Accounting and tax accounting for a security company. Security costs. Accounting and tax accounting. A numbered book is kept in the kitchen, in which information on monitoring the quality of food preparation for dogs is entered. Control is carried out by the vet
"Chief Accountant". Appendix "Accounting in Education", 2006, N 4
An educational organization can solve the security problem in one of the following ways: organize its own security unit, contact a specialized private agency, or use the services of private security at the Ministry of Internal Affairs of Russia.
In this material we will talk about the tax consequences of each of these options, as well as the nuances of tax accounting for an organization’s security costs.
Security unit
Perhaps your own security service can be called a luxury that requires significant financial and labor costs.
So, the security unit must have its own charter. Moreover, it must be coordinated with the local police department. This is the requirement of Art. 14 of the Law of the Russian Federation of March 11, 1992 N 2487-1 “On private detective and security activities in the Russian Federation.”
Another problem is the license. More precisely, two licenses: one allows you to engage in security activities, and the second allows you to buy weapons and ammunition. The police often deny security units such licenses. The basis for this is that supposedly such licenses are issued only to specialized security companies.
Note. The license fee is a fee. Therefore, it should be written off in tax accounting as part of other expenses on the basis of paragraphs. 1 clause 1 art. 264 of the Tax Code of the Russian Federation.
With the first license, the way out is quite simple - you don’t have to get it at all. The fact is that such licenses are required only for companies that provide security services on a paid basis. This conclusion follows from Art. Art. 1, 11 and 14 of Law No. 2487-1. And the security service of an educational organization has the right to work without a license. Note that the judges came to the same conclusion in the Resolution of the Federal Antimonopoly Service of the Moscow District dated June 25, 2004 N KA-A40/4223-04.
But it will indeed be difficult for a college security unit to obtain a weapons license. Because with regard to such licenses, judges agree with the police. In their opinion, only those legal entities that are specifically created for security purposes can use weapons (see, for example, Resolution of the Federal Antimonopoly Service of the Moscow District dated January 30, 2006 in case No. KA-A40/13931-05).
As a rule, security guards are issued uniforms. You can take its cost into account when calculating income tax if the form remains in the personal and permanent use of the employee. This is stated in paragraph 5 of Art. 255 of the Tax Code of the Russian Federation. And if the clothing does not remain the security guard's property, the taxable income cannot be reduced. This is explained in the Letter of the Ministry of Finance of Russia dated March 10, 2006 N 03-03-04/1/203.
One can argue with this conclusion, since the list of labor costs in Art. 255 of the Tax Code of the Russian Federation is open. Therefore, an organization can write off the cost of uniforms based on clause 25 of Art. 255 of the Tax Code of the Russian Federation. Naturally, provided that such costs are provided for in collective or labor agreements.
If it is not advisable to enter into legal proceedings, it is better to give the uniform to the security guards. True, in this case you will have to withhold personal income tax from employees. After all, paragraph 3 of Art. 217 of the Tax Code of the Russian Federation allows not to calculate personal income tax only on the cost of clothing, the issue of which is required by law. But uniforms are issued to security guards at the initiative of the college. Consequently, they have income in kind, subject to personal income tax (Clause 1, Article 210 of the Tax Code of the Russian Federation). Also, UST and pension contributions will have to be added to the cost of the form.
You can also choose the next option. Issue the security form for temporary use and do not take its cost into account when calculating income tax. In this case, you will not have to withhold personal income tax, as well as accrue unified social tax and pension contributions.
And finally, when organizing your own security service, you must remember that Art. 19 of Law N 2487-1 requires the employer, at his own expense, to insure all security guards in the event of death, injury or damage to health.
Here you should pay attention to an important nuance. Although the organization does not have the right to refuse such insurance, it is formally considered voluntary. It's all about the tariffs. For compulsory insurance, tariffs must be approved by relevant laws. This is a requirement of Art. 11 of the Law of the Russian Federation of November 27, 1992 N 4015-1 “On the organization of the insurance business in the Russian Federation.” And, unfortunately, insurance rates for security guards are not approved by law.
Therefore, the cost of insuring security guards in case of death and disability can be reflected in tax accounting only within the limits of 10,000 rubles. per year per security guard (clause 16 of article 255 of the Tax Code of the Russian Federation). Contributions exceeding this limit cannot be taken into account for tax purposes.
As for the UST, this tax is not charged on insurance premiums (clause 7, clause 1, article 238 of the Tax Code of the Russian Federation). Personal income tax is also not withheld from the cost of insurance. This is stated in paragraphs. 3 p. 1 art. 213 of the Tax Code of the Russian Federation.
Private security companies
According to paragraphs. 6 clause 1 art. 264 of the Tax Code of the Russian Federation, funds spent on property protection can be written off as a reduction in taxable income. This rule fully applies to amounts paid to a private security company (PSC).
Of course, you need to conclude an agreement with the private security company, and also periodically (once a month or once a quarter) sign certificates of services provided.
It is also advisable to require a report from the private security company on the services provided. These documents will be the basis for taking into account security costs when calculating income tax.
Note. Since January 1, 2006, expenses in tax accounting can be confirmed using documents that only indirectly prove the expenses incurred. But it is desirable that they contain all the mandatory details listed in Art. 9 of the Accounting Law.
Since the activities of private security companies are licensed, tax inspectors, when inspecting an educational organization, may require a copy of the security guards’ license. Therefore, it is worth getting such a copy in advance. Otherwise, there is a risk that the court, guided by Art. 173 of the Civil Code of the Russian Federation, recognizes the organization’s transaction with the private security company as invalid.
Private security
From January 1, 2005, amounts spent on private security can be written off as other expenses based on paragraphs. 6 clause 1 art. 264 of the Tax Code of the Russian Federation. The documents justifying such an expense, as in the case of a private security company, will be an agreement and acts.
Problems may arise if the organization wrote off, when calculating income tax, amounts paid to private security guards before January 1, 2005. During the inspection, inspectors may accuse them of understating income tax. The fact is that the Presidium of the Supreme Arbitration Court of the Russian Federation, in Resolution No. 5953/03 of October 21, 2003, indicated that the revenue of private security guards is targeted financing for them and is not subject to income tax. Based on this conclusion, the Ministry of Finance of Russia in Letter dated March 24, 2005 N 03-06-05-04/71 (at that time there was no rule in Article 264 of the Tax Code of the Russian Federation allowing the write-off of expenses for private security in tax accounting) reported that organizations do not have the right to reduce taxable income for remuneration paid to private security guards. A similar point of view is given in the later Letter of the Ministry of Finance of Russia dated July 24, 2006 N 03-03-04/2/180.
After all, according to paragraph 17 of Art. 270 of the Tax Code of the Russian Federation, money and other property transferred as part of targeted financing do not reduce taxable profit.
However, we note that this conclusion can be challenged. The Presidium of the Supreme Arbitration Court of the Russian Federation came to its conclusion on the basis of Art. 35 of the Law of the Russian Federation of April 18, 1991 N 1026-1 “On the Police” as amended in force until 2004. Then it said that the police are financed, in particular, from funds received from organizations under concluded agreements. But the effect of this norm has been suspended since 2004 by Federal Law of December 23, 2003 N 186-FZ.
It can also be disputed that this revenue from private security related to targeted funding until 2004. Indeed, in paragraphs. 14 clause 1 art. 251 of the Tax Code of the Russian Federation spells out the criteria by which this or that income is classified as targeted financing. Thus, the recipient is obliged to use the received funds for the purpose specified by the organization that transferred these funds.
But, of course, an educational organization would not tell police officers what they can use their rewards for. Therefore, the remuneration of security guards cannot be considered targeted funding.
Now regarding the value added tax.
As a rule, having decided to cooperate with private security, an institution enters into two agreements:
- about an emergency call to the police;
- for maintenance of a complex of security equipment.
The first agreement is concluded with the private security department at the Internal Affairs Directorate. Such services are not subject to VAT on the basis of paragraphs. 4 p. 2 tbsp. 146 of the Tax Code of the Russian Federation. It says that an object of VAT taxation does not arise when services are provided by bodies that are part of the system of public authorities, as part of the exercise of the exclusive powers assigned to them in a certain field of activity. And the Presidium of the Supreme Arbitration Court of the Russian Federation, in Resolution No. 10500/03 of November 25, 2003, confirmed that on the basis of paragraphs. 4 p. 2 tbsp. 146 of the Tax Code of the Russian Federation, private security units should not pay value added tax on their revenue.
Note that until the end of 2004, enterprises could receive invoices with VAT amounts allocated there from non-departmental security guards.
But since the security guards had no obligation to charge this tax, according to the Russian Ministry of Finance, the protected organizations did not have the right to deduct the paid value added tax. In particular, this was stated in the Letter of the Ministry of Finance of Russia dated June 29, 2004 N 03-1-08/1462/17@.
One can argue with this approach. After all, in paragraph 2 of Art. 171 of the Tax Code of the Russian Federation directly states that a taxpayer can deduct all VAT charged to him. At the same time, the college is not obliged to control whether its counterparty pays this tax or not. It is enough that VAT is highlighted in the invoice and paid. Arbitration judges have come to this conclusion more than once.
Examples include the Resolution of the FAS Volga District dated September 27, 2005 in case No. A65-809/05-SA2-11 and the Resolution of the FAS Moscow District dated December 14, 2005 in case No. KA-A40/12158-05.
As for the contract for the maintenance of a complex of security equipment, it is concluded with the local department of the branch of the Federal State Unitary Enterprise "Security". This enterprise was created on the basis of Decree of the Government of the Russian Federation of February 11, 2005 N 66. Like all other unitary enterprises, FSUE Okhrana is a VAT payer. Accordingly, having concluded an agreement with him, the educational organization will receive invoices, on the basis of which it will be able to deduct the corresponding amounts of value added tax.
D.A. Voloshin
Expert of the magazine "Glavbukh"
In practice, questions often arise related to documenting and reflecting the costs of security services in accounting and tax accounting.
In this article we will consider the procedure for documenting security services, as well as accounting and taxation of these expenses.
Civil relations
The rules of Ch. 39 “Paid provision of services” of the Civil Code of the Russian Federation (clause 2 of Article 779 of the Civil Code of the Russian Federation).Under such an agreement, the contractor undertakes to provide services on the instructions of the customer, and the customer undertakes to pay for these services (Clause 1 of Article 779 of the Civil Code of the Russian Federation).
The subject of such an agreement is the protection by the contractor’s employees of the customer’s facilities and (or) the life and health of his employees.
The contract should name those objects and those people whom the contractor will protect:
- name and address of the facility, area of the protected facility;
- last names, first names and patronymics of the organization’s employees.
