Selections from magazines to the accountant. Income tax rate How much corporate income tax

01.12.2021

Chapter 25 is devoted to the procedure for calculating and paying income tax in the profile code. This tax is classified as direct: the final amount payable is determined by the results of financial and economic activities, namely, the amount of profit, that is, the difference between income and costs incurred.

Who is the income tax payer?

The provisions of Art. 246 of the Tax Code states that NNP is charged from legal entities. persons of Russian law of all organizational forms (including CJSC, OJSC, LLC); foreign legal entities persons with income in the Russian Federation or operating through subsidiaries and representative offices located in Russia.
Income tax is not deducted:

persons staying on one of the specific taxation regimes: simplified tax system, unified agricultural tax, UTII;
persons deducting taxes on the gambling business;
participants of the state project "Innovation Center" Skolkovo ", in accordance with the Federal Law of September 28, 2010 No. 244;
foreign founders of the 22nd Olympic and 11th Paralympic Games 2015;
FIFA and affiliated institutions organizing the FIFA World Cup, FIFA Confederations Cup.

Object of taxation

The object of NNP is income (excluding VAT). This includes revenue from the basic type of activity from the sale of works, goods and services, as well as profit from side activities.

The amount of income is determined, first of all, based on the content of primary documents and accounting data. According to Art. 251 of the Tax Code, do not affect the calculation of the tax in question:

Property and property rights received as a pledge (or deposit);
contributions of founders to the authorized capital;
credit or borrowed funds and more.

Two groups of costs have been established, which must be evidence-based.

The first is the costs incurred for production, as well as the sale of the main product (wages, the price of raw materials, depreciation of equipment).
The second group is non-production costs (compensation for damages, legal costs).

Art. 270 of the Tax Code of the Russian Federation listed the types of expenses with which it is impossible to reduce the income of the enterprise and, accordingly, the tax base:

amounts of dividends accrued by business entities on their own shares, bonds, securities;
fines and other sanctions due to be transferred to the budget, as well as to state compulsory insurance funds;
contributions to the authorized capital, as well as contributions to an investment or simple partnership.

Income tax calculation: choice of method

Since the payer's income minus expenses within the reporting period is subject to taxation, both of them must be clearly attributed to a certain time period. The business entity each time determines which income and expenses it must recognize in a particular reporting period, and which not. Articles 271-273 of the Tax Code established two methods for this.

Calculation methods. The date of recognition of profit or loss does not depend on the moment of actual receipt of funds or their expenditure. They are recognized in the same reporting period in which the grounds for them arose.
The cash method, on the contrary, assumes the recognition of profits and expenses as of the date of actual receipts of funds at the cash desk or payment.

The amount of income tax that will have to be paid in 2019

Art. 315 of the Tax Code of the Russian Federation obliges the payer to indicate when calculating the base:

the period for which it is determined;
the amount of income received, unrealized income, as well as expenses;
profit or loss from core business and other operations;
results of tax base calculations.

Income tax rates in 2019

The basic tax rate is 20%, of which 2% goes to the federal budget, and 18% to the budget of the corresponding subject of the Russian Federation (regional authorities can reduce this percentage for certain categories of taxpayers to a level of at least 13.5%).

There are also special rates:

15% on income from interest accrued on securities of the federal and municipal level;
10% on the profits received by foreign companies from the transfer of vehicles (and containers) for the organization of international transportation, if they are not related to activities in the Russian Federation through permanent representative offices;
9% on dividends received by Russian firms;
0% for:
interest on certain securities;
profit received by the Bank of the Russian Federation from the settlement of money circulation;
income of educational or medical institutions.

Reporting periods

The tax period is the time period after which the formation of the tax base is completed and the amount of payment is finally determined. For NNP, it is set at 1 calendar year.

The reporting period can be a period of 9 months, half a year and a quarter.

Most taxpayers make monthly advance income tax payments. The list of those who do this quarterly is indicated in Art. 286 NK. Tax returns in 2019 are filed:

not later than 28 days from the date of the end of the tax period;
according to the results of 2019 - no later than 03/28/2019.

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At the moment, the income tax return must be submitted in the prescribed form (Order of the Federal Tax Service dated March 22, 2012 No. ММВ-7-3/174) to the regional tax division at the location of the enterprise or its separate division.

Changes that have come into force since 01/01/2016

The costs for calculating the tax in question can now take into account the cost of food rations on ships and aircraft.
Property, the purchase of which is provided for by the federal budget, is not subject to depreciation, provided that this property is fully acquired at the budget expense.
A new item has been added to the list of intangible assets for which depreciation is charged - the right of ownership of audiovisual works.
Concert organizations, theaters and museums of the state level may now not make an advance on income tax, but have the right to report on the results of the entire calendar year.

Yu. A. Beletskaya
expert of the journal "Income Tax: Accounting for Income and Expenses"

From 01.01.2015, the amendments and additions made to Ch. 25 of the Tax Code of the Russian Federation by the following federal laws:

What are the norms 25 of the Tax Code of the Russian Federation affected by these changes? You will learn about this from this article.

Income and expenses

Exchange rate and amount differences

From 01.01.2015, the norms of the Tax Code of the Russian Federation, devoted to sum differences ( clause 11.1 of Art. 250, pp. 5.1 p. 1 art. 265, paragraph 7 of Art. 271, paragraph 9 of Art. 272, paragraph 5 of Art. 273 Tax Code of the Russian Federation, as well as par. 4 tbsp. 316 Tax Code of the Russian Federation). Thus, the disappearance of the concept of “sum differences” from tax accounting brings it (for this item of income (expenses)) closer to accounting (from which this concept has been excluded for a long time).

In addition, there is a new edition paragraph 11 of Art. 250 and pp. 5 p. 1 art. 265 Tax Code of the Russian Federation, from which it follows that the positive and negative exchange differences arise not only due to a change in the official exchange rate of foreign currency against the ruble, established by the Bank of Russia. These differences also arise in connection with a change in the foreign exchange rate (conditional monetary units) to the ruble of the Russian Federation, established by law or by agreement of the parties, if the value of claims (obligations) payable in rubles, expressed in this foreign currency (conditional monetary units), is determined at such an exchange rate.

The procedure for recalculating income, expenses and claims (liabilities) denominated in foreign currency has been clarified ( paragraph 8 of Art. 271 and paragraph 10 of Art. 272 Tax Code of the Russian Federation). In particular, liabilities and claims in foreign currency must be recalculated into rubles at the exchange rate of the Bank of Russia on the date of termination (fulfillment) of claims (obligations) and (or) on the last day current month depending on what happened before (before 01/01/2015 – for the last number reporting (tax) period ).

In addition, the aforementioned norms stipulate the procedure for recalculating the value of claims (obligations) denominated in foreign currency (conventional monetary units) payable in rubles. If, when revaluing this value, a different foreign exchange rate is applied, established by law or by agreement of the parties, recalculation of income, claims (liabilities) is carried out at such a rate.

(Changes applied Law No.81-FZ.)

note

According to Part 3 Art. 3 Law no.81-FZ Income (expenses) in the form of a sum difference incurred by the taxpayer on transactions concluded before 01/01/2015 are taken into account for the purpose of profit taxation in the manner established before the day the law enters into force.

Income and expenses on debt obligations

From 01/01/2015, the procedure for accounting for interest on debt obligations has changed, as set out in Art. 269 of the Tax Code of the Russian Federation.

First, the title of the article itself has changed. It used to be: "Peculiarities of classifying interest on debt obligations as expenses," and now: "Peculiarities of accounting for interest on debt obligations for tax purposes." That is, now the norm establishes the procedure for reflecting not only expenses, but also income.

Secondly, item 1 and P. 1.1 revised and introduced clause 1.2 and clause 1.3. A general rule has been established: for debt obligations of any type, interest is recognized as income (expense) calculated based on actual rate . The exception is controlled transactions. In this case, income (expense) is recognized as interest calculated on the basis of the actual rate, taking into account the provisions sec. V.1 Tax Code of the Russian Federation. At the same time, special rules apply for determining income (expenses) in the form of interest on debt obligations, if one of the parties to the controlled transaction is a bank ( p. 1.1 - 1.3 Art. 269 of the Tax Code of the Russian Federation).

(Changes applied Law No.420-FZ.)

note

Paragraph 2 of Art. 269 of the Tax Code of the Russian Federation has not changed, so the controllable debt rules remain the same.

Depreciable property

AT paragraph 3 of Art. 256 Tax Code of the Russian Federation four cases are listed when fixed assets are excluded from depreciable property. This year, this list has remained the same, but clarifications have been made to two of its positions.

Firstly, fixed assets that are under reconstruction and modernization for more than 12 months by decision of the organization's management are still removed from the depreciable property. However, an exception to this rule has appeared: if the fixed assets in the process of reconstruction or modernization continue to be used by the taxpayer in activities aimed at generating income, depreciation on them is charged in the same manner.

Secondly, as before, fixed assets transferred (received) under contracts for gratuitous use are removed from the depreciable property.

Since 2015, an exception has been made from this rule for fixed assets transferred for free use (in cases where the taxpayer is obliged to do this in accordance with the legislation of the Russian Federation) to the following structures:

– state authorities and administrations and local self-government bodies;

- state and municipal institutions;

– state and municipal unitary enterprises.

In other words, by transferring fixed assets to the specified structures for free use, the organization will accrue depreciation on them, which is taken into account when calculating the taxable base for income tax, although the fixed asset ceases to be used in activities aimed at generating income ( paragraph 4 of Art. 256 Tax Code of the Russian Federation).

In addition, expenses related to the gratuitous provision of property (works, services) to the said bodies and enterprises (in cases where such an obligation of the taxpayer is established by the legislation of the Russian Federation) are accounted for as other expenses. This follows from the provisions that entered into force on 01.01.2015 pp. 48.7 p. 1 art. 264 Tax Code of the Russian Federation.

(Changes applied Law No.382-FZ.)

Material costs

Since 2015, the following changes have been made regarding the reflection of material expenses in tax accounting.

First, the norms providing for the use of the LIFO method have lost their force. Corresponding amendments have been made to paragraph 8 of Art. 254 Tax Code of the Russian Federation regulating the procedure for determining the amount of material costs when writing off raw materials and materials used in production, and pp. 3 p. 1 art. 268 Tax Code of the Russian Federation, establishing the rules for determining the cost of purchased goods when they are sold. Note that the LIFO method has been excluded from accounting since 01.01.2008.

Secondly, from January 1, 2015, the value of property received free of charge can be included in expenses when released into production or sale.

Prior to that date, there had been controversy regarding this operation. The point is that according to Art. 250 Tax Code of the Russian Federation non-operating income is recognized, in particular, income in the form of property (works, services) received free of charge or property rights ( item 8), in the form of the cost of materials or other property received as a result of dismantling or dismantling during the liquidation of decommissioned fixed assets ( item 13), in the form of the cost of surplus inventories identified during the inventory ( 20).

In the last two cases, the previous edition par. 2 p. 2 art. 254 Tax Code of the Russian Federation allowed the cost of inventories, previously accounted for as non-operating income, to be written off as material expenses. Since 2015, this rule has been set out in a new edition, which also allows the cost of the MPZ in the form of property received free of charge to be reflected in material costs in the amount in which this value was included in income in the manner prescribed paragraph 8 of Art. 250 Tax Code of the Russian Federation.

