Start of activity: choice of LLC or IP. Tax problems of a newly established company The company started its activities in

A young organization at the beginning of its activity faces certain tax problems related to the lack of a clear legislative settlement of controversial issues on which the opinions of taxpayers and tax authorities differ. Let's look at the most common problems.

VAT deduction if the organization has no production activities

It often happens that a newly created organization, in the absence of contracts for the sale of goods (works, services) produced, concludes a lease agreement for premises, a consulting agreement related to obtaining a license, and so on. At the same time, all the conditions for VAT deductions are met: the seller of the goods (works, services) issues an invoice to the new organization;

However, the tax authority in such cases refuses the organization to apply the VAT tax deduction, referring to the lack of sales and calculated tax. The tax authorities support their point of view with the Tax Code of the Russian Federation:

1) in accordance with paragraph 1 of Art. 171 of the Tax Code of the Russian Federation, the taxpayer has the right to reduce the total amount of tax calculated in accordance with Art. 166 of the Tax Code of the Russian Federation, for tax deductions established by Art. 171 of the Tax Code of the Russian Federation;

2) on the basis of Art. 166 of the Tax Code of the Russian Federation, the total amount of value added tax is the amount received as a result of adding the amounts of VAT calculated in accordance with the procedure established by Art. 154-159 and 162NKRF.

Thus, the taxpayer has the right to deduct the amount of VAT on purchased goods (works, services) only in the tax period in which VAT is charged for payment.

This position was also confirmed in Letter No. 03-04-08/35 of February 8, 2006 of the Ministry of Finance of the Russian Federation.

At the same time, the courts do not agree with the regulatory authorities. An example of this is the resolution of the Federal Antimonopoly Service of the North-Western District of February 6, 2006 No. A05-13369 / 2005-10, the Federal Antimonopoly Service of the Volga-Vyatka District of March 29, 2006 No. A17-4322 / 5/2005, the Federal Antimonopoly Service of the West Siberian District of November 24, 2005 No. F04-8431 / 2005 (17211-A70-23), FAS of the Moscow District dated September 20, 2005 No. KA-A40 / 8955-05).

The decision of the arbitrators in favor of the taxpayers is again based on the norms of the Tax Code of the Russian Federation.

So, according to paragraph 5 of Art. 174 of the Tax Code of the Russian Federation, at the end of each tax period, the taxpayer is obliged to submit a VAT declaration to the tax authority. Consequently, the VAT payer is obliged to calculate the total amount of tax and determine the amount of tax liabilities based on the results of each tax period, regardless of the presence or absence of the sale of goods (works, services) in this tax period.

If, at the end of the tax period, the amount of tax deductions exceeds the total amount of tax calculated on transactions recognized as an object of taxation in accordance with subpara. 1-2 p. 1 art. 146 of the Tax Code of the Russian Federation, the difference received is subject to compensation (offset, refund) to the taxpayer in accordance with the provisions of Art. 176 of the Tax Code of the Russian Federation (clause 1 of article 176 of the Tax Code of the Russian Federation).

Thus, the presentation by the taxpayer of VAT on purchased goods (works, services) in the absence of sales operations during these periods complies with the norms of Chapter 21 of the Tax Code of the Russian Federation.

Therefore, the amounts of VAT paid to suppliers of goods (works, services) can be deducted by a newly created organization, even if it does not have sales proceeds, since the determining moment in this case is the fulfillment of the conditions for VAT deductions.

However, the likelihood that the tax authorities in this case will refuse to refund VAT is very high. Therefore, when choosing this option of behavior, the taxpayer should be ready to defend his position in court. And the process can take more than one month. It should be taken into account that if the outcome is positive, the VAT will be received by the organization after a long time.

Another option for the behavior of a newly created organization is to apply this deduction in a later tax period, when the sale appears.

The Ministry of Finance of the Russian Federation in Letter No. 03-04-08/35 dated 08.02.2006 states that the taxpayer has the right to deduct VAT on purchased goods (works, services) in the tax period in which VAT is calculated, including upon receipt advance payments.

However, as practice shows, the tax authorities do not accept such deductions, referring to the fact that the VAT tax period is a month (Article 163 of the Tax Code of the Russian Federation) and therefore the deduction should be applied only in the tax period when the deduction conditions are met. If the deduction was not applied in this period, then, according to the unofficial opinion of the tax authorities, it can never be applied.

