According to additional agreement. Hot questions According to additional agreement

In oral speech or in writing, you could meet various cases of nouns after the derivative preposition “according to”. One of the most common examples is “according to the agreement / agreement”. Everything is complicated by the fact that such a phrase often needs to be used in jurisprudence, where errors are highly undesirable.

How to speak and write correctly: according to the contract" or " according to the contract"? In what case should the word "contract" be put: dative or genitive?

Correctly speak and write "according to the contract"

In accordance with the syntactic norm of the Russian language, in this case, the dative case is used (To whom? To what?). Unfortunately, it's not uncommon these days for you to come across a "according to contract" syntax error. Correct people, knowledge may be useful to them in the future.

Examples:

I have already explained to you that according to the collective agreement, all payments are made on the 15th day of each month. According to the employment contract, I have to work for two weeks before leaving. I am required to provide 4 weeks of vacation per year according to the terms of the employment contract. According to this agreement, 51% of the shares will be transferred to Ivanov Sergey Mikhailovich

It is worth noting that in many cases it is better to insert an additional word (conditions).

Question: ...According to supplementary agreements to registered non-residential premises lease agreements, the rent was increased. State registration of additional agreements was not carried out. Are tenants under registered lease agreements for non-residential premises entitled to take into account the increased rent under unregistered additional agreements for income tax purposes? (Letter of the Ministry of Finance of the Russian Federation of December 30, 2005 n 03-03-04/1/471)

Question: Please provide clarification on the following question: are tenants under registered non-residential premises lease agreements entitled to take into account the increased rent under unregistered additional agreements for income tax purposes?
On the basis of registered lease agreements for non-residential premises, an LLC (lessor) leases non-residential premises for offices to several legal entities (tenants) that are under the general taxation regime.
According to supplementary agreements to the registered lease agreements for non-residential premises, the rent was increased. State registration of additional agreements to lease agreements for non-residential agreements was not carried out.
Answer:
MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
LETTER
dated December 30, 2005 N 03-03-04 / 1/471
The Tax and Customs Tariff Policy Department has reviewed the letter on the issue of accounting for lease payments as expenses for income tax purposes and reports the following.
When determining the tax base for corporate income tax, lease payments are included in other expenses associated with production and (or) sales, in accordance with paragraphs. 10 p. 1 art. 264 of the Tax Code of the Russian Federation (hereinafter - the Code).
The amount of lease payments and the procedure for their transfer are established by an agreement concluded in the manner prescribed by civil law.
In accordance with paragraph 1 of Art. 452 of the Civil Code of the Russian Federation, an agreement to amend or terminate a contract is made in the same form as the contract, unless otherwise follows from the law, other legal acts, contract or business practices.
Based on the provisions of Art. 651 of the Civil Code of the Russian Federation, a lease agreement for a building or structure for a period of at least one year must be concluded in writing by drawing up one document signed by the parties, with mandatory state registration of the transaction.
Taking into account the above, an additional agreement of the parties to the lease agreement for non-residential premises, concluded for a period of at least one year, on changing the rent is subject to mandatory state registration.
Thus, lease payments made on the basis of an additional agreement between the parties to change the amount of rent specified by them in the lease agreement are subject to inclusion in other expenses in accordance with paragraphs. 10 p. 1 art. 264 of the Code, subject to their validity and confirmation by the relevant primary documents after the state registration of the said agreement.
Deputy Director
Department of Tax
and customs tariff policy
A.I.IVANEEV
30.12.2005

Question: ...According to the supplementary agreement to the employment contract concluded by the bank with the top manager being hired, the bank and the employee reached an agreement to pay the employee an entry bonus - remuneration in the prescribed amount, if the employee fulfills the following conditions: work in the bank for at least a year; organization of activities of the bank's structural subdivision determined by the parties; fulfillment of the plan according to certain quantitative indicators characterizing the effectiveness of the activities of the structural divisions of the bank supervised by the employee for a specified period of time. Is the bank entitled to take this payment into account for income tax purposes? How detailed should be the performance indicators for which payments are made? (Expert consultation, 2012)

Question: According to an additional agreement to the employment contract concluded by the bank with the top manager being hired, the bank and the employee have reached an agreement to pay the employee the so-called entry bonus - remuneration in a fixed amount, if the employee fulfills the following conditions:

Work in a bank for at least one year;

Organization of the activities of the structural unit of the bank determined by the parties (formation of the structure, staffing, preparation of the regulatory framework);

Fulfillment of the plan according to certain quantitative indicators that characterize the effectiveness of the activities of the structural divisions of the bank supervised by the employee (growth of the deposit base, loan portfolio, the number of issued guarantees, the volume of commission income from the activities of the divisions supervised by the employee, etc.) for a specified period of time.

