In order to regulate the legal relations between economic counterparties, in the legislation, along with other documents for processing a transaction, a standard form was adopted - an act of acceptance of the transfer of equipment, as well as other types of tangible and intangible assets.
For example, you can mention, among other things, the act of receiving the transfer of services, as well as another variation - the act of receiving the transfer of fixed assets. It is worth noting that not all such documents have numerous ready-made templates. This statement also applies to the document "act of acceptance of the transfer of services", but there are recommendations for its preparation, which we will consider after we establish the essence of another document - the act of acceptance of the transfer of equipment.
So, in any case, the act of accepting the transfer of equipment or something else is an official document certified by the seal of the organization, establishing the actual transfer to ownership when making a sale. In addition, the act form is used when putting equipment into operation. An indispensable condition for the legitimacy of a document is the presence of all parties involved in the transaction. Any such document is distributed in duplicate. Mandatory contains the paper number, date of compilation, as well as the name of the document, an exhaustive list of assets, completeness, detected defects, signatures of officials of the organization.
For the correct execution of such an important official paper as the act of acceptance of the transfer of equipment, it is necessary to attach technical documentation to it, this is noted. If the receipt of an asset is carried out in several stages, then several documents are compiled. Any document of this kind drawn up in accordance with the requirements of the law serves as the basis for putting the asset on the balance sheet.
It is also vital to keep the organization afloat correctly in the act of receiving the transfer of services. You can download one of the versions that are available in sufficient quantities on the open spaces of the network, but you should carefully monitor the strict compliance of the form with the law. The tax inspectorate is particularly biased towards such documents, because they confirm the expenses on the basis of which income tax is calculated. To do this, they must meet the requirements listed in article 252, paragraph one of the Tax Code.
If the submitted papers do not fully meet the requirements, then when submitting incorrect documents, the tax base is not reduced. This provision is described in detail in article 270, paragraph 49 of the Tax Code. According to chapter number 39 of the Civil Code, the regulation of the provision of services consists of 5 articles. The following types of services are indicated: communication, consulting, audit, information services, training. In chapter 39 there is no mention of the act of acceptance of the transfer of services, but article 783 of the Civil Code is applicable. According to it, the commercial provision of services implies a contract clause. It is important that they do not contradict chapter 39. Therefore, the act of acceptance of services still need to be drawn up. The conclusion is made on the basis of 720 articles, paragraph 2 of the Civil Code.
Based on this provision, services can only be considered provided when this document confirming the transaction is verified by the signatures of both parties. In accordance with the Ministry of Finance's explanatory letters numbered 040205 fraction 1 fraction 33 dated 04/30/04, 030306 fraction 1 fraction 740 dated 11/13/2009, 030306 fraction 1 fraction 576 dated 08/20/2007 with the aim of recognizing the expenses of a tax resident of the Russian Federation for transactions on the provision of services , the presence of an acceptance certificate is mandatory. Such a document should contain the name of the document and organization, the date of preparation, the name of the organization’s official, the content of the services provided, a link to the contract, the period of the service, the invoice amount, the names of the responsible officials and their signatures. The most common mistake in compiling this document is the calculation of the transaction amount without indicating the ruble equivalent. In conclusion, I would like to note that if it is extremely correct to develop an act of acceptance of the transfer of equipment and other documents, there simply cannot be problems with inspections from the tax.