The contract must determine the number of security guards for the contractor.
Property protection
AccountingIn the accounting of the customer organization, expenses for payment for services provided to it in order to carry out the organization’s activities are expenses for ordinary activities (clause 5.7 of the Accounting Regulations “Organization Expenses” PBU 10/99, approved by Order of the Ministry of Finance of Russia dated 06.05 .1999 No. 33n).
Expenses for payment for security services are recognized by the organization monthly on the last day of the month, when all the conditions for recognizing expenses in accounting, listed in clause 16 of PBU 10/99, are met.
When recognizing security costs in accounting, account 60 “Settlements with suppliers and contractors” is credited for the contractual cost of services provided (excluding VAT) in correspondence with the account for accounting for the corresponding costs (accounts 20 “Main production”, 26 “General business expenses” or 44 "Sales expenses").
The amount of VAT presented by the contractor is reflected in the debit of account 19 “Value added tax on purchased assets”, subaccount, for example, 19-4 “Value added tax on purchased services”, and the credit of account 60.
Amounts transferred to the contractor in payment for services rendered are reflected in the debit of account 60 and the credit of account 51 “Settlement accounts” (Instructions for the application of the Chart of Accounts for accounting financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n).
Corporate income tax
According to paragraphs. 6 clause 1 art. 264 of the Tax Code of the Russian Federation, expenses for property protection services are included in other expenses associated with production and sales.
According to para. 3 pp. 3 paragraph 7 art. 272 of the Tax Code of the Russian Federation, expenses for payment for services for the security of premises are recognized on the last day of the period established by the agreement for settlements, i.e. monthly on the last day of the month.
Documentary justification for security costs
One of the primary documents that serves as the basis for taking into account security costs is the act of their acceptance and transfer.
- as of a certain date, the customer accepted the services provided by the security company. The fact of acceptance of services is a legal fact underlying all further financial relations;
- security services were provided by the security company in full, which was provided for in the security contract;
- the customer has no complaints about the quality and composition of the services provided by the security company;
- services are provided for a certain amount including value added tax. Indicating the cost of services in the acceptance certificate is of significant importance, since it is the amount of revenue confirmed by the parties for the security company, and for the customer - the expense for a specific period of time.
All these documents will indicate the reality of the services provided.
The amount of VAT presented by the contractor who provided the organization with services for the security of premises is accepted for deduction on the basis of the invoice issued by him (clause 1, clause 2, article 171, clause 1, article 172 of the Tax Code of the Russian Federation).
Example
The organization entered into a contract for the security of industrial premises for a period of 1 year.
Payment for services for the current month is made in the next month no later than the 5th day based on the invoice and invoice issued by the contractor.
The cost of services per month is 59,000 rubles. (including VAT RUB 9,000).
In the Organization's accounting, expenses for payment for services provided by a specialized company for the protection of the organization's production premises should be reflected in the following way:
| Contents of operations | Debit | Credit | Amount, rub. | Primary document |
|---|---|---|---|---|
| In the month of service provision | ||||
| Expenses for the purchase of services for the protection of industrial premises have been recognized (59,000 - 9,000) | 20 (26,44) | 60 | 50 000 | Contract for paid services, Invoice Act |
| 19-4 | 60 | 9 000 | Invoice | |
| 68/VAT | 19-4 | 9 000 | Invoice | |
| The transfer of payment for premises security services provided in the past month is reflected. | 60 | 51 | 59 000 | |
By default, all costs associated with maintaining the leased property and maintaining it in good condition are borne by the tenant (clause 2 of Article 616 of the Civil Code of the Russian Federation).
Therefore, if under the terms of the contract the obligation to protect such property is not assigned to the lessor, the lessee organization should not have problems recognizing the costs of its protection.
Moreover, in paragraphs. 6 clause 1 art. 264 of the Tax Code of the Russian Federation we are talking about the possibility of accounting for the costs of protecting any property, without specifying whether it is your own, leased or located with an organization on another legal basis.
Tax authorities in regional departments, in particular in Moscow, generally do not object to this approach (Letter of the Federal Tax Service of Russia for Moscow dated February 26, 2009 No. 16-15/017006).
Protecting the lives of employees
An organization can provide protection not only for its property, but also for valuable employees, such as a manager, or other persons, for example, with access to trade secrets.Accounting
In this situation, the cost of personal security services, in particular, for the head of an organization, provided by a private security agency (excluding VAT), is included in expenses for ordinary activities on the last day of each month for which these services were provided (on the date of signing the delivery certificate - acceptance of services provided), and in accounting is reflected in accounts 26 “General business expenses” or 44 “Sales expenses” in correspondence on the credit of account 60 “Settlements with suppliers and contractors” (clauses 5, 6, 16 of the Accounting Regulations accounting “Expenses of the organization” PBU 10/99, approved by Order of the Ministry of Finance of Russia dated 05/06/1999 No. 33n, Instructions for the application of the Chart of Accounts for accounting financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated 10/31/2000 No. 94n (hereinafter referred to as the Instructions for Application Chart of accounts)).
Value added tax (VAT)
The amount of “input” VAT charged by a private security company on the cost of security services can be deducted by the organization on the basis of invoices issued to it (clause 1, clause 2, article 171, clause 1, article 172 of the Tax Code of the Russian Federation).
Corporate income tax
Chapter 25 of the Tax Code of the Russian Federation does not mention expenses for ensuring the safety of personnel and for the personal protection of individual employees.
However, the organization has the right to take such costs into account when calculating income tax, since sub-clause. 6 clause 1 art. 264 of the Tax Code of the Russian Federation allows to recognize not only the costs of protecting property, but also the costs of paying for other security services. At the same time, protecting the life and health of citizens is one of the types of security services (clause 1, part 3, article 3 of the Law of the Russian Federation of March 11, 1992 No. 2487-1 “On private detective and security activities in the Russian Federation”).
These expenses are recognized on the date of signing the acceptance certificate for services provided (the last day of each month of validity of the security agreement) (clause 1, subclause 3, clause 7, article 272 of the Tax Code of the Russian Federation).
Documentary justification for employee security costs
According to the Russian Ministry of Finance, the expenses in question can be taken into account for profit tax purposes on the basis of subclause. 6 clause 1 art. 264 of the Tax Code of the Russian Federation, provided that they meet the criteria established by Art. 252 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of the Russian Federation dated 05/08/2007 No. 03-03-06 /1/269).
The same point of view is shared by the courts (Resolutions of the Federal Antimonopoly Service of the North-Western District dated May 25, 2009 No. A13-98 /2008 and dated July 19, 2007 No. A56-35010 /2006, Decision of the Moscow Arbitration Court dated July 22, 2011 No. A40-23728 / 08-108-75).
Based on arbitration practice, we can conclude that it is safer to include a provision regarding this in employment contracts with employees who are provided with personal protection at the expense of the company. If such a condition exists, it will be easier for the organization to justify expenses (Resolution of the Federal Antimonopoly Service of the North-Western District dated May 25, 2009 No. A13-98 / 2008).
If for some reason such a condition cannot be provided for in the employment contract, then it can be specified in the internal labor regulations or other local act, for example, in an order or directive of the manager.
Such a document can also indicate a list of protected employees or a list of positions.
In addition, for tax security purposes, it is better to conclude with security organizations not separate contracts for personal protection, but so-called mixed or complex contracts for the protection of not only the employees themselves, but also the property of the organization located with them (Resolution of the Federal Antimonopoly Service of the North-Western District dated July 19, 2007 No. A56-35010 /2006).
Moreover, it is safer to indicate the cost of services under this agreement in one amount.
With such documentation, tax authorities will have no reason to claim that these expenses cannot be recognized in tax accounting, since they are not mentioned in Chapter. 25 Tax Code of the Russian Federation. On the contrary, the costs of protecting the company’s property are directly indicated in paragraphs. 6 clause 1 art. 264 Tax Code of the Russian Federation.
In addition, you can refer to the fact that the protected specialist is a carrier of information constituting a trade secret. The courts accept this argument and agree that the costs of ensuring the safety of such persons are justified for the employer (Resolution of the Federal Antimonopoly Service of the North-Western District dated May 25, 2009 No. A13-98 / 2008).
Personal income tax
In a number of cases, tax officials insist that the amounts transferred by the employer for the personal protection of the employee are the latter’s income, which he received in kind (clause 1, clause 2, article 211 of the Tax Code of the Russian Federation). This means that the organization is obliged to withhold personal income tax from the amount of such income and transfer it to the budget (clauses 1, 4 and 6 of Article 226 of the Tax Code of the Russian Federation).
However, this requirement is not legal for the following reasons:
Such services are provided primarily in the interests of the organization, since possible damage to the manager or other official from illegal actions of third parties will negatively affect its material and financial condition. The employee himself does not receive economic benefits from this, that is, he does not have income subject to personal income tax (Article 41 of the Tax Code of the Russian Federation). Moreover, ensuring safe working conditions is the responsibility of every employer (Part 2 of Article 22, Articles 163 and 212 of the Labor Code of the Russian Federation).
Thus, the amounts transferred by the employer to the security company for ensuring the personal safety of the employee are not included in the personal income tax base. Consequently, the organization is not obliged to withhold personal income tax from the specified amounts. This is confirmed by the courts (Resolution of the Federal Antimonopoly Service of the North-Western District dated January 18, 2007 No. A05-7024 / 2006-34). Although in practice claims from tax authorities cannot be ruled out.
Insurance premiums
Since in the case under consideration, expenses for ensuring the personal safety of valuable employees are carried out in the interests of the organization itself, and not in the personal interests of employees, there is no object of taxation for insurance premiums.
Example
The organization entered into an agreement with a security agency to provide services for the personal protection of the life and health of the general director.
According to the agreement, the cost of security services is 118,00 rubles. (including VAT - 18,000 rubles) per month.
On the last day of each month of validity of the specified agreement, the parties draw up an acceptance certificate for the services provided.
Payment for services is made no later than the 5th day of the month following the month of their provision. The organization uses the accrual method when accounting for income taxes.
The following entries will be made in the Organization's accounting records:
| Contents of operations | Debit | Credit | Amount, rub. | Primary document |
|---|---|---|---|---|
| In the month of service provision | ||||
| Expenses for the purchase of security services for the protection of the general director were recognized (118,000 - 18,000) | 26 | 60 | 100 000 | Contract for paid services, Act, Invoice |
| VAT presented by the service provider is reflected | 19-4 | 60 | 18 000 | Invoice |
| Accepted for deduction of VAT presented by the service provider | 68/VAT | 19-4 | 18 000 | Invoice |
| In the month following the month of provision of services | ||||
| Reflected transfer of payment for services provided in the past month to protect the general director | 60 | 51 | 118 000 | Bank account statement |
Security services can be provided by organizations that meet certain requirements. According to Article 11 of the Federal Law of March 11, 1992 No. 2487-1 “On private detective and security activities in the Russian Federation” (hereinafter referred to as Law No. 2487-1), the provision of security services is carried out by organizations specifically established for their implementation and having holders of the appropriate license.