This position is debatable. The provisions of Chapter 21 of the Tax Code of the Russian Federation do not prohibit the taxpayer from exercising the right to a tax deduction in a later tax period than the one when this right arose. But all conditions for the application of the deduction must be met.

The deduction in a later period does not entail an underpayment of tax, as well as its payment at a later date, and does not cause damage to the budget. After all, the late application of the deduction means that the tax for the period in which the deduction should have been applied is overstated, and the tax for the later period in which the deduction was actually applied is underestimated.

By virtue of paragraph 42 of the Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation dated February 28, 2001 No. 5, non-payment or incomplete payment of tax amounts means that the taxpayer has a debt to the relevant budget (extra-budgetary fund) for the payment of a specific tax as a result of actions or inaction. In this regard, if in the previous period the taxpayer has an overpayment of a certain tax, which overlaps or is equal to the amount of the same tax, understated in the subsequent period and payable to the same budget (off-budget fund), and the specified overpayment was not previously credited to the account other debts for this tax, the composition of the offense, provided for by Art. 122 of the Tax Code of the Russian Federation, is absent, since the understatement of the tax amount did not lead to the emergence of debts to the budget (extra-budgetary fund) in terms of paying a particular tax.

A similar position is taken by the Federal Antimonopoly Service of the West Siberian District in Decree No. F04-5963/2004 of 20.06.2005 (12127-A81-37) and the Federal Antimonopoly Service of the Volga District in Decree No. A65-14578/04-SA2-34 of 17.02.2005.

In such a situation, when deferring the deduction to later periods, there is also a risk that the tax authority will refuse to apply these deductions, which entails the emergence of a disputable situation and its resolution in a lawsuit.

Accounting for expenses for the purpose of calculating income tax

When a new organization uses the accrual method when calculating income tax, all its costs are divided into direct and indirect (Article 318 of the Tax Code of the Russian Federation). At the same time, direct costs relate to the costs of the current reporting (tax) period as the sale of products, works, services, in the cost of which they are taken into account in accordance with Art. 319 of the Tax Code of the Russian Federation. Taxpayers providing services are entitled to attribute the amount of direct expenses incurred in the reporting (tax) period in full to the reduction of income from production and sales of this reporting (tax) period without distribution to the balance of work in progress (clause 2 of article 318 of the Tax Code of the Russian Federation ).

This is a right, not an obligation, of the taxpayer, so organizations engaged in the provision of services can immediately write off direct costs in the current period or include them in the cost of "work in progress". However, if the new organization had no production of goods (works, services), then it cannot take into account any direct costs.

The amount of indirect expenses for production and sale, carried out in the reporting (tax) period in full, refers to the expenses of the current reporting (tax) period. In a similar manner, non-operating expenses are included in the expenses of the current period (clause 2, article 318 of the Tax Code of the Russian Federation).

Thus, at the end of the reporting period, a new company using the accrual method, in the absence of production, will have a loss in the amount of indirect costs.

When calculating income tax on a cash basis, all paid expenses are taken into account in the current period and form a loss.

Note that when a loss is received at the end of the year, it must be written off in a special manner, provided for in paragraph 2 of Art. 283 of the Tax Code of the Russian Federation. But the total amount of the loss carried forward in any reporting (tax) period cannot exceed 30% of the tax base calculated in accordance with Art. 274 of the Tax Code of the Russian Federation. The taxpayer has the right to carry forward the loss for the future within 10 years following the tax period in which this loss was received.

REFERENCE

In 2006, the total amount of loss carried forward in any reporting (tax) period may not exceed 50% of the tax base for income tax (Article 5 of Law No. 58-FZ of 06.06.2005).

Expenses for the development and preparation of new industries are considered other (subclause 34, clause 1, article 264 of the Tax Code of the Russian Federation). And their entire amount refers to indirect costs and is written off in the current period, forming a loss.

Expenses for advertising of manufactured (purchased) and (or) sold goods (works, services), activities of a taxpayer, a trademark and a service mark, including participation in exhibitions and fairs, are other expenses associated with production and sale (subclause 28, clause 1 article 264 of the Tax Code of the Russian Federation). A closed list of advertising expenses accounted for for tax purposes in the amount of actual expenses is contained in par. 2-4 p. 4 art. 264 of the Tax Code of the Russian Federation. The amount of these costs also refers to indirect costs.

