Certificate of acceptance of works (services);

This is the main primary document, which, first of all, records the fulfillment of the obligations stipulated in the contract by the party to the contract who is the performer. As a rule, it is the recording of this fact that entails the customer’s obligation to pay for services (works). The need to draw up an acceptance certificate for work (services) is also due to the fact that it justifies the costs of the customer, who must keep records of the volume of services (work) and the time of their provision. The act must be drawn up in writing and have the following details: names of the parties; date of drawing up the act and date of provision of services (performance of work); description of services (works) and their cost; name of the signatories; signatures of officials; an indication that the customer has no complaints about the quality and volume of services (work), etc. Thus, the acceptance certificate for services (work) is drawn up in order to record the fact that the obligations under the contract have been fulfilled.

Report on services provided;

By agreement of the parties, the contract for the provision of paid services may provide for the obligation of the contractor to submit reports to the customer in the manner and within the time limits provided for by the contract. The report indicates the volume and type of services provided by the contractor, as well as the contractor’s remuneration for the services actually rendered. The contractor's report to the customer is a means of ensuring the interests of the latter and, together with the act of delivery and acceptance of services, constitutes the basis for payment of the contractor's remuneration.

Many organizations in their activities resort to the help of third-party specialists who provide consulting and information services in the field of law, accounting and auditing, on issues of commercial activity and enterprise management, in the field of engineering surveys and the provision of technical advice, etc.

The costs of paying for such services have always received increased attention from the tax authorities. The intangible nature of these services may raise suspicion about the very fact of their provision. Often the claims of tax authorities are very justified - some organizations use these types of services as a way of tax “optimization”, inflating the costs for them.

What do tax inspectors pay attention to when checking expenses for information (consulting) services? What documents will help confirm the actual provision of services and their compliance with the requirements established in Art. 252 of the Tax Code of the Russian Federation?

General provisions

The rules of Chapter 1 apply to contracts for the provision of consulting and information services. 39 “Paid provision of services” of the Civil Code of the Russian Federation. According to paragraph 1 of Art. 779 of the Civil Code of the Russian Federation, under these contracts, the contractor undertakes, on the instructions of the customer, to provide services (perform certain actions or carry out certain activities), and the customer undertakes to pay for these services.

In tax accounting, the above expenses are classified as other expenses in accordance with paragraphs. 14 (legal and information services) and paragraphs. 15 clause 1 art. 264 of the Tax Code of the Russian Federation (consulting and other similar services).

What complaints may tax inspectors have when checking these expenses? This includes the lack of connection between expenses and the type of activity of the taxpayer, and the presence on staff of specialists whose job responsibilities are similar to the type of services provided. Inspectors may not be satisfied with documents confirming the provision of services. Using examples from arbitration practice, we will consider controversial issues that arise between taxpayers and tax authorities related to the reflection in tax accounting of expenses for payment of information and consulting services.

The connection between expenses and economic activities and their necessity

One of the reasons why the tax authorities do not accept expenses related to payment for information and consulting services as a reduction in the taxable base for income tax is the absence (in the opinion of the auditors) of the need for these services, as well as the connection between the services and the business activities of the taxpayer.

For example, in the Resolution of the Ninth Arbitration Court of Appeal dated March 23, 2010 N 09AP-3276/2010-AK, the following situation was considered. The Company carries out activities related to the installation, repair, and maintenance of industrial equipment, and enters into contracts with various organizations, including those with which it previously did not have any relations. Considering that doing business is subject to certain risks and directly depends on the integrity of counterparties, the company collects information about organizations with which it expects to have contractual relations.

The company does not have its own security service, and therefore it does not have the ability to independently collect information about the reliability of prospective counterparties. To obtain the most complete picture of a potential partner, his financial condition and business reputation, the company entered into an agreement for the provision of information services in the field of economic security, according to which the contractor undertakes to provide the company with services related to the provision of information about legal entities, market research, and collection of information for business negotiations, identifying uncreditworthy or unreliable partners. The case materials contain monthly acts and reports on services provided, from which it is clear what specific services were provided.

According to the tax inspectorate, the company does not have documents confirming the need for these information services. However, the court rejected the tax authorities’ complaint, noting that the services provided were used by the company in order to reduce financial risks from cooperation with unscrupulous clients and minimize the risks of non-payment even at the stage of concluding a transaction. Based on the information received, the company carries out the process of managing its activities. The court ruled: the services are necessary for the implementation of production activities, and therefore the costs of paying for them are economically justified.

