Sample order for a corporate event. Order to hold an event Draft order for New Year's expenses

An order to hold an event is an official order of the head of the organization addressed to subordinates and requiring the performance of certain actions. The document is drawn up in writing in compliance with the basic regulatory norms.

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The document consists of two blocks: informational and administrative.

Document information block

The information block of the document should contain:

• purpose of the event;
• the date of the event;
• the location where the event will take place.

Document command block

The control block must contain:

• actions that will be taken to create an event;
• Name of persons responsible for the development, organization of the event, as well as reporting after it has ended.

Information that must be included in the document

The order must contain the following information:

• document header;
• what is the name of the organization;
• registration number;
• place of publication;
• date of compilation;
• the name of the event itself;
• why it was decided to hold the event;
• period of the event;
• approved action plan;

• the amount of money that the organization must provide;
• the date on which the post-event hospitality report will be submitted;
• Name of employees who will participate in the event;
• Full name of the head of the transport department, which will provide transport services;
• Name and official position the person who will control the execution of the order;
• applications that are attached to the order (name of the program, cost estimate, etc.);
• manager's signature;
• the date of familiarization with the document and the signatures of the participants.

Who signs

The order to hold the event is signed by the head of the organization or the person who temporarily acts as the head on the basis of a power of attorney.

Why do you need an event order?

An order to hold an event is necessary for the head of the organization in order to:

• rally and motivate employees;
• promote corporate values: follow the example of leaders, strive for growth, do more with less, etc.;
• submit new guidance;
• attract the attention of the media;
• strengthen the image of the organization;
• create a set of norms and rules that describe the rules of conduct, uniform standards of relations and joint activities existing in the organization;
• mobilize labor potential employees for a new project;
• create a unified team.

Filling Requirements

According to GOST R 6.30-2003, the following requirements must be met when an order is drawn up:

• Observe the distance between the edges of the page and the text.
• The document must be on a white and high quality sheet of paper 210×297.
• The date of the document is written in the order Arabic numerals, for example: 10/16/2010. or 2010.10.16. State standard allows a verbal-numerical way of designing the date - October 16, 2010.
• All details must be filled in.
• Write all amounts in words and figures.
• All signatures.
• All signatures must be decrypted.
• Seal.

If the order is issued on two or more pages, then such documents are subject to numbering.

Typical mistakes when filling out a document

Most often, the following errors are made in the order for holding events:

• the date of preparation of the document is not specified;
• there is no approval stamp;
• details are not filled;
• there is no list of persons responsible for the execution of the document;
• the notes are made with a simple pencil;
• adding text;
• an illegible entry was made;
• there are fixes;
• spelling/arithmetic errors;
• different colors of ink;
• the name of the organization is incorrectly indicated;
• conspicuous mechanical impact on the document (artificial aging, erasure of part of the text);
• amended;
• the notes are erased.

Important! If the act is signed by a person not related to the verification, then such a document has no legal force.

Error correction

If an error was noticed in the order, then the following must be done:

1. Rewrite/reprint the document. You can use this method if:
   • the mistake was noticed even before the signing by the manager;
   • the error was detected at the time of signing.
2. Cancel the document if it contains typos, blots, words that misrepresent the meaning of the order. To do this, it is enough to issue a new order. But before that, it is necessary to issue a document annulling the order to hold events, in which there are errors. It must state the following:
   • registration number;
   • date of;
   • title;
   • the text should begin with the words: “Declare invalid” / “Consider invalid”;
   • reason for cancellation;
   • who is responsible for corrections;
   • deadlines for the execution of the replacement order.

After the document (cancelling the order) has been drawn up, the next step is to prepare a new one, which is assigned new number and where there are no typos, blots, typos. After that, the order is signed by the head.

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If you want to have a holiday on your street,
settle down on the street where there is already a holiday.
Yefim Shpigel

Reasons for fun corporate parties a lot: New Year, March 8, the end of a large project, the birthday of the company, etc. And if for the majority of employees this is just a pleasant pastime, for the other part of the employees it is the work of organizing a holiday and the hassle associated with reflecting the costs of it in accounting. Therefore, to help the latter, we will consider what documents will be needed when holding a corporate party at the enterprise and give examples of their execution

Tax Code against the reflection of corporate expenses among tax expenses and the right to a tax credit for VAT on goods and services used in organizing or holding a holiday (clause 139.1.1, clause 198.3 of the Tax Code). However, this does not stop all accountants. We also adhere to this position: if you try and add a little festive magic, you can try to prove that corporate expenses have a place among tax ones. We can offer you the following costs:

• marketing costs. Namely, as expenses for advertising and market research (marketing), for pre-sale preparation of goods (clause "d" clause 138.10.3, clause 140.1.5 of the TCU);
• maintenance and management costs. Since these include, in particular, general corporate expenses, including organizational expenses, expenses for holding annual and other meetings of management bodies, hospitality expenses (paragraphs “a” of paragraphs 138.10.2 of the TCU).

Under such circumstances, the right to a VAT tax credit is retained (clause “a”, clause 198.1 of the TCU).

Thus, four options are possible:

Option 1. A corporate party as a holiday (entertainment) is not reflected in tax accounting.

Option 3. Corporate as a team meeting - as administrative expenses.

Option 4. Corporate as a meeting with foreign or domestic delegations - how
administrative expenses.

And if the first option requires only formal registration, the remaining three require careful documentary justification. What exactly - we will consider further.

Notice!

