Answers to frequently asked questions from taxpayers

1. What is a single tax notice?

There is no definition of “Single Tax Notice”.

In accordance with Article 52 of the Tax Code of the Russian Federation, a tax notice may contain data on several taxes payable. Previously, if an individual had several objects of taxation for different taxes, for example, a vehicle and an apartment, corresponding separate tax notices were sent to his address.

Since 2011, the formation of a tax notice is carried out depending on whether an individual has objects of taxation for one tax or several taxes subject to payment (land tax, transport tax, property tax for individuals). The tax notification form, approved by order of the Federal Tax Service of Russia dated January 1, 2001 No. ММВ-7-11/479@, allows you to reflect in one notification all the taxpayer’s obligations for the above taxes.

2. What are the advantages and disadvantages of introducing a single tax notice?

A tax notice is essentially a visualized calculation of an individual's obligations made by the tax authority.

As before, the new form contains information about the object of taxation, the tax base, the tax rate, the amount of tax, the amount of benefits, and the payment deadline.

The advantage of the new tax notice form is that it allows the taxpayer to see in one document information on all tax obligations and amounts of taxes that he must pay.

3. What was the previous procedure for paying property taxes?

There have been no changes in the payment of property taxes. As before, payment documents for payment of the tax(s) for which individuals make payments are attached to the tax notice.

Currently, taxpayers who have credit cards with Sberbank of Russia, Gazprombank, Promsvyazbank, St. Petersburg Social Commercial Bank, QIWI Bank, Sudostroitelny Bank, Tavrichesky Bank, having received a tax notice, can pay it using the document index, which is located in the upper left corner of the payment document.

4. What are the due dates for property taxes for 2011?

The deadline for paying property tax for individuals is November 1, 2012, and transport tax is due for November 6, 2012.

Land tax is paid by individuals within the time limits established by the regulatory legal acts of the representative bodies of the municipalities on whose territory the land plots are located.

5. When will taxpayers receive their 2012 tax notice?

Tax authorities will send tax notices for payment of taxes no later than September of the current year.

6. The procedure for paying property taxes: are taxes for all property as a whole summed up or is the tax on each type of property calculated and paid separately?

The amount of each property tax is credited to the budget according to a separate budget classification code. Thus, payment for each property tax is made separately.

It should be borne in mind that if an individual has several taxable objects for one tax (for example, two land plots) administered by one tax authority, then in this case one payment document will be generated for the payment of the tax amount calculated in relation to these objects .

8. What to do if the property is registered with different Federal Tax Service (for example, a summer cottage in a settlement, and an apartment in the city)?

A tax notice must be received separately from each municipality at the location of the taxable object.

One notification by the tax authority will be sent if taxable objects owned by an individual are under the jurisdiction of one inspectorate.

9. In what order do tax authorities process citizens’ requests using the application form that is received by the taxpayer along with the tax notice?

The taxpayer application form, which is printed and sent with the tax notice, is necessary to clarify information if the taxpayer discovers inaccuracies or unreliable information in the tax notice. Using this form, the taxpayer can contact the tax office from which the tax notice was sent and report inaccuracies or unreliable information.

The application form has three sections:

1. “The object of taxation, information about which is contained in the tax notice, does not belong to me by right of ownership, possession, or use.”

In this section, the taxpayer can indicate information about objects that are reflected in the tax notice, but have already been sold by the taxpayer, or have never been owned.

2. “The tax notice does not contain information about the objects of taxation.”

This section provides information about those objects that belong to the taxpayer by right of ownership, but they are not reflected in the tax notice and the tax is not calculated on them.

3. “The tax notice contains incorrect information.”

This section indicates information about the object of taxation reflected in the tax notice, in the characteristics of which an error was detected, for example, the tax base was incorrectly indicated (i.e., the number of horsepower of the vehicle, the cadastral value of the land plot, the inventory value of the property), or the share in the right to the object of taxation, or the period of ownership of the object, etc.

The taxpayer can send an application to the address in paper form by post, dropping a letter in the mailbox at the inspectorate or electronically through the website of the Federal Tax Service of Russia.

Tax authorities, upon receiving applications from taxpayers, consider them in the general manner within the time limits established for consideration of citizens' applications.

First of all, the information specified in the application is clarified using the tax authorities’ database. If a technical error occurs, it is corrected and the taxpayer is notified about it. If the error affected the tax amount, the tax amount is recalculated and a new tax notice is sent to the taxpayer.

If there is no information in the tax authority's database or there is a discrepancy between the information specified in the Application and the information contained in the tax authority's database, the tax authority sends a request to the registration authorities that provided the information on the basis of which the tax was calculated.

After receiving a response from the specified authorities confirming the taxpayer’s data, appropriate changes are made to the tax authority’s database and the response is sent to the applicant.

If changes made to the tax authority's database affect the amount of tax, the tax authority recalculates and generates a new tax notice, which is sent along with the response to the taxpayer.

11. How do tax authorities provide feedback to taxpayers based on the results of consideration of an appeal?

The tax authorities send a response to the taxpayer either by postal address or by email specified in the application.

12. What should I do if I receive an erroneous tax notice (incorrect address or list of property)? Where to contact? Should I pay or wait for recalculation?

Using the application form sent along with the tax notice, you can also report problems of incorrectly sending a tax notice (in the “additional information” section).

13. What happens if the tax is not paid on time?

A requirement to pay tax is a notification to the taxpayer about the unpaid amount of tax, as well as about the obligation to pay the unpaid amount of tax within the prescribed period.

The requirement to pay the tax must be sent to the taxpayer no later than three months from the date of discovery of the arrears (i.e., the next day after the payment deadline).

A penalty is accrued for each calendar day of delay in fulfilling the obligation to pay a tax or fee, starting from the tax payment day following the tax payment date established by the legislation on taxes and fees.

