Расходы на VIP-зал страховыми взносами не облагаются

Расходы на VIP-зал страховыми взносами не облагаются

Источник картинки: http://www.galaxy-travel.ru/

Расходы, VIP-зал, страховые взносы, аэропорт

Расходы на VIP-зал страховыми взносами не облагаются

ВС РФ в определении ВС РФ от 09.03.2017 № 301-КГ17-254 решил, что произведенные затраты по обслуживанию в VIP-залах аэропортов подлежат отнесению к командировочным расходам, в связи с чем не подлежат обложению страховыми взносами.Судьи исходили из наличия локального акта, который подтверждает право сотрудников на получение компенсации по оплате услуг VIP-зала аэропорта. Фондом не представлено доказательств осуществления спорных расходов не в интересах работодателя, а именно того, что затраты по оплате услуг VIP-зала аэропорта не связаны с производственной деятельностью и необходимостью пребывания работников в них для решения производственных вопросов, а только в целях удовлетворения личных потребностей физлиц.


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