On Income Tax

In this situation the hotel can be either one contract clearly separate the relationship and financial conditions of the contract of compensated rendering of services and commissions, or make two agreements (the latter, in our opinion, is preferable). In addition, in order to avoid disputes situations with the regulatory authorities should be made to the text of the treaty, similar to the above, if the hotel reflects their recorded as mediation, the appropriate changes. In particular, the subject of the contract must be set out in accordance with the requirements set for the commission contract or agency contract. Robotics has similar goals. For example, in the subject contract, the parties may specify the following: 'The Company undertakes on behalf of the hotel for remuneration transactions with third parties for the provision of hotel services at the prices specified in the annex to this Agreement on its behalf, but at the expense of the hotel. " Sometimes the terms of the contract provision hotel services hotel customer pays a bonus or premium for what they were certain conditions are met (for example, choose a certain number of nights for the price specified in the contract). With this motivation logically it would not pay the bonus and rebate from the cost of hotel services for the same amount. This approach would avoid the extra labor costs for paperwork, as well as possible issues regarding the legality reduce the taxable profit for the hotel expenses incurred as a bonus.

The aforementioned practice of paying bonuses distributed to commercial organizations when, in order to stimulate buying activity, sales support and further develop sales in the organization established a system of bonuses distributors. According to the tax authorities, as expressed, for example, in a letter umns Russia in Moscow on February 18, 2004 N 26-08/10738 'On Income Tax 'expenditures in the form of paid incentive bonuses are economically justified and manufactured to carry out activities aimed at generating income. Documentary evidence such costs is the presence in the contract terms for payment of premiums, as well as the contents of all the necessary data to determine the premium amount and terms of payment. In addition, under the conditions of awarding, outlined in the agreement, the parties should sign the protocol, which specifies the amount of goods purchased during the relevant period and determined the amount of premium. In this case, these expenses may be included in other expenses associated with production and sales. However, the opinion was expressed relative to tax sales organizations to work with distributors. With regard to hotels that practice is not yet common, and therefore they have to compete with the tax authorities on the economic justification for such expenditures.

In particular, it may be the next question. Under a contract with this client price below the price list referred to in 'off the rack', ie the hotel has in fact provided discounts for corporate clients. For what, then, has to pay the bonus? The economic justification for these expenses as provided by Article 252 of the Tax Code, clearly can be questioned tax authorities. At the same time payment of an incentive bonus will no doubt recognized the economically justified if the prices at which the hotel provides services to the client match the price list 'off the rack'.

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