Let us give an example when the judges rejected the tax inspectorate’s argument that the costs of paying for information (consulting) services were economically unjustified due to the lack of a direct relationship between these costs and the organization’s production activities.

In the case considered by the Federal Antimonopoly Service of the Moscow Region in Resolution No. KA-A40/12141/09 dated November 17, 2009, the subject of the dispute between the tax authorities and the organization was the latter’s inclusion in other expenses of the costs of consulting services on the economic feasibility of the aluminum smelter project.

The court took into account the fact that the organization opened a new project and established Aluminum Plant CJSC. As part of this project, construction of an aluminum smelter began. The organization made the appropriate investment decisions based on the analytical data provided by the consultants.

Duplication of employee functions

Often, organizations engage third parties to provide information (consulting) services, while having on staff specialists who perform, at first glance, similar functions. For example, an organization with its own legal service attracts law firms and lawyers to represent interests in courts and government agencies, conduct legal examinations of documents and analyze situations, prepare opinions and participate in the stage of enforcement proceedings.

Often, precisely for this reason, tax inspectors, when checking expenses associated with payment for information (consulting) services, do not accept them for tax purposes.

Recently, judicial practice on this issue has been developing mainly in favor of organizations. For example, the Presidium of the Supreme Arbitration Court, in Resolution No. 14616/07 dated March 18, 2008, indicated that the recognition of such expenses as economically justified does not depend on whether or not the organization has structural units that solve similar problems. Similar conclusions are contained in the resolutions of the Federal Antimonopoly Service of the Moscow Region dated 07/23/2009 N KA-A40/7049-09, dated 05.05.2009 N KA-A40/3335-09, FAS TsO dated 06/26/2009 N A35-991/08-C21, FAS PO dated January 26, 2009 N A55-9610/2008. The judges of the FAS ZSO, in Resolution No. A27-7155/2009 of January 25, 2010, rejected the argument of the tax authority, according to which, the costs of services of a third-party organization are not economically justified, since the taxpayer has similar specialists on its staff. The court indicated that this circumstance does not deprive the taxpayer of the right to engage relevant specialists on the basis of contractual relations.

Helpful advice. The presence of positive arbitration practice on this issue does not mean that an organization that resorts to the services of third-party specialists, if it has its own, will win a dispute with tax authorities in any case. In order to avoid claims from the tax authorities, we recommend that the taxpayer stock up on arguments in advance that will serve as justification for why he engages third parties to provide information (consulting) services, having his own services performing similar functions. The arguments may be as follows: the job responsibilities of the employees do not coincide with the list of services provided, the employees do not have sufficient qualifications or cannot cope with the volume of work.

For example, the FAS Moscow Region, in Resolution No. KA-A40/2846-10 dated April 2, 2010, considered the following situation. According to the tax authority, the organization unlawfully took into account as expenses reducing the tax base for calculating income tax, costs under the contract for the provision of consulting and information services of an economic and legal nature to CJSC "TsEE "Taxes and Financial Law". The tax authority believes that the controversial the costs are economically unjustified, since the taxpayer in the audited period had its own staff of lawyers, and the services provided by a third-party organization are similar to the functions assigned to these lawyers.

The taxpayer was able to prove that during the audited period he did not have specialists involved in tax disputes by presenting job descriptions and regulations on the structural unit. According to these documents, the employees of the legal department did not have responsibilities to represent the interests of the company in tax disputes, and therefore the company, in order to participate in the arbitration court on a tax dispute, entered into an agreement with ZAO TsEE Taxes and Financial Law to represent its interests.

The court concluded that the functions performed by the taxpayer's employees and the third-party organization are not the same.

The same FAS MO, in Resolution No. KA-A40/8211-09-2 dated September 24, 2009, supported the taxpayer, indicating that he did not have sufficiently qualified specialists on staff to perform the assigned tasks, and therefore recognized expenses under a contract with a third party organization that is economically justified.

This argument is also made in cases where an organization engages consulting companies to prepare financial statements in accordance with international standards. For example, the Ninth Arbitration Court of Appeal, in Resolution No. 09AP-3301/2010-AK dated March 18, 2010, found untenable the tax inspectorate’s argument that the organization has staffing units whose job descriptions specify the work performed by Expert Terminal Services Limited . The organization provided staffing schedules and job descriptions of employees confirming that it did not have qualified specialists capable of providing services similar to those of the expert company. The court also did not accept the tax authority’s argument about the availability of a computer program that allows the generation of financial reports comparable to reports on consulting services, due to the fact that this program was used to maintain accounting and tax records in accordance with the legislation of the Russian Federation.