Other advertising expenses related to those in accordance with the Law of 18.07.95 No. 108-FZ "About Advertising" and meeting the requirements of Art. 252 of the Tax Code of the Russian Federation are taken into account for the purposes of taxation of profits in the amount not exceeding 1% of the proceeds from sales, determined in accordance with Art. 249 of the Tax Code of the Russian Federation. This position corresponds to the position of the Ministry of Taxation of the Russian Federation set out in Letter No. 02-3-07/41® dated March 24, 2004. These advertising costs cannot be expensed because the new entity has no sales revenue and cannot be allocated a limit.

Therefore, at the beginning of its activity, it is better for a new organization to use the types of advertising provided for in par. 2-4 p. 4 art. 264 of the Tax Code of the Russian Federation.

The costs of training and retraining of personnel employed by the taxpayer on a contractual basis are other costs associated with production and sales, on the basis of subpara. 23 paragraph 1 of Art. 264 of the Tax Code of the Russian Federation. And the costs of recruiting employees, including the costs of services of specialized organizations for the recruitment of personnel - in accordance with subpara. 8 p. 1 art. 264 of the Tax Code of the Russian Federation. These amounts are also written off among indirect expenses in the current period, forming a loss.

At the same time, the costs for the services of specialized recruitment organizations can only be written off if the employee selected by the agency is hired. This position was reflected in paragraph 6 of Sec. 5.4 Methodological recommendations on income tax, approved by the Order of the Ministry of Taxes of Russia dated December 20, 2002 No. BG-3-02 / 729 (currently not valid, but in practice the tax authorities are still guided by them).

ATTENTION!

The position of the tax authorities regarding the attribution to expenses of the organization's costs in the absence of revenue is set out in the Letter of the Ministry of Taxation of the Russian Federation dated September 27, 2004 No. 02-5-11 / 162®. In their opinion, the organization takes into account expenses for the purposes of taxation of profits both in the period of receipt of income and in the period when it does not receive income, provided that the activities carried out are aimed at generating income.

The courts take a similar position. So, in the Decree of 02.08.2004 No. A56-1475 / 04, the Federal Antimonopoly Service of the North-Western District indicated that, within the meaning of Art. 252 of the Tax Code of the Russian Federation, the economic feasibility of the expenses incurred by the taxpayer is determined not by the actual receipt of income in a particular tax (reporting) period, but by the focus of such expenses on generating income, that is, the conditionality of the economic activity of the taxpayer. Acceptance of expenses for taxation purposes is not excluded in the event that the taxpayer receives a loss as a result of financial activity for the reporting (tax) period (clause 8, article 274 of the Tax Code of the Russian Federation).

Reduction of UST due to non-payment of salaries to employees

To optimize payroll taxes in the absence of activity, an organization may consider the option of not paying salaries to already hired employees. Such a move will save on taxes, but entails certain risks.

Failure by the employer to fulfill the obligation to timely pay employees is a violation of labor legislation, entailing the application of appropriate measures by the regulatory authorities.

Measures of administrative responsibility for violations of labor legislation are established by the Code of Administrative Offenses of the Russian Federation. Violation of the legislation on labor and labor protection entails the imposition of an administrative fine on officials in the amount of 5 to 50 minimum wages (since May 1, 2006, the minimum wage is 1,100 rubles); for persons engaged in entrepreneurial activities without forming a legal entity - from 5 to 50 minimum wages or administrative suspension of activities for up to 90 days; for legal entities - from 300 to 500 minimum wages or administrative suspension of activities for up to 90 days (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

The criminal liability of the head is established by Art. 145.1 of the Criminal Code of the Russian Federation and is applied in case of non-payment of wages out of selfish or other personal interest for more than two months (in practice, this happens infrequently, since investigators fail to prove the personal interest of the head).

In addition, non-payment of wages by the new company attracts the attention of both tax authorities and non-budget funds.

In such cases, "salary" taxes are charged by the tax authorities based on the minimum wage or on the level of wages established by agreement between employers and the administration of the subject (municipal formation).