Is the bank entitled to include the specified payment in expenses when calculating the tax base for income tax?

How detailed should be the performance indicators for which payments are made?

Answer: In our opinion, the bank has the right to include the payment to the top manager in the form of an entry bonus as part of labor costs when calculating income tax.

In the text of the supplementary agreement to the employment contract, in order to minimize disputes during tax control measures, it is advisable:

a) designate specific values ​​of indicators, the achievement of which determines the payment of remuneration to the employee,

b) fix the procedure for assessing the fulfillment by the employee of the conditions for the payment of remuneration established by the supplementary agreement, including the bank's management body, whose competence includes the assessment, and the form of the document confirming the conduct and results of the assessment.

Rationale: According to Art. 56 of the Labor Code of the Russian Federation, an employment contract is an agreement between an employer and an employee, according to which the parties assume the following obligations:

the employer - to provide the employee with work according to the stipulated labor function, to ensure the working conditions provided for by labor legislation and other regulatory legal acts containing labor law norms, the collective agreement, agreements, local regulations and this agreement, to pay wages to the employee in a timely manner and in full;

the employee - to personally perform the labor function determined by this agreement, to comply with the internal labor regulations applicable to the given employer.

Terms of remuneration (including the size of the tariff rate or salary (official salary) of the employee, additional payments, allowances and incentive payments) Art. 57 of the Labor Code of the Russian Federation are among the mandatory conditions of an employment contract. At the same time, from the content of Art. 129 of the Labor Code of the Russian Federation it follows that the wages or remuneration of an employee are recognized:

Remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed;

Compensation payments (surcharges and allowances of a compensatory nature, including for work in conditions that deviate from normal, work in special climatic conditions and in territories subjected to radioactive contamination, and other compensation payments);

Incentive payments (additional payments and allowances of a stimulating nature, bonuses and other incentive payments).

According to the provisions of Art. 135 of the Labor Code of the Russian Federation, the salary for an employee is established by an employment contract in accordance with the remuneration systems in force for this employer. Remuneration systems, including the size of tariff rates, salaries (official salaries), additional payments and allowances of a compensatory nature, including for work in conditions that deviate from normal, systems of additional payments and bonuses of a stimulating nature and bonus systems, are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law norms (Article 135 of the Labor Code of the Russian Federation). Consequently, the issues of bonuses and the payment of bonuses to employees of a stimulating nature are regulated by labor legislation and, by virtue of the provisions of Art. Art. 5 and 8 of the Labor Code of the Russian Federation are established by local regulations.

The wages of managers and deputies and chief accountants of organizations not funded from the federal and local budgets are determined by agreement of the parties to the employment contract (Article 145 of the Labor Code of the Russian Federation).

As follows from the question, remuneration in accordance with the supplementary agreement is paid in addition to the employee's official salary. Accordingly, within the meaning of Art. 129 of the Labor Code of the Russian Federation, the remuneration in question is an incentive payment and forms the salary established by the employee's employment contract.

According to the general rule established by paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, when calculating the tax base for income tax, the taxpayer reduces the income received by him by the amount of expenses incurred, with the exception of those named in Art. 270 of the Tax Code of the Russian Federation. At the same time, expenses for the purposes under consideration are recognized as expenses (and in the cases provided for in Article 265 of the Tax Code of the Russian Federation, losses) incurred by the taxpayer in activities aimed at generating income that meet the following conditions:

Validity, which is understood as the economic justification of costs, the assessment of which is expressed in monetary terms;

The incurring of expenses is confirmed by documents drawn up in accordance with the legislation of the Russian Federation, or documents drawn up in accordance with the customs of business practice applied in a foreign state on the territory of which the corresponding expenses were made, and (or) documents indirectly confirming the expenses incurred.

