We reflect the costs of business cards in tax accounting (nuances)

A memo is a universal way in the business world of transmitting information and requesting a particular action.

One of the most common categories is the purchase memo.

The enterprise lives its own life, accordingly, it has needs - for office equipment, tools and materials, workwear, household and stationery supplies, finally...

All the subtleties in the design of a memo will be discussed in this article.

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Why do you need this paper when purchasing at an enterprise?

This is clear from the purpose of the document (reference and information). With its help, the interested person notifies the responsible person about the need to purchase certain goods and explains why this needs to be done and in connection with what event such a need arose. For example: the printer has broken down, the staff has been replenished and everyone needs computers and uniforms. You can learn about writing a memo for the purchase of equipment here, and you will learn how to draw up this document for the purchase or replacement of a computer in this material.

We reflect the costs of business cards in tax accounting (nuances)

In addition, draw up a special statement in which each employee who receives a business card must sign.

Business cards are counted as materials, so their movement (issuance to employees) must be documented as a primary document. Such a document, for example, could be a demand invoice (Form N M-11).

Business cards contribute to more effective contacts between employees and counterparties; therefore, their use is aimed at generating income for the company. Thus, the costs of their production can be considered economically justified. The courts also agree with this (see, for example, Resolution of the Federal Antimonopoly Service of the North-Western District dated September 2, 2002 N A13-2657/02-19).

What's inside the document?

There is no universal standard for such a document. However, large companies have special templates for such notes - they can be found in the company’s local documents, this applies to both “paper” documentation and e-mail (the “Templates” folder). Read more about the correct writing of a memo here.

In the latter case, before sending, you need to activate the read notification function - this way you will know for sure whether the memo has been read or not.

The note will always contain the following data:

    • name of the organization, division;
    • to whom it is addressed, from whom – positions, surname;
    • document title (by );
    • registration number;
    • what exactly needs to be purchased and why;
    • signature with transcript, date of writing.
    • Draw up a memo on a standard A-4 sheet of paper . You should start with the “header” - it is written, as a rule, in the upper right corner of the document.

      It indicates to whom and from whom the document is addressed. Next, in the center, in capital letters - SERVICE NOTE. Below is the essence of the question and request. Usually they write using the phrases “I ask you...” “I would like to bring to your attention that...”. This is considered correct.

      The service letter should be written in competent, clear and understandable language . The writing style is businesslike. It is necessary to avoid overly complex, cumbersome and long phrases, as well as emotional overtones. Lexical abuse, slang or colloquial language, especially abusive language, are absolutely unacceptable.

      The same applies to errors - grammatical, spelling, lexical, etc. If the author does not know how to write a particular word or phrase, you need to replace them with simpler and more understandable ones. You will learn about the writing requirements and rules for preparing official memos in a separate material.

    STATEMENT

    An amount of

    I undertake to provide sales and cash receipts, as well as unspent funds within the period up to 25 ____________ 200. ___________________________/___________/

    Sales and cash receipts, as well as unspent funds in the amount of

    Appendix 2g to the Regulations on maintaining the city register of seals (introduced by Order of the Moscow Registration Chamber dated January 29, 2004 N 4)

    SKETCH APPROVED: ———T——-T——-T——-T——— MCI Registrar __________________ ST. N ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ (signature, surname) —- — — — — — — — — — — — ———T——-T——-T——-T——-T— —-T——-T—- M.P. “____” __________ 200_ OGRNIP ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ —- — — — — — — — — — — — — — — — MCI employee _________________________________________________________ (signature, surname) APPLICATION “___” ___________ 200_

    We invite you to familiarize yourself with the Labor Safety Instructions for a Toolmaker

    series ________ N __________ issued by _______________________________________________________________ (by whom, when) ___________________________________________________________________ /_________________________________________ (unit code) (date of application) —————————————————- ¦ ¦ Due to loss ¦ ¦ Seal manufactured ____________________________ ¦ ¦ (specify the reason) ¦ ¦ ——————————¦ ¦ with a registration number ¦ ¦¦ ¦ ——————————¦ ¦ The stamp number is indicated in the case when ¦ The lost seal was registered in the register of seals.