The private security organization must notify the Department of Internal Affairs about the beginning and end of the provision of security services (see Rules for notification by a private security organization of internal affairs bodies of the beginning and end of the provision of security services, changes in the composition of founders (participants), approved by Decree of the Government of the Russian Federation of June 23, 2011 No. 498).
A private security organization is created only in the form of an LLC and cannot carry out other activities. The minimum authorized capital of a private limited liability partnership is 100,000 rubles.
Authorized capital in the amount of 250,000 rubles will be required to establish a private limited company providing services for armed security of property and security of facilities with the implementation of design, installation and maintenance work, the list of which is established by the Government of the Russian Federation.
Half of the authorized capital can be formed by non-monetary contributions. But you cannot use credits and loans.
Only Russians and domestic companies can establish a private limited liability partnership. For them, the “security” business should be the main one.
Branches of private enterprises are created only in the constituent entity of the Russian Federation in whose territory the organization is registered.
Separate requirements are imposed on the head of a security organization. He must have a higher professional education, a private security guard certificate and undergo relevant advanced training courses.
Place of work or department
Security guards of private security companies are often sent to perform their official duties not at the place of registration of the organization itself, but to the customer. The security post can be equipped, that is, full-fledged workplaces are organized. This means the question arises: does a separate division arise in this case? After all, such structural divisions must be separately registered with the tax authorities.
The specifics of the activities of security organizations are not specified in tax legislation, so private security organizations have to look for a way out, taking into account modern standards. One of the problems is that tax authorities literally interpret Article 11 of the Tax Code, which contains the formulation of the concept of “separate division”.
According to this norm, any territorially isolated unit where stationary workplaces are equipped is recognized as separate. The fact that such structural units are mentioned in the organization’s constituent documents has no significance. In turn, a workplace is considered stationary if it is created for a period of more than one month.
In the Labor Code, a place is recognized as a work place if the employee must be there to perform work duties and which is directly or indirectly under the control of the employer.
For these reasons, tax authorities often regard a security post as a “stationary workplace” and recognize it as a separate unit.
The position of the Finance Ministry on this issue is set out in letters dated May 4, 2007 No. 03-02-07/1-214, dated December 19, 2008 No. 03-02-07/1-522, dated April 10, 2009 No. 03-02-07/1-176. According to officials of the Russian Ministry of Finance, the obligation to register arises only when creating an equipped stationary workplace. The form of work organization and the period of stay of a particular employee at a stationary workplace have no legal significance for registration. A stationary workplace is considered equipped if all the conditions necessary for the performance of work duties have been created. To substantiate its position, the Ministry of Finance cites decisions of arbitration courts: resolutions of the FAS Moscow District dated July 30, 2004 No. KA-A41/6389-04, FAS North Caucasus District dated September 21, 2006 No. 08-4234/2006-1814 and from November 29, 2006 No. f08-6161/2006/2552A.
If the organization has not been able to independently resolve the issue of the location of its “isolated” members, the Ministry of Finance recommends turning to the inspectorate for help.
The opinion of the tax authorities is stated, in particular, in the letter of the Federal Tax Service of Russia for Moscow dated September 11, 2007 No. 18-11/3/086094@. In this letter, the tax department explains that security posts that have the characteristics of separate units must be registered. This must be done regardless of the availability of equipment at security posts, as well as whether this equipment is installed by the private security organization itself or by the organization that is the object of protection.
The courts find no grounds for registration at the location of the work posts. This position is set out in the resolutions of the Federal Antimonopoly Service of the West Siberian District dated August 8, 2011 No. A27-15867/2010 and dated July 19, 2011 No. A27-15866/2010, the Federal Antimonopoly Service of the Moscow District dated December 20, 2010, and March 2, 2009 No. KA-A40/817-09.
The judges believe that it is impossible to recognize the presence of separate divisions in a private security company, because the security organization does not have an agreement to receive the customer’s property for use (lease agreement). Security organizations, as a rule, enter into only an agreement with the customer for the provision of security services. Therefore, the workplace is not controlled by the employer. For the purposes of tax legislation, a workplace, as well as a separate division, are not created. Thus, there is no obligation to register with the tax authority at the customer’s location.
Form at the expense of the company
As a rule, security organizations provide their personnel with uniforms. Since we are talking about transferring valuables to employees, the question of taxing their value with personal income tax and insurance premiums arises.
According to clause 9 of part 1 of article 9 of Law No. 212-FZ, the cost of uniforms and uniforms is not subject to insurance contributions. But only the form that is issued to employees in accordance with the legislation of the Russian Federation.
Law No. 2487-1 does not provide for the issuance of uniforms to employees of private enterprises. Consequently, insurance premiums will have to be paid on the cost of clothing given free of charge to the guards for permanent use. Mentioning uniforms for employees in an employment or collective agreement will not help the situation.
However, the contract can stipulate that the form is issued to the employee for the duration of his employment and is returned upon dismissal. If the ownership of uniform does not pass to the employee, then the object of taxation of insurance premiums does not arise (Part 1, Article 7 of Law No. 212-FZ). The same position is stated in the letter of the FSS of the Russian Federation dated November 17, 2011 No. 14-03-11/08-13985.
The situation is similar with the calculation of personal income tax on the cost of uniforms.
Income subject to personal income tax does not arise if the uniform does not become the property of the employee and is handed over upon dismissal (Clause 1 of Article 210 of the Tax Code of the Russian Federation).
If the uniform is given to employees free of charge and forever, the employee has income in kind. In this case, personal income tax must be calculated and withheld from the cost of the form (clause 1 of Article 210, clause 1 of Article 211 of the Tax Code of the Russian Federation).
Voluntary-compulsory insurance
Article 19 of Law No. 2487-1 obliges security organizations to insure employees in the event of death, injury or other damage to health in connection with the provision of security services. Insurance of emergency insurance is carried out at your own expense.
Previously, the Finance Ministry and tax authorities indicated that the expenses in question are not recognized in tax accounting, since there is no federal law on this type of compulsory insurance (letter of the Ministry of Finance of Russia dated October 17, 1997 No. 16-00-17-70, Department of Tax Administration of Russia for the city of Moscow dated July 11, 2003 No. 28-11/38625).
Currently, the Ministry of Finance has changed its position. In a letter dated March 21, 2011 No. 03-11-06/2/35, officials indicated that the private limited liability company has the right to take into account the amount of contributions under voluntary insurance contracts for employees as part of labor costs. The Finance Ministry refers to paragraph 16 of Article 255 of the Tax Code, according to which labor costs include, in particular, the amounts of payments by employers under voluntary insurance contracts for employees.
Contributions under voluntary personal insurance contracts in cases of death and personal injury are taken into account in an amount not exceeding 15,000 rubles per year per insured employee.
Special rules
When carrying out private detective (detective) and private security activities, a license is obtained for each type separately. The license is issued for a period of five years. A state fee of 2,600 rubles is paid for issuing a license.
In accounting, payments for voluntary insurance are recognized as expenses for ordinary activities (clauses 5, 7, 9 PBU 10/99 “Expenses of organizations”, approved by order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n).
If the amount of the insurance premium for the entire period of the contract is transferred at a time, then account 97 “Deferred expenses” is applied. From account 97, expenses are written off monthly to the debit of account 20 “Main production”. It is advisable to recognize the expenses in question evenly over the term of the insurance contract.
Example 1
The private limited liability company transferred 120,000 rubles. according to the personal insurance contract for its security guards. The agreement was concluded for the purpose of compulsory insurance of security guards in the event of death, injury or other damage to health in connection with their security actions. The contract period is 12 months.
In the case under consideration, expenses under a voluntary personal insurance agreement are recognized in tax accounting in full evenly over 12 months.
To reflect in accounting, the following entries must be made:
DEBIT 76 CREDIT 51
– 120,000 rub. – insurance premiums have been paid;
DEBIT 97 CREDIT 76
– 120,000 rub. – expenses for voluntary personal insurance are included in deferred expenses;
DEBIT 20 CREDIT 97
– 1000 rub. (RUB 120,000: 12 months) – expenses for voluntary personal insurance are written off.
Security business on the simplified tax system
The costs of voluntary insurance can also be written off by “security” organizations that use the simplified tax system. If, of course, they chose “income minus expenses” as the object of taxation.
Insurance costs are included in labor costs. This conclusion follows from the letter of the Ministry of Finance of Russia dated March 21, 2011 No. 03-11-06/2/35. Labor costs are recognized in the manner prescribed by Article 255 of the Tax Code. Thus, when writing off payments under voluntary personal insurance contracts in cases of death and personal injury, the maximum amount of insurance premiums that can be taken into account will be 15,000 rubles per year per employee.
Security for a foreigner
Private security organizations often provide services to ensure order in places where public events are held: conferences, sporting competitions, concerts and forums. Let's look at an example of how these services are reflected in the accounting records if the customer is a foreign company.
In accounting, the amount of prepayment is not recognized as income and is accounted for as part of accounts payable separately on account 62 “Settlements with buyers and customers.” On the date of receipt of the prepayment, an entry is made in the debit of account 52 “Currency accounts”. The private limited company recognizes income in the amount of revenue agreed upon by the parties to the contract on the date the customer signs the acceptance certificate for the services provided. Revenue recognition is reflected by an entry in the debit of account 62 and the credit of account 90 “Sales”, subaccount 90-1 “Revenue”. At the same time, the cost of services provided is written off from account 20 “Main production” to the debit of account 90, subaccount 90-2 “Cost of sales”.
Records of amounts on foreign currency accounts and on transactions provided for in an agreement in foreign currency are made in rubles and in the currency of settlements and payments.
Prepayment in foreign currency is recalculated into rubles at the Bank of Russia exchange rate in effect on the date of receipt of funds to the organization’s foreign currency account. Subsequently, the prepayment amount will not be recalculated.
Security organizations are VAT payers. If a private limited company carries out business on the territory of Russia, then operations to protect the delegation of a foreign company are subject to VAT in accordance with the general procedure. Upon receipt of an advance payment, tax should be calculated at the estimated rate of 18/118. On the date of signing the acceptance certificate for services provided, VAT is again charged. The amount of VAT previously calculated on the prepayment amount is subject to deduction.