In arbitration practice, there are examples when judges recognize the costs of consulting (information) services as justified if employees could not cope with the increased volume of work, and expanding the staff was inappropriate (see Resolution of the FAS PO dated November 29, 2007 N A55-3597/07) .

Documentary confirmation

Considering that, by virtue of the provisions of Art. 252 of the Tax Code of the Russian Federation, expenses are recognized as justified and documented expenses incurred (incurred) by the taxpayer; when the tax base is reduced by the amount of expenses incurred, the organization is obliged to prove the validity of the expenses, as well as document them. If costs are incurred in connection with payment for information (consulting) services under a contract, the taxpayer must not only submit documents evidencing payment for these services, but also prove the fact of their actual provision, including submit documents evidencing the performance of specific types of services by the contractor, and the result of each service in the form of a report, conclusion, etc.

Tax legislation does not establish a list of primary documents that must be drawn up when performing certain transactions. The condition for including costs in expenses is the ability to conclude, based on available documents, that the expenses have actually been incurred and are aimed at generating income (Resolution of the Ninth Arbitration Court of Appeal dated March 18, 2010 N 09AP-3301/2010-AK).

In what cases do judges side with the tax authorities, recognizing that documents confirming the provision of information (consulting) services are not properly prepared? If there are no documents confirming the reality of the services provided. The presented certificates of services performed, signed by the parties to the contract, do not disclose the content of the services provided. The report on the provision of services is not detailed and does not contain data on the services actually provided, their volume and nature, timing of completion and results of the work performed (see Resolution of the Federal Antimonopoly Service dated May 4, 2010 N A55-12359/2009). The information contained in the reports is based on the example of other organizations using general theoretical knowledge that is not directly related to the production activities of the taxpayer itself (Resolution of the Federal Antimonopoly Service ZSO dated August 28, 2007 N F04-5734/2007(37452-A03-15)). The report is a general description of the current state of the goods market and certain economic categories of a separate sphere of the Russian economy; it does not contain recommendations developed specifically for the taxpayer (FAS VSO Resolution dated February 22, 2007 N A19-1558/06-52-Ф02-427/07-С1 ).

The Resolution of the Federal Antimonopoly Service dated September 16, 2008 N A72-1944/08*(1) considers a case that clearly demonstrates how documents should not be drawn up when concluding contracts for consulting and information services. The taxpayer has entered into agreements to provide him with the following services: assistance in preparing documents for dangerous goods of various classes, in obtaining a license and other regulatory documents necessary for the taxpayer’s activities; consulting during customs clearance of goods; providing assistance in maintaining financial statements; legal support of the taxpayer’s activities, including under the laws of foreign countries. According to the taxpayer's explanations, the services were provided via telephone (?!), but no printouts of telephone calls were provided. In the certificates of work performed, in the column “Name of work (services)” it is reflected: “Comprehensive services were provided under the contract.”

The court found that the costs of information and consulting services were not documented by primary documents, since the certificates of work performed only spoke of the provision of a range of services and indicated the amount payable to the contractor. From the content of these acts it is impossible to determine what specific work the contractor performed for the customer. The content of the acts does not allow us to establish the nature of the services provided to the applicant, as well as to what extent and for what purpose the services were provided, and, therefore, to assess whether the results of these services were used in the future in the activities of the company.

Thus, the execution of documents submitted by the organization does not comply with the provisions of Art. 9 of the Law on Accounting *(2), since they do not disclose the content of the business transaction.

The taxpayer referred to the reports of the performers providing information consultations. However, these reports are mainly of a statistical nature, they indicate that the contractor provided consultations on tax legislation - general principles of forming the tax base, organizing the minimum required separate tax accounting, forming the income and expense parts of the tax base, fulfilling tax withholding obligations, general procedure filling out a tax return, the procedure for filling out individual sheets of a tax return, etc.

The submitted documents do not contain data on price formation and determination of cost by type of specific services provided; the fact of fulfillment of obligations in terms of quantitative, qualitative and price indicators is not reflected. The information contained in the reports is based on general theoretical knowledge that is not directly related to the activities of the organization itself. No documents were provided confirming the focus of consulting services on achieving specific goals in the organization’s activities.

Helpful advice. As part of the contract for the provision of consulting (information) services, documents must be drawn up confirming the reality of their provision, namely:

Acts signed by the parties, disclosing the content of the services provided;

A detailed report on the provision of services, containing data on the services actually provided, their volume and nature, deadlines for completion, as well as recommendations developed specifically for the taxpayer.