The question of the validity and economic justification of expenses over the past years has repeatedly been the subject of consideration by the Constitutional Court of the Russian Federation, as a result of which the legal position of the Constitutional Court of the Russian Federation has been formed on the main points related to the interpretation of these concepts and the application of the norms of Art. 252 of the Tax Code of the Russian Federation (on the example of the Definitions of 06/04/2007 N 320-O-P and of 06/04/2007 N 366-O-P):

1) expenses are justified and economically justified if they are made for the implementation of activities aimed at generating income. At the same time, only the goal and direction of such activity matters, and not its result (paragraph 3, 4, paragraph 3 of Definition N 320-O-P, paragraph 3, 4 paragraph 3 of Definition N 366-О-P);

2) the economic feasibility of expenses cannot be assessed on the basis of their expediency, rationality, efficiency or the result obtained (paragraph 5, clause 3 of Definition N 320-O-P, paragraph 5, clause 3 of Definition N 366-O-P);

3) the expediency, rationality, efficiency of financial and economic activities can only be assessed by the taxpayer alone, since he carries out activities independently and at his own risk. So, based on the principle of freedom of entrepreneurial activity, the courts are not called upon to check the economic feasibility of decisions made by the taxpayer in the field of business (paragraph 5, 6, paragraph 3 of Definition N 320-O-P, paragraph 5, 6 paragraph 3 of Definition N 366- O-P);

Thus, the economic feasibility of the expenses under consideration, in the sense of the expediency of their incurrence, is determined solely by the bank as an economic entity and, when carrying out tax control measures, should not be disputed by specialists of the tax department.

Depending on their nature, as well as the conditions for implementation and areas of activity of the taxpayer, the costs are divided into costs associated with production and sale, and non-operating costs (clause 2, article 252 of the Tax Code of the Russian Federation). By virtue of par. 2 p. 2 art. 253 of the Tax Code of the Russian Federation, the costs associated with production and sales include labor costs, which, according to Art. 255 of the Tax Code of the Russian Federation, any accruals to employees in cash and (or) in kind, provided for by the norms of the labor legislation of the Russian Federation, labor agreements (contracts) and (or) collective agreements, are recognized, including:

Incentive accruals and allowances;

Compensation accruals related to the mode of work or working conditions;

Bonuses and one-time incentive accruals;

The costs associated with the maintenance of these workers.

Labor costs for profit tax purposes include, in particular (Article 255 of the Tax Code of the Russian Federation):

Amounts accrued at tariff rates, official salaries, piece rates or as a percentage of revenue in accordance with the forms and systems of remuneration adopted by the taxpayer (clause 1 part 2);

Accruals of a stimulating nature, including bonuses for production results, allowances for tariff rates and salaries for professional skills, high achievements in labor and other similar indicators (paragraph 2 of part 2) .

At the same time, by virtue of the provisions of Art. 270 of the Tax Code of the Russian Federation, when determining the tax base for income tax, expenses in the form of:

Any remuneration provided to management and (or) employees in addition to remuneration paid on the basis of employment agreements (contracts) (clause 21);

Bonuses paid to employees at the expense of special-purpose funds or earmarked revenues (clause 22) .

Thus, based on the provisions of Art. 255 of the Tax Code of the Russian Federation, the remuneration considered in this issue may be included by the bank in the composition of labor costs when calculating the tax base for income tax.

In terms of documentary confirmation of the costs of paying remuneration in accordance with the additional agreement in relation to the situation under consideration, in our opinion, it is advisable to take into account the following.

The payment of remuneration in accordance with the supplementary agreement is due, in particular, to the fulfillment by the structural units supervised by the employee of certain planned indicators. The question does not indicate which of the bank's management bodies and in what form decides on the determination of planned indicators for the structural divisions of the bank, as well as on the procedure for bringing information about planned indicators to the attention of the heads of all levels of the bank and employees of the relevant departments. In addition, it is logical to assume that the definition of planned indicators involves an assessment of their implementation. Accordingly, the payment of remuneration in accordance with the additional agreement should be carried out on the basis of a document generated by the authorized body of the bank and confirming the fact that the planned indicators have been met (minutes, orders, instructions, etc.).