14. What if the tax is not calculated by the tax authority due to the lack of information about real estate or vehicles owned by an individual?

If the property tax for individuals, transport and land taxes have not been calculated for any reason (for example, the tax authority does not have information about real estate and vehicles owned by an individual), the tax authority, upon receipt of such information, has the right recalculate tax for the three years preceding the year the tax notice was sent.

That is, a taxpayer who did not contact the tax authority on time with the question of non-receipt of a tax notice may receive it in the next tax period, but not in one year, but in two or three, depending on the year of acquisition of the property.

Department of registration, accounting and work with taxpayers

If you have not received supporting documents, we recommend:

• accept mail in the “Referent” program, update the page in “Online Sprinter” or click the “Exchange” button in “1C-Sprinter”;
• check the information about the functionality of the Federal Tax Service in the section. This section publishes information about technical work and the estimated time frame for restoring the functionality of regulatory authorities. If there is no information about technical work and the regulated period during which the documents should have been received has expired, we ask you to provide us with the following information:
  • dates for sending reports;
  • types of reports that were not responded to;
  • your contact information (full name and telephone/e-mail).

This can be done in any way convenient for you:

• Leave a message in the web chat on the main page of our website or in the “ ” topic;
• by mail ;
• by phone +7 (495) 730–73–45.

We will contact the Federal Tax Service and do everything possible to help you resolve this issue as soon as possible.

Important. If, within the prescribed period, in response to a VAT return sent to any Federal Tax Service Inspectorate, you have not received an “Acceptance Receipt,” we recommend that you contact the desk audit department or the control and analytical department of the Federal Tax Service Inspectorate to which you sent the declaration and find out what to do. so that the VAT return is considered submitted.
Contacts of all Federal Tax Service Inspectors are available on the website www.nalog.ru in the section “Contacts and Appeals” - “Contacts of Inspections”.

How to send an unformalized document to the Federal Tax Service

It is recommended to submit unformalized reporting in agreement with the Federal Tax Service with which your organization is registered.

To send an informal letter to the Federal Tax Service, you must:

In the Taxcom-Docliner program:

• On the “Preparation” tab, click on the “Create document” - “Federal Tax Service” - “Appeal” button;
• Fill in the required fields, add attachments (if necessary), click “Create”.

After clicking the “Create” button on the “Preparation” tab, a file will appear ready to be sent to the inspection, which must be sent as a regular report.

Investment requirements:

In the Referent program:

• on the “Output Control” tab, click on the “Taxpayer’s Written Appeal” button located in the top panel of the program,
• fill in the required fields and attach the document.

After clicking the “Generate” button, a file will appear on the output control of the program, ready to be sent to the inspection, which must be sent as a regular report.

Investment requirements:

In "Online Sprinter":

• On the “Drafts” tab, click the “Create” button.
• Select “Appeal to the NO” on the left, “1166102 - Apply to the tax authority” on the right and click “Go to editing”.
• Fields marked in red are required. We also recommend that you check the automatically filled fields. If the data is not automatically specified or is incorrect, you can make changes in the “Settings” section. The fields “(taxpayer)”, “TIN:”, “Residence address in the Russian Federation:” can be filled in on the “Details” tab. Fields “Checkpoint:”, “Inspectorate of the Federal Tax Service of Appeals:” - on the “Control authorities” tab. Data about the signatory - on the “Officials” or “Authorized Person” tab.
• Attachments can be added using the Upload button.

In 1C-Sprinter:

• open the directory “Regulated and financial reporting” → “Exchange Journal”;
• go to the “Federal Tax Service” tab → “Outgoing documents”;
• Click the “Add” and “Submit” buttons.

Example of filling out a power of attorney

Power of attorney No.__

Moscow __ ___________20__

Limited Liability Company "Name of the Organization", TIN XXXXXXXXXX, KPP XXXXXXXXX, OGRN XXXXXXXXXXXXXX, represented by the director Ivanov Sergey Lukich, acting on the basis of the Charter, authorizes Elena Mikhailovna Gromova (passport XX XX N XXXXXX, issued by the Department of Internal Affairs ___ for the city _______________, code divisions XXX-XXX) represent the interests of the Limited Liability Company "Name of the Organization" in the tax authorities of the Russian Federation and perform all necessary actions for this, including signing on behalf of the director of the Limited Liability Company "Name of the Organization" accounting and tax reporting, submitting, requesting and receive any documents on behalf of the Limited Liability Company “Name of the Organization”.

This power of attorney has been issued for a period of three years without the right of substitution.

Director of LLC “Name of the Organization” Ivanov S.L.

How to create an off line request to the tax authority

In the "Referent" program

• launch the “Referent” program;
• go to the “Output control” tab;
• select the menu item “Actions” → “Create” → “Federal Tax Requests”.

The “Federal Tax Requests” window will open. If you have several organizations, you need to select the one on behalf of which you want to send the request and click the “OK” button.

A form will then appear to fill out your request. In this form you need:

• in the “Direction of the Federal Tax Service” field, select from the drop-down list the code of the tax authority to which the request is sent;
• in the “Responsible person” field, select the full name of the owner of the signature key certificate;
• in the “Taxpayer” field, indicate the organization for which the request is being generated;
• in the “Final Federal Tax Service Inspectorate” field, indicate the tax authority with which the organization is registered;
• in the “Response Form” field, select from the drop-down list the type (format) of the electronic document that you will receive in response;
• in the “Request code” field it is indicated which document needs to be received from the tax office:
• a certificate on the status of payments for taxes, fees, penalties and fines;
• extracting transactions for settlements with the budget;
• list of tax returns (calculations) and financial statements;
• act of reconciliation of calculations for taxes, fees, penalties and fines;
• a certificate confirming the fulfillment by the taxpayer (payer of fees, tax agent) of the obligation to pay taxes, fees, penalties, fines.