Now let’s cite a case that was considered in Resolution No. 09AP-3171/2010-AK dated March 16, 2010 by the Ninth Arbitration Court of Appeal, which supported the taxpayer.

The tax inspectorate filed a complaint with the court, in which it indicated that the organization, in violation of paragraph 1 of Art. 252, paragraph 15 of Art. 264 of the Tax Code of the Russian Federation, economically unjustified and undocumented costs of about 19.5 million rubles were wrongfully attributed to income tax expenses. under an agreement concluded with the foreign company Expert Terminal Services Limited.

According to the tax authority, the documents submitted by the taxpayer (5Year Plan-2005, Profit and Loss, Balance Sheet, Finance report, etc.) cannot be accepted for tax accounting purposes, since they do not meet the requirements of Art. 9 of the Law on Accounting, paragraph 1 of Art. 16 of the Law on the Languages ​​of the Peoples of the Russian Federation * (3) and clause 9 of the Accounting Regulations * (4), namely, they are executed in a foreign language and do not have a line-by-line translation.

Meanwhile, the tax authority did not take into account that Art. 9 of the Accounting Law establishes that all business transactions carried out by an organization must be documented with supporting documents, which serve as primary accounting documents and on the basis of which accounting is carried out. Primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation, and documents whose form is not provided for in these albums must have mandatory details.

Unified forms of primary accounting documentation, approved by the relevant resolutions of the State Statistics Committee, do not contain a unified form of document confirming the provision of services by one person to another, and therefore such a document will be any document drawn up by the parties to the agreement, which will reflect all the mandatory details listed in paragraph .2 tbsp. 9 of the Accounting Law.

Thus, the reports submitted by the applicant on the actual consulting services provided are the primary accounting documents, since they contain all the required details, including line-by-line translation, while the additionally submitted documents (5Year Plan-2005, Profit and Loss, Balance Sheet, Finance report etc.) are the result of the provision of services and are used by the enterprise in the course of commercial activities; accordingly, they are not necessary for tax accounting.

Under such circumstances, additional documents are not subject to the requirements of clause 9 of the Accounting Regulations.

The taxpayer’s purchase of these services is confirmed by invoices, payment documents, reports on work performed, signed by representatives of both parties, as well as documents that are the result of the provision of services. In addition, the court made an important finding.

The court's conclusion. The tax legislation of the Russian Federation does not establish requirements for documents that can confirm the economic justification of costs; neither the list of such documents nor their form is defined. In this regard, taxpayers, in order to confirm the economic justification of expenses, can use any internal organizational and administrative documents they have that justify the purpose of making these expenses.

A document that will help justify expenses

An internal document will help justify the need for information (consulting) services. Its form and content are not defined by regulatory documents. It can be compiled by the relevant departments of the organization in the form of a report or certificate in any form.

In this document, it is advisable to provide a list of services that the organization requires. It is also necessary to indicate why the need for certain services arose, how the results obtained will affect management decisions (for example, profitability will increase, the volume of output will increase). If possible, it should be noted what negative consequences await the taxpayer if he does not use consulting (information) services.

It is desirable that the organization can justify the choice of a particular company whose services it wishes to use. As a rule, in order to make a decision to engage a consulting company, the customer conducts an analysis of the consulting services market. This takes into account business reputation, experience in this field, price level, uniqueness of the company, etc. If the taxpayer has agreements for the provision of similar consulting services with other organizations, the certificate should indicate how the services provided under other agreements differ.

If the organization has employees whose functions fully or partially coincide with the type of services provided, then the certificate must provide arguments proving the need to attract third-party specialists, for example, the lack of relevant experience and special knowledge among regular employees, the presence of an insufficient number of specialists on staff to resolution of current issues within a reasonable time, etc.

A few words about subscriber service

In the field of providing legal and other consulting services, it is a common practice to conclude long-term contracts for the provision of legal and consulting services on a subscription basis, when the customer pays the contractor a monthly fee agreed upon by the parties, for which he receives advice that is not limited in the amount of time and complexity spent by the contractor.

Often, an organization is required to pay a subscription fee for the time when it does not use the services. Does she have the right to take into account the specified amounts of subscription fees when calculating income tax? According to the Ministry of Finance, set out in Letter No. 03-03-06/1/330 dated May 26, 2008, expenses for the purchase of consulting and audit services used by an organization as needed during the term of contracts can be taken into account as expenses for corporate income tax purposes. . In this case, the above expenses are taken into account for the purposes of taxing the profits of organizations in the manner established by the Tax Code of the Russian Federation for specific types of expenses. In arbitration practice, one can also find examples when judges support taxpayers when they write off as expenses taken into account when assessing income tax, costs under an agreement providing for subscription services (Resolution of the Federal Antimonopoly Service UO dated November 19, 2007 N F09-8659/07-S3, Ninth Arbitration Court of Appeal dated February 20, 2008 N 09AP-1026/2008-AK, 09AP-1028/2008-AK).