The study of the Russian language begins for you and me from the first grade of a comprehensive school and never ends. With almost every person (regardless of his level of literacy), embarrassing and dubious situations often occur when he does not know or is not sure whether he spelled the word correctly, put a punctuation mark, whether all the stresses are in place in his oral speech, etc. This is absolutely normal.

In contrast to our general “doubt” in our own knowledge of our native language, it is worth noting that we do not know a single science as well as language. Does the same number of people daily doubt their knowledge of geography or physics? And this is not due to the fact that everyone in these school disciplines has only excellent marks. The fact is that language is the same mobile creature as we ourselves: it develops, renews itself and requires the repetition of obligatory norms we have forgotten.

One of the difficult norms for our memorization is the norm of control in the language. Let us dwell in more detail on our own mistakes in this area and correct them, and we will help school graduates with at least one task in the USE test.

Management with a preposition on an example: according to the contract or contract?

This example of frequent doubt needs to be resolved once and for all. Someone claims that the first option is considered correct, someone stands behind the second one, there are also those who think about the double norm of the language. Doubt how to say - "according to the agreement" or "agreement", removes knowledge of the rules in the Russian language.

First of all, you need to remember the school rule (look for it on the pages of the Russian language textbook for grade 3). The great Russian literature also confuses many of the 18th century, in which the ending "a" was adopted. This rule has long lost its force, and the confusion (according to the contract or contract?) Left.

Correlation of case and preposition

The dative case is required by the prepositions “thanks to”, “contrary to”, “after”, “to”, “towards”, “against”, “like”, “towards”, “according to”, “accordingly”, “in proportion” and etc.

The word "contract" has the following characteristics:

• masculine;
• ends in a consonant.

Therefore, this word is declined according to the declension table 2.

Nominative: (what?) contract.

Genitive: (of what?) contracts.

Dative: (what?) contract.

Accusative: (what?) agreement.

Creative: (by what?) by agreement.

Prepositional: (about what?) about the contract.

So, the one we are interested in has the ending "y".

There are still doubts about how to write: "according to the agreement" or "agreement"? There are no border options. There is only one correct answer.

Check the table of the second declension in the textbook for grade 3 in Russian. According to the contract or contract? The correct option is with the ending "y".

But this is not all the difficulties with the same noun and its management.

Management with a verb

In the phrase "conclude an agreement" almost no one is mistaken.

Difficulties arise most often with the plural of this noun.

According to the rule of the Russian language, the combination of a verb with a noun when managing requires an accusative case. This is clearly understood even by the single number of the given example. It remains to find out the correct form of the accusative plural of this word and clearly imagine how to say - "conclude agreements" or "contracts".

All masculine words ending in P have the ending "ы"/"и" in the accusative plural.

Be careful, do not make ridiculous mistakes in words like: "contracts", "tractors", "elections", "locksmiths", etc.

These are not all the difficulties that one has to overcome with these same "treaties" in one's speech.

We figured out the management, now to the word forms.

Plural word form

And here, of course, a dilemma immediately arises: "agreements" or "agreements" - which is correct?

The assertion that both options are acceptable and that at some jargon level this rule is acceptable is an absolute lie.

Open any dictionary (explanatory, spelling - it doesn't matter), find a dictionary entry dedicated to the contract. Immediately after the singular form in brackets is the note: "pl., -s". This note is limited to this. And it means that there can only be an ending "-s".

Thus, do not hesitate how to write and speak - "to conclude employment contracts" or "contracts". The only true option: "contracts".

After such a detailed analysis with the word "agreement" there simply should not be any difficulties, but it is still worth checking yourself.

Mini-test to test the acquired knowledge

1. To act contrary to the agreement or agreement?
2. Terminate contracts or contracts?
3. Do you need agreements or contracts?

1. Agreement.
2. Contracts.
3. Contracts.

Did all the answers match? Then there are no more questions to the contracts? And the accent?