In tax accounting, revenue from the provision of services is recognized as income on the date of signing the acceptance certificate for the services provided. The amount of the prepayment received is not recognized as income if the LLC uses the accrual method.
Prepayment received in foreign currency is accepted for accounting in the amount determined at the Bank of Russia exchange rate valid on the date of receipt of the prepayment. In the future, the prepayment amount is not recalculated, therefore, exchange rate differences do not arise.
Expenses associated with the provision of services are recognized in the period to which they relate, regardless of the time of actual payment of funds. Organizations providing services have the right to expense the entire amount of direct expenses incurred during the reporting period.
Example 2
The private security company provides security services for foreign musical groups and ensuring order during tours. The foreign company that organizes the tour does not have a permanent representative office in the Russian Federation. According to the terms of the agreement, a 100 percent prepayment in euros was received for the entire period of protection. The cost of services provided is 2,360 euros (including VAT), the actual cost of services provided is 60,000 rubles. The contract for the provision of security services was concluded for a month. The euro exchange rate established by the Bank of Russia on the date of receipt of the advance payment was (conditionally) 45.0 rubles/euro.
The following wiring will be required:
DEBIT 52 CREDIT 62 “Prepayment”
– 106,200 rub. (2360 rubles X 45 rubles/euro) – an advance payment has been received for the provision of services;
DEBIT 62 “VAT” CREDIT 68
– 16,200 rub. (RUB 106,200 X 18: 118) – VAT is calculated on the amount of the prepayment received;
DEBIT 62 CREDIT 90-1
– 106,200 rub. – revenue from the provision of services is recognized; DEBIT 62 “Prepayment” CREDIT 62 “Settlements with customers”
– 106,200 rub. – the prepayment amount has been credited;
DEBIT 90-3 CREDIT 68
– 16,200 rub. (RUB 106,200: 118 X 18) – VAT is calculated on revenue;
DEBIT 90-2 CREDIT 20
– 60,000 rub. – the actual cost of services provided is written off;
DEBIT 68 CREDIT 68 “VAT”
– 16,200 rub. – VAT previously calculated on the prepayment is accepted for deduction.
A.S. Yukhnevich-Leliva, tax consultant
Send your good work in the knowledge base is simple. Use the form below
Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.
Posted on http://www.allbest.ru/
Introduction
I. Regulatory framework
1.1 Characteristics of activities in the field of security services (legal basis)
II. Features of accounting in the field of security activities
2.1 Enterprise costs
2.2.1 acquisition of weapons
2.2.2 weapon depreciation
2.2.3 disposal of weapons
2.4 Features of accounting for materials and workwear:
2.4.1 ammunition accounting
2.4.2 accounting for workwear
2.5 Accounting for the costs of training and retraining of security guards
III. Tax accounting in the field of security activities.
3.1 Organization of tax accounting
3.2 Features of tax accounting of fixed assets:
3.2.1 determination of initial cost
3.2.2 depreciation calculation
3.3 New regulatory document regulating the procedure for calculating income tax in accounting
VI. Conclusions and offers
List of used literature
Applications
Introduction
At the present stage of development of the Russian economy, when the country has moved from an administrative and economic management system to market relations, the number of economic entities, the system of interconnections and relationships between subjects of market relations - suppliers and contractors, buyers and customers, tax and customs authorities, credit and insurance organizations, financial authorities, etc.
It’s no secret that the development of private entrepreneurship in Russia is taking place in a rather difficult and crime-ridden environment. This circumstance has necessitated the creation of companies capable of effectively solving the problems of ensuring the safety of individuals, as well as protecting the property and assets of legal entities. Such companies include private security and detective companies and agencies; as well as their large associations (associations), capable of providing a whole range of services for personal and business security.
To paraphrase the classic, today we can clearly say that “Private security and investigation are not a luxury, but a means of survival.” The need for security is great not only among oligarchs. Museums, cultural centers, cinemas, as well as residential buildings, hospitals, sanatoriums, and children's institutions also need protection. Especially now, when all of us, after the explosions of residential buildings on Kashirskoye Highway, the seizure of the television center on Dubrovka, once again had the opportunity to experience a feeling of insecurity in the face of bloody terror and once again think about ensuring our own safety.
Since the adoption of the Law of the Russian Federation “On private detective and security activities in the Russian Federation” in 1992, the number of non-state enterprises began to grow sharply. In Moscow alone, as of April 1, 2002, there were 2,380 security companies, 125 detective companies. These structures employ about 100,000 employees.
It should also be noted that tens of thousands of objects are built every year in the constituent entities of the Russian Federation, of which 70% require protection. The prospect of infrastructure development requires the involvement, along with state and municipal public security police units, forces and resources, of non-state security and detective structures to ensure the safety of property. Having a significant potential of trained personnel, weapons and technical equipment, private security and detective structures are able to provide effective assistance to law enforcement agencies, as well as help reduce budget expenses for the maintenance of budget units.
An analysis of legislation shows that no other type of business activity depends to such an extent on the implementation of a whole package of special requirements and instructions. At the same time, if the legal aspects of the activities of security companies and security services today are largely regulated, then in the field of accounting and the formation for tax purposes of the cost of services at these enterprises, many problems still remain.
As you know, August 6, 2001 Federal Law No. 110-FZ “On Amendments and Additions to Part Two of the Tax Code of the Russian Federation” was adopted.
This law supplemented the second part of the Tax Code of the Russian Federation with chapter 25 “Organizational profit tax”. It came into force on January 1, 2002. In this regard, from January 1, 2002. Enterprises are required to maintain two separate types of accounting - accounting and tax. Tax accounting is not directly related to accounting, and serves solely for the correct calculation of the tax base for income tax.
Nevertheless, accounting, whose history goes back many, many centuries, has lived, is alive, and will live, despite any shocks in legislation. As for such an innovation as tax accounting, two points should be noted. Firstly, nowhere in the world there is an independent type of accounting - tax. Secondly, in Russia its state can so far be characterized only by the presence of legislative norms that are not supported by practical experience in tax accounting.
Based on all of the above, the topic I chose for my final qualifying work seemed quite relevant, new and interesting to me.
This topic will be considered based on the actual data of the enterprise LLC Private Security Company "Kvant-V", registered on March 21, 1995. Certificate No. 632.971.
Chapter I. Legal framework
1.1 Characteristics of activities in the field of security services. Legal basis
More than ten years ago, the Law of the Russian Federation “On private detective and security activities in the Russian Federation” dated March 11, 1992 was adopted, which initially established the legal foundations of the security and detective business in Russia. This law defines private detective and security activities as the provision of services on a paid contractual basis to individuals and legal entities by enterprises that have a special permit
(license) of internal affairs bodies, in order to protect the legal rights and interests of their clients.
This law is currently the only most comprehensive regulatory document substantively regulating the legal basis of private security activities.
For security purposes, the following types of services are permitted:
1. Protection of life and health of citizens.
2. Protection of property of owners
3. Design, installation and operational maintenance of security and fire alarm systems.
5. Ensuring law and order in places where mass events are held.
Enterprises engaged in private security activities are given the right to assist law enforcement agencies in maintaining law and order, including on a contractual basis.
The next document that forms the legal basis for security activities is the Federal Law “On Licensing of Certain Types of Activities” because a license is a permit obtained in the prescribed manner from the internal affairs bodies to carry out private detective and security activities and is one of the primary grounds for starting the financial and economic activities of an enterprise. All types of licenses are issued for three years after registration of the enterprise’s Charter. Extension of a license (for a period of five years) is carried out upon submission of an application, which is submitted to the internal affairs body that issued the first license one month before the expiration of its previous validity period. It should be noted that since the adoption of this law, personal licenses for private security guards have been issued since February 2002. are not issued, now security guards only receive a certificate.
The third, fundamental regulatory document that creates the legal basis for security and detective activities is the Federal Law of December 13, 1996. No. 150-FZ “On Weapons”. This law introduced certain restrictions on the circulation of civilian and service weapons.
Legal entities with special statutory tasks, which are private security organizations, have the right to purchase civilian and service weapons from legal entities-suppliers, after receiving the appropriate license from the internal affairs bodies. In private detective and security activities, the use of only certain types of special means and weapons is allowed. According to the established list approved by the Government of the Russian Federation on August 14, 1992. No. 587, these are: service revolvers, hunting shotguns, ammunition for them.
The acquisition of special equipment, weapons and ammunition is made after obtaining a license for private and security activities. To obtain a certificate for the acquisition, storage and carrying of firearms and ammunition, gas pistols and ammunition for them, special means such as "Cheryomukha - 10", a private security company must submit an application to the internal affairs bodies, which previously issued the specified company a license to engage in security activities. When submitting an application please indicate:
· license number;
· information about the available and required quantities of special equipment, weapons and ammunition;
· information on the number of personnel to whom weapons and special equipment will be issued;
· information about the availability of conditions for secure storage of weapons, ammunition and special equipment, with a description of the storage premises.
The application is accompanied by a copy of the order of the head of the enterprise on the appointment of the person(s) responsible for the safety of special means, weapons, ammunition and their accounting, as well as lists of persons who have the right to use weapons and special means, indicating the numbers of their certificate for the right to engage in security activities .
It is necessary to mention another important legal document regulating private security and detective activities - the Criminal Code of the Russian Federation. Here, Article 203 of the Criminal Code of the Russian Federation deserves special attention, according to which the director and employee of a private security service exceeding the powers granted to them in accordance with the license is punishable by imprisonment for up to 3 years.
1.2 Regulatory framework for organizing accounting in the field of security activities
accounting security costs dog
Legal norms regulating accounting are concentrated in various legal acts. These acts are complex in nature, because contain provisions relating to various areas of activity. Thus, the system of legal regulation of accounting should be understood as a set of regulations and individual accounting and legal norms governing accounting.
The system of legal regulation of accounting consists of four levels of documents.
The first group of documents includes, first of all, federal laws, decrees and orders of the president. First of all, this group should include the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”. This law established the mandatory conduct and organization of accounting by legal entities, introduced norms of a methodological nature and norms-standards, established methods and methods for recording generalized accounting data according to certain economic principles (synthetic accounting), accounting for personal, material and other analytical accounts (analytical accounting), as well as a strictly systematized list of synthetic accounts (chart of accounts).
The law for the first time defined the structure of accounting legislation in the Russian Federation. First of all, this is the Federal Law itself, which establishes uniform legal and methodological foundations for organizing and maintaining accounting in the Russian Federation; other Federal laws; decrees of the President of the Russian Federation and resolutions of the Government of the Russian Federation.
