Useful Tips

Gift Cards for Customers

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In this article you will learn how to receive gift cards Amazon, paypal, iTunes, xBox and others for free. You will only need to install the application on your phone with iOS and Android support from an official source (iTunes, Google), and then delete it. Interested, read more below.

I have been using iphone 4s for almost 2 years now. Recently I bought the fifth version at ebay.com auction, from my friend android Samsung.

Abroad, there are companies that are willing to pay money (money in the form of coupons for the Amazon store, itunes and others) for performing certain specific actions. For example, it can be installing an application, filling out a questionnaire, viewing a video clip. So, you perform actions, accumulate points and exchange them for coupons or some things at once:

amazon gift card free
gift cards itunes
gift code for google apps
promotional codes for paypal
And so on

For the first six months I didn’t receive points, I downloaded paid applications and games in iTunes using Gift Cards for iTunes (gift cards). Then I ran out of fantasy and a place on the phone. Currently I have an unused gift card itunes for $ 100. Maybe someday I will use them.

As you know, I have a crisis. I did not know where to spend the earned points further. Here other offers began to appear: Amazon gift cards. For the first month, I saved a little more than $ 55 and spent it on a set of tools. It's a shame that amazon.com paid delivery to Russia.

Further, interest and the speed of earning points and transferring them to coupons fell slightly, but still did not disappear at all. Recently, it became possible to receive promotional codes to replenish a paypal account. And as you know, many Americans use a stick (paypal.com). I use paypal to pay for purchased lots at ebay.com auction.

So, in order of popularity of the resources giving points for the execution of actions.

Points will be given to you for installing applications. The installed application must be kept in a running state for more than 30 seconds. Those. you are doing an imitation of using the program. For this you get points, and the office, which spins your application or game - an increase in the number of downloads, i.e. increase in popularity. After this time, the application can be safely removed. The installation of each application is evaluated in its own way. An average of 20 to 200 points.

Points can be exchanged for a free iTunes gift card, Amazon gift card, Xbox Live Gift Card. Each month, the exchange rate changes. On average they change:

3,000 accumulated points for a 10 dollar gift card from iTunes
7500 credits for 25 dollar gift card google
300 credits for $ 1 amazon gift card
3000 - for $ 10 VISA prepaid card
3000 - for $ 10 Skype voucher

If someone signs up for a referral link, then you will add another 200 points.
Available for iOS and Android.

AppNana-0 Gives from 30 to 4500 points (Nanas) for installing applications. 5 points for watching a short video. Here, nanases are typed much more slowly. Every day for launching the application they give 400 points.

After dialing the first 15,000 nanas, if you enter the code p10901503 in the field, you will be added 2500 points.


Depending on the chosen country, you will be offered different ways to exchange your points for gifts.

$ 5,000 paypal prepaid card for 90,000 nanas
Gift card bitcoin 5 $ for 90,000 points
$ 1 amazon gift cards for 30,000 points
Gift card playstation $ 10 for 160,000 nanases
And much more.

Each country has its own gifts. You can choose any country and exchange points earned for it with a Gift card.

Available for iOS and Android.

FeaturePoints-0Many people consider this service the best, I did not particularly like it. Here the principle is the same: give from 10 to 150 points for installing a game or application. Recently, they gave up to 150 points for reviewing applications in the Appstore.

The accumulated points can be exchanged for

3000 points on a $ 5 paypal.com card
200 points per app on the App Store
6000 points for $ 10 in iTunse account
6000 points for 10 $ gift card for Xbox
1800 points at $ 3 Amazon gift card

Here I like the referral system. You will receive up to 50% bonus points for each application that your referral has installed. When registering using this link, you will be credited with initial bonus 50 points.

Available for iOS and Android.
Code for points - E9T3B6

An interesting site. For installing applications give from 2 to 500 points. They can be exchanged, for example, for

5000 points on a $ 10 iTunes card
1000 - 2 $ gift card Amazon.com
7500 - $ 15 gift card for Xbox

There is a referral system. After registration, you will be credited with 250 points, and referral - 50 starting points.

Available for iOS and Android.
Code for 50 starting points - ceyctoge

This site has appeared recently. Now offers interesting suggestions about installing applications and receiving bonus gift cards. For installing the application give from 10 to 100 points (tokens).

Earned points can easily be exchanged for:
Amazon.com Gift Cards
Coupons paypal.com
Gift Cart for iTunes
Bitcoin Card
And much more

On average, it turns out for 300 tokens they give 1 dollar in the form of a gift card. 300 tokens are 3 to 10 completed tasks.