Emphasis on the word "contract"

Dictionaries have for many centuries allowed only one pronunciation option: the stress on the last syllable in the singular form and on the penultimate syllable in the plural form. That is, right: contract and contracts. It always turns out to the last O.

How to: in Ukraine or in Ukraine?

The literary norm of the modern Russian language: in Ukraine, from Ukraine.

“In 1993, at the request of the Government of Ukraine, the variants to Ukraine(and correspondingly from Ukraine). Thus, according to the Government of Ukraine, the etymological connection of constructions that did not suit him was broken. to Ukraine and to the outskirts. Ukraine, as it were, received linguistic confirmation of its status as a sovereign state, since the names of states, not regions, are formalized in the Russian tradition with the help of prepositions in (in) and from... "(Graudina L. K., Itskovich V. A., Katlinskaya L. P. Grammatical correctness of Russian speech. M .: Nauka, 2001. P. 69).

However, the literary norm of the Russian language, according to which one should speak and write in Ukraine, is the result of the historical development of the language over several centuries. Compatibility of prepositions in and on the with certain words is explained exclusively by tradition. Wed: at school, at the institute, at the pharmacy, at the department, but: at the factory, at the post office, at the resort, at the warehouse etc. The literary norm cannot change overnight due to any political processes.

How to: according to the order, contract, order or in accordance with an order, contract, ordinance?

Correctly: according to the order, contract, order, staff list etc.

Pretext according to in modern Russian requires the dative case, correctly: according to which, not what. Already in the 19th century, the design according to which, that is, with the genitive case, was regarded as a characteristic sign of official business, clerical speech. And in modern Russian, it is not normative for official business style either. Right now it's just: according to which, that is, with the dative case.

calling?

The stress falls on the ending in all forms: calling, calling, calling, calling, the same in prefixed verbs: call, call, call back etc.

How to: in Moscow or in Moscow?

Correctly: in Moscow; in Moscow, in the city of Moscow(The last two options should be characterized as specifically clerical, i.e., used mainly in official business speech). Options in Moscow, in the city of Moscow do not comply with the literary norm.

The rule is: place name used with generic names city, village, village, farm, river, acting as an application, is consistent with the word being defined, that is, it is inclined if the toponym is of Russian, Slavic origin or is a long-borrowed and mastered name. Correctly: in the city of Moscow, in the city of St. Petersburg, in the city of Vladivostok.

The custom of not inflecting geographical names was rooted in the professional speech of military and topographers and, under the influence of this professional terminological language, has spread widely in modern speech, but it cannot be considered the norm.

Details on the declension of geographical names and the use of abbreviations before the names of cities G. and words city see Letterbook.

How to: contract or contract? How to put stress in the plural?

Strict literary norm: contract, contracts, in casual speech, the option is acceptable contract, agreement. Here is an interesting quote from K. S. Gorbachevich’s Dictionary of Pronunciation and Stress Difficulties in Modern Russian:

Now it is still difficult to say with certainty whether, over time, the accent of the contract will become as normative and aesthetically acceptable as the contract. There are prerequisites for this. Not only a part of the intelligentsia, but also some modern famous poets use the version of the contract: “But don't be afraid. I will not break our agreement, There will be no tears, no questions, not even reproach ”(O. Bergholz, Nothing will return ...). In the book “Living Like Life”, K. Chukovsky predicted that the variants of the contract, contract A will become the norm of the literary language in the future.

A small note: many people think that the variant contract, contractA - innovation in recent years. However, an indication of the admissibility of such stress in colloquial speech can be found in publications half a century old, for example, in the reference dictionary by R. I. Avanesov, S. I. Ozhegov “Russian literary pronunciation and stress” (M., 1959 ).

What letter is the word the president? How are job titles spelled?

The names of the highest state positions and titles are written with a capital letter ( President of the Russian Federation, Chairman of the Government of the Russian Federation, Prosecutor General of the Russian Federation, Ambassador Extraordinary and Plenipotentiary etc.) in the texts of official documents, for example: Decree of the President of the Russian Federation V. V. Putin.

However, outside of such usage (for example, in the text of a newspaper article), these words are written with a lowercase letter, for example: the President of Russia signed a decree, the Prime Minister criticized the deputies, the Prosecutor General brought charges etc.