If you still want to win back the opportunity to show corporate expenses among the tax and defend the tax credit, then in no case should you use such wordings as “holiday”, “corporate”, “ corporate event" and so on. Purely business-like language should be used that will not give inspectors grounds to consider the costs incurred as not related to business activities.

So far, neither in the NKU, nor in others regulations not to find a clear list of documents that should be drawn up during promotional events, annual meetings or meetings with delegations, in order to then freely reflect the costs of their implementation among the tax. Therefore, we will consider the documents that are most often drawn up in practice in order to leave these expenses in tax and correctly show them in accounting.

Corporate as a holiday

The costs of such events do not fall into the tax, since they are not related to the economic activity of the enterprise, in particular, they are not aimed at generating income (clause 14.1.36 of the Tax Code). Therefore, the documentation of such a corporate party is necessary only for the purposes of reflection in accounting. The basis for accounting of business transactions are primary documents that record the facts of their implementation (Article 9 of the Law of Ukraine “On Accounting and financial reporting in Ukraine” dated July 16, 1999 No. 996-XIV). Therefore, here we can restrict ourselves to the following documents.

1. Order (instruction) of the head of the enterprise on holding a corporate party. It should indicate the purpose, reason for the holiday and those responsible for organizing it.

For example, in this case, the following goals of a corporate holiday can be indicated:

• formation of the corporate culture of the enterprise, disclosure of its values;
• maintaining the corporate spirit of the company;
• manifestation of care of the management about the team;
• team building;
• rewarding the best workers and motivation for the rest of the staff;
• training in the form of a game or an addition to training and to team-building training programs;
• recreation, entertainment.

In the order, you can also form the following tasks for a corporate event:

• take off nervous tension after working on a complex project;
• meet new employees, partners, etc.;
• raise the creative potential of employees;
• bring to the attention of employees the rules, norms, values ​​of corporate culture;
• reward the best employees;
• motivate employees to further work;
• expand friendly and business ties between employees.

2 . Plan (program) of the holiday. It indicates what activities will be carried out, who is responsible.

3. Source documents confirming the expenses incurred. For example, acts of services provided (in particular, in the case of renting premises for a holiday), sales receipts for the purchase of gifts for employees. If the money was issued under the report, you will need both an advance report and a primary organization, which will confirm the expenses incurred, etc.

In this case, the list of documents will increase significantly. Let's explain why. An enterprise has the right to show expenses among tax if it can prove that they are related to economic activity, and also primary documents are properly executed (clauses 14.1.27, clause 138.2, clauses 139.1.1 and 139.1.9 of the TCU). Taking into account the fact that the TCU directly prohibits expenses on holidays from being classified as tax expenses, and the fact that advertising expenses are classified as dual-use expenses (clauses 140.1.5 of the TCU), here one should be especially careful:

• document the relationship of expenses with economic activity. The event must be of an advertising nature, that is, be necessarily associated with the sale of goods (works, services) of the enterprise. To do this, buyers, potential buyers, representatives of firms with which the enterprise cooperates, etc. should be invited to it. It would not be superfluous to provide for the distribution of promotional products, leaflets, brochures, etc. for such an event, or to indicate that advertising is carried out through oral announcements and demonstrations during the event;
• take care of all the necessary primary documents confirming the expenses incurred.

So, let's try to combine corporate and promotional events documented.

What documents will be required?

1. Order (instruction) of the head of the enterprise on carrying out promotion (which will include a corporate party). It should indicate the purpose of the event, the date and place of its holding, the circle of persons responsible for the organization and implementation of the preparatory work, and the timing.

2. Plan (program) of the promotional event. This document is calendar plan activities aimed at preparing an advertising campaign. It indicates all the advertising techniques that will be used during the promotion (in the case of organizing a corporate party, it is imperative to indicate a meeting with buyers, potential buyers and business partners), as well as the types and quantities of products that will be used during this.

3. Costings. It indicates the amount of future (planned) expenses for a promotional event. In particular, the range and quantity of own products, goods, promotional materials and other material assets that are supposed to be used (distributed) during the promotional event, the cost of purchasing services or products from third-party business entities necessary for the promotion.

4. List of people invited to the promotion, sent invitations and responses to them. The list of invited persons is not quite the usual document for a promotion, but given the desire to show corporate expenses among tax ones, it will come in handy. Such a list will serve as confirmation that not only employees are invited to the festive evening, but also buyers, potential buyers and business partners. Therefore, this list should include representatives of customer organizations with which contracts were concluded at the time of the event (those companies to which documents on implementation after the party were issued), representatives of partner enterprises to improve the image of the company (these are also advertising purposes).

5. Source documents, confirming the expenses incurred for the advertising campaign. For example, acts of services provided (in particular, in the case of renting a meeting room), sales receipts for the purchase of material assets, tax invoices, etc. If the expenses were incurred in cash by accountable persons, advance reports on the use of funds issued under the report will also be needed. The relevant checks, receipts, other settlement documents confirming expenses are attached to the report.

6. Report on the actual costs of the promotion. After the promotion (corporate party) is held, the person responsible for its organization and conduct must draw up a report on the actual costs of such an event. The latter, in particular, compares planned and actual costs. Such a report must be approved by the head of the enterprise, after which it is transferred to the accounting department.

Corporate as a team meeting, conference

In this case, two or three documents are also not enough, they will need a few more. This is due to the fact that it is necessary to prove the connection of the event with economic activity.

On a note!