Note that sometimes the value of property received free of charge is not included in income (for example, when receiving property from a member of the company as a contribution in order to increase the net assets of the organization). Then the costs in the form of the cost of such property when it is released into production should not be reflected as expenses.

Thirdly, the taxpayer for the purposes of income taxation can independently choose the method of accounting for the costs of acquiring property that is not depreciable.

According to pp. 3 p. 1 art. 254 Tax Code of the Russian Federation The material expenses of the taxpayer include the following expenses: for the purchase of tools, fixtures, inventory, instruments, laboratory equipment, overalls and other means of individual and collective protection provided for by the legislation of the Russian Federation, and other property that is not depreciable. The cost of such property is included in the composition of material costs in full as it is put into operation.

From 01.01.2015, this norm was supplemented by a provision according to which, in order to write off the value of the named property for more than one reporting period, the taxpayer entitled to determine the procedure for recognizing material expenses in the form of the cost of such property, taking into account the period of its use or other economically justified indicators.

If the taxpayer decides to use the granted right, he needs to reflect this moment in the accounting policy.

It should be noted that the new version of the rule applies to property, commissioned starting from 01/01/2015 (that is, it also applies to property that could have been acquired before the specified date, but put into operation in 2015).

(Changes applied Law No.81-FZ.)

Labor costs

As far as labor costs are concerned, Art. 255 Tax Code of the Russian Federation As of January 1, 2015, the following changes have taken place.

First, the rules that referred to labor costs , kept by employees for the period of vacation provided for by the legislation of the Russian Federation ( item 7), as well as during study holidays ( item 13). These rules now refer to expenses in the form of average earnings kept by employees for the period of the specified holidays.

Second, rewritten paragraph 9 of Art. 255 Tax Code of the Russian Federation which fundamentally changed its very essence. Recall that in the old version it was about accruals to employees released in connection with the reorganization or liquidation of the taxpayer, downsizing or staff.

Now to the labor costs in order to apply ch. 25 Tax Code of the Russian Federation relate accruals to dismissed employees , including in connection with the reorganization or liquidation of the taxpayer, reduction in the number or staff of the taxpayer's employees. At the same time, a clarification is given of what is meant by the indicated charges for the purposes of applying paragraph 9 of Art. 255 Tax Code of the Russian Federation. This, in particular, severance payments made by the employer upon termination of the employment contract, provided for by employment contracts and (or) separate agreements of the parties to the employment contract, including agreements on termination of the employment contract, as well as collective agreements, agreements and local regulations containing labor law norms.

It should be noted that the new version of the said norm will remove a lot of issues that, until 01/01/2015, arose in practice when paying severance pay related to dismissal (including at their own request or by agreement of the parties). For example, as follows from the explanations of the Federal Tax Service ( Letter No. 28.07.2014GD -4-3/ [email protected] ), one of the conditions for including payments in favor of the employee in expenses was their production nature and the presence of a connection with the mode of work and working conditions. Therefore, the cost of paying remuneration (severance pay) upon dismissal of an employee, established by agreement of the parties, was very risky to take into account in expenses.

Based on the new edition paragraph 9 of Art. 255 Tax Code of the Russian Federation now the amounts of any severance benefits can be safely included in expenses for income tax purposes (provided that they are provided for by labor (collective) contracts or relevant agreements).

(Changes applied laws no.366-FZ and № 382-FZ.)

Assignment of claim...

…before due date

According to paragraph 1 of Art. 279 of the Tax Code of the Russian Federation upon assignment by a taxpayer-seller using the accrual method, the right to claim a debt to a third party before the onset stipulated by the agreement on the sale of goods (works, services) due date the negative difference between the income from the realization of the right to claim a debt and the cost of goods (works, services) sold is recognized as a taxpayer's loss.

From 01/01/2015, the amount of loss accepted for income tax purposes is determined according to the new rules. It cannot exceed the amount of interest that the taxpayer would have paid on a debt obligation equal to the income from the assignment of the right to claim for the period from the date of assignment to the date of payment stipulated by the sale agreement. The calculation is made (at the choice of the taxpayer):

– based on the maximum interest rate set for the respective type of currency clause 1.2 of Art. 269 of the Tax Code of the Russian Federation;

– based on the interest rate confirmed in accordance with the methods provided for sec. V.1 Tax Code of the Russian Federation.

…after due date

From 01/01/2015 in accordance with the changes made to paragraph 2 of Art. 279 of the Tax Code of the Russian Federation, upon assignment by the taxpayer-seller of the right to claim the debt to a third party after the onset reflected in the contract due date the negative difference between the income from the sale of the right to claim the debt and the cost of the sold goods (works, services) is recognized as a loss in the transaction of assignment of the right to claim on the date of assignment of the right to claim .

It should be noted that before the changes, the indicated norm provided for the accounting of the loss not at a time, but in two stages: 50% of the loss - on the date of assignment of the right to claim, 50% - after 45 calendar days from this date.

…recognized as a controlled transaction

AT article 279 of the Tax Code of the Russian Federation new item 4. According to this provision, upon assignment of the right to claim a debt before the due date provided for by the agreement on the sale of goods (works, services), if the assignment transaction is recognized as controlled, its actual price is considered to be the market price, subject to the provisions item 1 the same article.

If transactions involving the assignment of the right to claim are recognized as controlled after the due date under a contract or transaction further assignment of the right to claim , then the price of such transactions is determined taking into account the provisions sec. V.1 Tax Code of the Russian Federation.

(Changes applied laws no.81-FZ and № 420-FZ.)

Property trust agreement

Since 01/01/2015, changes have been made to Art. 276 Tax Code of the Russian Federation dedicated to the specifics of determining the tax base of participants in a property trust management agreement.

Subparagraph 3 of paragraph 2 of this article provides for the rules for accounting for income and expenses on transactions with securities and on transactions with financial instruments term transactions by the founder of trust management, who is the beneficiary.

AT paragraph 3 of Art. 276 Tax Code of the Russian Federation reflects the specifics of determining the tax base of participants in an agreement on trust management of property in the event that, under the terms of the agreement, the founder of the trust management is not a beneficiary or more than one beneficiary is established.

(Changes applied Law No.420-FZ.)

Dividends

Duties of a withholding agent to withhold tax on dividends

From 01.01.2015 came into force part 2 and 3 art. 3 Law no.167-FZ.

According to part 2 Russian organizations that actually received income in the form of dividends on shares in 2014, from which income tax was not withheld by a tax agent, are obliged on one's own calculate the tax in the manner specified paragraph 5 of Art. 275 Tax Code of the Russian Federation, and pay it to the budget within the time limit set for filing an annual declaration for the specified period. According to paragraph 4 of Art. 289 of the Tax Code of the Russian Federation this deadline corresponds to March 28 of the year following the expired tax period. However, since this date coincides with a non-working day off (Saturday) in 2015, the tax payment deadline is postponed as of March 30, 2015 .

With regard to depositories that transferred income in the form of dividends on shares to Russian organizations in 2014, the rights to which are taken into account by these depositories, and who did not withhold tax on them, they are required to submit information on such payments to the tax authorities before 01/31/2015 ( part 3).

Date of receipt of income in the form of dividends received in non-cash form

Paragraph 4 of Art. 271 Tax Code of the Russian Federation(Recall that this article regulates the procedure for recognizing income under the accrual method) supplemented pp. 2.1. This rule establishes that for income in the form of dividends received in non-monetary form, the dates of its recognition are:

- the date of receipt of real estate under the deed of transfer or other document on the transfer (confirming the transfer) of this property;

– the date of transfer of ownership of other property (including securities).

(Changes applied Law No.366-FZ.)

Dividend income rate

From 01.01.2015 the income tax rate on income received in the form of dividends from Russian and foreign organizations by Russian organizations increased from 9 to 13%. In addition, the new tax rate applies to income in the form of dividends on shares, the rights to which are certified by depositary receipts. Corresponding adjustments have been made in pp. 2 p. 3 art. 284 Tax Code of the Russian Federation.

(Changes applied laws no.420-FZ and № 366-FZ.)

The procedure for calculating tax and advance payments

On changing the advance payment system

According to the general rule set out in paragraph 2 of Art. 286 Tax Code of the Russian Federation, advance income tax payments are transferred based on the results
I quarter, six months and nine months, plus monthly payments within each quarter. However, an organization may voluntarily switch to paying monthly advance payments based on actual profits. In this case, a month, two months, three months, etc. will be recognized as reporting periods. before the end of the calendar year. The organization must notify the tax authority of this no later than December 31 of the year preceding the tax period in which the transition to this advance payment system takes place.

If an organization wants to return to the general procedure for making advance payments, it will be able to do this only from next year. However, prior to making changes to paragraph 2 of Art. 286 Tax Code of the Russian Federation, which entered into force on January 1, 2015, the said norm did not contain provisions obliging to notify the tax authority of the reverse transition before the start of the tax period. Now this gap has been eliminated, and such an obligation is directly spelled out in the law.

In addition, it should be borne in mind that when a taxpayer, who calculated monthly advance payments based on actual profits, switches to making monthly advance payments during the reporting period, the amount of the specified monthly payment payable in the first quarter of the tax period is taken equal to one third of the difference between the amount advance payment calculated based on the results of nine months, and the amount of the advance payment calculated based on the results of half a year of the previous tax period.

(Changes applied Law No.366-FZ.)

Advance payments and trading fee

Law no.382-FZadded Part II of the Tax Code of the Russian Federation new ch. 33 "Trading fee", which enshrines the right of municipalities to introduce a trade tax on their territory, paid by organizations and entrepreneurs carrying out activities in these territories using trade facilities. Fee rates are established by regulatory legal acts of municipalities (laws of the federal cities of Moscow, St. Petersburg and Sevastopol) in rubles per quarter, based on the object of trade or on its area.

On the territory of Moscow, St. Petersburg and Sevastopol, the sales tax can be introduced no earlier than July 1, 2015, in other territories - only after the adoption of the relevant federal law ( paragraph 4 of Art. 4 Law No.382-FZ).

Note that the amounts of the sales tax of the organization are not taken into account in expenses for tax purposes in accordance with paragraph 19 of Art. 270 Tax Code of the Russian Federation. However, they have the right to reduce the amount of income tax (advance payment) calculated based on the results of the tax (reporting) period, credited to the consolidated budget of the constituent entity of the Russian Federation, which includes the municipality in which the specified fee is established, by the amount of the sales tax actually paid from the beginning of the tax period until the date of tax payment (advance payment). This is stated in paragraph 10 of Art. 286 Tax Code of the Russian Federation. Note that the provisions of this rule do not apply if the taxpayer has not submitted a notice of registration as a trade duty payer.

Operations with securities

Let's name the main points regarding the rules governing transactions with securities, which must be taken into account by payers of income tax starting from 01/01/2015.

AT Chapter 25 of the Tax Code of the Russian Federation new Art. 299.5, which establishes the procedure for determining the income and expenses of issuers of Russian depositary receipts. Features of taxation of operations with depositary receipts and underlying securities are reflected in the following rules: paragraph 2 of Art. 275, paragraph 8 of Art. 280, pp. 2 p. 3 art. 284, Art. 299.5, clause 2.2 of Art. 309 of the Tax Code of the Russian Federation.Clarified the procedure for determining the price of a security ( Art. 280 Tax Code of the Russian Federation). According to pp. 2 p. 11 of this norm in the event of a transaction with transferable securities through a Russian or foreign trade organizer, for tax purposes, the actual price of sale (acquisition) or other disposal is recognized valuable papers.