E.L. Ermoshina, editor of the magazine "Income Tax: Accounting for Income and Expenses"

*(1) By decision of the Supreme Arbitration Court of the Russian Federation dated January 19, 2009 N VAS-17223/08, the transfer of this case to the Presidium of the Supreme Arbitration Court for review in the order of supervision was refused.

*(2) Federal Law of November 21, 1996 N 129-FZ.

*(3) Federal Law of October 25, 1991 N 1807-1 “On the languages ​​of the peoples of the Russian Federation”.

*(4) Regulations on accounting and financial reporting in the Russian Federation, approved. By Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n.

issued by _________________________, on the other hand, we have drawn up this act on the following: 1. In accordance with the terms of Agreement No. ___________ dated “___”________ ____.

The Contractor provided services including: ___________________________________________________________________ ___________________________________________________________________.

(a description of the services provided is provided) 2.

Draft standard agreement for representation in court

prepare a statement of claim for _______________________________________________ to the Customer, as well as represent the interests of the Customer when considering the said statement of claim in the court of first instance - ______________________ District Court of the city.

_________________; 1.1.2. other actions: any other actions not prohibited by the legislation of the Russian Federation, on the necessity, timing and procedure for the execution of which a written agreement has been reached between the Contractor and the Customer.

1.2 Services under this Agreement are subject to provision by the Contractor within the following terms: 1.2.1.

How to confirm the services provided?

It is necessary to document that they were carried out to generate income as part of entrepreneurial activity.

Inspectors often believe that services were not provided or were provided to a lesser extent, that their price was too high and that the taxpayer did not need them at all, because

The company has specialists performing similar duties on its staff.

To solve the problem of terminology, it is necessary to write in the contract “services” and not “works”, “provision of services” and not “performance of works”, “act of provision of services” and not “act of acceptance and transfer of completed work”, etc. .d.

The contract is one of the important documents confirming the company’s expenses, therefore it is necessary to clearly define the subject and list of services.

Your rights: Employment contract

In relation to the labor of employees, in most cases it is difficult to distinguish between the performance of work and the provision of services, and therefore it seems acceptable to formalize the relationship both as a contract and as a contract for the provision of paid services.

As a general rule, a contract for the provision of services for a fee presupposes the personal performance of duties by the employee: other persons can be involved only in cases where this is expressly provided for in the contract.

The rights and obligations of the parties under a contract for the provision of paid services are similar to those listed for a contract.

A special feature is the right of each party to terminate the relationship at any time.

Agent's report under the agency agreement - download sample

Or it may reflect expenses personally incurred by the agent in the process of executing his instructions (these amounts are then reimbursed by the customer).

The report must also specifically indicate the specific amount of remuneration that the customer must pay to the agent.

If you have ordered the provision of an intermediary service, you will need such a report to correctly reflect in tax accounting all amounts of money paid to the agent.

1.1 of the agreement, and reimburse all expenses incurred in connection with the execution of the order.

2. RIGHTS AND OBLIGATIONS OF THE PARTIES 2.1.

The commission agent is obliged to: - enter into an agreement on the terms most favorable to the Principal (the cost of lunch should not exceed _______ rubles); - fulfill all obligations and exercise all rights under a transaction concluded with a third party under this agreement; — fulfill the obligations assumed under this agreement within the agreed time frame; — notify the Principal of a violation by a third party of the terms of the transaction concluded with him by the Commissioner under this agreement; — submit to the Principal a report on the execution of the order; — notify the Principal of refusal to fulfill the order.

Agreement for the provision of legal services in court: sample

as well as penalties (penalties) in the amount of ____________ (_______) rub.

losses in the amount of _____ (________) rub.

under contract ____________________ N _____ dated “__” ___________20 __

as well as the cost of paying state duty in the amount of ______ (_____________) rub.

