Евгений Шелест
Wavebreakmedia / Depositphotos.com
Соответствующая информация опубликована на официальном сайте Федеральной палаты адвокатов. Президент ФПА РФ, Юрий Пилипенко, сообщил, что не согласен с разъяснениями финансистов, согласно которым расходы на добровольное медицинское страхование и медицинскую помощь, а также на приобретение транспортного средства и повышение квалификации не могут считаться непосредственно связанными с оказанием юридической помощи. Юрий Пилипенко считает, что позиция министерства противоречит законодательству. Он отметил, что повышение квалификации является обязанностью, а не правом. Если адвокат не выполняет эту обязанность, его статус может быть прекращен, так как качественное осуществление адвокатской деятельности невозможно без повышения квалификации.
Кроме того, поскольку возможно документальное фиксирование необходимых поездок в интересах доверителей, расходы на приобретение транспортных средств должны учитываться в составе профессионального налогового вычета.
Признаются ли налоговыми агентами посредники при аренде, в том числе участвующие в расчетах с физлицами? Узнайте из материала «НДФЛ с доходов физических лиц от сдачи имущества в аренду» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!
Что касается добровольного медицинского страхования, то, например, ИП могут учитывать в составе профессионального налогового вычета расходы на все виды медицинского обслуживания. Таким образом, рекомендации Минфина России нарушают единый подход к налогообложению самозанятых лиц, поскольку это ставит адвокатов в неравное положение по отношению к другим категориям граждан.
Чтобы исправить ситуацию, ФПА РФ обратится в Минфин России и Минюст России.
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