The second group of documents includes the Civil Code of the Russian Federation. The first part of the Civil Code of the Russian Federation enshrines many important aspects of accounting work: the concept of the organization’s net assets; concepts of joint-stock, dependent and subsidiary companies (enterprises); the presence of a current account and balance sheet are necessary signs of an independent legal entity; issues of reorganization and liquidation of various types of legal entities. The second part of the Civil Code of the Russian Federation is also of great importance for accounting. It establishes the basics of contractual work - an important source for the formation of primary accounting documentation.
This second group includes the Tax Code of the Russian Federation, the meaning of which does not need to be discussed.
A special place in this group is occupied by the Regulations on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n. This provision is valid on the territory of the Russian Federation to the extent that it does not contradict the Federal Law “On Accounting”.
In addition, the second level of the legal regulation system is formed by accounting provisions (standards). These documents summarize the principles and basic rules of accounting and outline the basic concepts related to individual areas of accounting.
Today there are only 19 accounting provisions.
In practice, in this field of activity, as a rule, the following are used:
PBU 1/98 (“Accounting policies of the organization”). For the first time in Russian regulatory practice, the Accounting Regulations introduced a definition of the concept of “accounting policy”. The accounting policy of an organization is understood as the set of accounting methods chosen by it - primary observation, cost measurement, current grouping of the final generalization of the facts of economic activity. The regulation also provides a fundamental definition of the methods of accounting, resulting from the nature of its components. Accounting methods include methods of grouping and assessing facts of economic activity, paying off the value of assets, organizing document flow, inventory, using accounting accounts, accounting register systems, processing information and other relevant methods and techniques. The Regulations contain three main sections, which set out issues of formation, disclosure and changes in accounting policies.
PBU 4/96 (“Accounting statements of an organization”). The development of this provision, as a document of the second level of the system of regulatory regulation of accounting in the Russian Federation, was the first step towards the formation of civilized final reporting information. Currently, the Regulations are in effect in the wording approved by order of the Ministry of Finance of Russia dated July 6, 1999 No. 43n. This provision established the composition, content and methodological basis for the formation of financial statements of organizations that are legal entities under the legislation of the Russian Federation, except for credit organizations and budgetary institutions.
PBU 5/01 (“Accounting for inventories”). The Regulations establish the methodological basis for the formation of information on inventories in accounting.
PBU 6/01 (“Accounting for fixed assets”). This Regulation establishes the methodological basis for the formation in accounting of information about fixed assets located in an organization under the right of ownership, economic management, operational management and lease agreements. The Regulations traditionally contain the concepts used in the system of regulatory regulation of accounting in the Russian Federation: fixed assets and useful life.
PBU 9/99 (“Income of the organization”) as amended by Order of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107n and March 30, 2001 No. 27n, and PBU 10/99 (“Expenses of the organization”) as amended by the same orders. The elements of information generated in accounting about the financial results of an organization’s activities, which are reflected in the profit and loss statement, are the organization’s income and expenses. The approved provisions establish the rules for the formation of commercial organizations in the accounting, since the creation of such legal entities pursues profit-making as the main goal of its activities. In accordance with Regulations PBU 10/99, expenses of an organization are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the occurrence of obligations leading to a reduction in the capital of this organization, with the exception of a decrease in contributions by decision of participants (owners of property) . The given definition of the concept of expenses is the starting point for understanding the formation of relevant information in accounting and the construction of a system for organizing the accounting of expenses, expenses, calculating the cost of products (works, services) and other issues related to financial and management accounting. The Regulations reveal the rules and approaches to this. In turn, PBU 9/99 reveals the concept of income of the organization. An organization's income is recognized as an increase in economic benefits as a result of the receipt of assets (cash, other property) and (or) repayment of liabilities, leading to an increase in the capital of this organization, with the exception of contributions from participants (owners of property).
PBU 18/02 (“Accounting for income tax calculations”). This Regulation is a necessary regulatory document, because its application makes it possible to reflect in accounting and financial reporting the difference between the tax on balance sheet profit (loss) recognized in accounting and the tax on taxable profit generated in tax accounting and reflected in the income tax return. The provision provides for the reflection in accounting not only of the amount of profit tax payable to the budget, but also the reflection in accounting of amounts that could affect the amount of profit tax in subsequent reporting periods.
Also included in the second group of regulatory documents is the Labor Code of the Russian Federation, on the basis of which payments are made to employees and which, in principle, defines and regulates labor relations.
The third group of acts in the accounting regulation system includes methodological guidelines, instructions from the Tax Inspectorate, statistics bodies, as well as methodological recommendations and instructions issued by individual departments and ministries. Some acts of this group are advisory in nature: methodological recommendations on planning, accounting and calculating the cost of products (works, services) in construction, agriculture, science; guidelines for inventory of property and financial obligations; instructions for filling out financial reporting forms.
An important act is the Chart of Accounts, approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000. No. 94n and Instructions for its use.
The chart of accounts contains a systematic list of accounting accounts, from which the organization selects those that correspond to the specifics of its activities. The chart of accounts is universal and is used by organizations of all industries and types of activities, forms of ownership, and legal forms. The exception is banks and other credit organizations and institutions financed by the state budget.
The fourth group of documents in the accounting regulation system includes working documents of the organization that form its accounting policies. Working (local) documents of an organization include the working chart of accounts of the enterprise and the regulations on accounting policies.
Thus, it is obvious that by now a system of legal regulation of accounting has developed, which includes:
1. Legislation of the Russian Federation on accounting.
2. By-laws issued by bodies vested with special competence (for example, the Ministry of Finance of the Russian Federation, the Central Bank of the Russian Federation), the norms of which are strictly imperative in nature.
3. By-laws issued by the same bodies, the norms of which are methodological and advisory in nature.
4. Local acts of application of legal norms issued by organizations on a basis limited by the validity of legal acts.
In connection with the development of the security and detective business, problems arose regarding its actual reflection in accounting registers, reporting and provision of information to interested parties. Partly, the issues of correct formation of accounting and tax accounting in private security structures are caused by the fact that the regulatory documents regulating this type of activity provide for a procedure for monitoring not only the “technical” aspects of this business, but also the procedure for compliance with tax legislation (in case of non-compliance with tax and other financial obligations, the license for this type of activity is canceled).
At the same time, maintaining accounting records in private security structures is associated with certain difficulties in terms of the lack of an accounting methodology in this sector of activity normatively established by the Ministry of Finance of the Russian Federation; in reference systems (for example, “Consultant +”) only occasional comments from the Ministry of Finance of the Russian Federation are published, on individual private requests from security companies, but comprehensive methodological recommendations on accounting for this category of taxpayers have not yet been developed. Therefore, the main regulatory framework for organizing accounting in the field of security activities consists of all of the above documents.
Chapter II. Features of accounting in the field of security activities
2.1 Organizational costs
Accounting has its own comprehensive subject - the facts of economic activity and its goals - the formation of reliable information about the property status of the taxpayer. One of the main sections of accounting is cost accounting. Costs included in the cost of products (works, services) are grouped in accordance with their economic content into the following elements:
1. material costs (minus the cost of returnable waste);
2. labor costs;
3. contributions for social needs;
4. depreciation of fixed assets;
5. other expenses (maintenance of the management staff, business trips, consultations, transportation costs), taxes.
The enterprise's costs are subject to inclusion in the cost of production of work and services of the reporting period to which they relate, regardless of the time of their payment - preliminary or subsequent. In the Chart of Accounts, Section III “Production Costs” is intended to summarize information on expenses for ordinary activities of the enterprise, which, in accordance with PBU 10/99, include enterprise costs attributable to goods, products sold in the reporting period, work performed and services provided. Also, PBU 10/99 states that for management purposes, accounting organizes the accounting of expenses by cost items. The list of cost items is established by the organization independently.
At this enterprise, the nomenclature of cost items is as follows - wages, depreciation of fixed assets, depreciation of weapons, materials, ammunition, and other expenses.
In accordance with the existing nomenclature of cost items and accounting tasks, work is organized in the organization’s accounting department. Accounting work is divided into several sections:
· accounting of cash and non-cash payments;
· accounting of settlements with accountable persons;
· accounting of fixed assets, including weapons;
· accounting of wages and unified social tax;
· accounting of materials, including ammunition and protective clothing;
· accounting with suppliers and customers;
· accounting for production costs (determining the cost of completed contracts);
· accounting of other expenses and income;
· accounting of auxiliary production (maintenance of service dogs);
· accounting of financial results.
Costs are accounted for on account 20 “Main production”. Each contract (order) has its own sub-account. Costs are collected in these sub-accounts and form the cost price (contract) for direct costs. Direct ones include: wages, unified social tax for these wages, materials (ammunition, special clothing), depreciation of weapons. The remaining costs are collected in account 26 “General business expenses”: administration salaries, unified social tax for it, depreciation of vehicles, depreciation of fixed assets, travel expenses, rent, utilities, other materials, information and consulting services, training and retraining of personnel and others.
Accounting for the costs of maintaining service dogs is taken into account in account 23 “Auxiliary production”.
Accounting for expenses such as wages, unified social tax, settlements with accountable persons, materials, depreciation of fixed assets (except weapons) is carried out in a generally accepted manner, as in organizations not engaged in security activities.
Accounting for expenses such as depreciation of weapons, maintenance of service dogs, ammunition and special clothing, accounting for training and retraining of personnel has its own characteristics, and are discussed in this work.
2.2 Features of accounting for fixed assets in security organizations
In accordance with PBU 6/01, fixed assets include: buildings, structures, working and power machines and equipment, measuring and control instruments and devices, computer equipment, vehicles, production and household equipment and accessories, working, productive and breeding livestock, perennial plantings, on-farm roads and other relevant objects. Those. Fixed assets include any assets used in the production of products, in the performance of work or provision of services, or for the management needs of the organization.
The initial cost of fixed assets acquired for a fee, in accordance with clause 3.2 of the Accounting Regulations “Accounting for Fixed Assets” PBU 6/01, is recognized as the amount of the organization’s actual costs for acquisition, construction and use, with the exception of value added tax and other refundable taxes. Based on clause 22 of the guidelines for accounting of fixed assets, approved by order of the Ministry of Finance of the Russian Federation dated July 20, 1998 No. 33n. (as amended on March 28, 2000), actual costs associated with the acquisition of fixed assets (except for VAT) are reflected in the debit of the capital investment accounting account (08) in correspondence with the settlement accounts. When an item of fixed assets is accepted for accounting, the actual costs recorded in the capital investment account are debited from the fixed asset account.
