Features of accounting for representative expenses in the tax accounting of medical organizations

The article is devoted to the analysis of the peculiarities of accounting for representative expenses in the tax accounting of medical organizations. The features and criteria were analyzed, according to which the costs associated with the official reception and service of representatives of other organizations participating in the negotiations can be attributed to representative. It is emphasized that not all expenses, which in accordance with the Tax Code of the Russian Federation can be attributed to representative, relate to expenses in tax accounting — because this type of expenses is normalized, their amount cannot exceed 4% of the organization’s expenses for employee remuneration. There are practical situations describing specific examples of classifying expenses as representative. We considered practical situations in which the amount of representative expenses that can be considered in the organization’s expenses for the purposes of tax accounting when calculating corporate income tax are determined. It is noted that financial employees of companies and institutions need to monitor whether representative expenses exceed the limit for the tax period and, to optimize taxation, plan their size and time in such a way that it is possible to take into account the maximum possible amount of representative expenses in expenses.