1.2. As part of the provision of services, the Contractor undertakes to: 1) conduct, on the basis of documents and materials submitted by the Customer, a preliminary pre-trial analysis of the prospects for resolving the dispute; 2) prepare a written legal opinion reflecting conclusions on the following issues: - prospects for consideration of the dispute, the possibility of collecting debt, penalties (penalties) and losses, assessment of the relevance, admissibility and sufficiency of evidence confirming the Customer’s arguments; — the amount of debt, penalties (fines) and losses subject to recovery; — the approximate deadline for completing the consideration of the dispute in the court of first instance and receiving a writ of execution, including the deadline for collection under the writ of execution; — ___________________________________________________ (other questions); 3) prepare drafts of the necessary procedural documents, including ________________ (procedural documents: statement of claim, response, etc.), and submit them for approval to the Customer; 4) submit to the arbitration court _____________ (name of the subject of the Russian Federation) agreed with the Customer _____________________ (procedural documents: statement of claim, response, other); 5) sign procedural documents on behalf of the Customer; 6) get acquainted with the case materials; 7) collect evidence; 8) inform the Customer about the date of the preliminary and main court hearings, about the break in the court hearing, about the postponement of the trial; 9) participate in preliminary and main court hearings in the arbitration court _______________ (name of the subject of the Russian Federation); 10) receive a judicial act adopted by the arbitration court of first instance __________________ (name of a subject of the Russian Federation) when considering the case on the merits (decision) or at the end of the proceedings without making a decision (determination), and transfer it to the Customer; 11) ________________ (name of action) _____________ (quantity, volume, other characteristics).

Contract for services

The types of services that can be specified in such an agreement are, for example, communication and transport services, information, medical, and many others.

The contract for the provision of paid services must necessarily include a list of services, a task and a payment schedule.

Related documents that include an agreement for the provision of services by an individual or a legal entity are an act (delivery and acceptance of services or work), reports from the contractor (including expenses), additional agreements and protocols (disagreements and their reconciliation).

An agreement for the provision of services by an individual and an agreement for the provision of services by a legal entity do not differ from each other in essence and form.

Attention! The documents presented below are in full version as well as other 1971 documents.

27 clause 1 art. 264 of the Tax Code of the Russian Federation, other expenses include costs for ongoing research of market conditions, collection of information directly related to the production and sale of goods (work, services).

Expenses are recognized as expenses if they (Art.

252 of the Tax Code of the Russian Federation): - economically justified; - confirmed by documents that are drawn up in accordance with the legislation of the Russian Federation or business customs; - produced to carry out activities aimed at generating income.

Thus, costs for marketing research can be classified as income tax expenses if they meet the listed conditions.

There are no unified forms for documenting marketing expenses, so organizations draw up documents on their own, taking into account the registration requirements.

An ideal act of provision of services for a tax inspector

Section 2 will include the payment for September and the corresponding personal income tax amount only upon submission of the annual calculation. Minimum wage and salary: when comparing, do not forget about allowances and regional coefficients. The salary of an employee who has worked his full working hours for the month cannot be less than the minimum wage.

In this case, the salary is taken into account taking into account all allowances and increasing factors.

Fraudsters disguise malicious emails as PFR mailing lists If you receive a letter from an email address similar to the Pension Fund address (pfrf.ru), do not click on the link provided in such a letter.

Agreement for the provision of consulting services

falling within his area of ​​specialization.

In general, consulting activities consist of conducting an analysis of existing business processes, substantiating the prospects for the development and use of organizational, scientific, technical and economic innovations, taking into account the characteristics of the client’s business.

From an economic point of view, consulting is an intellectual product.

Awareness of the need to attract intellectual capital and conclude a standard agreement requires a certain level of civilization from participants in economic processes.

Most often, the need for consultants arises in connection with the emergence of a problem that a company or organization is not able to cope with on its own.

In this situation, there is a need to attract professionals and conclude a legally competent agreement for the provision of consulting services.

In Russia today, many enterprises are in a rather difficult economic situation.

Agreement for the provision of marketing services

Such goals are: making a profit, increasing sales volume, increasing market share, etc.

The marketing process contains: market opportunity analysis involves collecting and researching information about the marketing environment, individual consumer markets and enterprise markets; selection of target markets involves measuring demand volumes, segmenting the market, selecting target segments and positioning the product on the market; developing a marketing mix includes developing products, setting prices for products, choosing methods for distributing products and promoting sales of products; the implementation of marketing activities is ensured by the development of strategic plans and monitoring their implementation.

Peculiarities of regulation of the contract for marketing services The contract for the provision of marketing services is not provided for by current legislation.

It is necessary to verify the completion of the task that the contractor has undertaken under the service agreement to determine whether he has fulfilled the terms of the agreement in good faith and to resolve the issue of payment of remuneration.

Since contractual relations with the contractor are often concluded in writing, the report on the services provided, its sample, which confirms the work of the contractor, must also be presented in the form of a written document.

