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| 골프회원권 및 골프라운딩 비용의 회계처리 |
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이정회계법인 
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Question:
법인 명의로 골프회원권을 구입하여 이를 무형자산으로 계상하고 감가상각한 경우 세법상 비용인정이 되는지요? 또는 이 회원권을 사용하여 라운딩을 할 경우 세법상 비용인정이 되는지요 ?
Answer:
회사명의로 골프회원권을 구입하여 무형자산으로 계상하고 회원권 기간동안 상각하여 비용처리한 것은 “업무 무관 자산” 이므로 세법상 손금으로 인정되지 아니함. (근거 규정 Decision No. 149/2001-QD-BTC, 2001년 12월 31일 )
또한 동 회원권을 사용하여 동반자 (회사의 손님 등) 와 라운딩을 하고 이 비용에 대한 세금계산서를 받았을 지라도 이는 “업무 무관 비용” 이므로 , 세법상 손금으로 인정되지 아니함. (근거 규정 Point 1, Item III, Point 6, Item IV - Circular No. 128/2003/TT-BTC , 2003년 12월 22일)
이와 관련한 국세청 공문 전문
THE FINANCE MINISTRY
The General Department of Taxation
No.: 1384/TCT-DTNN
Re: Guidance on the expenses buying golf-links’ member card and fee of playing golf
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
Hanoi, April 10, 2007
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To: The Dong Nai Department of taxation
In response to Official Letter No. 236/CT-TTHT of January 31, 2007 of the Dong Nai Department of Taxation Vietnam Company requests for the guidance on enter in the accounting book the expenses buying golf-links’ member card and fee of playing golf. The General Department of Taxation gives the following opinions:
Pursuant to the provisions of Accounting Standard No. 3 (tangible fixed assets) and Accounting Standard No. 4 (Intangible fixed assets) were ordained and promulgated at Decision No. 149/2001-QD-BTC dated December 31, 2001 of The Ministry of Finance; Following at Point 1, Item III, Point 6, Item IV of the Ministry of Finance’s Circular No. 128/2003/TT-BTC dated December 22, 2003: golf-links’ member cards (date time or non-limited time) were used by Board of Directors or the guest of company which are not fixed assets used in production and business. So that the expenses buying golf-links’ member card can not be accounted as reasonable expenses. Concurrently, the company can not calculation the depreciation of golf-links’ member card as reasonable expenses for purpose of calculation of taxable income.
Expenses arise while the above subject (Board of Directors or the guest of company) play golf that do not concern with revenue and taxable income. Therefore it shall not constitute reasonable deductible expenses for purpose of calculation of taxable income.
The General Department of Taxation hereby gives its reply to Dong Nai Department of taxation for the latter’s knowledge. For the General Director of Taxation
Deputy General Director
PHAM VAN HUYEN
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| 기사입력: 2007/11/28 [13:37] 최종편집: ⓒ vietnam2day |
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