    ¦ ¦ ¦ ¦ Appendix: ¦ ¦ Documents according to the inventory. ¦ ¦ ¦ ¦ If a lost seal is discovered, I undertake to ¦ ¦ inform the Moscow ¦ ¦ Registration Chamber about it and destroy it in the established ¦ ¦ order. ¦ ¦ ———————————————————————————————————————————————— ————— ¦ SAMPLE SIGNATURE ¦ SAMPLE SIGNATURE ¦ SAMPLE SIGNATURE ¦ ——————————— ———————————————————————— ¦ ¦ ¦ ¦ ¦_________________________________¦_________________________________¦_________________________________¦ ¦ (signature) ¦ (signature) ¦ (signature) ¦ ¦ ¦ ¦ ¦ ——————————— ———————————- ——————————— ¦ ¦ ¦ ¦ ¦_________________________________¦_________________________________¦_________________________________¦ ¦ (signature) ¦ (signature) ¦ (signature) ¦ ¦ ¦ ¦ ¦ ——————————— - ———————————- ———————————- Operator DECLARATION OF THE MANUFACTURE OF THE SEAL The sketch is reserved No. in the city register of seals.

    _____ I NOTIFY THE MCI ABOUT THE MANUFACTURE OF ONE SEAL IN ACCORDANCE WITH THE APPROVED SKETCH. DATA ABOUT THE MANUFACTURER: —————————— ¦ ¦The seal was made by the method ________ ¦ ¦______________________________ ¦ ¦and registered in the book ¦ ¦registration of the manufacturer for N _____ ¦ ¦___________________________________ ¦ ¦Date of manufacture “__” ____ 200_.

    series _______ N _______ issued by ___________________________ (by whom, when) __________________________________________________________________ (division code) (signature) “____” ______________ 200_ I confirm that the declaration has been filled out correctly. The identity of the person who received the seal has been established. ________________________________________________ (FULL NAME.

    , signature of the manufacturer who issued the seal) M.P. manufacturer __________________________________________________________________ PUT THE PRINT IMPRINT EXACTLY IN THE CENTER OF EACH RECTANGLE ___________________________________________________________________ —————————————————————— ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ——————— ——————— ——————— ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ——————— ——————— ———————-

    We request that you issue a permit for the production of one (1) round rubber seal and one (1) stamp for the newly created , located at: .

    Permission to produce a seal and stamp is entrusted to obtain a passport, series No., issued.

    1. Decision on registration (certificate).
    2. Articles of Association (founding agreement).
    3. Sketch of the seal and stamp in two copies.

    How to compose and write correctly?

    Workwear (PPE)

    In this case, it is necessary to indicate the number of units to be purchased and explain why this is required. It must be borne in mind that the issuance of workwear is always rationed - it depends both on the individual policy of a particular company, and the established criteria for a particular industry. Let's give a specific example:

    Deputy General Director of Pizza-Energo LLC for HR

    from HR manager I.I. Ivanov

    SERVICE NOTE No. 5

    In connection with the hiring of 2 people for the position of forwarders, I ask you to purchase 2 sets of men's workwear with the logo of Pizza-Energo LLC.

    Ivanov Ivan Ivanovich (signature)

    January 16, 2020.

    Furniture

    Here you should indicate what furniture and in which department you need to purchase.
    As with everything, you need to clearly outline the reason. For example.

    To the head of AHO Interpress LLC, A.A. Medzhidov.

    from HR department manager M.I. Petrova

    SERVICE NOTE No. 4

    I ask you to purchase 10 chairs for the hall. At the moment, there is only one sofa in the hall and visitors who come for an interview or appointment with an employee have to wait their turn standing.

    Petrova Maria Ivanovna (signature)

    May 5, 2020.

    Stationery

    It would seem a trifle, but even here a justification by production necessity is required. For example:

    Head of the Logistics Department

    SERVICE NOTE No. 3

    Due to the increase in staff, I ask you to purchase additionally for the customer service department:

  • stamp ink Noris-Color (black), 30 ml – 20 pcs;
  • hole punch – 5 pieces;
  • multi-colored block – 10 pieces.
  • Head of Customer Service Department

    Ivanova Irina Ivanovna (signature)

    May 30, 2020.

    Office equipment (scanner, printer)

    In this case, you need to indicate exactly which unit (printer, mini-PBX, scanner, etc.) and which department it is intended for. If the brand is of fundamental importance, this must also be indicated, for example:

    Purchasing Director

    from office manager Petrova E.E.

    SERVICE NOTE No. 5

    I would like to bring to your attention the need to purchase the following equipment:

    • HP laserjet 1102 laser printer – 2 pcs;
    • mini PBX Panasonic kx-teb308ru – 2 pcs.

