In particular this applies to the cost of repairs. How to execute documents for repairs? What is the procedure for accounting work performed by contractors? These and other issues often arise in Accountants hotels. Accountant must surely qualify these works. Will depend on financial and tax accounting for such costs. In practice, the tax authorities in case of spot-check is not overlook such cost items as the repair work. Therefore, the accountant must know what he will guide us in the case of the presentation to him of claims from tax authorities.

In modern conditions the majority of hotel primary source of income from sale of residence are not 'off the rack', as it was a few years ago, and from the provision of hotel services under the contract. At the same time as buyers emerge as tour operators and companies that contract for accommodation of tourist groups and their employees, respectively. And in fact, and in another case the hotel provides payments to the person who contracted, ie legal entity. Although the contract for hotel services and is considered a public contract in accordance with Article 426 of the Civil Code (hereinafter – Civil Code), this rule applies only to the calculations hotels with physical persons. In the calculations of the hotel with the organizations subject to the provisions of Chapter 39 'paid services' of the Civil Code. As practice shows, the terms of such agreements do not always comply with legal requirements or contain the 'pitfalls' is not dangerous to the execution of their obligations to the hotel guests, but because of the presence in them of accounting and tax risks.

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