Performer's report

The contractor, drawing up a written report for the customer of the service, thus sums up the result of all the work done, undertaken under the contract.

Moreover, as a rule, the end result is already known to the customer and the report needs to describe what steps were taken to achieve the result, what was required for this and what consequences each such action brought.

As a rule, a report is a summary table, randomly compiled by the performer. In such a table, the operations performed are indicated point by point, if the matter is commercial, the expenses incurred by the performer, and the results that were achieved when performing each individual action. At the end, the results are summed up and some final amount can be fixed.

A written report, which the customer accepted and approved, is indisputable evidence that the contractor completed his work and did not violate the terms of the contract. After signing the report on services rendered, sample, you can demand payment for the services performed.

Rationale for the performer's report

A simple written document about the work done is not enough to establish the fact of fulfillment of obligations under the contract.

The report must be accompanied by documentary evidence that each action indicated in the report took place and each amount spent was directed exactly to what is indicated in the report.

Thus, confirmation of concluded transactions must be copies of contracts or other documents. Expenses are confirmed by checks or receipts in receipt of money, if it was necessary to visit any places, documentary evidence from there.

Since the provision of services is a fairly broad area of ​​activity, the contracts for these services themselves, as well as the reporting forms, can take various forms. It all depends on the specific task taken by the contractor for implementation.

It is important to know that a written report is required when concluding a written agreement. The report must convey information in such a way that the customer has no doubt that the contractor has somehow violated the terms and obligations.

Below is a standard report on services provided, a sample and a form, a version of which can be downloaded for free.

As of "__" ________ 20__, in order to provide services in accordance with assignment No. ___ dated "__" ________ 20__ to the Consulting Services Agreement No. __ dated "__" ________ 20__, the Contractor performed the following actions:

Task (N, date)

Period of service provision

Date of assignment receipt

Task due date

ACT
"23" June 2005 No. 12/27
(date of)
Gomel
(place of publication)

Delivery and acceptance of marketing services

ODO "Info-Market" (Gomel), hereinafter referred to as the “Contractor”, represented by (name of organization)
Director Savichev Ivan Nikolaevich acting on the basis of the Charter (position) (last name, first name, patronymic)
organizations, on the one hand, and Unitary Enterprise "PromTextile" (Minsk), called (name of organization)
hereinafter referred to as the “Customer”, represented by deputy General Director Yuri Kulakov(position) (last name, first name, patronymic) Vladimirovich, acting on the basis of power of attorney dated January 3, 2005 No. 1, on the other hand, have drawn up this act on the following:

The act of providing services

The Contractor in accordance with the agreement for the provision of marketing services from "20" May 2005 No. 12/27 for the period from May 23, 2005 to June 22, 2005, provided the following marketing services to the Customer:

1.1. collecting information about the main suppliers of cotton fabrics to retail organizations in Gomel with determining the approximate share of each supplier in the total volume of the specified type of goods on the city market;

1.2. study of the range of supplied fabrics (type of fabric, width of fabric, quality, color, approximate quantity) dividing them into domestically produced and imported fabrics;

1.3. studying the price range for each type of cotton fabric presented on the city market;

1.4. collection of information on consumer demand for the types of fabrics under study.

A report on the research carried out in the form of a package of materials on 150 pages of A4 format and an electronic copy (flash memory 128 megabytes) are attached.

2. The cost of services provided is 17,700,000 (Seventeen million seven hundred thousand) ======== rubles, incl. VAT on the amount 2,700,000 (Two million(amount in words) (amount in words)

seven hundred thousand) ========= rubles.

3. The customer at the time of signing this act doesn't have claims (has no, has)
to the quality of services provided.

Customer's comments:

4. Previously the Customer paid 11,800,000 (Eleven million eight hundred(Suma in cuirsive)
thousand) == rubles, incl. VAT 1,800,000 (One million eight hundred thousand) == rubles.

(Suma in cuirsive)
Remaining 5,900,000 (Five million nine hundred thousand) =========== rubles,(Suma in cuirsive)
incl. VAT on the amount 900,000 (Nine hundred thousand) ===== rubles, The customer will pay (amount in words)
within 3 banking days.

5. The act signed by the parties is a protocol for agreeing prices. Basis for applying tariffs for marketing services: price list of ODO "Info-Market" dated May 02, 2005 No. MU-05.