After filling out the form, click on the “Create” button, the generated request will appear on the “Output control” tab, and you can successfully send it to the inspection.

Using the “Online Sprinter” service

To generate a request you must:

• in “Online Sprinter” select the side menu item “Drafts”;
• in the upper left corner click the “Create” button;
• select the element “Request ION” from the list of documents;
• From the “Select document form...” drop-down list, select the form, fill it out and click on the “Submit” button.

In PC "1C-Sprinter"

To generate a request you must:

• in the “Regulated and Financial Reporting” section, open the “Exchange Journal” menu (in “Enterprise Accounting” 3.0 “Exchange Journal” is located in the “Administration” menu);
• open the “Federal Tax Service” tab;
• go to the “Requests” tab and click the “New” button;
• fill in the required fields and send the request.

Purchase/sales books appear empty even though they were filled

If the purchase/sales books appear empty after unloading from the accounting program, you need to check the line “Indication of the relevance of previously submitted information” (line code 001 ):

• Number 0 must be entered if information under this section was not provided in the previously submitted declaration (or if inconsistencies are identified in them).
• Number 1 must be entered if the information previously submitted to the Federal Tax Service is current, reliable and has not been changed.

If the number 1 is entered, the section will be empty.

To send the purchase/sale book to the Federal Tax Service completed, you must enter the number 0 in line 001.

When checking additional sections in the VAT return, the message “The structure of the XML file is broken. The file cannot be processed"

This message appears if the report contains service characters "<>&’”” in the wrong place.

"Transport services: accounting and taxation", 2012, N 3

The opinion of the tax authorities, whatever it may be, objective or subjective, is usually of interest to taxpayers. Gone are the days when official clarification could be found on almost any issue. Today, this work is carried out by the financial department, which does not explain all the difficulties that arise in the practice of taxpayers. To help them, tax officials provide informal explanations by posting them on their websites. The author decided to turn to the federal website<1>Federal Tax Service, selecting issues that will interest carriers (and not only them).

<1>http://www.nalog.ru.

Question: The company bought a car. The seller deregistered the car with the traffic police and handed it over to the new owner, but he cannot use the car in his business, as it requires major repairs. The vehicle is in a car service center and has not yet been registered with the traffic police. Who should pay the transport tax in this case?

In this case, no one has to pay transport tax. Until the car is registered with the traffic police in the name of the company (the new owner), it has no obligation to remit tax. The selling organization will also not pay tax. This obligation of the seller ceased from the month following the month the car was deregistered with the traffic police. The company (new owner) will begin to pay transport tax only from the month in which it registers the car with the State Traffic Safety Inspectorate (clause 3 of Article 362 of the Tax Code of the Russian Federation).

Question: The company bought a forklift that will work on the territory of the enterprise without leaving it. Do I need to pay transport tax?

Only duly registered vehicles are subject to transport tax. The forklift is a self-propelled construction equipment. Rostechnadzor is responsible for registering forklifts. According to paragraphs 1, 2 of the Decree of the Government of the Russian Federation of August 12, 1994 N 938, such equipment must be registered only if its engine exceeds 50 cubic meters. see If a company purchased a forklift with an engine exceeding the specified capacity, it must pay transport tax. Its registration and imposition of transport tax do not depend on where exactly the forklift is used.

Question: Who provides tax authorities with information for calculating transport tax paid by individuals? In what order are they recognized as payers?

Bodies carrying out state registration of vehicles are required to report to the tax authorities at their location about vehicles registered or deregistered with these bodies, as well as about the persons to whom these vehicles are registered (clauses 4, 5 of Article 362 Tax Code of the Russian Federation):

• within ten days after their registration or deregistration;
• annually before February 1 - all information about vehicles and the persons on which they are registered for the past calendar year, as well as about all related changes that occurred during the previous calendar year.

Based on this information, tax authorities register the car owner as a transport tax payer within five working days and, within the same period, are obliged to issue (send by registered mail) to the organization (individual) a notice of registration with the tax authority in the prescribed form.

Question: Who is the payer of transport tax if there is a power of attorney for the right to own a vehicle?

For vehicles registered to individuals, acquired and transferred by them on the basis of a power of attorney for the right to own and dispose of a vehicle before July 29, 2002, the payer is the person specified in such a power of attorney. Persons in whose name the vehicles were registered must notify the tax authority at their place of residence about the transfer of the car on the basis of a power of attorney. For vehicles transferred by proxy after July 29, 2002, payers are the individuals on whom the vehicle is registered (Article 357 of the Tax Code of the Russian Federation). They pay transport tax on the basis of a tax notice sent by the tax authority at the place of registration of the taxable vehicle.

Question: Can individuals pay taxes through ATMs and terminals? What supporting document is needed? Why can't legal entities do this?

Payment of taxes can be made through ATMs and terminals owned only by a credit institution (Clause 3, Article 45 of the Tax Code of the Russian Federation). Transferring funds through payment agents and bank payment agents, including using payment terminals and ATMs owned by them, is contrary to the provisions of the Tax Code of the Russian Federation. Confirmation of making tax payments through terminals and ATMs is a check order, which contains all the necessary details for identification by the tax authority of the payment, payer and recipient of funds (joint Letter of the Federal Tax Service of Russia and the Central Bank of the Russian Federation dated 01.08.2011 N 34-4-1/12454 @/12/2597). It remains to add that taxes are paid by legal entities through their bank accounts. Payment of taxes in cash is provided for individuals.

Question: The accountant made a mistake when transferring taxes. How can I clarify my payment? Is it possible to clarify by correcting the payment for one tax to another?