    Reasons for compilation and purposes of notes

    This business correspondence tool is especially popular in companies where there are many departments at different levels and it is quite difficult to control everything. But even in small enterprises people are often interested in how to write a memo correctly; The content of such a report depends on the purpose for which it is compiled. The need to write it arises if it is necessary to get a reaction to any extraordinary events. In addition, they write not only about the bad: they also make rational proposals for improving the work of the enterprise. When drawing up a “service”, follow certain rules, which will be discussed below.

    Any employee has the right to write a service letter. Usually there are always two parts. In the first, management is notified of any fact or incident, and in the second, requests, proposals, and any other requests from the employee to a superior colleague are contained.

    It’s worth taking hold of the handle if:

    • violations were committed that caused any unforeseen actions or that could lead to them;
    • management intervention is necessary, for example, there are not enough material and technical resources to complete a project;
    • one of the employees did not show up for work or showed up under the influence of drugs/toxic/alcohol;
    • there was a proposal to reward certain employees for outstanding results or other achievements;
    • it is necessary to send someone on a business trip;
    • it is required to call the employee back from vacation or a legal day off;
    • any other situation on which a decision cannot be made without a leader.

    The service report can serve as proof of the fact that the employee responded properly to the problem he discovered in the enterprise’s activities. Leaving a report is not a right, but a responsibility of a particular specialist. It confirms the fact that the employee was not inactive, but took the necessary measures: he informed his superiors and promptly made decisions on the problem.

    Types of letters

    Classification is usually made by the type of information contained in the report. We list the most common types of service letters:

    • request for data and information that the employee does not have;
    • reporting violations committed by an employee in the performance of official duties;
    • message about sending on a business trip;
    • proposal for additional bonuses;
    • informing about problems encountered in the work process, etc.

    Thus, there are a lot of types of reports; they can contain any information related to work issues.

    Examples of reflecting costs for the production of business cards

    Let's look at specific examples of reflecting the costs of producing personal business cards.

    Example 1 . The organization produced personalized business cards for sales department employees. The cost of their production amounted to 9,000 rubles. (including VAT 1372 rubles). The job responsibilities of these employees include maintaining contacts with other organizations; accordingly, the costs of their production are taken into account in full as part of other costs associated with production and sales on the basis of paragraphs. 49 clause 1 art.

    How to write a memo (sample according to GOST)

    Companies have the opportunity to enter and use many different forms of written communication about any incidents or issues of an organizational and financial nature that require the intervention of senior management. But a unified memo template is not established by law, but it must comply with the requirements of GOST 6.30-2003 “Unified documentation systems. Unified system of organizational and administrative documentation. Requirements for drawing up documents." That is, it must contain the following details:

    • name of the organization or structural unit, indication of the person to whom the appeal is sent;
    • document's name;
    • text - what needs to be communicated to management;
    • date, signature and necessarily the position of the author.

    We have determined the mandatory requirements, now let’s look at an example of how to write a memo.

    Example 1

    This type of arrangement of details in a document is called angular. But they can be placed on the sheet in other ways.

    Example 2

    The picture shows the longitudinal placement of the details. And both options will be correct.

    There is a third option.

    Example 3

    But even if it is customary for your company to prepare documents in a completely different way, do not worry, this is also correct, since officials did not provide for a mandatory form.

    Production and accounting of seals and stamps (Mishanina M.)

    Today, not a single institution can do without using various types of seals and stamps in its activities. A seal is the most important attribute of a document, confirming its legal force and authenticity, and the use of stamps allows you to speed up document flow and simplify the work of many structural divisions of an institution.

    What is the procedure for the production and circulation of seals and stamps in the institution? How to reflect in accounting transactions for the acquisition, commissioning and write-off of seals and stamps? Organizational aspects A uniform procedure for everyone regulating the circulation and use of seals and stamps is not provided for at the legislative level.

    Samples for different occasions

    How to write a memo: sample confirmation of a business trip

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    Employees have the right to inform management both about problems arising in the process of activity and about the achievements of specific specialists.

    Memo regarding payment of bonus

    The immediate superior may well petition a superior manager for an increase in bonus remuneration.

    Director of Domostroy LLC Semin I.G.

    from the head of the sales department of Domostroy LLC Nastina I.A.

    Service memo 04/05/2019 No. 4 St. Petersburg

    On increasing bonuses

    I would like to bring to your attention that the seller Kareva Inna Igorevna exceeded the sales plan in March 2020 by more than twice. In this regard, I ask you to increase her bonus payment.

    Head of Sales Department Nastina I.A.

    Report on absence from work

    Often a report is written in connection with violations of discipline. An example of a memo shows that the immediate superior not only reports a violation, but also proposes to take action.