6. This act is drawn up in two copies, one for each of the parties.

7. Signatures of the parties:

Appendix No. __ to the Consulting Services Agreement

(subscriber service) N __ from "__" ________ 20__

General Director of the company ________ "_________" ______________________ Full name

An ideal certificate of service for a tax inspector

Address: ______________________ _____________________________

REPORT on services provided

"__" ________ 20__

1. As of "__" ________ 20__, in order to provide services in accordance with assignment No. ___ dated "__" ________ 20__ to the Consulting Services Agreement No. __ dated "__" ________ 20__, the Contractor performed the following actions:

Task (N, date)

Period of service provision

Representative of the Customer who sent the task

Representative of the Contractor who completed the task

Type of consulting service (content, list of actions)

Customer's question (to be completed if the report is prepared based on the results of oral consultation with the Customer)

Result of service provision/Response of the performer (filled out if the report is drawn up based on the results of oral consultation with the Customer)

Characteristics of the service/result of services (volume, number of hours, sheets, file size, other)

Time spent on task (h/min.)

Cost of 1 hour (RUB), including VAT

Total cost of the service (RUB), including VAT

Date of assignment receipt

Task due date

— ______________________________________________________________________;

— ______________________________________________________________________.

3. The results of the services specified in this report are sent to the Customer by e-mail, file size _______ _____Kb/Mb/GB, and are also transmitted on paper on ___ sheets.

Report on services provided received "___" _________ 20__

Appendix No. __ to the Consulting Services Agreement

(subscriber service) N __ from "__" ________ 20__

General Director of the company ________ "_________" ______________________ Full name Address: ______________________ _____________________________

REPORT on services provided

"__" ________ 20__

1. As of "__" ________ 20__

Report on services provided

in order to provide services in accordance with assignment No. ___ dated "__" ________ 20__ to the Consulting Services Agreement No. __ dated "__" ________ 20__, the Contractor performed the following actions:

Task (N, date)

Period of service provision

Representative of the Customer who sent the task

Representative of the Contractor who completed the task

Type of consulting service (content, list of actions)

Customer's question (to be completed if the report is prepared based on the results of oral consultation with the Customer)

Result of service provision/Response of the performer (filled out if the report is drawn up based on the results of oral consultation with the Customer)

Characteristics of the service/result of services (volume, number of hours, sheets, file size, other)

Time spent on task (h/min.)

Cost of 1 hour (RUB), including VAT

Total cost of the service (RUB), including VAT

Date of assignment receipt

Task due date

— ______________________________________________________________________;

— ______________________________________________________________________.

3. The results of the services specified in this report are sent to the Customer by e-mail, file size _______ _____Kb/Mb/GB, and are also transmitted on paper on ___ sheets.

Report on services provided received "___" _________ 20__

In contracts for the provision of outsourcing services, a separate provision prescribes the procedure for the contractor’s reporting to the customer by drawing up a Report on the outsourcing services provided.

Today there are no requirements for the structure and content of this document. Therefore, it can be compiled in any form, but it must comply with Article 9 of the RF Law on Accounting.

According to the law, the report must contain the following mandatory details:

- Title of the document;
— date of preparation of the document;
— the name of the company on whose behalf the document was drawn up, to determine whether the document belongs to a specific organization;
— the content of the business transaction, taking into account the title of the document;
- business transaction indicators - natural and in monetary terms;
— names of positions of persons responsible for carrying out a business transaction and its correct execution;
- personal signatures of these persons and their transcript.

Drawing up a Report on outsourcing services provided will ensure the avoidance of conflict situations between the contractor and the customer, and will be the basis for drawing up an Acceptance Certificate for outsourcing services provided.

A report on outsourcing services provided may contain the following information:

1. General part, which indicates that the report was drawn up on the basis of an agreement for the provision of outsourcing services and is confirmation of the fact that services have been performed. Information about the contractor, the date of the report and the reporting period are indicated.
2.

Sample report on services provided

List of work performed in accordance with the terms of the contract.
3. Description and scope of services provided to the customer in accordance with the terms of the concluded contract.
4. Information about the education and qualification level of persons involved in the provision of outsourcing services, the number of hours spent in the provision of services (or the volume of units produced, goods sold).
5. Assessment of the quality of outsourcing services provided, taking into account the amount of penalties paid and the reasons for the accrual of fines.
6. Payment procedure for outsourcing services provided.
7. List and procedure for payment for additionally provided services not provided for by the provisions of the contract.
8. The final part, which indicates the contractor’s proposals for optimizing and improving the relevant work at the customer enterprise.

Based on the report, within 5 days the contractor undertakes to draw up an Acceptance and Transfer Certificate for outsourcing services provided.

Using the Report on outsourcing services provided will provide the opportunity to analyze the dynamics and structure of the volume of services provided, control the procedure for payment for services provided and receivables arising as a result of late payment.