The costs of paying remuneration to an intermediary organization are not included in travel expenses and, when determining the amount of expenses that reduce the income of the current reporting (tax) period, are taken into account by the customer organization separately. The basis for such accounting is an intermediary agreement with the seller organization and documents confirming the fact of payment for the services of an intermediary.

About this Letter of the Federal Tax Service of the Russian Federation for Moscow dated 01.07.2010 N 16-15 / [email protected]

On the basis of paragraphs. 12 p. 1 art. 264 of the Tax Code of the Russian Federation, expenses taken into account for the purposes of taxation of profits include travel expenses, in particular:

1. for the employee's travel to the place of business trip and back to the place of permanent work;
2. renting a dwelling;
3. per diem or field allowance;
4. registration and issuance of visas, passports, vouchers, invitations and other similar documents;
5. consular, airfield fees, fees for the right of entry, passage, transit of automobile and other transport, for the use of sea ​​channels, other similar facilities and other similar fees and charges.

In the list of travel expenses established in paragraphs. 12 p. 1 art. 264 of the Tax Code of the Russian Federation, service fees for the sale of tickets are not indicated. In addition, these fees cannot be attributed to the list of individual payments and fees given in the last paragraph of paragraphs. 12 p. 1 art. 264 of the Tax Code of the Russian Federation.

Therefore, commission (service) fees paid to an intermediary organization when purchasing tickets and not included in the fare for transportation cannot be recognized as business trip expenses for the purposes of calculating income tax.

At the same time, the service (commission) fee of an intermediary organization that is not included in the transportation tariff can be recognized for the purposes of profit taxation as other expenses associated with production and (or) sales, on the basis of paragraphs. 3 p. 1 art.

Service charge when purchasing air tickets

264 of the Tax Code of the Russian Federation as the amount of commission fees and other similar expenses for work performed by third parties (services provided). In this case, commission fees are understood as commissions and other remunerations charged for intermediary services for the sale of goods (works, services) of the taxpayer under commission agreements, commissions, agency and other agreements.

At the same time, according to paragraph 1 of Art. 252 of the Tax Code of the Russian Federation for the purpose of calculating income tax, reasonable and documented costs are recognized as expenses. Justified costs are understood as economically justified costs, the assessment of which is expressed in monetary terms.

Documented expenses are understood as expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation, or documents drawn up in accordance with business practices applicable in a foreign state in whose territory the corresponding expenses were made, and (or) documents indirectly confirming the costs incurred. expenses (including a customs declaration, a business trip order, travel documents, a report on the work performed in accordance with the contract). Expenses are recognized as any costs, provided that they are made for the implementation of activities aimed at generating income.

Tutu service fee when buying air tickets compensation

Dear visitors!

Personal reception of citizens by the leadership of the Northern railway- branch of JSC "Russian Railways"

On the Northern Railway, personal reception of citizens by the head of the road, deputies of the head of the railway is carried out according to the schedule by appointment.

Applications for admission can be mailed to:

Volzhskaya emb., 59, Yaroslavl, 150003.

In this case, it is necessary to indicate: the last name, first name, patronymic, address of the applicant, place of work (if the applicant is an employee of Russian Railways), contact phone number, and also state the essence of your appeal .

Reception schedule

Head of the Northern Railway Tanaev Valery Faritovich - last Friday of the month from 16:00 to 17:00.

Sergey Vladimirovich Mantsevich, First Deputy Head of the Northern Railway - the first Friday of the month from 16:00 to 17:00.

First Deputy Head of the Northern Railway for Economics, Finance and Corporate Coordination Dmitry Anatolyevich Lyubchik — Monday from 8:00 to 9:30.

Chief Engineer of the Northern Railway Koshubarov Aleksey Nikolaevich - the second and fourth Tuesday of each month from 16:00 to 17:00.

Deputy Head of the Northern Railway - Chief Auditor for Train Safety Oleg Petrovich Nazarov - the first Monday of the month from 8:00 to 8:30.

Deputy Head of the Northern Railway for Human Resources and Social Affairs Andrey Yuryevich Grigoriev - Friday from 16:00 to 17:00.

Alexey Vladimirovich Azharenkov, Deputy Head of the Northern Railway for Security and Regime - Friday from 16:30 to 17:00.

Oleg Nikolayevich Vasyutenko, Deputy Head of the Northern Railway for Cooperation with Authorities — Monday from 16:00 to 17:00.

Deputy Head of the Northern Railway (for territorial administration) (Yaroslavl) Vasilchenko Vitaly Viktorovich - Monday from 14:00 to 17:00.

