Кабмін прийняв Постанову № 163 від 13 лютого 2024 р. «Деякі питання…
Як фіскали дурять платників
Певні дії державної фіскальної служби спонукали мене висловити свої думки із окремих питань.
Уже декілька разів платників лякали листами чи індивідуальними податковими консультаціями – різниці нема, про те, що власні кошти працівника, які він витратив на придбання матеріальних цінностей для підприємства, слід оподатковувати податком на доходи фізичних осіб. У мене такі думки податківців викликають двояку реакцію.
З одного боку – посмішку, оскільки намагаються знайти доходи фізичних осіб там, де їх не може бути у принципі. Компенсація особі понесених нею витрат не може бути доходом особи. Про це неодноразово зазначали суди, підтримуючи у цих питаннях платників податків. Детальніше про судові рішення з цього приводу дивись тут.
З іншого боку, прикро за платників податків, які всерйоз сприймають таку писанину, чутливо на неї реагують і не задумуються, що такими діями фіскали просто шукають нові канали поповнення бюджету, намагаючись оподаткувати усе підряд. При цьому діють за принципом «може пройде», як пройшло у свій час декілька років назад, коли розвели платників на «нікчемні угоди».
Однак у ситуації із підзвітними сумами, як виглядає, є ще і третій аспект – спосіб оформлення таких виплат. Підзвітні суми – це коли підприємство видало працівнику кошти під звіт і працівник має обов’язок за них відзвітуватись. Коли наперед не видавало – про підзвітні суми мова не може йти.
Чинне законодавство встановлює, що за договором доручення, стаття 1000 Цивільного кодексу України, одна особа, у нашому випадку – працівник, може придбати для іншої особи – підприємства, де працює цей працівник, будь-які цінності. У такому випадку підприємство-довіритель зобов’язаний компенсувати працівнику-повіреному витрачені ним кошти – підпункт 2 пункту 2 статті 1007 Цивільного кодексу: довіритель зобов’язаний «відшкодувати повіреному витрати, пов'язані з виконанням доручення».
У такому випадку, підприємство може видати наказ про затвердження переліку осіб (посад), з якими можуть укладатись усні договори доручення. Тоді бухгалтерія підприємства матиме усі законні підстави для виплати повіреним особам відшкодування понесених ними витрат. І за таких умов податківці не будуть мати підстав для визнання оподатковуваним доходом виплат повіреному.
Зеновій Швець, аудитор
Lara Rose, London, United Kingdom. 125 To se mi líbí. I specialise in Emotional Freedom Techniques (EFT) and Matrix Reimprinting, two gentle and relaxing.
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