Enterprises engaged in private security and detective activities, as a rule, use a special type of fixed assets - weapons. It should be noted that in accordance with the current standards of Russian legislation on control over the circulation of weapons in the Russian Federation, at enterprises with special statutory tasks, weapons, ammunition and special equipment must be stored in a specially equipped room for storing weapons (these requirements are established in paragraph 338 instructions approved by Order of the Ministry of Internal Affairs No. 292 of August 22, 1992), which must be equipped with security and fire alarm systems with output to the centralized monitoring console of the private security unit of the internal affairs body.
Weapons and ammunition, the use of which is permitted in private security activities, are intended to arm security guards who have a license (currently only a certificate) for the right to engage in private security activities and permission to store and carry service weapons during the performance of their official duties.
Since this is a special type of fixed assets, strict control over the accounting of weapons is necessary, that is, in addition to synthetic accounting, it is necessary to maintain clear analytical and operational accounting.
The accounting of such funds should reflect the availability and provision of weapons to the security company to carry out effective control over its safety. Accounting documents are: books, journals, invoices, cards, statements, acts and other documents on the basis of which income and expense transactions are carried out.
Accounting documents must be drawn up legibly without erasures or amendments. Correction of mistakes is made by crossing out one line of the incorrect text or number so that the crossed out is visible, and writing a new correct text or number above it. In this case, corrections are certified by signatures: in the document - the persons signing them, in cards and books - the persons leading them. When correcting an entry in accounting documents, a correction is made in the final data at the same time.
When filling out an accounting document form, the lines left unfilled are underlined with a zigzag line, so that nothing can be entered between the last entry and the signature.
The compiled accounting documents are numbered and subsequently registered according to the accounting log and receipt and expenditure documents. Books and magazines are numbered, laced, sealed and certified by the signature of the person entrusted with the storage and accounting of weapons.
Each document must have its own registration number, the date of its preparation and the date of the transaction, where and by whom the document was drawn up.
2.2.1 Purchasing weapons
Records of firearms and ammunition, gas pistols and special equipment received under certificates are kept in accordance with the existing instructions “On the procedure for licensing and establishing control by internal affairs bodies over private detective and security activities” dated November 14, 1994.
To record firearms by series, numbers and years of their manufacture, a weapon registration book is created (Form No. 29) (Appendix No. 1). Information about all weapons listed in the main quantitative accounting (form No. 3) (Appendix No. 2) is entered into the book of accounting and registration of weapons. The enterprise also issues substitute cards of form No. 18 (Appendix No. 3). The card is a substitute form used for receiving and issuing service firearms and ammunition. When issuing weapons (from the storage room), an entry is made in the book “Issuing and receiving weapons” (form No. 5) (Appendix No. 4), the deputy card is handed over to the person who issued the weapon.
The heads of private security companies are responsible for ensuring the safety of special equipment, weapons and ammunition. By order of the head of the enterprise, a person is appointed responsible for the safety and accounting of weapons, ammunition and special equipment. Every month, the head of the enterprise and the chief accountant check the organization of storage, savings and accounting of weapons, ammunition and special equipment.
When purchasing weapons, the costs associated with obtaining a weapons license are included in the initial cost of fixed assets. The following entries are made in accounting:
· D76 K51 (200 rub.) Payments were made for obtaining a license to purchase weapons.
D 08 K 76 (200 rub.) Obtained a license to purchase weapons.
· D 08 K 60 (RUB 14,000) Reflects the debt to the supplier for the weapons received by the company (including the cartridges included in the package, as a rule, this is 40 cartridges: 16 in two magazines, 24 for subsequent replenishment).
· D 19 K 60 (2800 rub.) The amount of VAT on the received weapon is reflected.
· D 60 K 51 (RUB 16,800) Payment was made to the supplier of fixed assets.
· D 68 K 19 (2800 rub.) The amount of VAT paid on the purchase of weapons has been written off.
· D 01 K 08 (RUB 14,000) Weapons transferred for use.
If the technical commission identifies a manufacturing defect (weapon), it is necessary to be guided by the provisions of Art. 470 of the Civil Code of the Russian Federation, which establishes. that in the case where the purchase and sale agreement provides for the provision by the seller of guarantees of the quality of the goods, the seller is obliged to transfer to the buyer the goods, which must meet the requirements. provided for in Art. 469 of the Civil Code of the Russian Federation during the warranty period (established by the contract).
It should be borne in mind that in accordance with Art. 514 of the Civil Code of the Russian Federation, the necessary expenses incurred by the security company in connection with the acceptance of weapons for safekeeping and their return to the supplier are subject to reimbursement by the supplier (Dt 62 Kt 90).
As a general rule, a buyer to whom a defective product is sold has the right, at his own discretion, to demand:
· replace the defective product with a new one;
· immediate, free of charge elimination of product defects;
· reimbursement of expenses for eliminating deficiencies.
As can be seen from this list, the most acceptable for security and detective structures is the return of defective weapons, provided that they are replaced with a similar product of proper quality.
If the purchase and sale agreement defines the condition for the transfer of ownership of the weapon at the time of payment, and the shipment of the weapon by the supplier occurs before payment, the private security company, without yet becoming the owner of the weapon, cannot credit it to account 08 immediately upon receipt. Accordingly, until payment is made, the received weapon is in the security and detective structure in safekeeping and is accounted for in off-balance sheet account 002. Until the transfer of ownership of the weapon, the security company has no right to carry out any operations with it, except for return to its supplier. In this situation, the return to the supplier of weapons received but not paid for is made, in particular, if the company discovers a defective weapon.
If a defect is detected, a claim is sent to the supplier, a defect report is drawn up and signed (based on the conclusion of the technical commission), and an invoice is issued for the return of the defective goods to the supplier.
If a defective weapon was purchased at a manufacturing plant or in a store (many large security companies prefer to purchase weapons directly from the manufacturer), then a representative of the security structure takes the low-quality product to the factory (and the costs of his trip and other expenses must be compensated by the weapon supplier) . The plant, in turn:
· or issues a conclusion about the impossibility of eliminating the defect and compensates the buyer for the purchase and return of this product;
· or eliminates malfunctions;
· or replaces weapons.
The following entries will be made in the accounting records of the security organization:
1. In the first case:
· D 76/2 K 60 The amount of the claim against the supplier is reflected on the basis of the act of the barge identified when the weapon was accepted into the warehouse.
Before being returned to the supplier, the weapon is stored in the security and detective structure and is taken into account on the balance sheet: Dt 002 “Inventory assets accepted for safekeeping.”
· Dt 60 Kt 76/2 The debt to the supplier was reduced by the amount of the claim made after the supplier informed about the acceptance of the returned goods.
And at the same time, a note: low-quality goods are subject to return to the supplier due to his failure to fulfill the essential terms of the contract regarding quality, and are therefore the property of the supplier. (Kt 002)
As can be seen from the example, the return of low-quality goods is made without transferring ownership of it from the supplier to the buyer.
· Dt 71 Kt 50 Travel expenses for
· Dt 76/2 Kt 70 delivery of weapons to the manufacturer
· Dt 51 Kt 76/2 (including VAT).
If the supplier is subject to financial penalties:
· Dt 76/2 Kt 91 The amount of the claim is reflected in terms of the financial sanctions provided for under the contract.
· Dt 91 Kt 68 VAT was charged on the amount of fines.
· Dt 51 Kt 76/2 Received funds from the supplier
2. In the second case, if the plant carries out repairs, the accounting records will be as follows:
· Dt 76/2 Kt 60 The amount of the claim against the supplier based on the defect report is reflected.
· Dt 08 Kt 60 Serviceable weapons were received into the warehouse.
· Dt 19 Kt 60 The amount of VAT is reflected.
· Dt 71 Kt 50 The costs of delivering weapons to the plant are reflected.
· Dt 76/2 Kt 71
· Dt 51 Kt 76/2 The plant reimbursed the costs of sending an employee of a private security company in connection with the return of defective weapons.
· Dt 08 Kt 76/2 Return of repaired weapons.
· Dt 19 Kt 76/2
3.And in the third case, if we are talking about replacing a weapon with another weapon:
According to the marriage certificate and the invoice for return to the weapons supplier, the accounting department of the private security company makes the following entries:
· Dt 76/2 Kt 91 A claim was made for defective weapons returned to the supplier.
· Dt 91 Kt 68
· Dt 01/2 Kt 01 The actual cost of purchasing defective weapons shipped to the supplier was written off (returned to the seller).
· Dt 08 Kt 60 Weapons in the warehouse were capitalized.
· Dt 19 Kt 60 the amount of VAT presented by the supplier.
· Dt 60 Kt 51 Supplier funds are transferred.
· Dt 01 Kt 08 Commissioning of weapons.
· Dt 68 Kt 19 VAT on goods received and paid for has been credited.
Some enterprises take into account rejected weapons on account 08 without reflecting them on account 002, and settlements on claims - on account 76/2. The exchange of rejected weapons for good-quality ones is carried out without being reflected in the records. The consequences of this are:
· Violation of accounting methodology: values that are not the property of the organization are taken into account on its balance sheet;
· Overpayment of property tax, since rejected weapons are accounted for in account 08, the balance of which is subject to the above tax. Accounting for defects in off-balance sheet account 002 removes this weapon from taxation;
· Incorrect accounting of VAT calculations with the budget: presentation of VAT in an inflated amount for offset.
In the event that the supplier does not admit his guilt in the defect and refuses to receive the defective weapon returned to him, the security company has the right to appeal to the arbitration court. If the court refuses to reimburse these expenses from the supplier, these expenses are charged to balance sheet account 94 “Defects and losses from damage to valuables”: Dt 94 Kt 76/2; Dt 91Kt 94. The basis for this is: Art. 265 of the Tax Code of the Russian Federation (clause 2, clause 6): losses received by taxpayers in the reporting (tax) period are equated to non-operating expenses, in particular, expenses in the form of shortages of material assets in production and warehouses……..”.
If a weapon is found to be faulty after the warranty period has expired, the claim will not be accepted by either the manufacturer or the seller who previously sold the weapon to the security company.
In this case, the company transfers the defective weapon for repair either to the manufacturer or to the appropriate repair organization.
The handing over of weapons for repair must be confirmed by an acceptance certificate. In accounting, no entries are made for balance sheet account 01 “fixed assets”. The cost of repairs, confirmed by the Certificate of Completion of Work, is written off against the cost of security services. It should be taken into account that weapons undergoing repair must undergo a control shooting procedure at the armament service unit of the Ministry of Internal Affairs.