    Service _absence" src="https://ppt.ru/fls/290/obrazec-sluzhebnaya-zapiska1-.png"/>

    Note on write-off of inventory items

    If inventory items have reached the end of their service life, they have become unusable, they are written off and disposed of. How to write off inventory items, read the article “How to draw up a sample act of writing off material assets.” The package of documents also includes a note for writing off inventory items.

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    Letter about the need for equipment repair

    With its help, management is informed about existing technical and technological problems that require the intervention of decision makers.

    Service _remont" src="https://ppt.ru/fls/290/sluzhebka-remont.png"/>

    Vacation recall letter

    Service _review" src="https://ppt.ru/fls/290/sluzh-otzyv-.png"/>

    Electronic memos. It happens?

    The number of companies that are switching to electronic document management is constantly growing. Therefore, it is necessary to say a few words about electronic reports. They already exist, and the rules for their design are practically the same. Unless users specify the addressee and sender, since message sending programs do this automatically.

    It is important to remember here that documents for internal business correspondence within the company itself must be somehow separated from the general flow of letters so that it is clear where personal and where work materials are. There are special programs that allow you to automatically send, register in the accounting log, send responses and resolutions. In this case, all electronic documents are affixed with an electronic signature of both the sender and the recipient after decisions are made.

    If there is no general system, then the appeal is written to corporate email, which is usually checked by the secretary. He is obliged to forward the letter to the final addressee. To make sure the letter is delivered, you need to set up receipt notifications when sending.

    Shelf life

    Any documentation directly related to the activities of an enterprise or commercial organization has a shelf life. In accordance with such departmental regulatory document as the List of standard management archival documents generated in the process of activities of state bodies, local governments and commercial organizations, indicating their storage periods (the document was approved by the administrative act of the Ministry of Culture of Russia - order No. 558 of 08.25.2010) it is necessary ensure that forms in C3 form are stored for at least five years in the archives of the organization or enterprise.

    The storage period for individual internal memos may be extended, but only on the basis of a decision and a confirming order from the director of the enterprise. This is done if it is recognized that there is a need to store specific records for a longer period (for example, during a lengthy trial of a case in the courts). There is a peculiarity in establishing the storage period for documents issued in electronic form. The period for ensuring their mandatory preservation is established by a separate local regulatory act of the company: the charter or the Regulations on the nomenclature of affairs.

    One way to request needed resources is through a memo. The sample memo for stationery is not regulated by law. The only regulatory document is GOST, which defines the mandatory items to be included. The type of appeal can vary greatly depending on the requirements of the organization’s statutory documentation.

    We regulate the use of stamps in the work of a personnel officer

    Custom Search /

    LLC IK "" Put into effect on December 05, 2002.

    (Version 1.0) Moscow 2002 Preface Developed for the first time Approved by Order dated December 02, 2002

    No. 323-РDivision Business AdministrationChanged Division Contents1.

    Introduction 32. General provisions 43.

    The procedure for ordering, manufacturing, storing, transferring, removing and disposing of seals 54. The procedure for affixing a stamp 10Appendix No. 1 Form of the Register of Stamps 11Appendix No. 2 Form of the Register of Signatures of Authorized Persons 12Appendix No. 3 Form of the Seal Acceptance and Transfer Certificate 13Appendix No. 4 Form

    You are here “Personnel Officer.

    ru", 2012, N 11 WE REGULATE THE USE OF STAMPS IN THE WORK OF A HUMAN RESOURCE OFFICER In the practice of the work of a personnel officer, the preparation and execution of various personnel documents is often encountered. To save time on filling out standard details and forms when certifying documents, as well as to optimize uniform and routine work, it is advisable for HR accounting specialists to use various stamps. This article discusses how to regulate the work of recording stamps (except for official stamps and similar seals and self-typed stamps).

    It also explains which types of stamps are most often used in the daily work of the organization's personnel department.

    Requirements for stamps are contained in the National Standard of the Russian Federation “Mastic Certification Seals.

    Shape, dimensions and technical requirements" (.

    state regulation. ru/law/shabloni. shtml#pril4), developed in accordance with the Federal Law of December 27, 2002 N 184-FZ “On Technical Regulation”.

    What is a memo

    A memo is a document that contains a request or proposal addressed to another employee. Such a document can be not only internal, but also external, that is, sent outside the organization.

    Used for proposals and requests between departments and employees who are not directly subordinate. The document reflects not only brief information regarding the situation, but also a solution plan.

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