Payment clarification is carried out only when funds are credited to the appropriate account of the Federal Treasury (the corresponding subject of the Russian Federation). The taxpayer submits to the tax authority at the place of his registration an application about the error, attaching a settlement document confirming payment of the tax, with a request to clarify the basis, type and identity of the payment, tax period or payer status, KBK. In this case, the clarification of the last indicator is carried out within the same tax to which the BCC belongs. Information on the receipt of taxes (fees) administered by tax authorities can be viewed in the report on Form 1-NM, posted on the official website of the Federal Tax Service in the heading "Statistics and Analytics" in the sub-heading "Analytics and Tax Statistics", section "Summary data of statistical tax reporting ".

Question: Who has the right to switch to a simplified taxation system based on a patent? In what territory can a patent taken be valid? How is its value determined? Do individual entrepreneurs using the simplified tax system based on a patent submit a tax return?

Individual entrepreneurs carrying out the types of business activities specified in clause 2 of Art. 346.25.1 of the Tax Code of the Russian Federation, has the right to switch to patent “simplified”. A patent is valid only in the territory of the region where it was issued. A taxpayer who has a patent has the right to apply for another patent in order to apply the “simplified tax” in the territory of another constituent entity of the Russian Federation (clause 5 of Article 346.25.1). The annual cost of a patent is determined as the percentage share of the potential annual income established for each type of activity established for each type of activity by an entrepreneur that corresponds to the tax rate (clause 6 of Article 346.25). Tax declarations by patent “simplified” taxpayers are not submitted to the tax authorities (clause 11 of article 346.25.1).

Question: The tax authority conducts an on-site audit of the organization. During the inspection, does he have the right to call a former employee of the organization being inspected to testify as a witness? What to do in case of disagreement with the inspection report and the report on the discovery of facts indicating tax offenses provided for by the Tax Code of the Russian Federation?

Article 90 of the Tax Code of the Russian Federation gives tax authorities the right to call any individual to testify, regardless of the fact that such a person is in an employment relationship with the organization being inspected. In case of disagreement with the act drawn up based on the results of a tax audit, and the act on the discovery of facts indicating tax violations, they can be challenged within 15 working days by submitting written objections to the tax authority that conducted the audit and drew up the act (Art. Art. 100, 101.4 Tax Code of the Russian Federation). In objections, it is advisable to indicate the details of the disputed act and arguments refuting the tax claims of the inspectors - objections must be motivated. It is advisable to attach additional documents confirming the taxpayer’s position to written objections.

Question: What is the basis for ordering an audit of the completeness of tax payment in connection with transactions between related parties? What taxes are calculated and paid when checking the price of a transaction between related parties? What is considered a market price?

Verification of the completeness of tax payment in connection with transactions between related parties is carried out on the basis (clause 1 of Article 105.17 of the Tax Code of the Russian Federation):

• notifications of controlled transactions;
• notifications of the territorial tax authority about the identification of facts of controlled transactions in respect of which the company has not submitted notifications;
• information on identifying a controlled transaction by the Federal Tax Service during a repeat on-site tax audit.

Checking the price of a transaction between related parties may affect the completeness of calculation and payment of income tax, personal income tax, VAT (if one of the parties to the transaction is a tax defaulter or a person exempt from the duties of the payer), mineral extraction tax.

Prices used in transactions whose parties are persons who are not recognized as interdependent, as well as income (profit, revenue) received by persons who are parties to such transactions are recognized as market prices. When comparing the terms of transactions between related parties with the terms of transactions between persons who are not related parties, exclusively publicly available sources of information are used. If the chapters of part two of the Tax Code of the Russian Federation, regulating the issues of calculation and payment of certain taxes and fees, define other rules for determining the price of goods (work, services) for tax purposes, then these special rules of the Tax Code of the Russian Federation are applied.

* * *

In conclusion, we note another interesting section on the Federal Tax Service website (“Control work”), which contains a list of the most common violations identified by tax authorities during inspections. Among them, for transport and forwarding organizations, as well as carrier entrepreneurs, the following should be highlighted:

