The act of receiving the transfer of equipment and services: the concept and nuances of design

In order to regulate legal relations between economic counterparts, the legislation, along with other documents for processing the transaction, adopted a standard form - the act of accepting the transfer of equipment, as well as other types of tangible and intangible assets.

For example, one can mention, among other things, the act of accepting the transfer of services, as well as another variation - the act of accepting the transfer of fixed assets. It should be noted that not all similar documents have numerous ready-made templates. This statement also applies to the document "certificate of reception of the transfer of services", but there are recommendations for its compilation, which we will consider after we establish the essence of another document - the act of receiving the transfer of equipment.

So, in any case, the certificate of acceptance of the transfer of equipment or anything else - an official document, certified by the seal of the organization, which establishes the actual transfer to ownership in the purchase and sale. In addition, the form of the act is used when putting equipment into operation. An indispensable condition for the legitimacy of the document is the presence of all parties involved in the transaction. Any such document is distributed in two copies. It must contain the paper number, the date of drawing up, as well as the name of the document, the exhaustive list of assets, the completeness, the discovered defects, and the signatures of the officials of the organization.

For proper registration of such an important official paper as an act of acceptance of the transfer of equipment, it is necessary to attach technical documentation to it, a note is made about it. If the reception of an asset is carried out in several stages, several documents are drawn up. Any document of this kind drawn up in accordance with the requirements of the law serves as the basis for setting the asset on the balance sheet.

It is also vital to keep the organization afloat correctly to execute the act of accepting the transfer of services. You can download one of the versions available in sufficient numbers on the network, but you should carefully follow the strict compliance of the form with the legislation. The Tax Inspectorate is especially partial to such documents, because they confirm the expenses on the basis of which the profit tax is charged. To do this, they must meet the requirements listed in Article 252, paragraph one of the Tax Code.

If the submitted papers do not fully meet the requirements, then when filing incorrect documents, the tax base is not reduced. This provision is detailed in article 270, paragraph 49 of the Tax Code. According to the chapter on number 39 of the Civil Code, the regulatory regulation of the provision of services consists of 5 articles. The following types of services are indicated : communication, consulting, audit, information services, training. Chapter 39 does not mention the act of accepting the transfer of services, but article 783 of the Civil Code applies. According to it, commercial provision of services implies a provision on the contract. It is important that they do not contradict the chapter 39. Consequently, the act of accepting services is still necessary. The conclusion is made on the basis of article 720, paragraph 2 of the Civil Code.

Based on this provision, services can be recognized as rendered only when this document confirming the transaction is verified by signatures of both parties. In accordance with the explanatory letters of the Ministry of Finance for numbers 040205 fraction 1 fraction 33 from April 30, 04, 030306 fraction 1 fraction 740 from November 13, 2009, 030306 fraction 1 fraction 576 dated August 20, 2007 in order to recognize the expenses of the tax resident of the Russian Federation in transactions for rendering services , The availability of the acceptance certificate is mandatory. Such a document should contain the name of the document and organization, the date of compilation, the name of the official of the organization, the content of the services provided, the reference to the contract, the period of the service, the amount of the account, the names of the responsible officials and their signatures. The most common mistake in the preparation of this document is the calculation of the transaction amount without specifying the ruble equivalent. In conclusion, I would like to note that if it is extremely correct to develop an act of accepting the transfer of equipment and other documents, with checks from the tax simply there can be no problems.