Job title minister written in lower case.

Job titles like General Manager, Company President, Head of Department etc., are also written with a lowercase letter.

Which syllable is stressed in the word money?

Literary norm: money, money, about money. Option money, money, about money is considered valid in dictionaries, but obsolete.

The stress on the first syllable is retained in the saying money can not buy happiness, as well as in the title of the play by A. N. Ostrovsky "Mad Money": in "Mad Money" A. Ostrovsky.

Is it true that the word coffee now neuter?

Truth is what a word coffee can be used in colloquial speech as a noun of the middle gender, it is not true that now: we find an indication of the permissibility of such use in the dictionaries of the 1970-80s. (see, for example: Skvortsov L.I. Do we speak correctly in Russian? M., 1980). It must be emphasized: the middle gender of the word coffee(both before and now) - acceptable colloquial use; according to strict literary norm coffee(both before and now) is a masculine noun.

In which case so (same), then (same) are written together, in which - separately?

Whether or not these words are spelled separately depends on the meaning.

When scribbled also has the meaning "more" or "too", for example: this is also necessary for me; she will also take part in the round table. Separate spelling - same way- has the meaning "to the same extent", "in the same way", for example: I need it just as much as you; he is as happy as you; read the instructions and do the same.

The spellings are similar too and Same. When scribbled too has the meaning "equally, equally, also", for example: he is tired, and so am I; she will also take part in the round table. Separate spelling - Same- has the meaning "the same", "the same", for example: she wore the same dress today as yesterday.

Exercises for reinforcing this rule can be found in the "LITERATURE Textbook".

How to: miss you or miss you?

I missfor you- the old norm; by you- new. Former linguistic editions were recommended as normative only miss you, miss us, but nowadays these options compete, which is reflected in the reference books.

In the reference book by D. E. Rosenthal “Management in Russian”, it is indicated that with nouns and pronouns of the 3rd person it is correct: miss somebody, for example: miss your son, miss him. But with personal pronouns of the 1st and 2nd person pl. numbers are correct: miss someone, for example: miss us, miss you. Thus, the old norm was maintained in the reference book by D. E. Rosenthal, in modern reprints of this reference book (see, for example, the 2005 edition), this recommendation is preserved.

"Russian Grammar" (M., 1980) forms miss you and miss you regarded as variable.

In the "Dictionary of grammatical compatibility of words of the Russian language" by E. M. Lazutkina (M. 2012) management miss someone already deprecated. As a standard, this publication recommends miss someone.

And here is an option miss someone, which is also quite often asked about, is not normative, goes beyond the framework of the Russian literary language.

What conjugation of verbs ? endings -it, -yat, and in indefinite form -et, they are not included in the list of 11 exceptions ...

Fly, thunder, burn, ring - verbs of the second conjugation.

The rules for defining conjugation are as follows. The conjugation is defined indefinitely only for verbs with unstressed personal endings: II conjugation includes all verbs in - it, Besides shave, to sway, to sway(about the verb lay see answer to question no.), as well as 11 exceptions: 7 verbs ending in - et (watch, see, endure, twirl, depend, hate, offend) and 4 verbs in - at (hear, breathe, drive, hold). The rest of the verbs belong to the I conjugation.

If the personal endings of the verb drums, then the conjugation is determined by graduation; it does not matter which vowel is in the indefinite form of the verb. Yes, verbs sleep,fly, thunder, burn, ring belong to II conjugation (sleep, fly, shine, thunder, shine, ring, shine), and, for example, the verb drink - to I conjugation (drink-eat). It is important to remember that all prefixed verbs with unstressed endings derived from such verbs also belong to the same conjugation. Therefore the verb burn out second conjugation: burn out, burn out, and the verb drink - first conjugation: drink, drink.

Note that at school the second part of the rule (that in verbs with stressed personal endings the type of conjugation is determined by the endings) is often omitted, since it is necessary to determine the type of conjugation in order to correctly write unstressed personal endings. If personal endings are stressed, then they do not cause any difficulties in writing, and therefore, there is no need to think about what type of conjugation the verb belongs to.