Gift Card Findings

I use these sites almost every day. I spend about 5-30 minutes. Total per week comes from 10 to 25 dollars, which are exchanged for gift cards.
Some tricks:

When you register on these sites, a profile is set up on the phone. If you have more than one cell phone with support for iOS and Android, then no one bothers to register several. At the same time, you make one phone the main one, and the rest its referral. For this, bonuses will be added to your main phone.

Go to applications via wifi and 3G. It happens that through wi-fi some applications are shown, and through the Internet of a cell phone - others. How to explain this, I do not know.

(A breakthrough in marketing and a headache for an accountant)

Competition for a poor buyer has sharply intensified. You can make customers fork out with the help of such a marketing move as giving out gift cards to customers. How to do everything right so that the innovation instead of profit does not turn into problems with tax inspectors and unnecessary "administrative costs"?

Legal aspect

The meaning of gift cards is to stimulate sales and increase revenue. That is, in fact, the organization receives an interest-free loan from the buyer and “binds” the client to itself. After all, the latter, in order to buy the card, you need to contact you. And if the face value of the card itself is not enough, then additional profit is provided.

The use of gift cards in the company's practice has some features. The offer of such cards in terms of civil law is a public offer. The purchase of a card by a buyer is recognized as the acceptance of your offer (clause 3 of article 438 of the Civil Code of the Russian Federation). Acceptance must certainly be complete and unconditional. That is, if the program of selling gift cards over time involves a decrease in the face value of the card or other unpleasant features (reflected, for example, on the .1255 page of the bonus program), the client who bought the card agreed in advance with this.

With or without a cashier?

Gift cards are usually sold in cash. This immediately raises the question of the use or non-use of cash registers (CCP). The fact is that KKT is used in cash (or using bank credit cards) in the case of the sale of goods, work or services (paragraph 1 of article 2 of the Law of May 22, 2003 N 54-ФЗ "On application cash registers when making cash payments and (or) settlements using payment cards ").

According to Moscow tax specialists, the organization is obliged to use cash register equipment and break through a cash receipt on the day of the sale of gift cards, as well as at the time of payment for goods or services with a gift card. The check makes its way to a separate section of the KKT (Letter of the Federal Tax Service of Russia for Moscow on August 4, 2009 N 17-15 / 080428).

But back to civil matters. After all, the sale of a gift card can not always mean advance payment for the goods (services). Recall that a public offer (which is the sale of cards) is an offer that sees the will of the client to conclude an agreement on certain conditions. And here it all depends on the talent of the lawyers of the company. After all, is the issuance of a card a pre-payment or not, they determine the internal documents of the organization (Regulation on the campaign, etc.).

Note. Gift cards for their

If gift cards are distributed by the organization not only among customers, but are also presented as an incentive to their own employees, then personal income tax must be paid.

The fact is that payment to the employee (in whole or in part) of goods (work, services) or property rights is recognized as income received in kind (paragraph 1 of paragraph 2 of Article 211 of the Tax Code of the Russian Federation). The attribution of income in the form of the value of gift cards to gifts, bonuses or other types of income depends on the documentation of the payment of income. If the issuance of gift cards to employees is made out as a gift received from the organization, then cards with a face value of up to 4000 rubles. Personal income tax is not taxed.

A similar conclusion was made in the Letter of the Ministry of Finance of Russia dated September 17, 2009 N 03-04-06-01 / 240.

Lottery Experiments

The sale of cards may, for example, be payment by customers for participation in a stimulating lottery. On gift cards, you can also indicate (in small print, of course) that the card is not a means of payment for goods (work, services). By the way, to organize a stimulating lottery, you do not need to get permission - just notify the Federal Tax Service in advance. Even if the tax authorities try to refuse to carry it out, responsibility for holding a stimulating lottery in case of its prohibition by the tax service is not provided. And the “non-winners” will be those cardholders who, for whatever reason, did not arrive on time in order to exchange them for the goods - “winnings”.

Since participation in the lottery is not a service (service is the performance of actions on the instructions of the customer) by virtue of the provisions of Article 779 of the Civil Code, then the application of CCV is not necessary here.

Thus, whether or not to use CCP depends entirely on which “sauce” cards will be distributed. But for those who do not seek unnecessary questions from the tax side, this “sauce” should be properly worked out. Until now, KKT is better to apply, at least in Moscow.

Accounting

Cash from the sale of gift cards will not be recognized as revenue in accounting. The fact is that such receipts do not meet the requirements of Clause 12 of PBU 9/99 “Organization Incomes” (approved by Order of the Ministry of Finance of Russia of May 6, 1999 No. 32n) - the sale of a card does not transfer ownership of the product to the buyer. Although everything, of course, depends on the conditions for issuing cards. If the internal documents of the company (with which you must remember to acquaint the buyer) provide for the transfer of property rights, then accounting will be similar to the sale of the goods themselves. In most cases, gift cards are considered as an advance payment for a product (work, service).

