarnna Hanor B 610A>KeT. Ho np11 ycnoe1111, 4TO np1106pereHHb1e roeapbl, pa6oTbl 11n11 ycnyr11 np11H.RTbl K y4ery (n. 1cr. 172 HK P<P, n11cbMO M11Hcp11Ha Pocc1111 or 23 OKT.R6p.R 2013 r. N2 03-07- 11 /444 18)

0,zJ,HaIW IIOCTaBIIJ,lH\,Y, KaK H B CJIY1Iae c B03BpaTOM TOBapoB, BblrO,n;Hee cpa3y YMeHblllHTb HaJIOI', a He rrepeHOCHTb Bbr<IeT Ha CJie,n;yIOIIJ,lie nepHO,l1;bI. Be,n;h nocTaBIIJ,HK y)Ke HR'iHCJIHJI H,Il;C c nepBoHa"'iaJihHOH, a He CHH)KeHHOH CTOHMOCTH TOBapoB. Ilo3TOMY Bero HHTepecax YMeHblllHTb BbipyqKy Ha CYMMY CKH,l1;Kli. ECJIII CTOHMOCTb TOBapoB YBeJIH'iliBaeTCH, BbI"'ieT B TaKOM )Ke rrop.a,n;Ke 3a.HBJI.HeT IlOKyrraTeJib.

BLPieTLI c anaHcon BbI"'ieT H,II;C c aBaHca rrepeHOCHTb Ha ,n;pyr11e KBapTaJibI p11cK0BaHHO. B

HaJioroBoM Ko,n;eKce

P<t>

HeT np.aMoii HOpMbI, KOTopa.a no3BOJI.aJia

6bI TaK IIOCTyrrliTb. Ilo3TOMY H IIOCTaBIIJ,HKY, H IIOKyrraTemo 6e3orracHee 3a.aBJI.HTb Bhl"'ieThl aBaHcoBoro H,II;C B o6IIJ,ne cpoKH. Il.aTh ,n;pyrHX BhI'ieTOB, KOTOpbie HeJib3.H nepeHeCTli, eCTb B Ta6JII1u;e Ha 3TOH CTpaHnu;e.

BbPieT aBaHcoBoro H,[(C y rrocTaBID;HKa.

BbI'ieTbI c rrpe,n;omrnThI

6e3orracHee 3a.aBJI.HTb Ha ,n;aTy oTrpy3KH TOBapoB ( rr .

6

CT.

172 HR P<l>).

IlepeHOCHTb liX Ha 6oJiee II03,l1;HHe KBapTaJihl pHCKOBaHHO. l.JHHOBHHKH C"iHTaIOT' "iTO KOMIIaHH.H He BrrpaBe TaK IIOCTyIIHTb (IIHCbMO MHHcPHHa

34

I'JrnB6yx · N211, HIOHb 2015 ro.n.a

PoccnH OT

9 arrpem1 2015 r. M 03-07-11/20290). 06'1>.HCHHIOT OHH aTo TaK.

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HoBoe rrpaBHJIO, KOTopoe II03BOJIHeT 3aHBHTb Bbr<IeT B TetJeHne Tpex JieT,

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pacrrpocTpaHHeTCH TOJibKO Ha rrpno6peTeHHbie TOBapnI, pa60TbI HJIH ycny-

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rn (rr.

1.1 CT. 172, rr. 2 CT. 171 HK P<I>). A HaJIOr c aBaHca KOMIIaHHH

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npHMep 6. B KaKOM KBaprane OTpa>KaTb Bbl'leT HAC c nony'leHHOro asaHca

KoMnaHH.R s Mapre 2015 roAa no11y41-111a or 3aKa34HKa asaHc s c4er oKa3aHH.R MapKernHroBblX yc11yr Ha cyMMY 182 900 py6. 6yxramep Ha4Hc111-111 HAC c npeAon11arb1 s pa3Mepe 27 900 py6. ( 182 900 P

x 18I 118). 3ry cyMMY

6yxramep orpa3Hll B AeK11apa4HH no HAC 3a I Ksapra11. AKr CAa4H-npHeMKH yc11yr cropOHbl noAnHca111-1 s HtOHe. CroHMOCTb yc11yr 6e3 y4era HAC cocras1-111a 250 000 py6. 6yxramep Ha4HC/1Hll HAC c pea111-13osaHHblX yc11yr s pa3Mepe 45 000 py6. (250 000 P X 18 %). 3Ha4HT, Bbl4eT HAC c asaHca Ha cyMMY 27 900 py6. HY>KHO 3as1BHTb s KHHre noKynoK H AeK11apa41-11-1 3a II Ksapra11.

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9 CT. 172 HK P<I>). B aToM KBapTaJie aBaHCOBbIH c'IeT-<l:>aKTYPY MOjKHO

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Bocno11b3yeMC.R yc110BH.RMH npHMepa 6. 3aKa34HK orpa3Hll Bbl4eT HAC c asaHca Ha cyMMY 27 900 py6. s AeK11apa4HH 3a I Ksapra11 2015 roAa. Bo II KBapra11e 3aKa34HK 3a.RBH/l Bbl4eT Ha11ora no np1-106pereHHblM yc11yraM Ha cyMMY 45 000 py6. CyMMY Ha11ora c asaHca HY>KHO soccraHOBHTb. no3TOMY 6yxramep 3aperHCTpHpOBa/l asaHCOBblH C4eT-cpaKTypy Ha cyMMY

27 900 py6. s KHHre npoAa>t< 3a II Ksapra11 • OJibrA COJI)J;ATOBA , Be,D,~HM

3KCIIepT .mypHaJia «I'JiaB6yx»

35

HaJiorH H B3HOCbI KoMaH,n;HpoBoqHhie pacxo,n;h1

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36

.

I'JrnB6yx · N211, HIOHb 2015 ro.n.a

HoBnie rrpaBHJia o KOMaH,ll;HpOBKax ,ll;e:licTByIDT

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