According to paragraph 2 of the Moscow tripartite agreement for 2006 between the Government of Moscow, Moscow associations of trade unions and Moscow associations of industrialists and entrepreneurs (employers) in the field of regulating wages and creating favorable working conditions in city organizations, the parties undertake to establish a city minimum wage, including the tariff rate (salary) or wages under the tariff-free system, as well as monthly bonuses and other payments, from 05/01/2006 - 4100 rubles, and from 09/01/2006 -4900 rubles.

Thus, it is more logical to establish for the employees of the organization for the first months of work wages in the amount of less than after the production of goods (works, services) begins.

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FEATURES OF THE BEGINNING OF ACTIVITIES OF ORGANIZATIONS CARRYING OUT CASH SETTLEMENTS

CASH BALANCE LIMIT

The cash balance limit is the maximum amount of cash that is located outside the organization's current account. During the day, the business owner makes settlement transactions, accepts and spends cash. At the end of the day, the available amount of cash must not exceed the balance limit. Everything that exceeds the norm is subject to delivery to the bank for crediting to the current account. Such a regulation is established, in particular, by the Procedure for Conducting Cash Transactions approved by Decision No. 40 of the Board of Directors of the Bank of Russia dated September 22, 1993, and the Regulation of the Bank of Russia “On the Rules for Organizing Cash Circulation in the Territory of the Russian Federation” dated January 5, 1998 No. 14-P (hereinafter - Regulation No. 14-P).

They are obliged to comply with the limit of the cash balance of the organization, regardless of the legal form, having a cash desk and conducting cash settlements. Consequently, budgetary organizations and institutions are also obliged to comply with the requirements of the law set forth in the listed regulatory documents. However, the current legislation does not yet oblige individual entrepreneurs to do so.

Issues related to the cash balance limit are regulated, in particular, by the Procedure for conducting cash transactions in the Russian Federation, approved by the letter of the Bank of Russia dated October 4, 1993 No. 18 (hereinafter referred to as the Procedure), Regulation No. 14-P, instructions of the Bank of Russia dated June 20 2007 No. 1843-U "On the maximum amount of cash settlements and spending cash received by the cash desk of a legal entity or the cash desk of an individual entrepreneur" (hereinafter - Instruction No. 1843-U).

On the basis of clause 5 of the Procedure for conducting cash transactions in the Russian Federation, organizations may have cash in their cash desks within the limits established by banks, in agreement with the heads of organizations. If necessary, limits on cash balances are reviewed.

So, every year at the beginning of the year, the organization needs to review and agree with the bank serving it the cash balance limit.

If the organization does not have a cash balance limit set by the bank, it is obliged to hand over all cash to the bank on the day it is received or the next day.

For an organization that has not provided any bank servicing it with a calculation for setting a limit, the limit is considered zero, which means that all cash that has not been deposited with the bank is over the limit for this organization. The exception is money used to pay salaries, allowances and scholarships. They are allowed to be stored for three working days. To avoid the appearance of excess cash on hand, the organization may apply to the bank serving it with a request to set a limit on the balance of cash that it can keep on hand.

To set a cash balance limit, an organization submits to the bank that provides its settlement and cash services, form No. to Regulation No. 14-P).

If an organization has several settlement accounts in different banks, it must apply with the specified calculation to one of them of its choice. After setting a limit in one bank, the organization is obliged to notify other institutions of the banks in which it has accounts.

If the organization has structural units that are not allocated to a separate balance sheet and do not have settlement accounts, the cash balance limit in the organization's cash desk is calculated taking into account the total cash turnover of funds. If structural subdivisions are allocated to a separate balance sheet and have settlement accounts in banks, then the cash balance limit on hand is set separately for each such subdivision.

The calculation is submitted to the bank in two copies. In each of them, the bank indicates the established amount of the limit and the purposes for which the organization is allowed to spend cash from the proceeds received by the cashier. One copy of this calculation is returned to the organization and is a confirmation of the cash balance limit set by the bank.

The limit of the cash balance at the cash desk of the organization is determined taking into account the cash turnover, the mode of operation of the organization, the procedure and terms for the delivery of cash to banks, as well as taking into account the safety and reduction of counter transportation of valuables.

To set the organization's cash limit in the calculation (form No. 0408020), it will be necessary to indicate the amount of cash receipts for three consecutive calendar months. In case of sharp changes in revenue, data must be provided only for the last month. Note that, as a rule, organizations provide a calculation in December of the current year, therefore, it is necessary to include revenue for October, November, December (or only December) in it. This information is obtained from accounting, in particular from the cash book.