(Vologda) Zakhozhy Oleg Vasilyevich - last Thursday of the month from 16:00 to 17:00.

Deputy Heads of the Northern Railway (for territorial administration)

(Arkhangelsk) Rodnev Sergey Vitalievich - Monday from 15:00.

Deputy Heads of the Northern Railway (for territorial administration)

(Solvychegodsk) Gennady Polyanin — Monday from 15:00.

Deputy Heads of the Northern Railway (for territorial administration)

(Sosnogorsk) Shalashnev Timur Nikolaevich - Monday from 15:00 to 17:00.

Under what article (sub-article) should KOSGU reflect the costs of paying a service fee to an intermediary organization when purchasing tickets through it, as well as paying fees for issuing a refund of an air ticket?

According to the Instructions on the procedure for applying the budget classification Russian Federation, approved by Order of the Ministry of Finance of Russia dated December 21, 2011 N 180n (hereinafter referred to as Directives N 180n), the allocation of expenses to one or another budget classification code should be carried out primarily on the basis of the economic content of the business transaction determined by the subject of the agreement (contract).

In particular, Directives N 180n provide for the attribution of the costs of paying various kinds of fees when issuing travel documents (commission fees (including fees charged when returning unused travel documents) to subarticle 222 "Transport services" of KOSGU.

Thus, there are no difficulties in attributing the institution's expenses for paying a commission (service) fee when purchasing travel documents (air and railway tickets) for employees from intermediary organizations - they should be paid at the expense of subarticle 222 "Transport services" of KOSGU.

But the issue of attributing to a specific article (subarticle) the costs of paying sanctions for the return of travel documents is controversial. The thing is that, in accordance with Instructions N 180n, on the one hand, the payment of fees charged for the return of unused travel documents is carried out at the expense of subarticle 222 "Transport services" of KOSGU, and on the other hand, the payment of fines, penalties for late payment taxes and fees, payment of sanctions for late payment for the supply of goods, works, services, other economic sanctions should be made at the expense of Article 290 "Other expenses" of KOSGU.

Please note: by general rule sub-item 222 "Transport services" of KOSGU includes expenses for the purchase of transport services, while article 290 "Other expenses" of KOSGU includes expenses not related to wages, purchase of works, services for state (municipal) needs.

Thus, in the situation under consideration, an essential condition for attributing expenses to a specific article (subarticle) of KOSGU is the qualification of the expense either as a payment for a transport service, or as not related to the provision of such services. At the same time, it is the economic content of the business transaction that should be taken into account, and not the wording and terms used by the counterparties of the institution when creating primary documents.

Acquisition travel document(ticket) certifies the conclusion of a contract for the carriage of a passenger (Article 786 of the Civil Code of the Russian Federation, clause 1 of Article 103, clause 1 of Article 105 of the Air Code of the Russian Federation).

When the ticket is handed over to the carrier, the contract of carriage is terminated by the passenger unilaterally (see, for example, article 108 of the Air Code of the Russian Federation).

Service charge for air ticket

In this case, the mechanisms of "responsibility" of the passenger may be involved:

- stipulated by the legislation;

- provided exclusively by the conditions for the provision of transport services in a particular transport organization.

So, for example, when terminating the contract of carriage at the initiative of the passenger, under certain circumstances, the air carrier may return the amount paid for air transportation, with withholding a fee, the amount of which should not exceed 25% of the amount paid for air transportation (Article 108 of the Air Code of the Russian Federation; sections XIII, XIV of the "Rules ...", approved by order of the Ministry of Transport of Russia dated September 25, 2008 N 155; resolution of the Federal Antimonopoly Service of the Moscow District dated 05.02.2002 N KG-A40 / 252-02).

Therefore, fees or other similar payments collected by the transport organization in accordance with the law can reasonably be considered by the institution as expenses directly related to the provision of transport services and paid in accordance with Directives N 180n at the expense of subarticle 222 "Transport services" of KOSGU.

At the same time, it is highly doubtful that the fines collected by transport organizations as a sanction for the unilateral termination of the contract of carriage can be qualified as expenses directly related to the provision of transport (other) services. Moreover, the competent authorities have repeatedly questioned the legality of levying such fines*(1).

Article 330 of the Civil Code of the Russian Federation establishes that a penalty (fine, penalty interest) is a sum of money determined by law or contract, which the debtor is obliged to pay to the creditor in case of non-performance or improper performance of an obligation, in particular in case of delay in performance.

Recognition by the debtor of the amount of the fine indicates confirmation of the existence of certain legal relations with the counterparty, the presence on his part of a violation (non-performance or improper performance) of the contractual obligations assumed, as well as the desire to voluntarily reimburse the amounts of penalties previously agreed with the counterparty for committing these violations.

