Acceptance Certificate, which reflects the time of completion of the work or services, is an important document required in the implementation of accounting.Its design must comply with the provisions of the current legislation in the country of tax to be included in the cost of perfect base used for the calculation of compulsory payments to the budget from the profits.It should also take into account the complexity of the check provided to the customer service in the absence of material the final product.That is why the acts of their provision should be made a detailed study and description.
act of acceptance of services rendered and completed work must take into account the requirements of legislation.They allow you to take the signed documents for income tax only in the case when all the costs incurred directly related to the production cycle of a business entity.The act of acceptance is primarily reflects the performance of contractual obligations of the executive side.Adoption of this document is the basis for the customer to make a payment to the account of the performer.
In the case where the act of acceptance is issued for the services or work performed by a contractor agreement, the customer is obliged to accept and inspect the result.In that case, if there are deficiencies directly affecting the quality of, the fact that derogation must immediately be reported to the Executive.Also found negative results are specified in the act of acceptance.If the defects are classified as hidden, something about their discovery the contractor informs the customer within a reasonable time period after their identification.Paperwork, reflects the performance of the services required by their differentiation and confirm a direct connection with the production.
Acceptance Certificate is a document double-sided.Also reflect the fact the direct provision of services or completion of works, he points to the dates of their execution.This document may also reflect their cost.Making the act may be accompanied by a fact of execution of various services.These include operations on accounting accounting documents which is outsourcing company.
A signed acceptance certificate serves as a guarantee for the executive side of the customer's claims in the future.Sometimes such situations arise when the provision of services was made in contract volume and quality, however, a document confirming this fact has not been covered.In this case, the customer defaulting (if the contract item for damages when unsatisfactory results of the work) may wish to return part of the payment or even get the money over it.For this calculation is made, reflecting the loss of profits, the amount of which can be anything.All these documents the customer provides to the judiciary.From a legal point of view it is absolutely right, since the end of unrecorded works says about violation of treaty obligations.
an acceptance certificate, which serves as the basis for the inclusion of the sum specified therein in the organization's income and expenses incurred - its cost is recognized in the accounting based on the method of taxation.He indicated in an order that reflects the main points of the account.In the case where the company is working on charge, revenue from work performed is taken into account in the reporting period when they perform, that is, at the moment of signing.These costs are reduced basis for income tax in the reporting period of time in which they are incurred.