• non-calculation of transport tax due to concealment (incomplete reflection) of taxable objects (vehicles) (clause 1 of Article 358 of the Tax Code of the Russian Federation);
• violation of the procedure for calculating tax amounts and advance payments (incorrect tax rates, incorrect application of coefficients) (clauses 2, 3 of Article 362 of the Tax Code of the Russian Federation);
• overestimation of expenses taken into account when calculating income tax for transactions involving “one-day companies” (inaccurate information in the primary source, expenses are not documented, lack of real transactions for the purchase of goods (works, services) from problematic counterparties) (clause 1 article 247, paragraph 1 article 252 of the Tax Code of the Russian Federation);
• illegal accounting of expenses for calculating income tax on the maintenance of facilities (for example, security services, office operation) that are not used in production activities and are not leased (clause 1 of Article 252, Article 264 of the Tax Code of the Russian Federation);
• unreasonable inclusion of amounts of material assistance as part of wage costs, as well as amounts of bonuses paid not for production results; absence in labor and (or) collective agreements of reference to provisions on bonuses (wages) in the organization (Articles 255, 270 of the Tax Code of the Russian Federation);
• illegal accounting of rental payments as other expenses in the absence of rental relations (there is no lease agreement or confirmation of ownership of the property by the lessor) (clause 10, clause 1, article 264);
• erroneous accounting as part of non-operating expenses of the amounts of penalties, fines and other sanctions transferred to the budget (to state extra-budgetary funds), as well as fines and other sanctions levied by government organizations that are granted the right to impose sanctions by law (clause 2 of Article 270);
• non-calculation of VAT when transferring goods (work, services) on the territory of the Russian Federation for one’s own needs, the costs of which are not deductible when calculating corporate income tax (clause 2, clause 1, article 146 of the Tax Code of the Russian Federation);
• overstatement of tax deductions due to the unlawful acceptance of VAT on invoices received from “problem” counterparties. Primary documents were signed by unidentified persons and contain false information; the reality of the transactions has not been confirmed (clause 2 of Article 169, clauses 1, 2 of Article 171, clause 1 of Article 172 of the Tax Code of the Russian Federation);
• failure to restore VAT amounts previously accepted for deduction on goods (work, services), including fixed assets and intangible assets, property rights, upon transition to special tax regimes (clause 3 of Article 170 of the Tax Code of the Russian Federation);
• failure to restore VAT previously accepted for deduction when transferring prepayments on account of upcoming purchases, in the period in which VAT on purchased goods (works, services) is subject to deduction (as they are sold) (clause 3, clause 3, article 170);
• non-calculation of the minimum tax at the end of the tax period by taxpayers who use as an object of taxation income reduced by the amount of expenses (clause 6 of Article 346.18 of the Tax Code of the Russian Federation);
• understatement of income as a result of non-inclusion in the amount of income of proceeds from the sale of goods (work, services) (clause 1 of Article 346.15 of the Tax Code of the Russian Federation);
• understatement of the amounts of UTII and the single tax on the simplified tax system by unlawfully reducing by the amount of accrued but not actually paid insurance contributions for compulsory pension insurance (clause 3 of article 346.21, article 346.32 of the Tax Code of the Russian Federation);
• unjustified use of special tax regimes (USNO and UTII) through the use of business fragmentation schemes and minimization of tax payments;
• underestimation of property tax due to untimely registration of fixed assets (for example, when an unfinished construction project is actually put into operation and is used in the activities of the taxpayer) (Clause 1 of Article 375 of the Tax Code of the Russian Federation);
• non-inclusion in the taxable personal income tax of employees of amounts of payment made at the expense of the employer, for example, under an employee loan agreement;
• non-inclusion in the total income of employees of payments under work contracts, as well as for the rental of property (Article 210 of the Tax Code of the Russian Federation);
• non-inclusion in the total income of an individual of amounts reported for business needs and not returned (or for which there are no advance reports), as well as income received in kind (clause 1, clause 3, article 24, clause 1, article 210 , paragraph 1, paragraph 2, article 211, paragraph 1, article 226 of the Tax Code of the Russian Federation);
• application for standard deductions without supporting documents and without taking into account income received from the beginning of the year from the previous place of work (clause 1 of Article 218 of the Tax Code of the Russian Federation).

The author identified some of the violations that are most often detected during tax audits. We hope that the accountant will take note of the information and do everything to avoid such violations and penalties.

A.V.Pankratova

Journal expert

"Transport services:

Accounting

and taxation"

Answer: On the territory of the Russian Federation, a single deadline has been established for the payment of property taxes no later than December 1, 2017.

The Tax Code establishes that notifications are sent to citizens 30 working days before the payment deadline.

Tax notices will be sent by certified mail. Users of the Personal Account will receive tax notices only in electronic form.

Question 1.2. If a person does not live at his place of registration and cannot receive a tax notice by mail, what should be done in such a situation?

Answer. The easiest way in this situation is to open your Personal Account on the tax service website.

You can connect to your Personal Account regardless of your place of residence in one of three ways:

1.Receive a registration card containing a login and password from any inspection of the Federal Tax Service of Russia, regardless of the place of registration.

2.Using an enhanced qualified electronic signature/universal electronic card.

3.Using an account on the Unified Portal of State and Municipal Services, confirmed in person.

Another way is to submit to the tax authority a Statement of Address for sending by mail documents that are used by the tax authorities in the exercise of their powers and to receive all correspondence from the tax authorities at the actual place of residence.

Question 1.3 Should minors pay property taxes?

Answer: Individuals who own property are recognized as taxpayers of property taxes, regardless of their age, property status and other criteria.

For minors under fourteen years of age, transactions can be made on their behalf only by their parents, adoptive parents or guardians, with the exception of transactions that they have the right to carry out independently.

In accordance with the Civil Code, minors aged fourteen to eighteen years have the right to independently, without the consent of parents, adoptive parents and trustees, dispose of their earnings, scholarships and other income.

At the same time, the legal representatives of children, according to the Family Code, are their parents.

Thus, parents (adoptive parents, guardians, trustees), as legal representatives of minor children who own property subject to taxation, fulfill the obligations of minor children to pay taxes.

Question 1.4. How to pay property taxes for individuals

Answer. Payment of property taxes is carried out by citizens on the basis of a tax notice sent by the tax authority and payment documents to it.

You can pay the tax through a bank branch or Russian post office by presenting a receipt. Users of the Taxpayer Personal Account service for individuals can do this online through one of the partner banks that have entered into an agreement with the tax service.

You can pay taxes through the regional portal of state and municipal services using the payment document index, as well as through the information machines of the “Electronic Government of Tatarstan”.

Question 1.5. What actions must the owner of taxable property take if he has not received a mailing with a tax notice?

Answer: Citizens will not receive receipts in several cases:

- if there is a benefit,

- if the total calculated amount of taxes does not exceed 100 rubles,

- the taxpayer is a user of the service - the taxpayer’s personal account.

In other cases, if a tax notice is not received, the taxpayer must contact the tax office at the place of residence or location of real estate, or send information through the taxpayer’s personal account.

Owners of real estate or vehicles who have never received tax notices or have not claimed tax benefits in relation to taxable property are required to report the presence of these objects to any tax authority (the message form is approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. MMV-7- 11/598@, posted on the website of the Federal Tax Service of Russia).

Question 1.6. Is it possible to independently calculate the taxes that will need to be paid this year without waiting for a tax notice?