In this case, the circumstance indicating that the debtor recognizes the obligation to pay the amount of the fine is both the actual payment to the creditor and a written confirmation expressing readiness to pay the fine (see, for example, letter of the Ministry of Finance of Russia dated November 29, 2011 N 03-03-06/1/786 ).

Under such circumstances, the decision to attribute to Article 290 "Other expenses" of KOSGU the cost of paying a fine for returning a ticket charged by a transport organization (and paid to an intermediary organization) as a sanction for unilateral termination of the contract of carriage, seems to be quite justified.

As you can see, the provisions of Directives N 180n do not give an unambiguous answer to the question of the procedure for applying KOSGU in situations similar to the one under consideration. Hence the conclusion: any decision taken in this case by the officials of the organization can be called into question by the employees of the financial control bodies.

In this regard, we traditionally recall that liability for misuse of budgetary funds cannot be applied when, based on the content of regulatory documents, it is impossible to clearly establish to which budget classification code a participant in the budget process should have attributed the costs incurred by him (expenditures could be equally assigned to different budget classification codes) (clause 14.1 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of June 22, 2006 N 23).

Prepared answer:

Legal Consulting Service Expert GARANT

Billion Mary

Answer passed quality control

The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service. To receive detailed information about the service, contact your manager.

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*(1) See, for example, the information posted on the official portal of the Kazan City Hall at: http://www.kzn.ru/page263.htm/show/8315.

Carrier airlines independently set the whole range of conditions related to and flight. In particular, they define rates for air tickets and discounts, conditions flight cancellation and ticket refund, airport check-in rules, transportation rules, allowable weight and dimensions of luggage, flight conditions with children, etc.
Ignorance of the basic rules and conditions often leads to unpleasant losses of money, time and nerves.

What should a person who is going to buy a ticket and make a flight take into account

Airfare is determined tariffs for air tickets, dachshunds and discounts established by the airlines and depend, in particular, on the conditions of sale and the categories of passengers.

Apart from tariff established by the airline, which was discussed above, the ticket price also includes fees (taxes) of airlines(e.g. fuel surcharge) and airport taxes (taxes), the amount of which depends on the airports through which your route passes, and does not depend on the agency where you purchase the ticket. The amount of airport taxes (taxes) is set by airports and varies widely - from 0 to tens, and sometimes several hundred euros or dollars for each air ticket.
When issuing some types of tickets, a commission fee is also charged, ranging from 400-500 rubles per seat up to 5-7% of the ticket price.

To save on buying an air ticket, there are a few simple tricks.
- Plan ahead for your flight dates, as many cheap fares require you to book your flight 7, 14 or 21 days in advance.
- Inclusion during your stay at the destination of the night from Saturday to Sunday, sometimes you can save.
- Ask also for how long the cheapest rates are calculated. Often, such fares have restrictions on the length of stay of 1 or 3 months, and then a noticeable increase in the price of tickets follows.
- And of course, the most effective way to save money is to purchase air tickets during promotions organized by airlines.

When buying cheap air tickets, you need to remember that any medal has a flip side.
The cheapest air tickets, as a rule, in addition to an attractive price, have some unpleasant features for the passenger. The lowest fares offered by airlines are often irrevocable. That is, if you change your mind about flying, you will be able to return only airport taxes, and even then not always.
A little more expensive rates may involve significant penalties if a flight is canceled before check-in closes, and may also be non-refundable after the end of registration.
If you bought such tickets, then in case of a change in plans, it is better to change them than to return them. Loss at exchange tickets can be significantly less.
And only the most expensive tariffs, as a rule, have no restrictions on returns and exchanges.

In these cases, when purchasing air tickets, it is necessary to inform the dispatcher so that he informs you of the conditions of such transportation and, if necessary, enters the data into the order to inform the airline. In case of absence necessary information in the order, the airline may refuse to transport even if you have a ticket.

Pregnant women whose delivery is expected within the next four weeks, it is necessary to provide a written consent of the doctor for the flight. Medical examination must be issued not earlier than 7 days before the start of the flight. Some airlines do not accept this category of passengers for transportation.

sick passengers must carry a certificate stating that they have passed a medical examination. If their physical condition endangers flight safety or creates discomfort for other passengers, the carrier has the right to refuse transportation to passengers of this category.

For transportation of bulk musical instruments(cello, double bass, etc.) you need to purchase a separate ticket for them. In this case, a separate place in the cabin next to you will be allocated for the instrument.

