Налоговый орган выразил мнение отно

Налоговый орган выразил мнение относительно понятия «бонус» и его налогообложения в обобщающих налоговых консультации относительно отнесения расходов на оплату маркетинговых и рекламных услуг в состав расходов, утвержденной приказом от 15.02.2012г. № 123 (далее - УПК № 123), что является обнародованной позицией налогового органа.
Так, в УПК № 123 налоговый орган, в частности, отмечает, что уплата мотивационных выплат (премий, бонусов, других поощрений) в пользу третьих лиц (организаций, которые приобретают товары у поставщика и осуществляют их сбыт (дистрибьюторы), является методом продвижения товаров поставщика на рынке, что, в свою очередь, является маркетингом.
На основании таких соображений налоговый орган пришел к выводу, что поскольку бонусы являются маркетингом (маркетинговыми услугами), то они могут быть включены поставщиком, который их начисляет и уплачивает, в состав налоговых расходов на сбыт.
При этом, чтобы отнести бонусы в состав расходов, в договоре между поставщиком и покупателем (реализатором, дилером и т.п.) должна быть предусмотрена оплата рекламных, маркетинговых услуг, в том числе мотивационных выплат. Кроме того, начисление и выплата бонусов должны быть подтверждены надлежащим образом оформленными первичными документами.
Таким образом, комплексный анализ УПК № 123 дает возможность сделать вывод, что бонусы являются мотивационными выплатами, которые выплачиваются за предоставленные покупателем (реализатором, дилером и т.п.) маркетинговые услуги.
Соответственно, в налоговом учете получателя полученные бонусы должны отражаться как предоставленные маркетинговые услуги: включаться в состав операционных доходов по дате составления акта или другого документа, оформленного в соответствии с требованиями действующего законодательства, который подтверждает выполнение работ или оказание услуг.
Что касается налогообложения бонусов налогом на добавленную стоимость, то, по нашему мнению, поскольку УПК № 123 приравнивает бонусы к маркетинговых услуг, такие бонусы должны облагаться налогом по аналогии с предоставленными маркетинговых услуг. Налоговый орган также отстаивает однозначную позицию, что бонусы являются объектом обложения налогом на добавленную стоимость. Основывается такая позиция на определении понятия «поставка услуг», под которым согласно пп. 14.1.185 п. 14.1 ст. 14 НКУ понимаются любые операции, не является поставкой товаров (письмо ГФСУ от 29.10.2015г. № 22983/6/99-95-42-01-15).
Так, согласно п. 185.1 ст. 185 НКУ объектом обложения налогом на добавленную стоимость являются, в частности, операции плательщиков налога по поставке товаров и услуг, место поставки которых находится на таможенной территории Украины, согласно ст. 186 НКУ.
Местом поставки услуг согласно п. 186.4 ст. 186 НКУ является место регистрации поставщика, кроме операций, указанных в п. 186.2 и п. 186.3 этой статьи.
Маркетинговые услуги не вошли в перечень услуг, определенных п. 186.2 и 186.3 ст. 186 НКУ, а значит место поставки маркетинговых услуг определяется по месту регистрации поставщика таких услуг.
Итак, маркетинговые услуги (полученные бонусы), которые предоставляются предприятием - резидентом Украины как резидентам, так и нерезидентам, облагаются

結果 (英文) 1:

The tax authority has expressed opinions on the concept of "bonus" and its taxation in general tax consultation regarding charges to pay for marketing and advertising services in the composition of spending, approved by order dated 15 g. No. 123 (hereinafter CCP No. 123), which was promulgated by the position of the tax authority.So, the code of criminal procedure no. 123, the tax body, in particular, notes that the payment of incentive payments (bonuses, bonuses and other rewards) in favor of third parties (organizations that purchase goods from a vendor and carry out their trade (distributors), is a method of promoting products provider in the market that, in turn, is marketing.Based on these considerations, the tax authority concluded that because the bonuses are marketing (marketing services), they can be included by the vendor that their charges and pays, in the composition of tax expenses.In doing so, to include bonuses in the composition of the costs in the contract between the supplier and the buyer (seller, dealer, etc.) should be provided for payment of advertising, marketing services, including incentive payments. In addition, the calculation and payment of bonuses should be confirmed by properly designed primary documents.Thus, a comprehensive analysis of the CPC No. 123 gives you the ability to infer that bonuses are incentive payments, which are paid for by the buyer (seller, dealer, etc.) of the marketing services.Accordingly, the tax accounting of the recipient received bonuses must be displayed as provided marketing services: included in operating income on the date of preparation of the report or other document, drawn up in accordance with the applicable legislation, which confirms the execution of works or the provision of services.With regard to the taxation of bonuses to value added tax, it is our view that since the CPC No. 123 equates bonuses to marketing services, such bonuses should be taxed on the analogy with the supplied marketing services. The tax authority also defended the stance that the bonuses are subject to value-added tax. This position is based on the definition of "supply of services", according to the AP. 14.1.185 p. 14.1 art. 14 CLE refers to any operation, not a supply of goods (GFSU letter from No. 29.10.2015/6/22983 99-95-42-01-15).According to p. 185.1 art. 185 NKU object of taxation of value added tax are, in particular, the operation of taxpayers for the supply of goods and services, the place of supply of which is located in the customs territory of Ukraine, in accordance with art. 186 NPISHs.The place of supply of services under clause 186.4 art. 186 CLE is the place of registration of the supplier, except operations specified in section 186.2 and p. 186.3 this article.Marketing services not included in the list of services identified p. 186.2 and 186.3 art. 186 NKU, which means the place of delivery is determined by the marketing services the place of registration of the provider of such services.So, marketing services (bonuses), which is provided by the resident as residents and non-residents are subject to