If a security is received by a taxpayer free of charge or identified as a result of an inventory, its value for tax accounting purposes, including in the event of subsequent sale (disposal), is determined based on the market (estimated) value established in accordance with Art. 280 Tax Code of the Russian Federation (Part 7 Art. 329 of the Tax Code of the Russian Federation).

Starting from 01.01.2015, when selling securities, the purchase price of the sold securities, calculated taking into account the method of accounting for securities chosen by the taxpayer - FIFO or by unit cost, is recognized as an expense. The LIFO method will not be applied ( Part 3 Art. 329 of the Tax Code of the Russian Federation).

In addition, the Tax Code of the Russian Federation is supplemented by rules governing the procedure for taxing securities in the event of partial redemption of their nominal value during the period of circulation ( paragraph 3 of Art. 271, pp. 7 p. 7 art. 272, Art. 280 Tax Code of the Russian Federation).

(Changes applied Law No.420-FZ.)

On preferential tax regimes

For free economic zone(FEZ), as well as residents of territories of advanced socio-economic development (OSED), from January 1, 2015, tax preferences begin to operate. Corresponding changes in ch. 25 Tax Code of the Russian Federation made laws no.379-FZ and № 380-FZ.

AT article 284 of the Tax Code of the Russian Federation, which determined tax rates, introduced new norms - clause 1.7 and 1.8 . In addition, there is a new article - 284.4 . According to the provisions of these legal norms, it is established zero income tax rate payable to the federal budget. In addition, reduced marginal tax rates paid to the budgets of the constituent entities of the Russian Federation:

In accordance with federal law dated November 29, 2014 No. 377-FZ, the territory of the Republic of Crimea and the federal city of Sevastopol are recognized as such.

The legal regime of the OECD territories in the Russian Federation, measures of state support and the procedure for carrying out activities in such territories are determined by Federal Law No. 473-FZ of December 29, 2014.

The Tax Code periodically undergoes changes regarding rates, tax calculation methods and the taxable base. What interesting things have the legislation prepared for us for the new tax period? Should businessmen be afraid that the state will need to give more of its profits, especially in a crisis. What will be the income tax rate in 2015?

Who pays income tax and who does not?

The tax is paid by organizations that are on general taxation, namely:

Russian organizations of legal forms as CJSC, LLC, OJSC
Foreign companies or their representative offices generating income in the territory of the Russian Federation.

The following categories are exempt from tax:

Firms that have special taxation conditions, such as the simplified tax system, UTII, ESHN.
Organizations that pay tax on the gambling business.
Companies that carry out activities for the preparation and organization of the World Cup.
Organizations that participate in the state project of the Skolkovo Innovation Center.

Tax calculation method!

To calculate the tax base from which income tax will be taken, it is necessary to determine how that same profit will be formed.

To give a general description, the profit is obtained from income minus expenses. For more details on the sections that should be included in the calculation of income and expenses, see article 315 tax code.

2 methods are used to calculate the tax base. These methods reflect the receipt of financial flows in certain periods. Read more in article 27121 272, 273 of the Tax Code.

The accrual method, which consists in displaying income and expenses in the period in which they arose. It does not take into account the actual receipt of the financial flow or expense.
A cash accrual method that confirms only the actual cash inflows or outflows recorded on the cash register.

Will the income tax rate change in 2015?

The income tax rate for 2015 will not change compared to 2014. The overall rate will remain the same at 20%. Depending on the region of residence, the tax rate may vary slightly.
The fact is that the fee of 20% consists of two parts intended for different budgets: federal and municipal. The state takes 2% and the municipality -18%. With a loyal policy towards the business of local governments, the income tax rate for 2015 can be lowered, but not lower than 13.5%. Therefore, in different regions, income tax can vary from 15.5% to 20%.

Special income tax rates!

The following types of income are subject to special preferential rates:

— 15% taxable income received from the calculation of interest on securities of federal and municipal importance.
— 10% tax for foreign companies engaged in international transportation.
— 13% tax on dividends received by Russian firms from activities such as Russian companies, as well as foreign ones. The rate in 2015 increased from 9 to 13%
— 0% rate on profits of the Central Bank of the Russian Federation, educational and medical institutions.

When is the tax due?

Since 2015, the form of the income tax return has changed.
It is handed over to the tax authorities within 28 days. after the end of the tax period. Also, for some categories, you can submit reports after 4 months, 6 months, 9 months, or monthly.

The state understands the current complex economic environment, therefore, allows businesses to survive and does not aggravate their situation by raising taxes. So pay your taxes and live in peace.

The state budget is filled mainly due to income tax, this is one of the main sources. So there is nothing wrong with it changing from time to time. It became possible to change the tax due to the adoption of the Tax Code of the Russian Federation. That is why the amount of income tax in 2015 became interesting. However, judging by the latest news, there will be no major changes in the legislation. In other words, one should not expect a serious increase, let alone a decrease in income tax. If there are changes, they will be so small that you simply won't notice them.

Income tax in 2015

Based on the 284th article of the Tax Code of the Russian Federation, income tax is exactly twenty percent from all income. Of course, there are exceptions prescribed by law. We will talk about this a little later. Of those twenty percent 2% go straight to the Federal Budget of our country, and the remaining eighteen are transferred to all local entities, more precisely, their budget is replenished.

income tax rate, the funds from which will be credited to the budget of local entities, may be reduced according to the local government. Based on the legislation, this can be done for certain categories of taxpayers. However, according to the same law, the minimum possible tax rate is 13,5% .

Now let's talk about special income tax rates.

Now we will talk about these same exceptions that we mentioned above - let's call them special rates:

For certain types of obligations to the state: zero, nine or fifteen percent;
For income received through dividends, also: zero, nine or fifteen percent;
As for foreign organizations whose profits are not directly related to activities in the territory Russian Federation through permanent missions: ten or twenty per cent;
For income Central Bank- zero percent.

Thus, the size of the income tax, if it changes, is so meager that most of the country's population will not notice anything at all.

The materials were prepared by the auditors of Pravovest Audit WiseAdvice Consulting Group

Features of filling out a new income tax return

New control ratios for income tax declaration

Order of the Federal Tax Service of Russia dated November 26, 2014 N ММВ-7-3/ [email protected] the form of the tax declaration for corporate income tax, the procedure for filling it out, as well as the format for its submission in electronic form were approved. The Tax Service recommended using the new declaration form when compiling reports for 2014. At the same time, leaving the organization the right to report both in the new and in the old forms (letter of the Federal Tax Service of Russia dated 05.02.2015 N GD-4-3 / [email protected]).

Starting with reporting for the 1st quarter of 2015, taxpayers are required to apply a new declaration form.

The control ratios for the new income tax declaration were published by the Letter of the Federal Tax Service dated July 14, 2015 No. ED-4-3 / [email protected]"On the control ratios of indicators of the tax return for corporate income tax"

The table of control ratios of indicators of tax and accounting reporting forms contains formulas of control ratios indicating documents, lines and sheets of the declaration.

In case of non-compliance with the control ratios, the table contains a description of a possible violation of the legislation of the Russian Federation with reference to an article of the Tax Code of the Russian Federation and the actions of the inspector when this violation is detected.

The table contains both intradocumentary control ratios and interdocumentary ones.

For example, when checking Sheet 03 of the income tax return, there is an inter-documentary ratio of tax and financial statements.

Source documents - corporate income tax return

for the tax period, form 4 Movement report Money annual accounting (financial) statements.

Control Ratio Formula:

If Line 4 of Form 4 “for payment of dividends” in the reporting tax period is greater than zero, then the sum of lines 110 and 120 of sheet 03 “Calculation of corporate income tax on income withheld by a tax agent (source of payment of income)” must also be greater than zero. If this control ratio is not met, then it is possible to underestimate the tax on income in the form of dividends.

The actions of the inspector in this case are to send the taxpayer a request to provide explanations or make appropriate corrections within five working days. If, after consideration of the submitted explanations and documents, or in the absence of explanations from the taxpayer, the fact of violation of the legislation on taxes and fees is established, an audit report is drawn up in accordance with Art. 100 of the Tax Code of the Russian Federation.

An example of an intradocumentary ratio:

If the difference between line 180 "Amount of calculated tax in total" of the declaration and line 180 "Amount of calculated tax in total" of the declaration of the previous reporting period is greater than zero, then line 290 "Amount of monthly advance payments payable in the quarter following the current reporting period" is equal to this difference. Failure to comply with this control ratio may result in incorrect calculation of the amount of the monthly advance payment.

The actions of the inspector in the event of a violation of the control ratio is to check whether the amount of calculated tax has changed during the in-house tax audit of the tax return for the previous reporting period. If, taking into account the results of a desk tax audit, the control ratio is not met, then, in accordance with Article 88 of the Tax Code of the Russian Federation, send the taxpayer a request to provide explanations or make appropriate corrections within five working days. If, after consideration of the submitted explanations and documents, or in the absence of explanations from the taxpayer, the fact of violation of the legislation on taxes and fees is established, an audit report is drawn up in accordance with Art. 100 of the Tax Code of the Russian Federation.

Reflection in tax reporting of errors of previous years

In the income tax return approved by the Order of the Federal Tax Service of Russia dated November 26, 2014 N ММВ-7-3 / [email protected] in Appendix 2 to sheet 02, lines have been introduced to reflect the amounts of adjustment of the tax base in connection with the identification of errors (distortions) relating to previous periods. So, according to clause 7.3 of the Procedure for filling out the declaration, line 400 reflects the adjustment of the tax base when the taxpayer exercises the right granted by paragraph two of clause 1 of Article 54 of the Tax Code of the Russian Federation to recalculate the tax base and the amount of tax for the tax (reporting) period in which errors (distortions) were detected, relating to previous tax (reporting) periods, in cases where the mistakes (distortions) made led to the excessive payment of tax.

Lines 401-403 provide a breakdown of the indicator of line 400 for previous tax periods, which include the identified errors (distortions).

Lines 400-403 do not include the amounts of income and losses of past tax periods identified in the current reporting (tax) period and reflected in line 101 of Appendix N 1 to Sheet 02 and in line 301 of Appendix N 2 to Sheet 02 of the Declaration.

The indicator of line 400 is taken into account when forming the indicator on line 100 of Sheet 02 of the Declaration.

The procedure for correcting errors in tax accounting is regulated by Art. 54 of the Tax Code of the Russian Federation, according to which, if errors (distortions) are found in the calculation of the tax base relating to past tax (reporting) periods, in the current tax (reporting) period, the tax base and the amount of tax are recalculated for the period in which the indicated errors were committed ( distortion).

At the same time, the third paragraph of paragraph 1 of Art. 54 of the Tax Code of the Russian Federation provides that if it is impossible to determine the period of errors (distortions), the tax base and the amount of tax are recalculated for the tax (reporting) period in which errors (distortions) are revealed. The taxpayer has the right to recalculate the tax base and the amount of tax for the tax (reporting) period in which errors (distortions) related to previous tax (reporting) periods were detected, also in cases where the errors (distortions) made led to excessive payment of tax .

The Ministry of Finance of Russia explains that, in accordance with this provision, a taxpayer has the right to recalculate the tax base and the amount of tax for the tax (reporting) period in which errors (distortions) were discovered, when the errors (distortions) made led to the excessive payment of tax (regardless of whether whether it is possible or not to determine the period of their commission) (letters of 10/17/2013 No. 06/1/526).

