Council 1: How to draw up a contract on paid services

Jurisprudence

Council 1: How to draw up a contract on paid services

The contract of paid rendering of servicesis regulated by Article 779 of the Civil Code of the Russian Federation. Its essence lies in the fact that one party - the executor - undertakes, on the instructions of the other party - the customer - to carry out certain activities within the agreed period. The customer, in turn, undertakes to pay for this activity. When drafting an agreement on paid services, it is important to correctly formulate its subject matter, since taxation depends on this.

Subject of the contract on paid provision of services

Since the Russian tax legislationthe performance of work and the provision of services are taxed in various ways, it is important to formulate its subject matter correctly when drafting a contract. So, work is an activity, the result of which has a material expression and it can be realized. The service, according to Article 38 of the Tax Code, recognizes activities that have no material expression, the results of which can be realized and consumed during the implementation of this activity. These types of civil agreements include the provision of communication and training services, as well as medical, veterinary, , audit, information, etc. You should also take into account that contracts for provision of services can not be concluded in such areas as: - bank accounts and deposits; - trust management - the performance of research, development and technological works - transportation and transport expedition - a contract - calculations, storage, commission, commissions. On the basis of how the contract will formulate its subject, as it will be necessary to issue documents confirming its implementation. So that tax officials do not have unnecessary questions, when formulating the subject of a treaty, it is better not to use foreign words and terms - coaching, training, etc., but to choose the appropriate value and the list of services listed in the Tax Code. In the event that no similar values are found, give a clear and detailed description of the subject of the contract so that there is no doubt about the need for this type of services to improve the efficiency of your company's core business.

What else to look for

Since this type of civil law contractsreduces the indicator such as profit, the tax authorities very scrupulously check the necessity of their conclusion. To avoid unnecessary questions, give not only a clear wording to the subject of the contract, but detail the composition and volumes of the services provided. In the text of the contract or in the annex to it, it is necessary to specify those quality criteria according to which the services will be evaluated. A document that confirms the fact of the performance of the contract and the provision of services is a bilateral act. It is necessary that the amounts paid by the company under the contract are correctly reflected in the accounting documents, and you could easily justify the expenses incurred and the correctness of the calculation of the profit tax.

Tip 2: How to conclude a contract for events

A service contract is a document in whichwhich details all the conditions for organizing, conducting and paying for an event. The contract is made in two copies, signed by the parties in the presence of authorized persons or witnesses.

You will need

- passport.

Instructions

The service contract iscivil-legal document, according to which one party orders the event, the other - undertakes to organize its holding, to prepare all necessary equipment, to agree on the venue. The contract is reimbursable, so the parties explain the payment procedure in the document itself.

Unified standard form of this documentno, so you can compose it in any form. In order not to lose sight of any of the items, use the services of a professional lawyer who will draft a document taking into account all legal acts of the current legislation at the time of registration.

At the beginning of the contract, fill in the "cap". Indicate in it who, with whom, when and in what occasion the contract is concluded. Enter the passport data of both parties. In the middle of a sheet of A-4 format, write "Agreement".

Further, specify in detail all the terms of the contract,the procedure for payment for the services provided for the conduct of events, put your signatures. Ask the authorized persons or witnesses present to put signatures and enter their passport details. Leave one copy of the contract to yourself, the second - hand over to the party with whom you entered into the agreement.

If you make a prepayment, you will receive a paymenta document confirming the transfer of funds. With the advance transferred from hand to hand, make a written receipt that the funds have been received in advance, indicate the full cost of the services, in writing - the amount of the advance and remaining debt that you will give after the event.

If all or part of the conditions are not fulfilled,specified in the agreement, the Civil Code of the Russian Federation comes into force, according to which you are entitled not only to return the prepayment, but also to receive compensation compensation for the damage caused or a full refund of the lost profit.