If you decide to prove that corporate expenses are among the tax ones on the basis of paragraphs. "a" pp. 138.10.2 GCC (that is, the cost of a meeting or conference), you should slow down a bit. Indeed, on the basis of this norm, corporate expenses can be attributed to tax, but if we are talking about about small amounts. Of course, each company has “its own limit of average expenses”, but we wanted to say that if a small company spends on the annual meeting (New Year’s corporate party), for example, 50 thousand UAH, and before that, all administrative expenses for the year were about 20 thousand UAH, of course, this will raise many questions from the inspectors.

What documents will be needed for those who choose this way of protecting tax expenses?

1. Order (instruction) of the head of the enterprise on carrying out annual meeting. Of course, without the purpose of the order, those responsible for organizing the event, the date and place of its holding cannot be dispensed with.

Here, for example, there may be such goals as summing up the results of the company's work for the year or presenting new strategies and solutions in the development of the company, etc.

Based on the goals, the tasks in the order can be:

• in an informal setting to produce new ideas and develop a further strategy of action;
• increase the creative potential of employees;
• achieve a better understanding by staff of the concept of the firm and its history, scope, goals and prospects;
• sum up for a given period.

2. Annual meeting program.

3. Costings. It indicates the amount of future (planned) expenses for holding the annual meeting.

4. Source documents, confirming the expenses incurred for the annual meeting. They are individual in each case. For example, acts of services provided, advance reports, sales receipts for the purchase of material assets, tax invoices, etc.

5. Meeting minutes. In order for no one to doubt that it was the annual meeting that was held, the minutes of the annual meeting should be approved.

6. Report on the actual expenses for holding the annual meeting. After the annual meeting (corporate party) is held, the person responsible for organizing it must report on the actual expenses incurred.

Corporate event as a meeting with delegations (representation expenses)

In the case of disguising a corporate party as a meeting with a delegation, you should draw up documents that must be provided to the Ministry of Revenue to confirm hospitality expenses.

1. Order (instruction) of the head of the enterprise on carrying out official reception with representatives of the delegation . Also, be sure to note the purpose of the order, those responsible for receiving and escorting representatives of the delegation.

Here you can specify goals such as:

• communication, building relationships
• creating an image (as a rule, in front of external customers, partners);
• conclusion of contracts.

Based on the goals, the tasks in the order can be the following:

• expand business ties between enterprises;
• strengthen links between the organization and partners or customers;
• demonstrate sustainable financial position firms.

2. Delegation program. This document should contain a detailed list of planned activities, indicating the date and place of their implementation.

3. Invitation of representatives of delegations and their responses. Inspecting authorities insist on the availability of these documents in order to confirm that the enterprise really invited representatives of other companies for negotiations, conclusion of contracts, etc., and they agreed to meet with representatives.

4. Costings. It indicates the amount of future (planned) expenses for the reception of company representatives.

5. Source documents, confirming the expenses incurred for the meeting with the delegation. They are individual in each case. For example, acts of services provided, advance reports, sales receipts for the purchase of material assets, tax invoices, etc. Controllers, in particular, call acts of work performed, invoices for the release of products, goods from the warehouse and other properly executed primary documents confirming the connection of such expenses with the economic activities of the enterprise, in particular, the costs of transport, providing a translator, if one is not in state, etc. (letter of the Ministry of Revenue of Ukraine dated October 25, 2013). A similar position of controllers was expressed in the consultation in the Knowledge Base (subcategory 102.07.20).

6. Report on the actual expenses for the official reception. After the meeting with the delegation, the person responsible for organizing it must also report on the actual costs incurred.

7. Contracts for the purchase and sale of products, a protocol of intent to conclude contracts, etc. If after the event the enterprise has such documents, then the inspectors will have less doubts about whether the event was related to the economic activity of the enterprise.

8. Regulations on representation expenses. In some enterprises, such a provision is approved in order to determine what expenses the enterprise may incur during an official meeting. But at the same time, the expenses indicated in this provision will not necessarily fall into tax. Specialists of the Ministry of Revenue note that the TCU does not give the payer of income tax the right to independently determine the list of expenses that fall into the tax, in particular, in the Regulations on hospitality expenses (letter of the Ministry of Revenue of Ukraine dated 10/25/2013).

To summarize!

Well, we have considered all the most common options. documentation corporate party. With the help of our recommendations, it will be possible to safely attribute the costs of the holiday to tax and use the right to a tax credit. And even if the Tax Code does not explicitly allow to classify expenses for holidays as tax, it can still be done. However, one must be very careful that the inspectors do not have the opportunity to prove otherwise.

• Firstly , do not go too far with the amount of such expenses (after all, the larger the amount, the more questions the inspectors have);
• Secondly , properly document everything and show the connection with the business. After all, then the inspectors will not be able to put forward their claims regarding the documentary unjustification of expenses, and the courts will be on your side. For example, the Kyiv Administrative Court of Appeal, in its decision dated 13.08.2013, did not protect the tax expenses of an enterprise that sent its employees to the final meeting in Turkey, due to the fact that it did not provide: justifications for holding a production meeting in Turkey; documentary confirmation of the connection of the trip with the economic activities of the enterprise; primary documents, which approved technical task, the purpose of the trip is determined, etc.