Answer: Yes, there is such a possibility; tax calculators for calculating all property taxes have been implemented on the tax service website.

To calculate transport tax, you must have a technical passport of the vehicle with you, which indicates the make, model, type of vehicle, its power and year of manufacture.

To calculate property tax and land tax, you will need the cadastral value of the property or the cadastral number of the property. The tax rate, depending on the location of the property, can be clarified using the electronic service “Reference information on rates and benefits for property taxes” on the tax service website. The remaining data is available in the title documents.

Question 1.7. I have lost my Personal Account password, how can I get a new password?

Answer: To obtain a new password, the taxpayer must contact any tax office, regardless of the place of registration, with an identification document. This requirement is due to the fact that the service provides information that constitutes a tax secret (Article 102 of the Tax Code of the Russian Federation). You can also log into your Personal Account using an account on the Unified Portal of State and Municipal Services, confirmed in person.

Question 1.8. What to do if the tax notice did not arrive or was lost?

Answer: In case of non-receipt of a tax notice, the taxpayer has the right to contact the tax authority regarding the receipt of a tax notice and relevant payment documents.

The taxpayer has the right to contact the tax authority in person, in writing by mail, through the official website of the tax service using the services “Taxpayer Personal Account for Individuals”, “Appeal to the Federal Tax Service (IFTS) of Russia”.

In case of loss of payment documents, you can generate such documents yourself using the Internet service “Pay taxes” (section “Payment of taxes for individuals”).

The “Pay Taxes” service allows citizens to generate payment documents for the payment of property taxes, as well as make payments online.

Users of the “Taxpayer Personal Account for Individuals” service receive tax notifications only in electronic form. When using this service, the possibility of online payment of accrued taxes is also implemented.

1. Income tax question:
Zhemchug LLC uses the accrual method for profit tax purposes.

Question: In what period should the costs of certification of products and services be written off, given that the contract provides for a one-time performance of the specified work?

Answer:
During the period for which the certificate was issued. In accordance with paragraph 2 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, costs for certification of products and services are included in other costs associated with production and sales.

According to Article 20 of the Federal Law of December 27, 2002 N 184-FZ “On Technical Regulation”, confirmation of conformity (certification) on the territory of the Russian Federation can be voluntary or mandatory.

In case of mandatory certification of products (services), the services of the body for certification of products (services) are subject to payment; testing laboratory; body for certification of quality systems (production); on inspection control over the compliance of certified products (services) with the requirements of regulatory documents; for issuing a certificate and license to use the mark of conformity.

Costs for voluntary certification of products and services are subject to inclusion in other expenses associated with production and (or) sales, and reduce the tax base for corporate income tax (Letter of the Ministry of Finance of Russia dated May 25, 2006 N 03-03-04/4/96 ).

In accordance with clause 1 of Article 272 of the Tax Code of the Russian Federation, if the terms of the contract provide for the receipt of income during more than one reporting period and do not provide for the phased delivery of goods (work, services), expenses are distributed by the taxpayer independently, taking into account the principle of uniform recognition of income and expenses.

According to the Russian Ministry of Finance and tax authorities, organizations that determine income and expenses on an accrual basis, expenses for certification of products and services should be taken into account as part of the expenses of the current period during the period for which the certificate is issued.

2. Question on personal income tax:
The organization withholds from the employee alimony for two minor children in the amount of 1/3 of earnings on the basis of a writ of execution. In September, the organization paid in favor of the employee: salary - 10,000 rubles, temporary disability benefits - 1,000 rubles, financial assistance in connection with marriage registration - 1,600 rubles. (the employee was not paid any other financial assistance this year).

Question: How much should child support be withheld for a given month if standard tax deductions are not provided to the employee?

Answer:
3190 rub. When calculating alimony, the calculation base does not include the amount of financial assistance in connection with the registration of marriage (subclause "l" clause 2 of the Decree of the Government of the Russian Federation of July 18, 1996 N 841. Alimony is calculated from the amount remaining after taxes are withheld (Article 65 of the Federal Law dated July 21, 1997 N119-FZ). In this case, the amount of financial assistance is not subject to personal income tax, since the employee’s income did not exceed 4,000 rubles for the tax period (clause 28 of Article 217 of the Tax Code of the Russian Federation). That is, the amount of personal income tax withheld will be 1,430 rubles. . [(10,000 rub. + 1,000 rub.) x 13%] Alimony must be withheld from the amount of 9,570 rub. ).

3. Question on the simplified taxation system (STS):
Profi LLC, which uses the simplified tax system, at the request of the customer, issued an invoice with the allocated amount of VAT.
Question: Does the customer have the right to accept this amount of tax as a deduction?

Answer:
No. Paragraph 3 of Article 169 of the Tax Code of the Russian Federation stipulates that VAT taxpayers carrying out transactions involving the sale of goods (work, services) on the territory of the Russian Federation are required to draw up invoices.

Since organizations using the simplified tax system are not recognized as VAT taxpayers (Article 346.11 of the Tax Code of the Russian Federation), they are not required to prepare and issue invoices when carrying out transactions for the sale of goods (works, services).

In accordance with paragraph 1 of paragraph 5 of Article 173 of the Tax Code of the Russian Federation, in the case of issuing an invoice to the buyer with the allocation of the amount of VAT by persons who are not taxpayers of this tax, the amount of tax payable to the budget is determined as the amount of tax indicated in the invoice - invoice transferred to the buyer (in this case, the customer).

At the same time, the customer does not have the right to deduct VAT amounts presented on such an invoice, since on the basis of paragraph 2 of Article 171 of the Tax Code of the Russian Federation, tax amounts presented by the VAT payer (seller) are subject to deductions in accordance with paragraphs. 1, Article 168 of the Tax Code of the Russian Federation to the VAT payer (buyer) when purchasing goods (work, services) on the territory of the Russian Federation.