結果 (英文) 2:

The tax authority has expressed an opinion on the concept of "bonus" and its taxation in generalizing tax advice on the classification for the costs of marketing and advertising services in the structure of expenses, approved by the order of 15.02.2012g. № 123 (hereinafter - the Code of Criminal Procedure number 123), which is promulgated by the position of the tax authority.
So, the CPC number 123 tax authority, in particular, noted that the payment of incentive payments (premiums, bonuses and other incentives) in favor of third parties (organizations, who buy goods from the supplier and carry out their sales (distributors), is a method of promoting a supplier of goods in the market that, in turn, is marketing.
based on these considerations, the tax authority concluded that, since the bonuses are marketing (marketing services) they can be integrated supplier that their charges and pay in the tax cost of sales.
at the same time, to include bonuses in expenses in the contract between the supplier and the buyer (implementer, dealer, etc.) shall be provided for payment advertising, marketing services, including incentive payments. in addition, the calculation and payment of bonuses should be confirmed appropriately decorated primary documents.
Thus, a comprehensive analysis of the CPC number 123 makes it possible to conclude that the bonuses are motivational payments that are paid for services . buyer (implementer, dealer, etc.) marketing services
Accordingly, for tax purposes the recipient received bonuses to be recognized as granted marketing services: included in operating income on the date of preparation of the report or other document issued in accordance with the applicable legislation, which confirms the execution of works or services.
with regard to the taxation of bonuses to value added tax, is, in our opinion, because of the CCP number 123 equates to bonuses marketing services such bonuses should be taxed similar to the granting of marketing services. The tax authority also upholds an unequivocal position that the bonuses are subject to taxation on value added tax. Based on this position is the definition of "supply of services", which according to the claims. 14.1.185 p. Article 14.1. 14 NKU mean any operation, not a supply of goods (GFSU letter from 29.10.2015g. Number 22983/6 / 99-95-42-01-15).
Thus, according to para. 185.1 Art. 185 CLE object of taxation the value added are, in particular, the operation of the tax payers for the supply of goods and services, place of delivery which is located in the customs territory of Ukraine, according to Art. 186 NKU.
The place of supply of services in accordance with para. 186.4 Art. 186 GCC is the place of registration of the supplier, in addition to the operations specified in Sec. 186.2 and p. 186.3 of this article.
Marketing services not included in the list of services, defined p. 186.2 and 186.3 of Art. NKU 186, which means the place of delivery of marketing services is determined by the place of registration of the service provider.
So, marketing services (received bonuses), which are available now - a resident of Ukraine both residents and non-residents are taxed

結果 (英文) 3:

the tax authority expressed its opinion on the concept of "bonus and tax general tax advice on charges for marketing and advertising services in the composition of expenditure approved by order of the 15.02.2012г. no. 123 (hereinafter cpc no. 123), which is issued by the tax authority.thus, the cpc no. 123 of the tax authority, in particular, notes that the payment motivational benefits (bonuses, bonuses and other rewards) for the benefit of third persons (entities who purchase goods from the supplier and conduct marketing (distributors), is a method to promote products supplier in the market, which, in turn, is marketing.on the basis of these considerations, the tax authority concluded that because the bonuses are the marketing (marketing services), they can be integrated supplier who collects and pays, the tax costs of marketing.in order to get bonuses the expenses in the contract between the supplier and the buyer (реализатором, dealer, etc.) must be provided for payment of advertising, marketing services, including motivational benefits. in addition, the calculation and payment of bonuses should be validated properly are the primary instruments.thus, the integrated analysis of the cpc no. 123 allows to conclude that the bonuses are incentive payments that are paid for by the buyer (реализатором, dealer, etc.), marketing services.accordingly, in the tax accounting of the bonuses should be reflected as a marketing services, included in operating income on the date of the act, or other document, drawn up in accordance with the requirements of the legislation in force, which confirms the execution of works or services.with regard to tax bonuses налого