To save time, nerves and money, contact us at AIR TRANSAGENCY, where qualified operators will give you comprehensive information on all issues related to the purchase of an air ticket and a flight, they will help you choose the best route and the most favorable fare.

Many people prefer to travel not by train or car, but by plane. They are not deterred by high airfare. But sometimes when buying a ticket, the question arises, what is a tax? Often the fee can be more than the ticket fare itself.

After purchasing a ticket and carefully considering it, you can see the designations "Tax". "Tax" - tax, the amount of airport tax.

The tax is included in the total cost of the ticket. It does not depend on the agency in which the ticket is purchased. But it directly depends on the airports through which the route will pass. The amount of taxes covers a huge range: from 0 to several hundred dollars or euros for each ticket. In addition to the tax, a commission fee may be charged for certain flights. The fee can be from 400 rubles. up to 7% of the ticket price.

What is included in the fee?

The tax includes: payment for fuel, payment for booking a seat, payment for an air ticket form, payment for aircraft maintenance, local government taxes and much more. The more transfers a passenger makes, the more he will have to pay for the service. Each airline decides for itself what to include in the tax. There are also unpleasant moments. Suppose a passenger ordered and paid for a ticket on the Internet, but when choosing a flight and seat, he did not pay attention to the cost of the tax, payment for which is already accepted at the airport. Having already arrived at the landing, the airport employee quite rightly demands to pay a fee. Due to their inattention, the passenger may find himself in an absurd situation.

Very often, the tax is paid at the airport, when issuing the ticket. The fact is that the fee is charged in local currency. In order to determine the cost of the tax in the currency of the country of issue of the ticket, it is sometimes necessary to involve several exchange rates. Therefore, the cost of the tax is constantly changing and directly depends on the exchange rate.

Based on the foregoing, it turns out that the fee is the cost of the airline for flights. Not a single airline pays them “from its own pocket”, but charges them from passengers. There were also quite curious cases when the ticket price was 250 rubles, and with all fees the ticket price reached 3000 rubles. Buying a ticket should be approached responsibly. Carefully consider all fares, fees for the ticket and determine the final cost of the ticket.

An airport tax (tax, Airline Fees) is a certain amount charged by an airport, state or municipal authorities, or other organizations from air passengers. The meaning of these charges is that the cost of an air ticket consists of two components: the fare and airport charges (Airline Charges).
Taxes and fees of airlines and airports are added without fail to all air tickets

Who receives these Airline Fees

Airline fees from each ticket sold are collected by air firms, then these amounts in 100% of the cost are distributed among the operators of all airports in the world.

How do you pay?

In most cases, Airline Fees are added to the cost of the ticket and paid in a single invoice. In some countries (for example, in the Far East and Asia), Airline Fees are made upon departure from the country (for example, by cash payment when registering an air ticket).

Some examples

As an example, consider the fees charged by John F. Kennedy Airport (JFK) in New York:

IMMIGRATION FEE (immigration fee)

CUSTOMS USER FEE

INTERNATIONAL TRANSPORTATION TAX

INTERNATIONAL TRANSPORTATION TAX

Animal and Plant Health Inspection Fee

PASSENGER FACILITY CHARGE (fee for various services to passengers)

But that is not all! To this amount must be added the airport taxes of the airport of departure and transit.

So, if you were flying to Moscow with the German airline Lufthansa, then Sheremetyevo-2 Airport would charge you:

INTERNATIONAL TERMINAL USE CHARGE international terminal for departure)
- INTERNATIONAL TERMINAL USE CHARGE (fee for using the international terminal on arrival)
- SECURITY CHARGE (security fee)

And Frankfurt Airport (through which you fly in transit):
- PASSENGER SERVICE CHARGE - INTERNATIONAL

Moreover, if you stopped in Frankfurt, then there would be even more fees (stopover - a stop on the way to your destination). As can be seen from the example, the purpose of many fees looks rather vague, but it is not at all necessary for the passenger to figure out what this or that tax is, since all the above fees are included in the ticket price, and the airline itself pays off with the organizations that charge them.

Why are airport taxes collected?

At the expense of the airport taxes, the take-off terminals are being repaired and updated.

What fees are still in place?

The same as airport taxes in some countries, there are also state tourist taxes, as well as an additional charge for fuel.

How much are airport taxes?

As can be seen from the example discussed above, the amount of taxes depends on many factors (airline, transit airport, intermediate stops, type of route). Moreover, all fees are published in local currency and, in order to convert them into the currency of the country of issue of the ticket, several rates are often used, as a result of which the amount “floats” daily. Some fees are considered as a certain percentage of the cost of the fare, so it is generally impossible to predict them in advance. All this leads to the fact that the exact amount of airport taxes can be determined only at checkout.

