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Cell phone spy is new and fully loaded technology used all over
An individual cell phone
When you purchase from an individual cell phone, second hand, it is recommended to conclude a sales contract, which will be agreed upon price, taking into account depreciation of your phone spyware for cell phones.Since in accordance with Article 143 of the Tax Code of the Russian Federation, the taxpayers of VAT recognized organizations and individual entrepreneurs, the price of cell phone, purchased from an individual, does not increase the amount of VAT (person is not a VAT). Should also be noted that the organization does not arise obligation to withhold tax on the income of individuals, as well as informing the tax authorities paid under the contract of sale amounts. Purchased from an individual cell phones mobile spy software are designed for resale, therefore, are a commodity - part of the inventory (MPD), which accounting is carried out in accordance with the Regulations on Accounting, "Accounting for Inventories," PBU 5 / 01, approved by Decree of the Ministry of Finance Russia on 09.06.2001 № 44n.
Cellular telephone in accordance with the Regulations on the Application
In accordance with paragraphs 5 and 6 PBU 5 / 01 MPZ accepted accounting at actual cost. Actual cost MPZ purchased for a fee, the amount of actual expenses is recognized organization for the acquisition, with the exception of VAT and other recoverable taxes (except as provided by legislation of the Russian Federation). In this case, the actual cost of purchased for a fee cell phone under paragraph 6 PBU 5 / 01 is the amount paid under the contract it to the seller free cell phone spy. Under the Plan of Accounts for the financial and economic activities of organizations and instructions for use, approved by Decree of the Ministry of Finance of Russia from 31.10.2000 № 94n, buy cell phones made to the account on the debit account 41 "Goods" in the correspondence in this case, with a score of 60 "Calculations with suppliers and contractors. " It should be noted that for tax purposes the cost of pre-sales mobile phone (if required) the purchase price of cell phone do not form. These expenses satisfying the conditions stated in Article 252 of the Tax Code (that is economically justified, documented and made to carry out activities aimed at generating income) recognized on the basis of Article 320 of the Tax Code indirect costs, which reduce the income from the sale of the month in which they are implemented. The Organization recognizes revenue from the resale of cellular telephone in income from ordinary activities (item 5 of the Regulations on Accounting "Revenue organization PBU 9 / 99, approved by order of the Ministry of Finance of Russia from 06.05.1999 № 32n). The costs associated with acquiring a cell phone are recognized as expenses from ordinary activities, based on which, for the purposes of forming the accounting financial result is determined by cost of goods sold (items 5, 7, 9 of the Regulation on Accounting "Costs organization PBU 10/99, approved by order of the Ministry of Finance of Russia from 06.05.1999 № 33n). Upon recognition of an accounting amount of revenue from the resale of cellular telephone in accordance with the Regulations on the Application cell phone listening device Plan accounts are credited to account 90 "Sales" sub-90-1 "Revenue", in correspondence with the debit account 62 "from buyers and customers." Simultaneously, the debit account 90 "Sales" sub-90-2 "Cost of sales, is deducted the cost of sold cell phone with a credit account 41" Goods ".