At the same time, it should be taken into account that the Tax Code of the Russian Federation does not limit the period for recalculating the tax base in the event of errors (distortions) that led to an increase in the tax base and the amount of tax (letter of the Ministry of Finance of Russia dated 05.10.2010 N 03-03-06/1/627).

However, in this case, it must be borne in mind that the application of the third paragraph of paragraph 1 of Art. 54 of the Tax Code of the Russian Federation is lawful only if, following the results of the tax period subject to adjustment, the organization did not receive a loss and paid income tax to the budget in a timely manner (see letters of the Ministry of Finance of Russia dated 13.08.2012 N 03-03-06/1/408, dated 01/30/2012 N 03-03-06/1/40, dated 05/07/2010 N 03-02-07/1-225, dated 04/23/2010 N 03-02-07/1-188, dated 04/27/2010 N 03-02-07/1-193).

The question of the possibility of recognizing expenses in a later period is still controversial. Attempts to simply “postpone” expenses to a later period without justifying the reasons that prevented the recognition of these expenses on a timely basis, continue to meet with the resistance of the tax authorities and are not always encouraged by the courts.

It is important to note that the Tax Code of the Russian Federation does not contain the concept of "mistake". For the purposes of applying article 54 of the Tax Code of the Russian Federation, this concept has the same meaning as in PBU 22/2010 “Correction of errors in accounting and reporting” (see clause 1 of article 11 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated 30.01.2015 N 03-03-06/1/3583, dated 11/04/2014 N 03-03-06/1/62348, dated 10/17/2013 N 03-03-06/1/43299).

According to PBU 22/2010, an error is an incorrect reflection (non-reflection) of the facts of economic activity in the accounting and (or) financial statements of the organization. The error may be due to:

incorrect application of the legislation of the Russian Federation on accounting and (or) regulatory legal acts on accounting;
incorrect application of the organization's accounting policies;
inaccuracies in calculations;
incorrect qualification or assessment of the facts of economic activity;
incorrect use of information available at the date of signing the financial statements;
dishonest actions of officials of the organization.

At the same time, inaccuracies or omissions in the reflection of the facts of economic activity in the accounting and (or) financial statements of the organization, identified as a result of obtaining new information that was not available to the organization at the time of reflection (non-reflection) of such facts of economic activity, are not errors.

On the composition of the amended income tax return

Letter of the Federal Tax Service of Russia dated 06/25/2015 N GD-4-3 / [email protected] clarified the issue of the composition of the amended income tax return for submission to the tax authorities in the event that only the declaration and calculation of income tax are specified (without specifying Appendix No. 2 to the declaration).

According to paragraph 6 of Article 81 of the Tax Code of the Russian Federation, if a tax agent discovers in the calculation submitted by him to the tax authority the fact that information is not reflected or incompletely reflected, as well as errors that lead to an understatement or overstatement of the amount of tax to be transferred, the tax agent is obliged to make the necessary changes and submit to the tax body specified calculation in the manner prescribed by this article of the Tax Code of the Russian Federation.

The corrected calculation submitted by the tax agent to the tax authority must contain data only for those taxpayers in respect of whom facts of non-reporting or incomplete reflection of information, as well as errors leading to an underestimation of the amount of tax, are found.

In accordance with paragraphs 1.7 and 1.8 of the Procedure for filling out a tax return for corporate income tax, approved by order of the Federal Tax Service of Russia dated November 26, 2014 N ММВ-7-3 / [email protected], organizations - taxpayers of income tax, acting as tax agents for income tax of organizations, include in the tax return a tax calculation consisting of subsection 1.3 of Section 1 and Sheet 03 "Calculation of corporate income tax on income withheld by a tax agent (source of payment income).

Organizations acting as tax agents for the calculation, withholding and transfer to budget system Russian Federation of personal income tax, in accordance with paragraph 4 of Article 230 of the Tax Code of the Russian Federation, submit to the tax authorities Appendix No. 2 to the tax declaration “Information on the income of an individual paid to him by a tax agent”. At the same time, organizations that are taxpayers of income tax include Appendix No. 2 to the tax return in the composition of the tax return.

Subparagraph 2 of paragraph 3.2 of the Procedure defines the procedure for submitting, separately from the tax return, an updated tax calculation containing data only on those taxpayers in respect of which facts of non-reporting or incomplete reflection of information are found, as well as errors leading to an understatement or overstatement of the amount of tax.

A similar rule in terms of submitting to the tax authority only updated Information on the income of an individual paid to him by a tax agent is contained in clause 17.1 of the Procedure.

Submission to the tax authority of an amended tax declaration with the inclusion in it of only those sheets and annexes to them in which false information or errors are revealed is not provided for by the Tax Code of the Russian Federation. Accordingly, the amended tax return is submitted to the tax authority in full, as determined in the Procedure.

As for the submission to the tax authority of an amended tax return without the tax calculation included in it and Information on the income of an individual paid to him by a tax agent, this issue will be considered when preparing changes to the tax return on corporate income tax.

Duties of a tax agent and income tax rate when paying dividends, including to foreign participants

From January 1, 2015, the tax rate on dividend income paid to residents increased from 9% to 13%.

The increased rate applies to income paid to members beginning January 1, 2015.

In the event that during 2014 a resident received interim quarterly dividends, they were subject to income tax and personal income tax at a rate of 9% (clause 5 of article 286 of the Tax Code of the Russian Federation). But dividends calculated on the basis of annual profit and paid in 2015 will be taxed at a rate of 13%.

When filling out Sheet 03 of the Income Tax Declaration in connection with the payment of dividends, the following features must be taken into account.

Pay attention to the letter of the Federal Tax Service of Russia dated February 26, 2015 N GD-4-3 / [email protected]

"On the corporate income tax rate on income in the form of dividends" (together with the Letter> of the Ministry of Finance of Russia dated February 9, 2015 N 03-03-10/5145)

This document is posted on the official website of the Federal Tax Service of Russia (http://www.nalog.ru) in the section "Explanations of the Federal Tax Service that are mandatory for use by tax authorities."

The form of the tax declaration for corporate income tax (hereinafter referred to as the declaration), approved by order of the Federal Tax Service of Russia dated November 26, 2014 N ММВ-7-3 / [email protected](registered by the Ministry of Justice of Russia on December 17, 2014, registration N 35255), does not take into account changes in the specified tax rate.

In this regard, before making changes to the form of the said tax declaration, when filling out Section A "Calculation of tax on income in the form of dividends (income from equity participation in other organizations established in the Russian Federation)" Sheet 03 of the declaration, it is necessary to proceed from the following.

The amounts of dividends subject to distribution to Russian organizations specified in subparagraph 2 of paragraph 3 of Article 284 of the Tax Code of the Russian Federation, as well as the amounts of dividends on which tax is calculated at a tax rate of 13 percent, are reflected, respectively, in lines 023 and 091.

If the decision on the distribution of profits remaining after taxation was made before January 1, 2015 and partially the dividends were paid in 2014 with their taxation at a tax rate of 9 percent, then when submitting declarations for the reporting (tax) periods of 2015:

dividends distributed to Russian organizations and paid in 2014 subject to tax at a rate of 9 percent are indicated in line 022;
Dividends distributed to Russian organizations and paid in 2015 subject to tax at a rate of 13 percent are indicated in line 023.

Line 091 shows the total amount of dividends (taking into account the reduction in accordance with the established procedure by the amount of dividends received by the organization distributing profits), the tax on which is withheld at the rates of 9 and 13 percent. The tax calculated at the specified tax rates is reflected in line 100 as a total amount.

Letter of the Ministry of Finance of Russia dated 09.02.2015 N 03-03-10/5145

Clause 1 of Article 250 of the Tax Code of the Russian Federation determines that non-operating income is income from equity participation in other organizations, with the exception of income directed to pay for additional shares (shares) placed among the shareholders (participants) of the organization.

Federal Law No. 366-FZ of November 24, 2014 “On Amendments to Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation” amended Article 284 of the Tax Code of the Russian Federation (hereinafter referred to as the RF Tax Code), which entered into force from 1 January 2015.

So, according to subparagraph 2 of paragraph 3 of Article 284 of the Tax Code of the Russian Federation (as amended by the above Federal Law), from January 1, 2015, on income received in the form of dividends from Russian and foreign organizations by Russian organizations that are not specified in subparagraph 1 of paragraph 3 of Article 284 of the Tax Code of the Russian Federation, as well as income in the form of dividends received on shares, the rights to which are certified by depository receipts, the tax rate of 13 percent is applied to the tax base.

In accordance with subparagraph 2 of paragraph 4 of Article 271 of the Tax Code of the Russian Federation for income in the form of dividends from equity participation in the activities of other organizations for non-operating income, the date of receipt of income is the date of receipt of funds to the settlement account (cash) of the taxpayer.

Thus, dividends received starting from January 1, 2015 should be subject to a tax rate of 13 percent. At the same time, to the dividends actually received in 2014, from which the Russian organization is obliged to independently calculate and pay corporate income tax due to non-withholding by the tax agent, it is necessary to apply the tax rate that was in force in 2014, that is, the tax rate of 9 percent.

"On sending for information and use in the work of the letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation dated January 29, 2015 N 03-04-07 / 3263 on the provision of information on the income of individuals when receiving income from transactions with securities"

According to paragraph 4 of Article 230 of the Tax Code of the Russian Federation, persons recognized as tax agents in accordance with Article 226.1 of the Tax Code of the Russian Federation submit to the tax authority at the place of their registration information about the income in respect of which they calculated and withheld tax, about the persons who are recipients of these incomes ( if relevant information is available), and on the amounts of taxes accrued, withheld and transferred to the budget system of the Russian Federation for this tax period in the form, in the manner and within the time limits established by Article 289 of the Tax Code of the Russian Federation for the submission of tax calculations by tax agents for corporate income tax.

Information on the income of individuals, provided for in paragraph 4 of Article 230 of the Tax Code of the Russian Federation, is submitted by tax agents personally for each individual - the recipient of income.

At the same time, in relation to income from operations with securities and payments on securities (coupons, dividends on shares of Russian organizations), for which information on income is provided in accordance with Appendix No. 2 to the income tax return, the provision of information on such income in accordance with paragraph 2 of Article 230 of the Tax Code of the Russian Federation is not required.

In accordance with paragraph 1 of Article 43 of the Tax Code of the Russian Federation, a dividend is any income received by a shareholder (participant) from an organization in the distribution of profit remaining after tax (including in the form of interest on preferred shares) on shares (shares) owned by a shareholder (participant) in proportion to the shares of shareholders (participants) in the authorized (share) capital of this organization.

If the payment of income on securities is made by an organization that is not recognized as a tax agent under Article 226.1 of the Tax Code of the Russian Federation, but is a tax agent on the basis of Article 226 of the Tax Code of the Russian Federation, information on the income of individuals is submitted by this organization in the form and in the manner established by clause 2 article 230 of the Tax Code of the Russian Federation. Such organizations, in particular, include organizations that pay dividends that are not related to dividends on shares of Russian organizations.

In accordance with paragraph 14 of Article 226.1 of the Tax Code of the Russian Federation, if the tax on personal income calculated on income from securities transactions and dividends on shares of Russian organizations cannot be withheld, then the tax agent organization shall notify the tax agent in writing by March 1 of the following year body at the place of its registration on the impossibility of withholding tax and the amount of the taxpayer's debt. In this case, a message about the impossibility to withhold tax and the amount of tax may be submitted in the form and in the manner provided for by paragraph 5 of Article 226 of the Tax Code of the Russian Federation.