2.2.2 Weapon shock absorption
According to the provisions of paragraphs 18 - 20 of PBU 6/01, depreciation for a specific fixed asset item - weapons, is possible in one of the following ways:
· linear method;
· reducing balance method;
· method of writing off value by the sum of the numbers of years of useful life;
· proportional to the volume of production.
For private security companies, the most acceptable option, both for the purposes of accounting and tax accounting, is the linear method of calculating depreciation, taking into account the useful life.
The useful life is the period during which the use of an item of fixed assets generates income for the organization. The useful life of a fixed asset item is determined based on:
· the expected period of use of this object in accordance with the expected productivity or capacity;
· expected physical wear and tear;
· regulatory and other restrictions on the use of this object.
For private security and detective structures, the first or second option for determining the useful life is most used, i.e. depending on the so-called “expected power” or expected physical wear:
· or on the possible number of shots that can be fired from it;
· or in accordance with the technical characteristics given in the weapon passport.
Since the passport for a weapon, as a rule, does not indicate the necessary information, and information about the possible number of shots can be obtained from experts, the enterprise has the right to consolidate in its accounting policies the decision made to establish the useful life of the weapon in the following options:
· or independently, taking into account the provisions of the Government of the Russian Federation No. 1 of 01/01/2002, from 7 to 10 years; (for weapons purchased after 2002)
· or taking into account the guaranteed number of shots (this method is possible only for accounting purposes), which is provided for this type of weapon. In this case, it is necessary to record on the card for each weapon the number of shots fired from it, both in the case of objective necessity (which is confirmed by a set of documentation), and in the case of its use in shooting ranges (for which, at the end of the firing, it is not requested from the shooting range only the Certificate of provision of services by the shooting range, but also primary documents confirming the consumption of cartridges for shooting from this type of weapon, for example, a delivery list for cartridges (Appendix No. 5).
It should be noted that until 2002, depreciation was not charged on weapons used in private security structures. This was due to the fact that in the previously effective Resolution of the USSR Council of Ministers dated October 22, 1990 No. 1072 “On uniform rates of depreciation charges for the complete restoration of fixed assets of the national economy of the USSR,” depreciation rates for weapons were not approved, and the useful life should be independently determined based on from the technical data, it was not possible. And since fixed assets acquired before 2002 are accepted for tax accounting at their residual value (the original cost is the amount of accrued depreciation), weapons since 2002 have been accepted for tax accounting at their original cost.
At this enterprise, depreciation on weapons is calculated using a linear method, both for accounting and tax purposes. (Dt 20 Kt 02)
The cost of a unit of weapons used in security activities today ranges from 3,000 to 7,000 rubles. And since weapons are classified as fixed assets, and in accordance with PBU 6/01 (section III “Depreciation of fixed assets”), fixed assets whose cost does not exceed 10,000 rubles per unit (if this is stipulated in the accounting policy of the enterprise) are allowed to be written off on production costs as they are put into operation, many security companies do this, forgetting that weapons are a special type of fixed assets. Those. When commissioning, the enterprise opens a card (as for any other fixed asset) and writes off their cost to production costs (account 20), and then analytical accounting is maintained.
2.2.3 Retirement of weapons
The final write-off of weapons is carried out upon the expiration of its useful life (when determining this period, many accountants are guided by the “Classifier of fixed assets included in depreciation groups”), or when the fixed asset is recognized as unsuitable for further use. It should be noted here that this type of fixed assets such as weapons can only be recognized as unsuitable for further use by a commission consisting of representatives of the Ministry of Internal Affairs (experts - technicians) and the head of the economic service of the enterprise responsible for weapons.
The process of removing service weapons from the balance sheet may be due to the following main reasons:
· upon cancellation of a license to create a private security company;
· making a decision to sell due to the lack of need to use it;
· write-off when a weapon is declared unsuitable for technical reasons.
According to the provisions of Order of the Ministry of Internal Affairs of the Russian Federation No. 288 “On measures to implement the Decree of the Government of the Russian Federation No. 814 of July 21, 1998” dated 04/12/1999, after making a decision on the sale of weapons and ammunition, for the storage of which the appropriate licenses have been issued, their owners provide notifications to the internal affairs bodies at the place of registration in form No. 23 (regulated by the Instructions for the work of the Department of Internal Affairs for control over the circulation of civil and service weapons and ammunition for them). Attached to the notice:
· a copy of the order of the head of the organization on the appointment of persons responsible for their implementation, accounting and safety. Including during transportation;
· lists of weapon registration numbers and information about cartridges subject to sale, return and replacement, as well as weapon passports.
Weapons and ammunition declared for sale are sent for inspection of their technical condition, which is carried out by a technical commission of the internal affairs bodies.
Based on the results of the inspection, a report on the technical condition of the weapon and cartridges is drawn up, indicating any defects, which is attached to the notification.
In the absence of reasons preventing the sale of weapons and ammunition, the applicant (organization) is issued a coupon corresponding to confirmation with forms of its duplicates about receipt of notification from the applicant for the execution and registration of licenses and permits.
After the sale of weapons, the organization that accepted the weapon within two weeks sends to the internal affairs body a duplicate confirmation issued by it with a note on the completed purchase and sale in order to make a decision on the cancellation (re-issuance) of previously issued permits for the storage and use of weapons.
Private detective and security companies that used special means, firearms and ammunition in their activities, if their license is revoked, are obliged to immediately hand them over to the internal affairs bodies at the place of establishment. Appealing a decision to revoke a license does not suspend the surrender of weapons.
If higher internal affairs bodies or a court determine that the decision to revoke a license is unlawful, the surrendered special equipment, firearms and ammunition in accordance with the procedure established by law are returned to users, and otherwise are sold through consignment stores.
If a justified need arises (no need for weapons, revocation of a license from a private security company), the company begins to resolve issues regarding the sale of weapons. As a rule, specialized consignment stores that have the appropriate licenses and permits sell weapons.
The owner of a weapon can sell legally owned weapons and ammunition to legal entities licensed to sell weapons.
When transferring the goods to the commission agent in accordance with Art. 996 of the Civil Code of the Russian Federation, things received by the commission agent from the principal are the property of the latter. In accounting, this is reflected in correspondence with account 45 “Goods shipped”.
Account 45 “Goods shipped” is intended to summarize information about the availability and movement of shipped inventory items, revenue from the sale of which for a certain time cannot be recognized in accounting (for example, when transferring inventory items to other organizations for sale on a commission basis) .
Goods shipped are accounted for in account 45 at a cost based on the actual cost (in this case, weapons).
Account 45 “Goods shipped” is debited in correspondence with account 01 “Disposal of fixed assets” in accordance with executed documents (invoices, acceptance certificates, etc.) for the transfer of weapons for sale on a commission basis.
The amounts accepted for accounting in account 45 are written off to the debit of the account in account 91 “Other income and expenses” upon receipt of a notice from the commission agent about the sale of the products transferred to him.
If, under an agreement with a consignment store, the buyer of a weapon credits the proceeds to the store’s bank account, then the store transfers the income to the security structure, minus the commission.
Dt 45 Kt 01 Weapon transferred at original cost from a consignment store.
Dt 50 Kt 76 Proceeds received from the sale of weapons (transferred by the store).
· Dt 76 Kt 91 The sale of weapons is reflected at the negotiated price specified in the commission agreement upon receipt of notification from the store.
· Dt 91 Kt 45 The original cost of weapons sold was written off (for weapons purchased before 01/01/2002).
· Dt 91 Kt 68 (VAT) VAT is calculated on the sales price minus VAT.
· Dt 44 Kt 76 Commission accrued. (In case the store transfers the proceeds from the sale without deducting a commission).
· Dt 19 Kt 76 VAT on the commission agent's remuneration.
· Dt 91 Kt 44 Commission remuneration was written off to the sales account.
· Dt 99 Kt 91 Losses from sales (Articles 283, 315 of the Tax Code of the Russian Federation).
· Dt 91 Kt 99 Profit from sales.
If a question arises about the sale of weapons purchased after 01/01/2002, which are recognized in accounting as depreciable, with sale through a commission agent, the following entry will be made in accounting:
· Dt 02 Kt 01/2 For the amount of accrued depreciation from the moment of commissioning.
· Dt 91 Kt 01 Write-off of residual value.
2.3 Accounting for the costs of maintaining service dogs
Security at an enterprise can be provided with the help of service dogs. In this case, the staffing schedule of the enterprise must stipulate that the security guard carries out service with a dog.
Expenses for maintaining dogs, including food, are made according to the standards established either by the kennel club, depending on the breed of guard dogs, or by the established regulations on food supply in the Internal Affairs Bodies of the Russian Federation in peacetime, approved by the Order of the Ministry of Internal Affairs of the Russian Federation dated April 19, 1994. No. 125. But since these standards are not available in reference databases, it is possible to use the published standards of the Ministry of Defense in accordance with Order of the Ministry of Defense of the Russian Federation dated July 22, 2000 No. 400, according to which:
Table No. 1.
|
Quantity per dog per day, g |
|||
Nameproducts |
adult dogs(sentry, sentry,search, harness) |
Puppies up toFour month oldage |
|
|
Oatmeal, millet* |
|||
Meat of the second categoryor horse meat* |
|||
Or meat by-products |
|||
|
Animal fats* |
|||
|
Potatoes, vegetables** |
|||
Feeding is carried out according to the following rules:
A) the preparation of dog food is made only from good quality products;
B) it is prohibited to feed service dogs with leftover food from public food stations;
C) control over the quality of products and food preparation is assigned to the veterinary service and the unit on duty;
D) a specialized kitchen is provided with the necessary equipment, utensils and utensils.
A numbered book is kept in the kitchen, in which information on monitoring the quality of food preparation for dogs is entered. Control is carried out by a veterinarian and the head of departments.
Before the adoption of the “new” Chart of Accounts, guard dogs were taken into account at enterprises as part of funds in circulation. In accordance with the Chart of Accounts for accounting financial and economic enterprises and the Instructions for its application, approved by Order of the USSR Ministry of Finance dated 01.11.91. No. 56, it was recommended to keep records of guard dogs on account 11 “Animals for raising and fattening”.