The value of the cost of various types of services is the main issue in their acquisition. The price for the same service may vary and it depends where it is.

concept

What is the service fee when buying any tickets?

Service fee- This is a fee that is taken from customers for the design and purchase of any service. This amount is usually small.

For example, when purchasing a paper ticket at the box office, the additional fee includes the cost of a special form, the operation of a printer and a cash register.

When buying online, the price includes software that allows to order e-ticket, without leaving home. These amounts are sent directly to the agency distributing the ticket products.

Some of the intermediaries receive a commission from the companies themselves for the number of tickets sold or services rendered, and the service fee is therefore insignificant for their customers.

Others wind up an additional payment to the base cost. In this case, the final price will be slightly higher. Therefore, the cost in different agencies can vary significantly.

The amount of the additional payment, as a rule, is not displayed on the form. It is indicated on the cashier's check at checkout.

When purchasing tickets

The service charge for air tickets is payment for the services of booking and clearance systems.

This payment can be in the form of a fixed amount or measured as a percentage of the cost of the ticket.

It is charged either by the airline itself or by a service center that distributes such products.

Most companies, even when distributing tickets through their own ticket offices, charge such a service fee.

Service payments for the main airlines of the Russian Federation and foreign representatives of air travel are presented in the table:

Cost of service when buying tickets included in the price.

Many companies do not refund the additional fee when canceling a flight. On the contrary, you have to make an additional payment for it.

So the Aeroflot company takes 800 rubles from the client for processing the return.

When buying train tickets

The price also includes a service fee, which calculated from tariffs set by the RZD ticket distribution system.

You can buy train tickets in the form of the usual paper version at the ticket offices of stations, where an additional amount for service is not taken, as well as at special agencies that charge a service payment.

When buying a service charge depends on the cost of the trip and on the type of carriage. So, with a ticket price of up to 600 rubles, you will have to pay an additional 180-250 rubles, with a price of 600 to 1500 rubles - 200-245 rubles, with a price of 5000 rubles - 400-500 rubles.

It is not possible to issue an e-ticket under 5 years old. It must be purchased at the box office of the stations.

At service fee is non-refundable. This applies to all types of ticket products. In addition, an amount for processing the return of each ticket in the amount of 192.70 rubles is charged.

You can find out if the service fee when buying Russian Railways tickets is legal from the video:

Is it legal to charge for intercom every month? you will find on our website.

By mail of the Russian Federation

The service amount charged by FSUE Russian Post includes packaging, handling and shipping costs.

It does not depend on the number of items sent.

Its value is determined delivery region according to the classifier of tariff zones and the weight of the shipment. Also, the amount is determined by the type of transport by which the parcel will be delivered.

Therefore, for hard-to-reach areas where the delivery of a postal parcel is possible only by air, the service charge will be increased by 50%.

There are only five belts. So belong to the first belt regions within a radius of up to 600 km. Maintenance of this belt will cost 150 rubles for a parcel up to 500 grams. For each additional 500 grams, you will have to pay extra 18 rubles.

For second tariff zone the price of the additional fee is determined at 204 rubles for each pound of the weight of the parcel. For additional weight, the surcharge will be 21 rubles. Forwarding in the third belt with a radius of 2000-5000 km will cost 212 rubles.

Service payment for the fourth belt is 256 rubles, plus 43 rubles for an additional 500 grams. Latest rate zone includes shipping over a distance of more than 8,000 km and will cost the client 287 rubles.

If the parcel is declared valuable, then the amount of the service fee will increase by 3.39% of the estimated value of the sent parcel.

At the restaurant

Service charge at the restaurant is charged for high quality service, usually it is calculated from the total amount of the order.

Most often, an additional service charge is 10% of the cost of the ordered dishes and drinks.

Although the cost of meals in cafes and restaurants markup already included for customer service.

It is important to note that if you were not informed about the additional fees before ordering, then in accordance with the Law on the Protection of Consumer Rights, article 16, this payment can be waived.

So if the mandatory tip was not indicated on the menu, they shouldn't be billed.. These warnings are usually located in the printed form of the menu on the first or last page.

.

In addition, money for a canceled concert is usually returned at the concert or theater box office, which does not take such a fee. That's why they don't return it.

Service fee is the amount paid by citizens for the comfortable purchase of tickets by them or receiving high quality services.

In case of cancellation of a ticket or service, if this additional amount has already been paid, it is non-refundable. On the contrary, an additional fee will be charged for processing the return.