4. Question on income tax:
The cost of property with a useful life of more than 12 months and an initial cost of more than 20,000 rubles. repaid through depreciation. Expenses for the acquisition of exclusive rights to computer programs worth less than RUB 10,000. are recognized at the same time.

Question: How to take into account when calculating income tax the costs of acquiring exclusive rights to computer programs worth 10,000 - 20,000 rubles?

Answer:
Through the depreciation mechanism. In accordance with clause 1 of Article 256 of the Tax Code of the Russian Federation, depreciable property for profit tax purposes is property, results of intellectual activity and other objects of intellectual property that are owned by the taxpayer (unless otherwise provided for in Chapter 25 of the Code) and are used by him for extraction of income and the cost of which is repaid by depreciation. Depreciable property is property with a useful life of more than 12 months and an original cost of more than 20,000 rubles.

At the same time, in accordance with paragraph 26, paragraph 1, Article 264 of the Tax Code of the Russian Federation, expenses for the acquisition of exclusive rights to computer programs worth less than 10,000 rubles are taken into account as part of other expenses associated with production and sales.

Considering the above, the cost of acquiring exclusive rights to computer programs worth more than 10,000 rubles. cannot be taken into account as part of other expenses.

In this regard, in the opinion of the Department, intangible assets in the form of exclusive rights to computer programs with an initial cost of more than 10,000 rubles. subject to depreciation in tax accounting in the manner established by Art. Art. 256 - 259 Tax Code of the Russian Federation.

5. Question on personal income tax (NDFL):
The spouses purchased an apartment using funds from a targeted loan as common shared ownership. In this case, documents for payment of interest on the loan are issued in the name of one of the spouses.

Question: Does the other spouse have the right to receive a property tax deduction for personal income tax in the amount of interest paid on the target loan?

Answer:
It has. In accordance with paragraph 2 of paragraph 1 of Article 220 of the Tax Code of the Russian Federation, when determining the size of the tax base, the taxpayer has the right to receive a property tax deduction, in particular, in the amount aimed at repaying interest on targeted loans (credits) received from credit and other organizations of the Russian Federation and actually spent by them on new construction or acquisition on the territory of the Russian Federation of a residential building, apartment, room or share(s) in them.

In accordance with the provisions of the Civil and Family Codes of the Russian Federation, property acquired by spouses during marriage is their joint property.

It follows from this that if the payment of interest on a loan that was actually spent on the purchase of an apartment was made at the expense of the spouses’ common property, both spouses can be considered participating in the costs of repaying the interest.

Thus, both spouses (co-borrowers) who entered into a loan agreement for the purchase of an apartment in shared ownership have the right to receive a property tax deduction in the amount of interest paid on targeted loans, regardless of which spouse has the documents for payment of interest on the targeted loan.

6. VAT question:
A Russian organization sells goods for export. In this case, revenue for goods sold comes from third parties.

Question: Is a zero VAT rate applied if the revenue comes from a Russian entity?

Answer:
Yes, if there is a document confirming the contractual obligations between the foreign buyer and the person entrusted with making payment for the specified goods.

7. Question about land tax:
The organization owns individual non-residential premises in an apartment building. At the same time, the organization does not have ownership rights to the land plot under the house. The land plot on which the house is located was formed before the Housing Code of the Russian Federation came into force. State cadastral registration has been carried out in relation to this site.

Question: Is the organization in this situation a payer of land tax?

Answer:
Yes. In accordance with clause 1 of Article 36 of the Housing Code of the Russian Federation, the owners of premises in an apartment building own, by right of common shared ownership, the common property in the apartment building, including the land plot on which the house is located, with elements of landscaping and landscaping and other intended for maintenance, operation and improvement of this house, objects located on the land plot.

According to paragraph 2 of Art. 23 of the Federal Law of July 21, 1997 N 122-FZ "On state registration of rights to real estate and transactions with it" state registration of the emergence, transition, restriction (encumbrance) or termination of the right to residential or non-residential premises in apartment buildings is at the same time state registration inextricably the associated right of common shared ownership of common property.

Thus, from the moment of formation of the land plot on which the residential building is located, in accordance with land legislation and legislation on urban planning activities, as well as the assignment of a cadastral number to the specified land plot, the organization is recognized as a payer of land tax in relation to the corresponding share of the land plot. In this case, the basis for paying the tax is a certificate of ownership of the organization for non-residential premises.

At the same time, the absence of a document on the right to use land, the receipt of which depends solely on the will of the user himself, according to the Ministry of Finance of Russia (Letters dated June 27, 2006 N 03-06-02-02/84), cannot serve as a basis for exempting him from paying land taxes tax

The tax authorities take the same position on this issue. Thus, the Letter of the Federal Tax Service of Russia dated January 11, 2006 N 21-4-04/2 states that organizations and individuals who have not drawn up title documents for actually used land plots, including under lease agreements, are required to pay from 01/01/2005 land tax.

Taking into account the above, the holders of a share in the common ownership of an apartment building and the owners of residential and non-residential premises of this building, despite the absence of title documents on state registration of the land plot, are taxpayers of land tax in the manner prescribed by paragraph 1 of Art. 392 of the Tax Code of the Russian Federation.

8. Question on the single social tax:
The organization entered into a lease agreement with an individual (not an individual entrepreneur) for a vehicle with a crew.

Question: Is the amount paid to an individual under this agreement subject to UST?

Answer: Yes, but not the entire amount. Article 236 of the Tax Code of the Russian Federation establishes that the object of taxation of the unified social tax for taxpayers making payments in favor of individuals is recognized as payments and other remuneration accrued by taxpayers in favor of individuals under labor and civil contracts, the subject of which is the performance of work, provision of services (with the exception of remunerations paid to individual entrepreneurs, lawyers, notaries engaged in private practice), as well as under copyright agreements.