...Similar documents
Accounting policy of the organization. Regulatory basis of accounting. The accounting procedure for individual areas in commercial organizations. Accounting statements and their use to characterize the financial condition of a private enterprise.
thesis, added 04/14/2013
Document flow at trade enterprises, features of accounting of commodity transactions. Regulatory and legislative documents on the organization of accounting in trade organizations. Features of accounting in LLC "Raduga".
course work, added 08/08/2010
Legislative and regulatory regulation of accounting in construction organizations. Features of construction and their impact on the accounting system. Analysis of the activities and accounting of the construction organization LLC "KSIL".
thesis, added 11/10/2011
Study of accounting in a television company. Review of regulatory materials regulating the basics of accounting in budgetary organizations at the present stage. Features of accounting for economic assets in non-production institutions.
abstract, added 05/04/2010
Factors of efficiency of the logistics supply system and rationing of material consumption in geophysical organizations. Features of the organization of accounting of labor costs, depreciation of fixed assets, overhead costs.
abstract, added 10/11/2011
Theoretical foundations of the organization of accounting and control in budgetary organizations. Legal regulation of accounting. Analysis of the state of organization of the accounting system in the State Budgetary Institution NO "State Light Administration of the City of Nizhny Novgorod".
thesis, added 01/19/2016
Economic essence and classification of fixed assets. Regulatory regulation of accounting of fixed assets from the point of view of RAS and IFRS. Features of the activities of OJSC "Artemovskoye PPZhT", analysis of the organization of accounting at the enterprise.
thesis, added 02/20/2012
Accounting is an orderly system of collecting, recording and summarizing information in monetary terms. Characteristics of budgetary control tasks. Organizations of accounting in budgetary organizations. Analysis of the financial condition of the enterprise.
course work, added 02/06/2011
Theoretical foundations of accounting for tangible assets in budgetary organizations, the procedure for performing transactions and maintaining documentation. Features of the organization of accounting of fixed assets in an enterprise. Recommendations for improving this area.
course work, added 01/19/2016
Regulatory regulation of accounting in credit institutions. Objectives and principles of accounting in banks. Features of the bank's accounting policy. Organization of accounting service. Responsibility of the chief accountant of a credit institution.
The crisis forces organizations to optimize costs and reduce costs. On the other hand, it entails an aggravation of the crime situation, which means that savings on security can result in large losses. Therefore, the number of private security companies has sharply increased, especially since opening such an enterprise and obtaining a license is quite simple.
The private security business in Russia appeared in the early 90s, with the revival of the market. Since early capitalism, enterprises have been divided in two: some produce material goods, others protect them. Since the beginning of the crisis, the number of the latter has increased sharply - businessmen fear an increase in crime. Therefore, we will consider how relevant it is and how to open a private security company, in compliance with all legal requirements.
Security is a special type of business, the purpose of which is to make a profit from the provision of services to individuals and companies that need to protect personal, property and business interests. The main service area: buildings, offices, warehouses, industrial premises, structures, territories and communications. Under agreements with citizens, such organizations provide protection for houses, entrances, parking lots, garden and dacha cooperatives.
As of 2012, there were 23,913 private security companies in Russia. They employed 644,740 licensed security guards, of whom: 15% were former employees of the internal affairs department, 6% were retired military personnel, 2% were combatants from the internal troops, 1% were former employees of the FSB. In total, contrary to popular belief, the proportion of people with special training is no more than a quarter.
Brief overview of the security services market
According to the Ministry of Internal Affairs, in 2014, a total of 23,594 enterprises and 719,000 people were employed in this area. As of December 2016, only in the SME register there are 23,079 private security companies, or correctly - private security organization (private security organization). The vast majority of them belong to microenterprises, with a staff of up to 15 people. According to experts, large players (1 - 5 thousand) occupy up to 5% of the market, and its peculiarity is that it is not monopolized. This is partly due to the fact that, by law, private enterprises can only operate within the region where they are registered. In general, in Russia there is an increase in their numbers, especially in 2014 - 2015 (Fig. 1).
It is easy to extract information on a specific locality from the register of SMEs (Federal Tax Service website), and the data we selected at random suggests that the number of security companies varies greatly depending on the specifics of the city (Table 1). So, if you compare Omsk and Novosibirsk with million-plus cities, then in the latter case there are twice as many of them - which means there is something to protect.
Prices for services also vary widely, the difference reaches 30 - 50%. By selecting a list of organizations in your city, you can determine the range - most companies are represented on the Internet. In general, with the sharp increase in the number of companies over the past three years, there is strong dumping in the market.
Firms that have been operating for a long time consider this a big problem, and at the end of 2016 they even approached the FAS with proposals to introduce state regulation of prices in this area. For now, they are being shaped by the market, and newly formed firms are finding clients among those who have switched to a policy of austerity, including in tenders for placing government orders. Below we will take a closer look at how to open a private security company and what is needed for this.
What services does security provide?
According to Law No. 2487-1 of March 11, 1992 “On private detective and security activities,” such enterprises have the right to provide 7 services.
- Protecting the life and health of citizens. It implies the performance of the duty of a bodyguard for an individual under a contract, the subject of which is the customer himself or the person specified by him.
- Protection of objects, property owned or possessed (including during their transportation) with the exception of objects with access control (supplemented by clause 7).
- Design, installation, maintenance of technical security systems with the adoption of appropriate measures to respond to signals received from them. The list of permitted equipment is listed in Post. Right No. 498 dated June 23, 2011. It includes audio and video surveillance, access control, monitoring and navigation of stationary and moving objects.
- Providing advice and recommendations on property and personal security. This refers to effective equipment layouts, methods of protection and self-defense techniques. Legal issues are resolved with the involvement of qualified lawyers under a contract, or if they are available on staff.
- Ensuring order and security during public events: corporate events, presentations, exhibitions. Such services are provided on a contractual basis with individuals and legal entities, and include the development of a procedure for holding an event, rules for participants, and instruction.
- Ensuring internal regime at enterprises and organizations. This means maintaining the order established by the customer: entry, exit, removal of objects from the building and from the territory, access of vehicles, control over the behavior of employees and clients. The list of exceptions was approved by Post. Right No. 587 of 08/14/1992 (military, defense, judicial).
In places and areas of service, employees of private enterprises are required to assist regular police officers. The activities of private security companies are controlled by the Ministry of Internal Affairs; they conduct scheduled and unannounced inspections.
Activity restrictions
- Only Russian citizens and organizations can establish a private security company. Foreigners and persons with dual citizenship are allowed to participate in this activity only on the basis of an international treaty.
- Each employee of the enterprise, including the manager, must have a private security guard certificate. You can get it after professional training in special organizations, and you need to renew it every 5 years.
- A higher education is required for a manager, and additional education is required under a professional development program for private enterprises. He should not have criminal convictions, administrative charges for hooliganism or drugs.
- ORP is allowed to use physical force, as well as special equipment and firearms - no more than 1 unit per two people. Its types, acquisition procedure and security standards are regulated by the Post. Right No. 587 dated 08/14/1992. Permission to use certain means is determined by the rank of the guard, of which there are up to six.
How to open a security company
- Register an LLC - other organizational forms are not permitted. A company cannot engage in other types of activities if it provides security services.
- Contribute the authorized capital - at least 100 thousand rubles, and if armed security or using technical means is planned - 250 thousand rubles. At least 50% must be deposited in cash.
- Select types of activities according to “OK 029-2014 (NACE Rev. 2)”: 80.10 - for the provision of private security, 80.20 - for the provision of security systems; 80.30 - detective (detective) activities, including with the involvement of specialists under a contract.
- Obtaining a license - we will consider this issue separately.
For small businesses, it is optimal to use a simplified taxation scheme. The amount of investment in a business depends on the nature of the services that are planned to be provided. If it is minimal - security without weapons, installation of alarm systems, then they consist of renting a small office (up to 10 sq.m.), simple means of communication and cheap equipment. Otherwise, you will need to purchase weapons, equip a special safe room for storage, cars, and arrange (rent) a shooting range.
Licensing procedure for private security companies
The rules for obtaining licenses are regulated by two documents:
- “Regulations on licensing of private... activities”, approved. Fast. Right No. 498, 06.23.2011;
- "Administrative Regulations of the Ministry of Internal Affairs", approved. Order No. 1039, 09/29/2011.
They are issued by the “URL of the Ministry of Internal Affairs of Russia” (Department for the Organization of Licensing and Permitting Work). On the official website of the Ministry of Internal Affairs (www.mvd.ru) you can download a table that shows the addresses and telephone numbers of all regional departments that deal with this (Fig. 2).
The head of the organization applies for a license; it is issued separately for each type of service provided, and all of them are listed in the document. In this case, you must provide originals and copies of:
- diploma, security guard certificate, certificate of completion of advanced training courses - for a manager;
- notarized constituent documents; certificates of state registration and tax registration (or extract from the Unified State Register of Legal Entities);
- an application for the issuance of personal cards of employees with the attachment of their photographs 3*4 cm, and an extract from the order of employment;
- receipt of payment of state duty - 7,500 rubles.
In addition to them:
- For security with the installation and installation of technical equipment, ensuring access and intra-facility control - a staffing table, which provides for a 24-hour duty department, relevant specialists; confirmation of the availability of vehicle communications equipment (own or rented); permission to use radio frequencies.
- For consulting - an agreement with a lawyer, or a job description for a full-time specialist.
- To obtain the right to ensure order during mass events, information about the availability of transport, communications, action plans and instructions during their holding.
An on-site inspection is carried out within 45 days, after which a license is issued for 5 years. In order to immediately start a business, entrepreneurs most often do not include remote control and armed security in the application, since in this case the availability of a weapons room, personal protective equipment, and so on will be checked. As you accumulate funds and expand, you can supplement your license; renewal costs 3,500 rubles.
The permit is valid throughout the Russian Federation, but private security companies can only operate in the region of their registration. The beginning and termination of activities must be reported to the Department of Internal Affairs. Working without permission entails administrative liability, and the Code of Administrative Offenses contains different interpretations. Yes, Art. 20.6 establishes a fine for this violation: 20,000 - 30,000 rubles. At the same time, Art. 14.1 provides for punishment for entrepreneurial activity without a license in the amount of 40,000 - 50,000 rubles with confiscation of production tools. So the judge has a choice.
Which services are in greater demand?
Opening a private security company is not difficult, but you need to take into account the direction in which demand is changing. Currently, three types of services are common on the market:
- physical (post) security;
- remote response system;
- "cloud" video surveillance.
The largest investments require installation and maintenance of control panels. In addition to special equipment, it is necessary to ensure the availability of vehicles and mobile crews. Large customers (chain retailers, banks) prefer to deal with a company that can provide a full range of physical and technical means. Intelligent video technologies provide serious competition to remote controls, as they allow the client to save on expensive equipment.
At the same time, many organizations cannot do without physical security. Moreover, in order to save money, they prefer to place people in warehouses, construction sites, and production areas. Therefore, in the near future, strong guys with clubs are not expected to leave the market. The same goes for pensioners whose business is in schools, hospitals, and holiday villages. Therefore, the opening of private security companies in modern conditions can be considered promising. Due to the special nature of the business, there are no franchise offers in this area.