Name of the organization ORDER ________________ N _______________ __________________________________ Place of publication On holding _____________________ (indicate the event) For the purposes of ______________________________________________________________ I ORDER: 1. Conduct "__" ________ ___

Order for a celebration

(option: in the period from ____________ to ____________) ________________________________________________________________ (specify event) ______________________________________________________. 2. Approve the Program of carrying out ___________________ (Appendix N 1). (indicate the event) 3. Approve the estimate of hospitality expenses for holding ___________ (specify ____________ in the amount of _______ (_________) rubles (Appendix N 2). event) 4. To the Chief Accountant ____________________________ allocate funds in the amount established by the estimate of hospitality expenses (Appendix N 2 ), and submit a report on hospitality expenses for the event held by the deadline ____________________________ with confirmation of their relevant primary documents. 5. Approve the list of employees of the organization for participation in _____________: - ____________________________________________________________________; (indicate the position and full name of the employee) - ____________________________________________________________________; (indicate the position and full name of the employee) - ____________________________________________________________________; (indicate the position and full name of the employee) - ________________________________________________________________________. (indicate the position and full name of the employee) 6. Head of _____________ department _______________________ to provide __________________________________________________________________ during the event. 7. To impose control over the execution of this order on ________________________________________________________________________________. (indicate the position and full name) Name of the position of the head of the organization Signature Explanation of the signature of the Visa I am familiar with the order: Signature Explanation of the signature Date of the Appendix: - N 1 - Program of ______________________________; (indicate the event) - N 2 - Estimated costs for carrying out ____________________________. (specify event)

Document page source: https://belforma.net/forms/Order/Order_to_hold_the event

How to make an order for representation expenses

Representation expenses are expenses of an accountable person in the interests of the company, listed in paragraph 2 of article 264 of the Tax Code of the Russian Federation. For their production, it is necessary to issue an order, which will indicate the amount to be spent, as well as information on the direction of representation expenses. A sample order can be downloaded below.

Representative expenses include the costs of an accountable person for conducting various events, meetings of partners, business conversations, organization of accommodation for company guests, their meals (for example, breakfasts, lunches with representatives of counterparties), expenses for transporting company guests to their place of residence, costs for translation services for foreign guests.

Funds for carrying out such activities are issued as a report to the representative of the company on the basis of his statement justifying the expenses.

We draw up an order on representation expenses - a sample

After agreeing the application with the manager and confirming the absence of debts for previously issued advance amounts accountable person can receive funds for hospitality expenses.

The company can set the rates for such expenses for the year ahead, limiting the amount of expenses to the rates for various types representative expenses. An order may be issued in relation to a specific event that the company needs to organize, for example, an order to organize negotiations.

How to apply for representation expenses

If the order is drawn up for the whole enterprise for a year in order to establish the norms of representation costs, then an order is given to establish these norms in certain size- the following is a list of expenses indicating expenses in rubles per person per day.

In such an order, a person responsible for execution and control is appointed. Such a document is drawn up at the beginning of the year for which the estimate is made.

Download a sample order on representation expenses for 2018 - link.

If the order is issued in relation to a specific event - negotiations, meeting, business lunch, etc., then the corresponding heading is indicated, briefly describing the essence of the content.

1. Hold the specified event - information about the event to be organized, the date and place of its holding, as well as a list of persons who must prepare this event, are indicated, it is these persons who receive funds for hospitality costs associated with the specified event;
2. Information about the program of the event, which should be guided by the appointed persons;
3. To make hospitality expenses taking into account the estimate drawn up for this event;
4. Prepare documentation responsible persons about the event held and the funds spent - usually a period of no more than three days is allotted for the preparation of reports, an act of debiting money and other papers;
5. Write off hospitality expenses on the basis of documents submitted by responsible persons in accounting, this order is usually given to the chief accountant;
6. Appoint a person responsible for monitoring the execution of the order.

Such an administrative form is approved by the head, after which all the responsible persons named in it get acquainted with it against signature.

Sample order for negotiation - download.

Event Order

Order for holding an event sample

Order on the preparation and holding of the exhibition. Creation of the organizing committee, working groups and directorate of the exhibition

After the situation has been preliminary studied, the decision to hold the exhibition has been discussed and made, the organization proceeds to the development and implementation of the exhibition project. The work begins with the development of the concept of the exhibition and the execution of the first order for the preparation of the exhibition.

Order for a corporate party: sample

Then other orders will be issued, but in order to ensure that work processes are not interrupted due to the preparation of regular orders, it is very important to carefully and efficiently work out the fundamental document. It must provide for all the necessary instructions, the most important deadlines for the completion of work, legal relations, responsibility and control over execution. Only on the basis of clear administrative documents, clear planning and organization of work is possible. Orders refer to organizational and administrative documentation.

The first paragraphs of the order establish the period, goals and objectives of the exhibition. Then follow the points on the organization of priority work, the distribution of instructions and the appointment of responsible executors. The most important of them: the creation of an organizing committee that develops the ideology of the exhibition, a working group under it and the exhibition management to manage ongoing work. Their task is to develop a thematic ideology of the exhibition with the definition of the main sections of the exhibition, the most important areas of work and the feasibility study of the project.

Creation of an organizing committee, working groups and directorate of the exhibition to develop the thematic ideology of the exhibition and ensure coordination of work on its preparation and holding. Representatives of ministries, administration (city, region, etc.) are invited to its membership; industry associations and unions, public organizations, mass media that have shown interest in this exhibition, and these departments and institutions themselves are included in the list of co-organizers of the exhibition. The most important exhibitions and fairs in Russia are sometimes patronized by the Government of the Russian Federation and even by the President.

The help of the administration and the government in holding exhibitions is invaluable if it is provided with enthusiasm and interest. The presence of their representatives in the organizing committees is highly desirable. Their organizational capabilities, material potential help to hold the exhibition at a high technical and quality level. Leaders are involved in the work of the organizing committee large enterprises, associations, scientific societies and public organizations, and for individual exhibitions - even representatives of political movements and parties. The composition of the organizing committee is determined depending on the scale and significance of the future exhibition.