In accordance with the provisions of paragraph 3 of Article 230 of the Tax Code of the Russian Federation, tax agents issue certificates of receipts to individuals upon their applications. individuals income and withholding taxes.

With regard to information on income submitted by tax agents to the tax authorities in accordance with paragraph 4 of Article 230 of the Tax Code of the Russian Federation, at the request of the employee, he can be issued a certificate of such income received and tax amounts withheld in the form 2-NDFL "Certificate of income of an individual for the year 20__.

From these clarifications of the Ministry of Finance, the following conclusion can be drawn: the obligation to submit to the tax authority information on the income of individuals in the form of Appendix No. 2 to the income tax declaration is assigned only to organizations that pay income to individuals on securities or transactions with securities. Shares in an LLC are not securities, therefore, when distributing profits between participants (i.e. when paying dividends), they are recognized as tax agents on the basis of Art. 226 of the Tax Code of the Russian Federation, and not on the basis of Art. 226.1 of the Tax Code of the Russian Federation. If a taxpayer (an LLC applying a simplified taxation system and paying dividends only to individuals) does not have the obligation to submit information on the income of individuals in the form of Appendix No. 2 to the income tax return, it also does not have the obligation to submit a tax calculation to the tax authority on the profit of organizations from income withheld by the tax agent (Sheet 03 of the declaration).

Letter of the Federal Tax Service of Russia dated June 25, 2015 N GD-4-3 / 11052 "On taxation of income from equity participation in other organizations" (together with<Письмом>Ministry of Finance of Russia dated May 14, 2015 N 03-03-10 / 27550) clarified that when paying income from equity participation in an LLC, it is allowed to use the formula for calculating dividends from paragraph 5 of Article 275 of the Tax Code of the Russian Federation

The departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation are instructed to bring this letter to lower tax authorities, as well as to taxpayers.

Paragraph 1 of Article 28 of the Federal Law of 08.02.1998 N 14-FZ “On Limited Liability Companies” determines that a company has the right to make a decision on the distribution of its net profit among the participants of the company quarterly, every six months or once a year.

In accordance with paragraph 1 of Article 24 of the Tax Code of the Russian Federation, tax agents are recognized as persons who, in accordance with the Tax Code of the Russian Federation, are responsible for calculating, withholding from the taxpayer and transferring taxes to the budget system of the Russian Federation.

Russian organizations that pay taxpayers income in the form of dividends determine the amount of tax separately for each such taxpayer in relation to each payment of the said income (Item 5 of Article 286 of the Tax Code of the Russian Federation).

Features of determining the tax base for income received from equity participation in other organizations are established in Article 275 of the Tax Code of the Russian Federation.

In accordance with paragraph 5 of Article 275 of the Tax Code of the Russian Federation, the amount of tax to be withheld from the income of the taxpayer - the recipient of dividends, not specified in paragraph 6 of Article 275 of the Tax Code of the Russian Federation, is calculated by the tax agent in accordance with paragraph 4 of Article 275 of the Tax Code of the Russian Federation according to the formula defined in paragraph 5 of Article 275 NK RF.

At the same time, in accordance with paragraph 1 of Article 43 of the Tax Code of the Russian Federation, any income received by a shareholder (participant) from an organization in the distribution of profit remaining after tax (including in the form of interest on preferred shares) on shares owned by a shareholder (participant) is recognized as a dividend. (shares) in proportion to the shares of auctioneers (participants) in the authorized (share) capital of this organization.

Consequently, the provision of paragraph 1 of Article 43 of the Tax Code of the Russian Federation, which establishes the definition of dividends for the purposes of the Tax Code of the Russian Federation, refers to dividends as such not only income received by a shareholder from an organization in the distribution of profit remaining after tax on shares owned by a shareholder, but also similar income received shareholder according to his shares.

In this regard, we believe that when distributing profit remaining after taxation over the share owned by a member of a limited liability company, a person recognized in accordance with the Tax Code of the Russian Federation as a tax agent in relation to income in the form of dividends, it is necessary to determine the amount of tax in the manner and according to the formula defined in paragraph 5 of Article 275 of the Tax Code of the Russian Federation.

The procedure for reflecting received dividends in the corporate income tax declaration.

The amount of dividends received by the taxpayer, according to tax accounting data, is indicated as part of non-operating income in line 100 of Appendix No. 1 to Sheet 02 and in line 020 of Sheet 02. Then, already as income excluded from profit, the same amount is reflected in line 070 of Sheet 02 (points 6.2, 5.2, 5.3 of the Procedure for filling out a tax return for corporate income tax). Thus, dividends, the income tax from which was withheld by the tax agent, do not form the tax base from which the amount of income tax is calculated (line 180 of Sheet 02). The same order of reflection in the declaration of received dividends was applied earlier.

On the obligation of a tax agent when paying income to foreign organizations

Since January 1, 2015, a new concept has appeared in Article 7 of the Tax Code of the Russian Federation “International Treaties on Taxation Issues” - a person who has the actual right to income. Let's see how this innovation affected the duties of tax agents for income tax.

Recall that the obligations of a tax agent for income tax in relation to foreign organizations arise for Russian taxpayers when paying these organizations the income listed in Article 309 of the Tax Code of the Russian Federation, these are the so-called passive income - interest on debt obligations, dividends, royalties, license and lease payments , fines, etc.

Article 310 of the Tax Code of the Russian Federation establishes the rates applicable to income paid to foreign organizations from sources in the Russian Federation. At the same time, preferential rates may be applied to income paid to foreign organizations or income may not be subject to taxation in the territory of the Russian Federation at all, if this is provided for by international treaties (agreements) on the avoidance of double taxation.

Until January 1, 2015, in order to apply reduced rates or complete exemption of income from income tax, it was enough for a foreign organization to present to the tax agent before the payment of income a confirmation that this foreign organization has a permanent location in the state with which the Russian Federation has an agreement on avoidance double taxation. This confirmation must be certified by the competent authority of the relevant foreign state and translated into Russian.

From January 1, 2015, in order to correctly apply the provisions of international treaties, in addition to obtaining confirmation of the tax residence of a foreign organization in a state with which the Russian Federation has an agreement on the avoidance of double taxation, a tax agent paying income has the right to request confirmation from a foreign organization that this organization has the actual right to receive the corresponding income.

On the one hand, the Tax Code of the Russian Federation stipulates the right, and not the obligation, of a tax agent to request information about the beneficiary, on the other hand, if the tax agent does not exercise this right, then under certain circumstances such a neglect of his rights may come to him sideways.

For example, the tax authorities will be able to identify the beneficiary in the order of information exchange within the framework of the accession of the Russian Federation to the Convention on Mutual Administrative Assistance in Tax Matters (Strasbourg, January 25, 1988) ETS N 127 (as amended by the Protocol of May 27, 2010) The Russian Federation has acceded to the Convention and ratified it by the Federal Law of November 4, 2014; for the Russian Federation it entered into force on July 1, 2015.

Please note, with reference to the Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 N 57 “On some issues arising from the application by the Arbitration Courts of the first part of the Tax Code of the Russian Federation” in a letter dated April 14, 2014 N 03-08-РЗ / 16905, the Ministry of Finance of the Russian Federation reminds that the responsibility for the correct calculation and withholding of tax lies with the tax agent.

According to the position of the Plenum of the Supreme Arbitration Court of the Russian Federation, the regulatory authorities have the right to forcibly recover from the tax agent the amount of tax not withheld when paying income to a foreign organization (clause 2 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 N 57). This position is based on the fact that foreign persons receiving income are not registered with the tax authorities of the Russian Federation, therefore their tax administration impossible. At the same time, both tax and penalties accrued until the tax payment obligation is fulfilled from the tax agent (paragraph 7, clause 2 of Resolution No. 57 of July 30, 2013, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 5317/11 of September 20, 2011 ).

From the latest clarifications of the Ministry of Finance and the Federal Tax Service, we can conclude that the regulatory authorities strongly recommend that the tax agent, before applying preferential taxation to the income paid, make sure that the person to whom the income is transferred and the person who has the right to independently dispose of such income is one and the same person (beneficial owner).

For example, in the Letter of the Federal Tax Service dated April 13, 2015 N OA-4-17 / [email protected] it was concluded that if a foreign organization to which income is paid does not apply for the application of reduced rates in accordance with the provisions of an international treaty for the avoidance of double taxation and does not provide information about the person - the actual recipient of income, then taxation is carried out in accordance with the norms Russian legislation about taxes and fees. That is, preferential taxation is not applied, and when paying income to a foreign organization, tax rates from Art. 284 of the Tax Code of the Russian Federation. So, according to paragraphs.1.p.1 of Art. 284 of the Tax Code of the Russian Federation, interest income in the form of debt obligations is subject to taxation at a rate of 20%. According to paragraph 3 of paragraph 3 of Art. 284 of the Tax Code of the Russian Federation on income received by a foreign organization in the form of dividends on shares of Russian organizations, as well as dividends from participation in the capital of an organization in another form, the rate is set at 15%.

At the same time, in the letter of the Ministry of Finance of the Russian Federation of February 2, 2015 N 03-08-05 / 3841, it is explained that if the tax agent paying the income did not apply the provisions of the international treaty of the Russian Federation and withheld tax on the income of a foreign organization in full, or tax on the income of a foreign organization was calculated and withheld in the course of tax control measures, a person having the actual right to receive this income is entitled to apply for a tax refund with the provision of the documents specified in this article to the tax authority at the location of the tax agent on the basis of paragraph 4 of Art. 312 of the Tax Code of the Russian Federation.

Changes in the procedure for accounting for interest on debt obligations, including controlled debt

General rules from January 1, 2015

For the purposes of Chapter 25 of the Tax Code of the Russian Federation, debt obligations are understood as loans, commodity and commercial loans, loans, bank deposits, bank accounts or other borrowings, regardless of the method of their registration.

Interest on debt obligations is included in non-operating expenses on the basis of subpara. 2 p. 1 art. 265 of the Tax Code of the Russian Federation, taking into account the features provided for by Art. 269 of the Tax Code of the Russian Federation. The amount of interest on the loan is reflected in lines 200 and 201 of Appendix No. 2 to Sheet 02 of the income tax return (clause 7.2 of the Procedure for filling out a tax return for corporate income tax (approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3 / [email protected])).

Article 269 of the Tax Code of the Russian Federation establishes the specifics of accounting for interest on debt obligations for tax purposes.

From 01.01.2015 on any type of debt obligations arising from transactions recognized in accordance with the Tax Code of the Russian Federation as controlled transactions, interest is recognized as income (expense) calculated on the basis of the actual rate, taking into account the provisions of Section V.1 of the Tax Code of the Russian Federation, unless otherwise established the specified article.

Limit value intervals interest rates for debt obligations, are defined in paragraph 1.2 of Article 269 of the Tax Code of the Russian Federation.