According to Article 632 of the Civil Code of the Russian Federation, under a lease agreement (chartering for a time) of a vehicle with a crew, the lessor provides the lessee with a vehicle for a fee for temporary possession and use and provides its own services for its management and technical operation.

In this case, payments made by an organization (lessee) to an individual (lessor) under the specified agreement in terms of payment for services for driving vehicles and for their technical operation are subject to UST in the generally established manner, along with payments to full-time employees. If the agreement specifies the total amount of the rent (without allocating payment for the use of the vehicle), then the entire amount is subject to UST.

9. Question on the single tax on imputed income for certain types of activities:

Question: Is the activity of an organization providing services to legal entities engaged in trade in vehicles for storage of specified vehicles intended for resale in paid parking lots subject to transfer to payment of UTII?

Answer:
No. In accordance with paragraph 4, paragraph 2, Article 346.26 of the Tax Code of the Russian Federation, taxpayers engaged in business activities in the provision of services for storing vehicles in paid parking lots can be transferred to pay UTII.

According to Article 346.27 of the Tax Code of the Russian Federation, paid parking means areas (including open and covered areas) used as places for the provision of paid services for storing vehicles.

Vehicles include vehicles designed to transport passengers and cargo on roads (buses of any type, cars and trucks). Vehicles do not include trailers, semi-trailers and trailers.

It should be borne in mind that, according to clause 3 of Article 38 of the Tax Code of the Russian Federation, any property sold or intended for sale is recognized as a commodity for the purposes of the Tax Code of the Russian Federation.

In this regard, taxpayers providing services to legal entities engaged in the sale of vehicles for the storage of vehicles intended for sale, that is, being goods, should not be transferred to pay UTII. This business activity is subject to taxation under other taxation regimes.

10. Question on personal income tax (NDFL):

Question: Does an organization have an obligation to withhold and transfer personal income tax to the budget when returning borrowed funds to an individual - the lender under a reimbursable loan agreement?

Answer:
No. According to clause 4 of Article 226 of the Tax Code of the Russian Federation, tax agents are required to withhold the accrued amount of tax from the taxpayer’s income upon actual payment. In this case, deduction is made from any funds paid by the tax agent.

According to Article 209 of the Tax Code of the Russian Federation, the object of personal income tax taxation is income received by individuals who are tax residents of the Russian Federation from sources both in the Russian Federation and outside it, as well as income from sources in the Russian Federation received by individuals who are not tax residents Russian Federation.

When determining the tax base for personal income tax, all income of the taxpayer that he received both in cash and in kind or the right to dispose of which he acquired, as well as income in the form of material benefits, determined in accordance with Article 212 of the Tax Code of the Russian Federation ( Clause 1 of Article 210 of the Tax Code of the Russian Federation).

Income is recognized as economic benefit in monetary or in-kind form, taken into account if it is possible to evaluate it and to the extent that such benefit can be assessed (Article 41 of the Tax Code of the Russian Federation).

Since the borrower returns the same amount of money as he received under the loan agreement (Article 807 of the Civil Code of the Russian Federation), the return of funds to the lender does not lead to the formation of economic benefits for the latter.

Therefore, the organization does not have the obligation to withhold and transfer personal income tax to the budget from the loan amount. Only interest income of an individual is subject to taxation. Since tax deductions and exemptions from taxation for this operation are not provided for by the Tax Code of the Russian Federation, interest income is taxed in full at the appropriate interest rate provided for in Article 224 of the Tax Code of the Russian Federation.

11. Question on the simplified taxation system (STS):
An organization applying the simplified tax system received property under a contract for free use.

Question: Should an organization include income in the form of a gratuitously received right to use this property as part of its income when calculating tax?

Answer:
Yes. In accordance with clause 1 of Article 346.15 of the Tax Code of the Russian Federation, when determining the object of taxation, organizations applying the simplified taxation system take into account income from the sale of goods (work, services), sale of property and property rights, determined in accordance with Article 249 of the Tax Code of the Russian Federation, and non-operating income determined in accordance with Article 250 of the Tax Code of the Russian Federation.

Income in the form of gratuitously received property rights is subject to inclusion in non-operating income on the basis of clause 8 of Article 250 of the Tax Code of the Russian Federation.

When receiving property (work, services) free of charge, income is assessed based on market prices determined taking into account the provisions of Article 40 of the Tax Code of the Russian Federation, but not lower than the residual value determined in accordance with Chapter 25 of the Tax Code of the Russian Federation - for depreciable property and not lower than the cost of production (acquisition) - for other property (work performed, services provided). Information on prices must be confirmed by the taxpayer - the recipient of the property (work, services) documented or through an independent assessment.

Thus, a taxpayer applying a simplified taxation system who receives property for gratuitous use under an agreement includes in income income in the form of a gratuitously received right to use property, determined on the basis of market prices for the rental of identical property, excluding value added tax.

12. Question about VAT:
The seller pays the buyer of goods bonuses based on sales results for a certain period without changing the price of the goods.

Question: Are premiums received by the buyer from the seller subject to VAT?

Answer:
No. In accordance with paragraph 1 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation, transactions involving the sale of goods (work, services) on the territory of the Russian Federation, as well as the transfer of property rights, are recognized as subject to VAT.

In addition, on the basis of paragraph 2 of paragraph 1 of Article 162 of the Tax Code of the Russian Federation, funds received by a taxpayer related to payment for goods (work, services) sold by this taxpayer are subject to VAT.

If the funds received by the taxpayer are not related to payment for goods (work, services) sold, then they are not subject to VAT. Therefore, premiums received by the buyer of goods from the seller based on sales results for a certain period are not subject to VAT.