In order to take into account the operating mode of the organization in the calculation, it is necessary to include in it the average daily and average hourly revenue for three months.

The limit is also set depending on when the organization delivers the proceeds to the bank:

- for organizations that hand over revenue at the end of the working day, the limit is set in the amount necessary to ensure the normal operation of the organization from the morning of the next day;

- for organizations that donate cash proceeds the next day - within the limits of the average daily proceeds;

- for organizations that donate proceeds not daily, depending on the established deadlines for the delivery of the amount of cash proceeds;

- for organizations that do not have cash receipts - within the limits of the average daily cash flow.

For newly created organizations, the calculation of the balance of cash on hand is carried out using the planned indicators, which are determined by calculation (this may be data for a similar organization, that is, in this situation, the necessary indicators are determined by the organization independently).

Organizations are required to hand over to the bank all cash in excess of the established limits on the balance of cash on hand in the manner and terms agreed with the servicing banks (clause 6 of the Procedure for Conducting Cash Operations in the Russian Federation). This means that organizations are not entitled to accumulate cash on hand in excess of the established limit. At the same time, in clause 11 of the said Procedure, it is established that the organization can issue cash from the cash desk against a report. The funds issued under the report for the expenses specified in clause 11 of the Procedure lose the status of free money, and therefore cannot be attributed to the accumulation of cash in the cash desk of the organization. This is confirmed by arbitration practice (see the decision of the FAS of the West Siberian District of May 8, 2007 No. F04-2665 / 2007 (33893-A27-23) in case No. A27-18098 / 2006-5).

Note that organizations are required to agree with the bank not only the limit of the cash balance at the cash desk, but also the direction of spending the cash received at the cash desk.

Directions for spending cash are given in clause 2 of Directive No. 1843-U, according to which the proceeds from the organization's cash desk can be spent:

- for wages;

– other payments to employees (including social benefits);

– scholarships;

– travel expenses;

– payment for goods (except for securities), works, services;

– payments for previously paid for cash and returned goods, unfulfilled work, unrendered services;

– payment of insurance indemnities (sums insured) under insurance contracts for individuals.

Thus, in all other cases, it is impossible to spend money from the cash desk. However, if a spending direction arises that was not originally stated in the calculation, the organization can provide a calculation for revising the cash balance limit and reissuing permission to spend cash from the proceeds received by the cash desk. Reviews can be made within a year. From the moment it is approved, a new limit on the balance of cash in the cash desk of the organization begins to flow.

In conclusion, let's say a few words about cash payments. Cash payments are an integral part of any transactions. However, they have some restrictions. In accordance with Ordinance No. 1843-U, the maximum amount of cash settlements between organizations and individual entrepreneurs is currently set at 100 thousand rubles. within the same contract. In other words, within the framework of one agreement, only 100 thousand rubles can be transferred to a partner in cash. The term of the contract and the frequency of settlements do not play a role. There are also no time limits. For example, within one day, under two separate agreements, it is allowed to transfer 100 thousand rubles each. The main thing is that the amount under one contract does not exceed this amount (see letter of the Bank of Russia dated December 4, 2007 No. 190-T “On clarifications on the application of Directive of the Central Bank of the Russian Federation dated June 20, 2007 No. 1843-U”).

For exceeding the limit of cash on hand, in addition to the cases provided for by the legislation of the Russian Federation, liability is provided in accordance with Art. 15.1 of the Code of Administrative Offenses of the Russian Federation, namely a fine in the amount of: for officials - from 4,000 to 5,000 rubles, and for legal entities - from 40,000 to 50,000 rubles.

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The company LLC "Standard" began its activities relatively recently (established in 2010). To date, 6 people work in it: a general director, an accountant, a lawyer, an electronics engineer, a communications system installer and a cleaner. The summary number of personnel of Standard LLC is presented in Table 1.

Table 1. - Summary sheet of the number of personnel

Professional groups	Number of employees, pers.
1. Management staff
2. Specialists
3. Engineering and technical workers
4. Basic workers
5. Support workers
Total headcount

In the future, it is planned to expand the staff of Standard LLC to 50 people with a clear distribution of duties and responsibilities based on the existing management model.

