14.01.2013
With statements for the year 2012 a number of organizations are required to prepare consolidated IFRS. The annual consolidated financial statements are subject to a statutory audit.
In its letter dated 24.12.12 № 03-03-06/3/13 the Ministry of Finance indicated that the cost of such audit reports included in the formation of the base income tax, mentioning in this regard subparagraph 49 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation the "other costs production and (or) sales."
The "cost of auditing services" is provided in subparagraph 17 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. However, as pointed out by the Ministry of Finance in its earlier letters, in accordance with the law on auditing “audit stands for checking accounts”. And for the purposes of this law the statements are considered to be financial in case they are performed in accordance with the law on accounting, "as well as similar in composition statements provided by other federal laws". Therefore, in Ministry’s opinion, auditing financial statements prepared according to IFRS is not included in calculating of income tax.
Теги: Audit, Income tax
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