The registration of "plastic" (gift cards) and its movement are reflected in the off-balance account 006 "Forms of strict reporting." The occurrence of liabilities related to the issuance of a card is accounted for in the debit of account 009 in the amount of the card limit, and repayment - on a loan for the purchase price of the owners of these cards. Also, on loan 009 of the account, the nominal value of cards that were never exchanged for goods before the expiration date is reflected.

As you know, off-balance sheet accounts do not have a double entry. Therefore, transactions will be reflected in accounts 006 and 009 in parallel, and not as a double entry. The costs of manufacturing cards will be attributed to the debit of account 44 "Costs of sale". To account for obligations to gift card buyers, it is worth using a separate sub-account on account 62 “Settlements with buyers and customers”. Since money is not considered de jure revenue, we will reflect it on account 98 "deferred income" (sub-account 98-1 "income received on deferred account").

How to pay taxes

VAT. When selling a gift card, the organization accrues VAT on the partial payment against future deliveries of goods (Clause 1, Article 154 of the Tax Code of the Russian Federation). The tax is calculated at the estimated rate of 18/118. When exchanging cards directly for goods, the cost of goods paid with a card and cash (or only a card) is taxed at a rate of 18 percent. Then the VAT accrued on the sale of the gift card will be accepted for deduction (paragraph 8 of article 171, paragraph 6 of article 172 of the Tax Code).

When cards are distributed free of charge, including for advertising purposes, VAT must be calculated on the basis of the sale prices of the goods for which the cards are to be exchanged, or based on the face value of the card. The fact is that according to paragraphs. 1 p. 1 Article 146 of the Tax Code of the Russian Federation, the transfer of ownership of goods at no cost is recognized as the sale of goods (works, services). A similar conclusion was made in the Letter of the Ministry of Finance of Russia dated March 31, 2004 N 04-03-11 / 52.

As a rule, goods on gift cards are sold to individuals for cash. Issuing an invoice in this case is not required, but only if a cashier's check or strict reporting form is issued. Cases where instead of CCP it is possible to issue a strict reporting form are provided for by the Law of May 22, 2003 N 54-ФЗ "On the use of cash registers in cash settlements and (or) settlements using payment cards" (more on this topic read in the journal "Calculation" N 11 for November 2009, pp. 62 - 66).

If you buy a gift card, then when you receive money for it you need to issue an invoice no later than five calendar days from this moment (paragraph 3 of article 168 of the Tax Code of the Russian Federation). If a card exchange for goods occurs within a five-day period, then an invoice for advance payment is not issued (Letter of the Ministry of Finance of Russia dated March 6, 2009 N 03-07-15 / 39).

Income tax. The costs of the manufacture, delivery and storage of cards to be sold are included in full income tax expenses (Article 252 of the Tax Code of the Russian Federation). The economic justification will be to attract additional buyers.

More complicated with cards distributed for free. There is a limitation on advertising costs. Thus, the acquisition (production) of prizes awarded to the winners of raffles during mass advertising campaigns, as well as funds allocated for other types of advertising, are included in expenses in the amount of not more than 1 percent of revenue. Obviously, free gift cards just fit that definition.

Organizations using the accrual method reflect income at the time of the transfer of the gift card to the client. Income arises in the quarter when the goods will be sold to the buyer or the validity of the never-purchased card expires.

After the expiration of the period during which the customer could “buy” his card, the money from its sale should be included in non-operating income as received free of charge (Clause 8, Article 250 of the Tax Code of the Russian Federation). If the conditions for distributing cards do not provide for the return of the balance of unspent money, then the same should be done if the client did not use the entire face value of the card when purchasing goods. Recall that the costs of the manufacture, delivery and storage of non-commodity cards are included in non-operating expenses (paragraph 20, paragraph 1, article 265 of the Tax Code of the Russian Federation).

UTII. If, according to the internal regulation on the bonus program, gift cards are an advance payment for goods, such transactions fall under the definition of retail for UTII purposes. It is enough for organizations that have switched to this special regime to pay the “imputed” tax, focusing on the established ratios. The amount of revenue does not matter.

STS Organizations that have switched to "simplification" pay a tax depending on the method of recognition of income. With the cash method, income is determined only at the time of receiving money for a gift card. Its further “merchandising” is not important for taxation. And with the accrual method, the tax accounting procedure is similar to the method described for income tax.

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