For the taxation at the simplified tax system of a management company it is better to register agency service in the contract The Ministry of Finance agrees with ФНС that the management company applying the simplified tax system, should include the sums listed by it ресурсоснабжающим to the organisations for put power resources in structure of incomes. An exception are situations when in the management contract that the operating organisation acts in a role of the agent is underlined. Thus department pays attention to the following nuance: the transaction with the third parties the agent who is speaking on behalf of the name, but at the expense of the principal, should be made after the conclusion of the agency contract and only in interests of the principal. In this case the management company has the right to consider as a part of incomes only agency compensation. More in detail about it is in the letter from 24.08.12 № 03−11−06/2/114.
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