The main activity of Standard LLC is the wholesale trade in radio and television equipment. In the course work, we will consider only the sale of four products of Standard LLC:

Item 1 - Fuel level sensor STD ST500/700;

Item 2 - STD ST 500 Fuel Flow Sensor (Digital);

Item 3 - Fuel flow sensor STD ST 1000 (digital);

Item 4 - Fuel level sensor STD ST 1000.

Description, advantages and disadvantages of each product are presented in the application of the course work (Appendix A).

Let's evaluate the dynamics of product sales by years for the last two years and summarize this information in a table (Table 2). Based on this information, material costs for the purchase and sale of goods, as well as other expenses of the company, are formed.

Table 2. - Analysis of the dynamics of sales of goods by years 2010-2011

Nomenclature	Deviation	Dynamic factor

Compared to 2010, sales of goods increased by 859,800 rubles. or 1.5 times, which indicates a growing demand in general for the goods of Standard LLC

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A coffee house is a public catering establishment built by analogy with a cafe or restaurant. Inside the building, you need to provide comfort, a quiet, relaxed atmosphere, provide a classic or varied menu, and ensure the affordable cost of most dishes. Relevance of the business When opening a business related to the sale of coffee, there are great prospects that need to be successfully used. To organize it, there is no need to invest a significant amount of […]

Kindergarten is an actual business of the twenty-first century. The population of Russia is growing every year, and public preschool institutions are sorely lacking to accommodate all the children who want to. The lack of kindergartens causes a number of difficulties in the personal and social life of citizens. Private preschool institutions are popular in the domestic market. To open a kindergarten franchise, an entrepreneur […]

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Many people want to start their own business but don't know where to start. Considering that the number of cars in the world is constantly growing, one of the easiest and most common types of business is to open your own car wash. However, the competition in this area is very high, so you need to win customers not with a low price, but with a high quality of services. Relevance of this business This business […]

Question: The organization began its activities in 2010. In the same year, the organization entered into an employment contract with an individual studying at a non-state higher educational institution that has a license to carry out educational activities and a certificate of state accreditation. An agreement is concluded between the employee and the educational institution. At the time of hiring, the organization did not have the opportunity to reimburse the employee for training costs due to the unstable financial situation. Since 2012, the organization intends to reimburse the employee for the cost of training. Can an organization take into account in expenses when forming the tax base for income tax the amounts reimbursed to an employee for training starting from 2012? (Letter of the Ministry of Finance of the Russian Federation dated February 17, 2012 N 03-03-06 / 1/90)

At the time of hiring, the organization did not have the opportunity to reimburse the employee for training costs due to the unstable financial situation. Since 2012, the organization intends to reimburse the employee for the cost of training.

Can an organization take into account in expenses when forming the tax base for income tax the amounts reimbursed to an employee for training starting from 2012?

Answer:

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

LETTER

The Tax and Customs Tariff Policy Department has reviewed the letter on the procedure for accounting for employee training costs and reports the following.

Based on paragraph 1 of Art. 252 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), reasonable and documented costs (and in the cases provided for in Article 265 of the Code, losses) incurred (incurred) by the taxpayer are recognized as expenses.

In accordance with paragraphs. 23 paragraph 1 of Art. 264 of the Code, the costs of training in basic and additional professional educational programs, vocational training and retraining of employees of a taxpaying organization are included in other expenses related to production and sales.

Paragraph 3 of Art. 264 of the Code, it is established that the taxpayer's expenses for training in basic and additional professional educational programs, vocational training and retraining of the taxpayer's employees are included in other expenses if:

1) training in basic and additional professional educational programs, vocational training and retraining of taxpayer employees are carried out on the basis of an agreement with Russian educational institutions that have the appropriate license, or foreign educational institutions that have the appropriate status;

2) training in basic and additional professional educational programs, vocational training and retraining are carried out by employees of the taxpayer who have concluded an employment contract with the taxpayer, or individuals who have entered into an agreement with the taxpayer that provides for the obligation of an individual not later than three months after the end of the specified training, vocational training and retraining paid by the taxpayer, conclude an employment contract with him and work with the taxpayer for at least one year.

As follows from the request, in 2010 the organization entered into an employment contract with an individual who is studying at an educational institution that has the appropriate license. At the time of hiring the employee, the taxpayer did not have the opportunity to reimburse him for the costs of training. Since 2012, the organization intends to reimburse the employee for the cost of training.