	The nature of the deal	Income is recognized	Expenses are recognized
1	Debt not recognized as a controlled transaction		At the actual rate set in the contract
2	Controlled transaction if the rate is in the range of limit values	At the actual rate set in the contract, if it is greater than the minimum value of the limit value range	At the actual rate set in the contract, if it is less than the maximum value of the limit value interval
3	Controlled transaction if the rate goes beyond the limits of the range of limit values		Based on the market rate, taking into account the provisions of section V.1 of the Tax Code of the Russian Federation

At the same time, clause 1.1 of Article 269 of the Tax Code of the Russian Federation establishes that for a debt obligation that arose as a result of a transaction recognized in accordance with the Tax Code of the Russian Federation as a controlled transaction, the taxpayer has the right to recognize as income (expense) the interest calculated on the basis of the actual rate on such debt obligations, within the framework of established intervals of limit values of interest rates on debt obligations.

If the debt obligation arose before the introduction of the key rate by the Central Bank of the Russian Federation ... (i.e. before 09/13/2013)

Letter No. 03-03-РЗ/33795 of the Ministry of Finance of Russia dated June 11, 2015 clarified the issue of applying the key rate (refinancing rate) of the Bank of Russia when calculating the range of limit values for interest rates on debt obligations in rubles with a fixed rate arising from controlled transactions for the purposes of income tax.

From 01.01.2015 on debt obligations of any type, interest calculated on the basis of the actual rate is recognized as income (expense), unless otherwise provided by Article 269 of the Tax Code of the Russian Federation.

Paragraph 3 of Clause 1 of Article 269 of the Tax Code of the Russian Federation states that interest calculated on the basis of the actual rate subject to the provisions of Section V.1 of the Tax Code Russian Federation, unless otherwise provided by Article 269 of the Tax Code of the Russian Federation.

Limit intervals for interest rates on debt obligations issued in rubles, are defined in paragraph 1.2 of Article 269 of the Tax Code of the Russian Federation as follows:

for a debt obligation arising from a transaction recognized as controlled in accordance with paragraph 2 of Article 105.14 of the Tax Code of the Russian Federation - from 0 to 180 percent (for the period from January 1 to December 31, 2015), from 75 to 125 percent (starting from January 1, 2016) the key rate of the Central Bank of the Russian Federation;
for a debt obligation not specified in the previous paragraph — from 75 percent of the refinancing rate of the Central Bank of the Russian Federation to 180 percent of the key rate of the Central Bank of the Russian Federation (for the period from January 1 to December 31, 2015), from 75 to 125 percent (starting from January 1 2016) of the key rate of the Central Bank of the Russian Federation.

The key rate of the Central Bank of the Russian Federation for the purposes of applying paragraph 1.2 of Article 269 of the Tax Code of the Russian Federation in relation to debt obligations for which the rate is fixed and does not change during the entire term of the debt obligation is understood to be the corresponding rate that was in force on the date of attraction of funds or other property in the form debt obligation (as of the date of conclusion of the contract) (subparagraph 1 of paragraph 1.3 of Article 269 of the Code).

Based on the foregoing, when determining the range of interest rate ceilings in the manner prescribed by paragraph 1.2 of Article 269 of the Tax Code of the Russian Federation, for debt obligations specified in subparagraph 1 of paragraph 1.3 of Article 269 of the Tax Code of the Russian Federation, one should be guided by the corresponding key rate of the Central Bank of the Russian Federation in force on the date of conclusion of the agreement, including under contracts concluded before 01.01.2015.

At the same time, we believe that if a debt obligation arose before the introduction of the key rate by the Central Bank of the Russian Federation (before September 13, 2013), then the range of limit values for interest rates on debt obligations specified in paragraph 1.1 of Article 269 of the Tax Code of the Russian Federation is determined on the basis of the corresponding refinancing rate of the Central Bank of the Russian Federation in force on the date of the conclusion of the contract.

At the same time, we draw your attention to the fact that, in accordance with paragraph 2 of Article 5 of the Tax Code of the Russian Federation, changes in the legislation on taxes and fees that worsen the situation of taxpayers do not have retroactive effect, and therefore when calculating the range of limit values of interest rates under contracts concluded before 01/01/2015, if the key rate of the Central Bank of the Russian Federation on the date of conclusion of the agreement was less than the corresponding refinancing rate of the Central Bank of the Russian Federation, one should be guided by the refinancing rate of the Central Bank of the Russian Federation in force on the date of conclusion of the agreement.

If the loan is issued in tranches ...

If the loan will be issued in tranches, then, according to the explanations of the Ministry of Finance of the Russian Federation in a letter of 06/09/2015 N 03-03-06 / 33237 on the basis of subparagraph 1 of paragraph 1 of Art. 269 of the Tax Code of the Russian Federation for debt obligations with the issuance of borrowed funds in tranches provided for in the agreement, the size of the key rate will be determined by the corresponding key rate of the Central Bank of the Russian Federation, in force on the date of conclusion of the agreement, in relation to each tranche. Those. each tranche will be treated as a separate loan.

On tax risks on loans of related parties

Clause 1.2 of Art. 269 of the Tax Code of the Russian Federation establishes intervals for limiting interest rates for transactions that are recognized as controlled. If the loan agreement is not a controlled transaction, then the Tax Code of the Russian Federation does not provide for any restrictions on the application of interest rates for tax purposes.

As follows from paragraph 1 of Art. 269 of the Tax Code of the Russian Federation, for loan agreements that are not controlled transactions, interest calculated on the basis of the actual rate, that is, from the rate provided for by the agreement, is recognized as income (expense).

Note! When concluding loan agreements with related parties, even if, according to the criteria of Article 105.14 of the Tax Code of the Russian Federation, such loan agreements do not meet the concept controlled transaction tax risks may arise. Such a conclusion can be drawn from the statements of the Ministry of Finance of Russia, in a letter dated 12.08.2014 N 03-01-18 / 40266. There, in particular, the opinion is expressed that the features of accounting for interest on debt obligations for tax purposes, provided for in paragraphs one, two and three of paragraph 1.1 of Article 269 of the Tax Code of the Russian Federation, can be applied to related parties, including in cases where such transactions are not recognized as controlled in in accordance with Article 105.14 of the Tax Code of the Russian Federation.

In other words, in transactions with debt obligations between related parties, it is advisable to adhere to the intervals of interest limits established in Art. 269 of the Tax Code of the Russian Federation or be ready to justify the market level of the interest rate.

The normalized amount of expenses on ruble denominated debt obligations for December 2014 has been increased.

Paragraph 2 of Art. 2 of Law No. 32-FZ of 08.03.2015, the maximum amount of interest to be included in corporate income tax expenses in the period from December 1 to December 31, 2014 is taken equal to the interest rate established by agreement of the parties, but not exceeding the refinancing rate of the Central Bank of the Russian Federation increased by 3.5 times, when registering a debt obligation in rubles. Thus, organizations have the opportunity to adjust the tax base, to recognize more expenses for ruble obligations for December 2014 for profit tax purposes as a result of an increase in the coefficient applied to the refinancing rate of the Central Bank of the Russian Federation. (limit sizes for December 2014: it was - 8.25% x 1.8 = 14.85%, it became - 8.25% x 3.5 = 28.875%.).

Accounting for interest on controlled debt

Russian organization to a foreign organization for the purposelei of income tax is explained in the letters of the Ministry of Finance of Russia of 21.04.2015 N 03-03-06/1/22602, of 26.03.2015 N 03-08-05/16608

In accordance with the provisions of paragraph 2 of Article 269 of the Tax Code of the Russian Federation, a special tax accounting procedure is applied when paying interest income by Russian organizations that have outstanding debt:

under a debt obligation to a foreign organization that directly or indirectly owns more than 20% of the authorized (share) capital (fund) of this Russian organization;
under a debt obligation to Russian organization recognized in accordance with the legislation of the Russian Federation as an affiliate of the above foreign organization;
under a debt obligation in respect of which such aforementioned affiliated person and (or) directly this aforementioned foreign organization acts as a guarantor, guarantor or otherwise undertakes to ensure the fulfillment of a debt obligation of a Russian organization.

For the purposes of Article 269 of the Tax Code of the Russian Federation, any of the options for this debt is recognized as a controlled debt to a foreign organization.

According to Article 269 of the Tax Code of the Russian Federation, if a taxpayer-Russian organization has an outstanding debt under a debt obligation to a Russian organization recognized in accordance with the legislation of the Russian Federation as an affiliate of a foreign organization that directly or indirectly owns more than 20 percent of the authorized (share) capital (fund) of this Russian organizations (hereinafter - controlled debt to a foreign organization), and if the amount of controlled debt to a foreign organization is more than 3 times (for banks, as well as for organizations engaged exclusively in leasing activities - more than 12.5 times) exceeds the difference between the amount of assets and the amount of liabilities of a taxpayer-Russian organization as of the last day of the reporting (tax) period, when determining the maximum amount of interest to be included in expenses, taking into account the provisions of paragraph 1 of Article 269 of the Tax Code of the Russian Federation, the rules of paragraph 2 of Article 269 of the Tax Code of the Russian Federation.

Thus, in the presence of the conditions established by Article 269 of the Tax Code of the Russian Federation, the debt of a Russian organization-borrower both to a foreign organization and to a Russian organization under a debt obligation can be recognized as a controlled debt to a foreign organization.

The borrowing organization determines the maximum amount of controlled debt and is entitled to recognize as expenses reducing the tax base for corporate income tax the amount of interest accrued under a loan agreement (loan agreement) in the manner prescribed by Article 269 of the Tax Code of the Russian Federation. At the same time, the positive difference between the amount of accrued interest and the amount of marginal interest calculated on the basis of paragraph 2 of Article 269 of the Tax Code of the Russian Federation is equated for tax purposes with dividends paid to foreign organizations, and is not taken into account by the Russian borrowing organization as part of expenses that reduce the tax base for tax for the profits of organizations. Taxation of dividends paid out is carried out by a Russian organization in the form of withholding tax at source.

Clause 3 of Article 284 of the Tax Code of the Russian Federation provides that a tax rate of 15 percent is applied to the tax base determined by income received in the form of dividends from Russian organizations by foreign organizations.

Note: in the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of September 17, 2013 No. 3745/13: the rules established by paragraph 2 of Art. 269 of the Tax Code of the Russian Federation, exclude the possibility of determining the limit value of interest on an accrual basis. When the ratio of controlled debt and equity organizations in the next reporting period compared to the previous recalculation of expenses in the form of interest for the previous reporting period is not made. The percentage limit must be calculated discretely.

The amount of interest on controlled debt included in income tax expenses in the period from July 1, 2014 to December 31, 2015 has been adjusted. The rules apply to debt obligations that arose before October 1, 2014 (clause 1, article 2 of the Law of March 8, 2015 No. 32-FZ).

First of all, the amount of controlled debt denominated in foreign currency is determined at the rate of the Central Bank of the Russian Federation as of the last reporting date of the relevant reporting (tax) period, but not higher than the rate established by the Central Bank of the Russian Federation as of July 1, 2014; Recall that on July 1, 2014, the US dollar exchange rate was set at 33.8434 rubles. for 1 dollar, euro - 46.1827 rubles. for 1 euro.

Secondly, the amount of equity on the last day of each reporting (tax) period is determined without taking into account the corresponding positive (negative) exchange rate differences arising from the revaluation of claims (obligations) denominated in foreign currency due to changes in the official exchange rates of foreign currencies against the ruble of the Russian Federation established by the Central Bank RF, from July 1, 2014 to the last date of the reporting (tax) period for which the capitalization ratio is determined.