Functions of the organizing committees of exhibitions: The organizing committee of the exhibition specifies the thematic focus of the exhibition, the timing of its preparation and opening; approves the main sections, thematic plans, lists of exhibits deserving special attention, design projects, a comprehensive work plan for the preparation of the exhibition and related events during its operation. In the complex, this is the “Concept of the Exhibition”. The organizing committee monitors the timely completion of all works and assists in solving complex issues, approves the procedure for opening the exhibition, considers issues related to inviting honored guests, preliminary results of the exhibition and a report on its holding.

The Organizing Committee is a representative body. It meets periodically and discusses or resolves issues prepared by its executive bodies - the executive secretary of the organizing committee or the working group. In some cases, instead of the working group, the organizing committee appoints an executive secretary. Some specific issues at the meeting of the organizing committee may be submitted by the exhibition management, which is the executive body of the organizing organization.

To organize the current and operational work on the preparation and holding of the exhibition, the organizer creates a special management body - the directorate. The Directorate is appointed by order of the enterprise to achieve the goals and objectives of the exhibition and is its executive body. The Directorate develops a draft concept of the exhibition and other documents, plans. work, establish contacts with all organizations and services participating in the exhibition; carries out operational control of the progress of work. The Directorate directly works with designers, builders, assemblers and graphic designers; actively contributes to the establishment of interaction between all participants of the large and hard work; ensures the coherence of the work of the entire team as a whole. She is also responsible for administration on the territory of the exhibition and for the implementation of all the events planned jointly with the organizing committee during the exhibition. The director and employees of directorates may have. exclusive, dual or triple functions, more or less powers. For consideration as an example, we can take the management, typical for an international exhibition, consisting of: director, first deputy director, deputy director for administrative issues, chief artist, methodologist, transport specialist, accountant, house manager, senior translator, office secretary.

The director of the exhibition, as a rule, is not just a business administrator, but also an experienced advertising organizer, businessman, artist-designer, educator and ideologist at the same time. He manages the activities of not only the management, but also the entire staff of the exhibition at all stages of work; provides normal conditions his work and residence in the exhibition venues. He is responsible for all financial and economic activities of the exhibition and is the manager of loans. He enters into contracts and agreements with contractors. It is the director who is obliged to ensure that each employee has a clear knowledge of their duties and systematic work to improve their cultural and professional training.

Deputy directors are his closest assistants in solving various issues in accordance with the distribution of duties. For example, the first deputy director organizes the design, installation and maintenance of expositions. In the absence of the director, he performs his direct duties.

The chief artist develops a project for the design of expositions, carries out architectural supervision of the project and the production of elements of decoration. Together with the director, he takes part in negotiations with the management of firms and organizations on the issues of concluding agreements and contracts regarding the design, installation and decoration of expositions and individual stands. He directly supervises a team of designers and artists, controls the quality of work of teams of installers and decorators.

The methodologist participates in the development of the concept of the exhibition, manages the development thematic plan, controls the compliance of the installation and design of expositions with the project, instructs translators, helps guides accompanying guests of honor to adapt the texts of their stories to the conditions of the exhibition, takes part in the reception of delegations and guests of honor.

A transport specialist organizes forwarding and loading and unloading operations, import and export of goods from airports and customs, organizes the implementation of customs formalities, calculates the cost of these works for inclusion in the cost estimate, submits the necessary documents to the planning and financial department, monitors the fulfillment of transport obligations -forwarding companies, provides exhibitors with vehicles.

The head of the household stores and issues materials, overalls, representative souvenirs, provides the staff with everything necessary, keeps records of acquisitions and expenses. On behalf of the management organizes protocol events. He is responsible for correct design documents related to the acquisition, storage and consumption of materials and representative products.

The accountant participates in the development of cost estimates for the exhibition; and if the exhibition is held abroad, holds necessary work on opening directorate accounts in a foreign bank. In addition, he controls the correct spending of budget appropriations; endorses financial documents directorate, provides a second signature on payment orders and claims. He carries out all payment transactions and draws up settlement materials for them, controls the conduct of settlements under concluded contracts and agreements, by order of the directorate issues money to employees, makes various payments, prepares a report on the economic and financial activities of the directorate of the exhibition.

The senior translator supervises the work of translators, provides translation of visitors' reviews and other materials as directed by the management, and, if necessary, provides methodological assistance and advice to the exhibition staff on translation issues .

Office — secretary secretary — clerk , secretary — the referent maintains correspondence and office work of the exhibition management , prints everything Required documents directorates .

Section head . If on international exhibition fatherland ­ Vienna exposition is presented in several sections , in addition to the listed positions, the heads of sections can be included in the directorate of the exhibition . They are appointed from among the works ­ nicknames of the organizer of the exhibition or from specialists of departments and enterprises , presented at the exhibition . He is responsible for the preparation and operation of the relevant section . he helps the management in vocational training staff of your section , specifies the tasks of the directorate , distributes according to ­ instructions and bring them to the performers , controls the work , is responsible — for discipline and order ­ nom plot . for stand attendants, the head of the section is immediately ­ the main coordinator of their work . For all ­ any organizational issues stand attendants in the first place ­ turn to the head of the section .

Structure, staffing and the financial plan of the exhibition management are the basic organizational documents that determine the composition of services, staffing limits, salary fund, cost limits and planned income from the exhibition event.

The structure of the directorate is a document approved by the management and defining the composition of the services of the exhibition directorate, their relationship with the directorate and among themselves. The structure of the directorate can be represented by a list of services or framed by graphic blocks with the names of departments, interconnected by lines of subordination.

The staffing table is a document approved by the management and establishing the number of directors for individual specialists and for the directorate as a whole, as well as determining wage limits and the annual salary fund.

Financial plan and budget of the exhibition.

Development of cost estimates

The financial plan of the exhibition is strategic plan economic and commercial work, with the help of which, at the expense and cost of work, they project the expected profitability of the event and the direction of activity for which profit will be generated.

Development of cost estimates and costing of works. Cost estimates for exhibitions can have a very different composition of articles and their combinations, but the columns of the estimate table are constant. Each estimate must be approved and signed by the developer.

Statement financial plan and the budget of the exhibition event. Planning income from the exhibition _ is the development of a financial plan. First of all, it is an assessment of the situation and identification of all possible sources of cash receipts from the exhibition , side events , performed works and services . financial planning ­ howl proceeds — this is the approval of income items for the ongoing exhibition event in rubles and foreign currency . In addition to the main income items of such , How : Exhibitors' payments for rent of space and construction of stands , may be included here :

— revenue for reference — information service ;

— revenue from communications and telecommunications services ;

— revenue from car and equipment rental ;

— proceeds from the sale of entrance tickets and passes ;

— lottery revenue ; attractions and cultural programs ;

— revenue from intermediary assistance to clients ;

‘- revenue outlets and catering organizations ; —

proceeds from the dismantling of the exhibition and technical assistance to exhibitors ;

— sales tax and other charges , included in the ­ becoming prices .

A complete set of income items usually consists of a traditional part and new proposals. , which are the fruit of creative ­ claim of the company's specialists in the organization of a specific ­ rates . Draft financial plan developed by specialists , after consideration and agreement with the interested service m And , is approved by the head of the enterprise and becomes a guide to action for the exhibition management .

Approval and control of the exhibition budget . To implement the work and financial plan , from the very beginning of work will require ­ Xia money .

The main sources of income are registration fees of exhibitors and payments for the lease of space.

Other financial sources may be : —

sponsor contributions ;

— shares of co-organizers of the exhibition or co-founders of the fair ;

– an order for the preparation and holding of an exhibition (fair) with financing of works public organizations, associations, unions or local administrations;

— programs of local administrations, departments, the government or the presidential administration to support exhibition activities;

— proceeds from barter transactions and clearing operations.

Development of proposals for allocated to the exhibition money- care of the planning and financial service of the enterprise. It prepares recommendations not only on the amount of allocated funds, but also on the composition of funding sources. The planning and financial service submits its proposals in the form of the “Exhibition Budget” project for approval to the management of the enterprise. Only after the approval of the budget of the event as a whole, the exhibition management can spend funds within established limits for each cost item. The total amount of financing of the exhibition is entered in the order on its preparation and holding in the form of the item “Allocate funds in rubles and foreign currency for the preparation and holding of the exhibition”, and the accounting department is instructed by the same order to pay the corresponding costs upon presentation of the necessary payment documents.

Read in the same book: The conceptual apparatus of modern exhibition activities| Exhibition functions in modern society. Goals and objectives of the organizers | Modern systems exhibition organization resource management | Exhibition manager and the nature of the requirements for him | Choosing a new exhibition theme, establishing a new fair | Selection of premises, advertising and exhibition acquisition | Events planned and implemented after the exhibition | Organization of the exhibition and its closing | Exhibition opening hours. Organization of visitor flows | Interaction of the exhibition management with exhibitors and stand personnel | mybiblioteka.su - 2015-2018. (0.009 sec)

Accounting for the costs of a corporate event between tax and accounting there is a difference due to the fact that accounting, unlike tax accounting, accepts expenses in full. Indeed, as a rule, the company pays the cost of holding a banquet in one amount, without a personal breakdown. Corporate events always require not only organizational efforts, but also some expenses.

Choose the most convenient way for you to account for the cost of a New Year's corporate party - the best answers from experts in taxation, accounting and law.

The next problem is that the company will not be able to deduct VAT on the costs of holding a New Year's Eve party. According to the paragraph, expenses for corporate events are other expenses of the company. If the tax authorities cannot confirm the fact of participation of each specific employee in the holiday and the amount of his income cannot be reliably determined, then the additional charges of personal income tax made by the inspectors do not comply with current legislation.

For some reason, they think that such expenses are focused on the needs of the internal use of the taxpayer and cannot be attributed to his expenses (letters dated 2. The safest option is to write off the costs for the New Year holiday at the expense of the company's net profit. N 2, letter from the department tax and customs tariff policy of the Ministry of Finance of the Russian Federation

It would seem that this ordinary, in its essence, document should be completely understandable and specific. Upon returning from a business trip, the employee must draw up a written report on the work performed during the business trip within three days.

Order for a corporate party consultant plus

Expenses for holding celebratory corporate events are recognized as other expenses (Art. The inspectors are against such accounting, but the judges are on the side of the companies (decree of the face of the metropolitan area from the city of

What other documents need to be drawn up to reflect hospitality expenses in tax accounting? Conducting tax payer's expenses. According to Fri, expenses for corporate events are other expenses of the company.

Is it possible to reduce the inevitable costs of a feast, which is designed to strengthen the corporate spirit? And the employees begin to decorate the office and discuss the scenario of the solemn corporate party.