In a letter from the Ministry of Finance of Russia dated June 16, 2015 N 03-03-06 / 2 / 34579 clarifies that for the application of paragraphs. 2 p. 1 art. 2 of the Law of 08.03.2015 N 32-FZ, one should be guided by the concept and procedure for reflecting exchange rate differences in accounting, which are given in the Accounting Regulation "Accounting for assets and liabilities whose value is expressed in foreign currency" (PBU 3/2006), approved by order of the Ministry of Finance of the Russian Federation of November 27, 2006 N 154n.

Write-off of the cost of property not classified as depreciable

A taxpayer may write off the value of property that is not depreciable over more than one reporting period (Subclause 3, Clause 1, Article 254 of the Tax Code of the Russian Federation).

The cost of such property is included in the composition of material costs in full as it is put into operation. In order to write off the value of the property specified in this subparagraph, during more than one reporting period, the taxpayer has the right to independently determine the procedure for recognizing material expenses in the form of the cost of such property, taking into account the period of its use or other economically justified indicators;

Since the legislator has provided the right, and not the obligation, to partially write off the inventory, this moment is an element of the tax accounting policy. And if an organization wants to use the new write-off method, it needs to be changed.

Using the method of partial write-off of the cost of inventories will allow you to keep tax records in the same way as established by the Methodological Guidelines for Accounting for Special Tools, Special Devices, Special Equipment and Special Clothing (approved by Order of the Ministry of Finance of Russia dated December 26, 2002 N 135n). Accordingly, there will no longer be any differences between accounting and tax accounting.

In addition, such convergence of accounting will reduce the amount of tax expenses of the current reporting (tax) period and will help organizations that, for some reason, do not want to show a loss or lack of profit in their income tax return, “smear” the value of a low value over the reporting and tax periods.

Note! From January 1, 2016 the amount of the value of property recognized as depreciable for income tax purposes will change. Federal Law No. 150-FZ of June 8, 2015 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Article 3 of the Federal Law “On Amendments to Parts One and Two of the Tax Code of the Russian Federation (with regard to taxation of profits of controlled foreign companies and income of foreign organizations)" the initial cost of property recognized as depreciable was increased - more than 100,000 rubles. The indicated cost applies to depreciable property put into operation from January 1, 2016 (clause 7, article 5 of the Law of June 8, 2015 No. 150-FZ).

Property reconstructed for more than 12 months, used in production activities, can be depreciated

Since January 1, 2015, paragraph 3 of Article 256 of the Tax Code of the Russian Federation has been supplemented, which lists property that is not subject to depreciation. Until 2015, depreciable property excluded property that, by decision of the organization's management, was under reconstruction and modernization for more than 12 months. Since 2015, this rule has been revised. Now, if by decision of the management of the organization for reconstruction and modernization for more than 12 months, fixed assets continue to be used in activities aimed at generating income, they can be depreciated.

Since January 1, 2015, the LIFO method has not been applied for taxation (corresponding changes have been made to paragraph 8 of article 254, paragraph 3 of paragraph 1 of article 268, part 3 of article 329 of the Tax Code of the Russian Federation);

Since 2008, the LIFO method has been excluded from PBU 5/01 and is not used to write off inventories in accounting. Since 2015 from paragraph 8 of Article 254 of the Tax Code of the Russian Federation he was also expelled. This change is quite formal, since those organizations that sought to minimize the differences between tax and accounting have not used the LIFO method for a long time. If in 2014 an organization used the LIFO method in tax accounting, it needs to decide which method to use in the future it will evaluate goods, raw materials and materials. Your choice should be fixed in the accounting policy for tax purposes no later than December 31, 2014. It is obvious that in order to converge the accounts in them, it is advisable to establish the same methods. There will be three such methods from 2015: valuation at the cost of each unit of reserves, at average cost and FIFO method.

The procedure for accounting for property received free of charge

Income from the sale of property received free of charge can be reduced by the market value of such property, determined on the date of its receipt (clause 2, clause 1, article 268 of the Tax Code of the Russian Federation, paragraph 2, clause 2, article 254 of the Tax Code of the Russian Federation)

Starting from January 1, 2015, organizations can accept for tax accounting property received free of charge and not being depreciable at the market value determined on the date of its receipt.

From the indicated date, in the new edition, para. 2 p. 2 art. 254 of the Tax Code of the Russian Federation. It provides that the value of this property is determined as the amount of income that is taken into account by the taxpayer in the manner prescribed by paragraph 8 of Art. 250 of the Tax Code of the Russian Federation. Recall that the relevant revenues are taken into account based on market prices.

In connection with these changes, a controversial situation was resolved, which is associated with a decrease in income from the sale of other property received free of charge. Such income can be reduced by the amount of income taken into account for income tax purposes when receiving property free of charge in accordance with paragraph 8 of Art. 250 of the Tax Code of the Russian Federation.

Upon receipt of property (works, services) free of charge, the assessment of income is carried out on the basis of market prices determined taking into account the provisions of Article 105.3 of the Tax Code of the Russian Federation, but not lower than the residual value determined in accordance with this chapter - for depreciable property and not lower than the costs of production (acquisition) - for other property (work performed, services rendered). Information on prices must be confirmed by the taxpayer - the recipient of property (works, services) documented or by conducting an independent assessment;

According to paragraphs. 2 p. 1 art. 268 of the Tax Code of the Russian Federation, income from the sale of other property (with the exception of securities, products of own production, purchased goods) can be reduced by the purchase price (creation) of this property and by the amount of expenses specified in par. 2 p. 2 art. 254 of the Tax Code of the Russian Federation. Since it had not previously specified how to determine the value of property received free of charge, disputes arose.

Since in accounting the value of free assets received is reflected in both income and material costs, there will no longer be permanent differences with tax accounting.

It is important to note that the amendments made do not affect the procedure for tax accounting of property received free of charge from a parent or subsidiary company or a founder-individual with a stake in the authorized capital of more than 50% (subclause 11 clause 1 article 251 of the Tax Code of the Russian Federation), as well as property transferred by the participants or shareholders of the organization to increase its net assets (clause 3.4, clause 1, article 251 of the Tax Code of the Russian Federation).

When calculating income tax, the value of these assets is not included in non-operating income, therefore, this value is not taken into account in expenses.

When transferring property without compensation, please note the following changes! Since January 1, 2015, changes have been made to subparagraphs 11 of paragraph 1 of Art. 251 Tax Code of the Russian Federation

Subparagraph 11 of paragraph 1 of Art. 251 of the Tax Code of the Russian Federation, it is determined that when determining the tax base for income tax, income in the form of property received by a Russian organization free of charge from an organization is not taken into account if the authorized capital of the transferring party consists of more than 50 percent of the contribution (share) of the receiving organization and on the day of transfer property, the receiving organization owns the specified contribution (shares) in the authorized capital on the basis of the right of ownership.

According to paragraph 9 of Art. 2 of Federal Law No. 376-FZ of November 24, 2014 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation (with regard to taxation of profits of controlled foreign companies and income of foreign organizations)”, par. 3 pp. 11 p. 1 art. 251 of the Tax Code of the Russian Federation is supplemented by a provision that, if the transferring organization is a foreign organization, the income specified in this subparagraph is not taken into account when determining the tax base for income tax only if the state of the transferring organization's permanent location is not included in the list states and territories, approved by the Ministry of Finance of the Russian Federation in accordance with paragraphs. 1 p. 3 art. 284 of the Tax Code of the Russian Federation.

In accordance with paragraphs. 1 p. 3 art. 284 of the Tax Code of the Russian Federation Order of the Ministry of Finance of Russia dated November 13, 2007 N 108n approved the List of states and territories that represent a preferential tax regime for taxation and (or) do not provide for the disclosure and provision of information when conducting financial transactions (offshore zones).

Accounting for liabilities in foreign currency, exchange rate differences

Since January 1, 2015, the notion of “sum differences” and the special procedure for their accounting have been excluded from the Tax Code of the Russian Federation. Amount differences have become part of exchange rate differences and are now accounted for under the same rules as them. This also applies to the periodic reassessment of claims and obligations.

Please note that according to Part 3 of Art. 3 of the Federal Law of April 20, 2014 N 81-F 3 sum differences incurred by the taxpayer on transactions concluded before January 1, 2015 are taken into account for the purpose of taxation of profits of organizations in the manner established before the day the said law enters into force. Thus, the new accounting rules apply to those amount differences that arise in respect of transactions entered into starting from January 1, 2015.

Question on accounting for income tax purposes of the difference in amounts on transactions concluded before 01/01/2015, the execution of which occurs after 01/01/2015 clarified in the letter of the Ministry of Finance of the Russian Federation of March 30, 2015 N 03-03-06 / 1/17387 of the Tax Code of the Russian Federation features of the use of the term "transaction" for tax purposes have not been established.

In accordance with paragraph 1 of Article 11 of the Tax Code of the Russian Federation, the institutions, concepts and terms of civil, family and other branches of the legislation of the Russian Federation used in the Code are applied in the sense in which they are used in these branches of legislation, unless otherwise provided by the Code.

In view of the foregoing, the concept of "transaction" is used by the Tax Code of the Russian Federation in the sense in which this concept is applied by the civil legislation of the Russian Federation, according to which actions of citizens and legal entities aimed at establishing, changing or terminating civil rights and obligations are recognized as transactions (Article 153 of the Civil code of the Russian Federation).

Thus, for transactions concluded before January 1, 2015, the execution of which occurs after January 1, 2015, the organization from January 1, 2015 must be taken into account in income (expenses) for tax purposes income (expenses) in the form of an amount difference.

If the transactions were made after January 1, 2015, then the differences arising from the revaluation (reduction) of claims and liabilities must be accounted for as a foreign exchange difference. At the same time, the Ministry of Finance of the Russian Federation explained that one should be guided by the dates of occurrence of accounts payable and receivable.

Letter No. 03-03-10/27647 of the Ministry of Finance of Russia dated May 14, 2015 provides clarifications on the application of the provisions of Article 3 of the Federal Law No. 81-FZ dated April 20, 2014 “On Amendments to Part Two of the Tax Code of the Russian Federation”

By letter of the Federal Tax Service of Russia dated June 26, 2015 N GD-4-3 / 11191, it was sent for information and use in the work.

In connection with the letter of 04/09/2015 N GD-4-3 / [email protected] on the application of the provisions of Article 3 of the Federal Law of April 20, 2014 N 81-FZ "On Amendments to Part Two of the Tax Code of the Russian Federation" (hereinafter - Federal Law N 81-FZ) reports the following.

According to paragraph 11.1 of Article 250 and subparagraph 5.1 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) (as amended until 2015), non-operating income (expenses) is recognized as income (expenses) in the form of an amount difference arising from the taxpayer, if the amount of obligations and claims that have arisen, calculated at the exchange rate of conventional monetary units established by agreement of the parties on the date of sale (posting) of goods (works, services), property rights, does not correspond to the amount actually received (paid) in rubles.

The procedure for recognizing income (expenses) in the form of an amount difference is established in paragraph 7 of Article 271 and paragraph 9 of Article 272 of the Tax Code of the Russian Federation.

At the same time, in accordance with paragraph 3 of Article 3 of Federal Law N 81-FZ, income (expenses) in the form of an amount difference that a taxpayer has incurred from transactions concluded before January 1, 2015 are taken into account for the purposes of taxation of profits of organizations in the manner established before the date of entry into force Federal Law N 81-FZ.