The director (or deputy director) of our company is friends (already with families!) With the deputy (head) of the department. Based on the results of the meeting, the minutes of the general meeting of the founders are drawn up, which will record their decision on the use of retained earnings of the past years for a corporate holiday. a selection of more fundamental documents upon request an order for holding a corporate party. The procedure for proving the costs of holding an event should be prescribed in the contract criteria. An estimate for holding a corporate event is a standard.

In pt 2 of article 264 tax code rf correctly said the cost of entertainment and recreation cannot be written off. Please, send someone who has a standard, or a form of order for the use by employees of corporate communications. In the same order, it is necessary to indicate the persons responsible for holding the event, as well. Corporate events are formalized as marketing campaigns held to order the implementation of expenses and conduct. What is included in hospitality expenses?

“Personnel officer. HR records management", 2009, No. 12

The corporate New Year's holiday is an event that is eagerly awaited all year long. After all, every time you want the meeting of the New Year to be easy, festive and carefree. And without problems, both for the company and for its employees.

Correctly executed internal documents of the company, as well as knowledge of the rules of conduct on New Year's Eve and during the corporate New Year's celebration, will help to avoid a number of problems.

The very fact of organizing and holding a corporate New Year's holiday must be documented (in addition to primary accounting documents) by the company's internal documents. This is a requirement of paragraphs 1 and 2 of Art. 9 federal law of November 21, 1996 N 129-FZ “On Accounting” and clause 1 of Art. 252 of the Tax Code of the Russian Federation.

These internal documents include:

Order of the head of the company on the preparation and celebration of the corporate New Year 2010;

New Year's event program;

Approved budget for the New Year's event;

Report on the execution of this budget.

The first thing to do in the preparation and holding of the New Year's celebration is to issue an appropriate order from the head. It indicates where, when and on what occasion the corporate holiday will be organized, as well as appoint persons responsible for holding the event and for all expenses. Based on the order, they draw up a program for the New Year's event and approve the budget for the preparation and holding of the New Year's holiday.

Sample Sample

Society with limited liability"Soleil"
(LLC "Soley")

Order N 47
on the preparation and celebration of the New Year 2010

To prepare and celebrate the New Year 2010

I order:

2. Appoint the person responsible for organizing and holding the New Year's corporate holiday, the director of the HR department V.K. Pestov.

3. Director of the HR Department V.K. Pestov to prepare a program for the corporate New Year's holiday by November 23, 2009.

4. Reward employees with a cash bonus for the New Year according to the attached list.

5. Head of the administrative and economic department S.S. Nalobin to order New Year gifts and souvenirs for employees with company symbols.

6. Director of the HR Department V.K. Pestov, head of the administrative and economic department S.S. Nalobin and chief accountant M.A. Smirnova, according to the program of the New Year's holiday approved by me, to prepare the budget for this event and submit it to me for approval by November 25, 2009.

7. Chief Accountant M.A. Smirnova, by December 30, 2009, to submit a report on the execution of the budget for the preparation and holding of the New Year 2010.

I reserve control over the execution of this Order.

General Director Petrov N.M. Petrov

Familiarized with the Order:

Director of the Department for Work with Pestov V.K. Pestov
staff
Head of Administrative and Economic Nalobin S.S. Nalobin
department
Legal adviser Mikhailov S.G. Mikhailov
(and other visas for heads of structural
company departments)

In case N 01-01
Manager Pikhtin 11/11/2009

Sample Sample

I approve:

Petrov N.M. Petrov
23.11.2009

Corporate New Year's holiday program

Venue: Blue Lagoon Restaurant.

The beginning of the New Year's celebration - 17.00.

Entrance of employees and guests by special invitations

The New Year's Eve program includes the following events:

17.00 - new year greetings from the management of Soley LLC.

17.30 - solemn awarding of employees of Soley LLC.

18.30 - solemn presentation of gifts and memorable souvenirs with the company's logo to business partners of Soley LLC.

19.00 - New Year's greetings from Santa Claus and the Snow Maiden, presentation of New Year's gifts to all participants in the celebration.

20.00 - New Year's banquet, congratulations, toasts.

21.00 - performances of pop artists.

23.00 - disco and fireworks.

Throughout the evening - photo and video shooting, friendly caricatures.

Then it is necessary to form a budget for the preparation and holding of the New Year's holiday, the expense items of which are made up of many different elements, depending on the financial capabilities of the company, idea, scenario, number, status and level of participants in this event. A budget is drawn up, which details the cost of each stage of organizing a corporate New Year's holiday. A company can prepare a draft budget on its own or with the involvement of firms specializing in organizing corporate holidays.

Sample Sample

I approve:

General Director of "Impulse" LLC
Petrov N.M. Petrov
27.11.2009

Budget for the preparation and holding of the New Year 2010

Number of guests - 100 people.

The budget of the New Year's holiday is 1,204,000 rubles.

Expenditure items Amount (rub.)
The cost of artificial Christmas trees and new Year decoration office
premises 25 000
Expenses for New Year's decorative elements, floral
arrangements, compositions and figures from aerial
balls, banners, decorative lighting, serpentine,

confetti, sparklers for the banquet hall of the restaurant
Blue Lagoon 105 000
New Year cards and invitations 6 000
(60 x 100)
Rent of the banquet hall of the Blue Lagoon restaurant 50,000
New Year's banquet (dishes, drinks, service, dishes) 300,000
(3000 x 100)
Order 15 cakes with company logo 20 000
Gifts and souvenirs with company logo 150 000
(1500x100)
Fee of the host of the New Year's Eve 30,000
Rental of Santa Claus and Snow Maiden costumes 8 000
Cartoonist's fee 20,000
Entertainment(scenario of the holiday, concert
pop artists, disco) 400,000
Photo and video shooting 40 000
Fireworks 15 000
The fee of the company - the organizer of the New Year's holiday 35,000
Total expenses 1,204,000

Chief Accountant Smirnova M.A. Smirnova

Sample Sample

I approve:

General Director of "Impulse" LLC
Petrov N.M. Petrov
30.12.2009

Report on the execution of the budget for the preparation and implementation
new year 2010

Expenditure items Amount (rub.)
plan fact documents
expenses for artificial
Christmas trees and Christmas
office decoration
premises 25,000 20,000 Invoice dated 01.12.2009 N 421,

invoice dated 02.12.2009
N 421, advance report dated
03.12.2009 N 76
Christmas expenses
decorative items,

floristic
arrangements, compositions and
figures from balloons,

banners, decorative
lighting, serpentine,

confetti, sparklers
for a banquet hall
restaurant "Blue Lagoon" 105,000 102,000 Invoice dated 07.12.2009 N 1289,

invoice dated 07.12.2009
N 1289, advance report dated
08.12.2009 N 85, act
acceptance of completed
works of December 25, 2009 N 245,

invoice dated 25.12.2009
N 245
New Year's cards and
invitations 6,000 6,000 Advance report from
08.12.2009 N 86
Banquet hall rental
restaurant "Blue Lagoon" 50,000 50,000 Contract dated 01.12.2009
No. 236, invoice dated 12/21/2009
N 376, acceptance certificate
services rendered from
12/28/2009 N 284, account-
invoice dated 12/28/2009
N 284
New Year's banquet (dishes,

drinks, service,

crockery) 300,000 300,000 Contract dated 12/01/2009
No. 236, invoice dated 12/21/2009
N 376, acceptance certificate
services rendered from
12/28/2009 N 284, account-
invoice dated 12/28/2009
N 284
Order 15 cakes with
company symbols 20,000 20,000 Invoice dated 12/18/2009 N 449,

record of acceptance
services rendered from
12/24/2009 N 350, account-
invoice dated 24.12.2009
N 350
Gifts and souvenirs with
company symbols 150,000 150,000 Contract dated 07.12.2009
No. 672, invoice dated 08.12.2009
N 817, acceptance certificate
completed work from
12/14/2009 N 869, account-
invoice dated 12/14/2009
No. 869
Presenter's fee
New Year's Eve 30,000 30,000 Agreement dated 12/21/2009
N 28, act of executed
works dated December 25, 2009 N 28,

RKO of December 25, 2009 N 394
Grandfather costume rental
Frost and Snow Maiden 8,000 8,000 Contract dated 07.12.2009
N 557, act performed
works of December 25, 2009 N 557,

invoice dated 25.12.2009
N 557, payment order
dated 08.12.2009 N 861
Caricaturist's fee 20,000 20,000 Contract dated 12/21/2009
N 29, act performed
works dated December 25, 2009 N 29,

RKO of December 25, 2009 N 395
Entertainment
(scenario of the holiday,

concert of entertainers,

disco) 400,000 400,000 Contract dated 07.12.2009
N 557, act performed
works of December 25, 2009 N 557,

invoice dated 25.12.2009
N 557, payment order
dated 08.12.2009 N 861
Photo and video filming 40,000 40,000 Contract dated 12/21/2009
N 30, act performed
works dated December 25, 2009 N 30,

RKO of December 25, 2009 N 396
Fireworks 15,000 15,000 Advance report from
12/21/2009 No. 92
Company fee -
organizer of the New Year
holiday 35,000 35,000 Agreement dated 07.12.2009
N 557, act performed
works of December 25, 2009 N 557,

invoice dated 25.12.2009
N 557, payment order
dated 08.12.2009 N 861
Total expenses 1,204,000 1,196,000 X

Chief Accountant Smirnova M.A. Smirnova

Fragment of the painting
A.Savrasova
Winter landscape.
Thaw

One head is good, but several heads are a herd.

To write off the costs of a New Year's corporate party, accounting or auditors may require the directorate to issue an appropriate order. What should be written about?

An order to hold a corporate party, like any other order of the director, is drawn up on the appropriate form, signed, endorsed by responsible persons and certified with seals.

In the order for a corporate party for the New Year, the following should be indicated:

• Name of the organization;
• number and date of the order;
• the topic of the order;
• the purpose of issuing the order;
• the essence of the order point by point;
• position and name of the responsible person.

If the order indicates the performers, then each of them should be familiarized with it under the signature.

Sample order for holding a New Year's corporate party

KodoTour LLC

About holding
corporate celebration
New Year

In connection with the celebration of the New Year, as well as in order to develop corporate culture and strengthen relations with partners

I ORDER:

1. Hold a corporate celebration of the New Year on December 27, 20__.
2. Submit the action plan to senior manager A. S. Ivanchenko for approval by November 10, 20__.
3. Submit the list of employees for promotion to the head of the personnel department E. G. Sapronov for approval by November 15, 20__.
4. Submit the list of invited partners for approval to Commercial Director N. G. Golikov by November 15, 20__.
5. Submit the cost estimate to Senior Accountant V. N. Mamoev for approval by November 20, 20__.
6. Responsible for the preparation and holding of the event to appoint senior manager A. S. Ivanchenko.
7. I reserve control over the execution of this order.

CEO ……………………………………. A. S. Fedchenko

The dates in the order example are conditional. Actually start preparing for new year holidays it's better to start early.

According to the order of New Year's corporate party you can draw up an order to organize another festive event. Key Points will be the same.