The Tax Code of the Russian Federation does not establish the specifics of the use of the term "transaction" for tax purposes.

In accordance with paragraph 1 of Article 11 of the Tax Code of the Russian Federation, the institutions, concepts and terms of civil, family and other branches of the legislation of the Russian Federation used in the Tax Code of the Russian Federation are applied in the meaning in which they are used in these branches of legislation, unless otherwise provided by the Tax Code of the Russian Federation.

According to Article 153 of the Civil Code of the Russian Federation, transactions are recognized as actions of citizens and legal entities aimed at establishing, changing or terminating civil rights and obligations.

From the point of view of civil law relations, a transaction is both the conclusion of an agreement (the supplier has an obligation to supply the goods, and the buyer has the right to demand delivery of the goods), and shipment (the supplier has the right to demand payment for the goods, and the buyer has the obligation to pay ).

Taking into account that sum differences (exchange differences) arise only for obligations and claims that have already arisen, when determining the date of the transaction, in order to apply the norms of paragraph 3 of Article 3 of Federal Law No. 81-FZ of 20.04. these claims and obligations arise (accounts payable and receivable).

Thus, if transactions resulting in claims and obligations (accounts payable and receivable) were completed before January 1, 2015, then the differences arising from the revaluation (reduction) of claims and liabilities must be accounted for as an amount difference.

If the transactions resulting in claims and liabilities (accounts payable and receivable) were made after January 1, 2015, then the differences arising from the revaluation (markdown) of claims and liabilities must be accounted for as a foreign exchange difference.

A similar point of view was expressed by the Ministry of Finance of Russia in a number of letters: dated May 29, 2015 N 03-03-06/1/31100, dated May 25, 2015 N 03-03-06/1/29921 dated May 21, 2015 No. 03-03-06/1/29152 and others.

Letter of the Federal Tax Service of Russia dated July 17, 2014 N GD-4-3 / [email protected]“On Accounting for Negative Exchange Differences as Expenses”

This document is posted on the official website of the Federal Tax Service of Russia (http://www.nalog.ru) in the section "Explanations of the Federal Tax Service, mandatory for use by tax authorities"

expenses associated with the payment of dividends in the form of negative exchange differences in the event that a decision is made to distribute the amount of profit received and an obligation to pay dividends in foreign currency at the exchange rate of the Bank of Russia on the day such decision is made, may be taken into account for the purposes of taxation of profits of organizations as part of non-operating expenses.

A similar position is set out in the decision of the Presidium of the Supreme Arbitration Court of the Russian Federation dated May 29, 2012 N 16335/11.

At the same time, if the expenses are not incurred as part of an activity aimed at generating income, or the obligation to bear them is not stipulated by law, then the exchange differences arising from such operations are not taken into account when forming the tax base for corporate income tax. For example, exchange differences arising from the transfer and (or) receipt of donations in foreign currency.

Loss from the assignment of the right to claim a debt (Appendix No. 3 to Sheet 02)

From January 1, 2015, losses from the assignment by a taxpayer - the seller of goods (works, services) of the right to claim a debt to a third party, the due date for which has come, are included in non-operating expenses in full as of the date of assignment of the right to claim (Article 279 of the Tax Code of the Russian Federation).

Since 2015, upon assignment of the right to claim, the income tax return is filled out differently.

Letter of the Federal Tax Service of Russia dated 06/25/2015 N GD-4-3 / [email protected] clarified the issue of filling in from 01.01.2015 income tax declaration when the seller of goods (works, services) cedes the right to claim debt to a third party after the due date of payment

Clause 2 of Article 279 of the Tax Code of the Russian Federation (as amended in force from 01.01.2015) establishes that when the seller of goods (works, services) cedes the right to claim a debt to a third party after the due date for payment stipulated by the contract for the sale of goods (works, services), the negative difference between Income from the sale of the right to claim the debt and the value of the sold goods (works, services) is recognized as a loss in the transaction for the assignment of the right to claim on the date of the assignment of the right to claim (that is, at a time). Previously, before 01/01/2015, the loss under the transaction of assignment of the right to claim was accepted for tax purposes in accordance with the procedure established by this article of the Tax Code of the Russian Federation.

In the tax declaration for corporate income tax in Appendix No. 3 to Sheet 02, operations are subject to reflection for which the Tax Code of the Russian Federation establishes a special procedure for recognizing (or not recognizing) losses for tax purposes.

In connection with the amendments made to paragraph 2 of Article 279 of the Tax Code of the Russian Federation, from 01.01.2015, operations for the assignment of the right to claim debt after the due date for payment are not subject to reflection in Appendix No. 3 to Sheet 02 of the tax return.

Starting from the first reporting period of 2015 in the tax return for corporate income tax (the form, formats and procedure for filling which are approved by order of the Federal Tax Service of Russia dated November 26, 2014 N ММВ-7-3 / [email protected]) proceeds from the sale of the right to claim a debt after the due date of payment is reflected in line 013 of Appendix 1 to Sheet 02, and the cost of goods (works, services) sold - in line 059 of Appendix N 2 to Sheet 02 of the tax return. Thus, income and expenses from the assignment of the right to claim debt after the maturity date are taken into account for tax purposes, regardless of the financial result obtained.

At the same time, it is not required to reflect the loss (the negative difference between the income from the realization of the right to claim the Debt and the cost of the goods (works, services) sold) separately on line 300 of Appendix No. 2 to Sheet 02 of the tax return.

Retirement benefits are included in the expense

Amendments have been made to paragraph 9 of Article 255 of the Tax Code of the Russian Federation.

Since 2015, any compensation paid to an employee upon dismissal can be included in profit expenses. In particular, severance payments made by the employer upon termination of the employment contract, provided for by employment contracts and (or) separate agreements of the parties to the employment contract, including agreements on termination of the employment contract, as well as collective agreements, agreements and local regulations containing labor law norms .

As a reminder, earlier there was uncertainty regarding the compensation paid to an employee upon dismissal by agreement of the parties. Thus, the Ministry of Finance allowed these payments to be included in expenses (letter dated 09.10.2014 N 03-03-06 / 1/50735). And here is from the letter of the Federal Tax Service dated July 28, 2014. N GD-4-3 / 14565 followed that in order to include compensation in the expense, it is necessary that it be of a production nature.

The amendments made establish that compensation upon dismissal, enshrined in any contracts and agreements containing labor law norms, can be included in the expense.

Another type of reserve appeared in the Tax Code of the Russian Federation - for the payment of bonuses based on the results of work for the year

Paragraph 24 of Article 255 of the Tax Code of the Russian Federation has been supplemented. Starting from 2015, taxpayers will be able to form not only reserves for the upcoming payment of vacations to employees and (or) for the payment of annual remuneration for the length of service, but also a reserve based on the results of work for the year (for the annual bonus). If an organization intends to form this reserve, it needs to make appropriate provisions in the tax accounting policy.

About confirmation of travel expenses

On documentary evidence for income tax purposes of the period of stay on a business trip and the use by an employee of personal transport (car, motorcycle) to travel to the place of business trip and back. Letter dated April 20, 2015 N 03-03-06/22368.

Paragraph 7 of Decree of the Government of the Russian Federation of October 13, 2008 N 749 “On the Peculiarities of Sending Employees on Business Trips” states that the actual period of stay of an employee at the place of business trip is determined by travel documents submitted by the employee upon returning from a business trip. business trip and (or) back to the place of work on personal transport (car, motorcycle), the actual period of stay at the place of business trip is indicated in a memo, which is submitted by the employee upon returning from a business trip to the employer simultaneously with supporting documents confirming the use of the specified transport for travel to place of business trip and back (waybill, bills, receipts, cashier's checks, etc.).

According to the Department, in the case of an employee traveling to the place of business trip and back to the place of work by personal transport, given that the list of supporting documents is not closed, any primary documents issued by the in accordance with the legislation of the Russian Federation on accounting, which indicate the actual location of the employee on the way to the place of business trip and back. We believe that the memo is not a supporting document confirming the use of personal transport to travel to the place of business trip and back.

At the same time, we inform you that the Ministry of Labor of Russia is preparing a draft resolution of the Government of the Russian Federation “On Amendments to the Regulations on the Peculiarities of Sending Employees on Business Trips”, approved by Decree of the Government of the Russian Federation of October 13, 2008 N 749 “On the Peculiarities of Sending Employees on Business Travel”.

Income tax: how to confirm travel expenses if the boarding pass is lost?

Letter from the Ministry of Finance of May 18, 2015 N 03-03-06/2/28296

Documentary evidence of travel expenses for the purpose of taxation of profits is an advance report of the employee with duly executed supporting documents attached to it, in particular, air or railway tickets, a hotel bill, etc., as well as an order to send on a business trip, signed by the head organizations.

Thus, if an air ticket is purchased in a non-documentary form (electronic ticket), then the supporting documents confirming the costs of its purchase for tax purposes are:

an itinerary/receipt of an electronic ticket on paper, generated by an automated information system for issuing air transportation, which indicates the cost of the flight,
a boarding pass confirming the flight of the accountable person on the route specified in the electronic ticket.

Since the boarding pass is issued by the air carrier, if it is lost, a certificate containing the information necessary to confirm the flight, issued by the air carrier or its representative, is a document confirming the costs of air travel for income tax purposes.

In the absence of a boarding pass or a certificate confirming that the employee used the ticket purchased for him, the cost of travel to the place of business trip and (or) back is not recognized for income tax purposes.

Insignificant errors in the primary document, confirmation of expenses by primary documents

Letter of the Federal Tax Service of Russia dated February 12, 2015 N GD-4-3 / [email protected]“On sending a letter from the Ministry of Finance of Russia dated 04.02.2015 N 03-03-10 / 4547 on the insignificance of errors in primary accounting documents” The departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation are instructed to bring this letter to lower tax authorities, as well as to taxpayers.

According to paragraph 1 of Article 252 of the Tax Code of the Russian Federation, documented expenses are understood to be expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation, or documents drawn up in accordance with business practices applicable in a foreign state in whose territory the corresponding expenses were made, and (or) documents indirectly confirming the expenses incurred (including a customs declaration, a business trip order, travel documents, a report on the work performed in accordance with the contract).

Article 313 of the Tax Code of the Russian Federation determines that confirmation of tax accounting data is, among other things, primary accounting documents (including an accountant's certificate).

In accordance with Article 9 of the Federal Law of December 6, 2011 N 402-FZ "On Accounting" (hereinafter - Law N 402-FZ), each fact of the organization's economic life is subject to registration as a primary accounting document.

Paragraph 4 of Article 9 of Law N 402-FZ provides that the forms of primary accounting documents are determined by the head of the economic entity on the proposal of the official who is entrusted with maintaining accounting.

According to paragraph 2 of Article 9 of Law N 402-FZ, the mandatory details of the primary accounting document are:

Title of the document;
date of preparation of the document;
the name of the economic entity that compiled the document;
the content of the fact of economic life;
the value of the natural and (or) monetary measurement of the fact of economic life, indicating the units of measurement;
the name of the position of the person (persons) who made (have made) the transaction, operation and responsible (responsible) for its registration, or the name of the position of the person (persons) responsible (responsible) for the registration of the event;
signatures of the persons provided for in the above paragraph, indicating their surnames and initials or other details necessary to identify these persons.

From January 1, 2013, the forms of primary accounting documents contained in the albums of unified forms of primary accounting documentation are not mandatory. At the same time, forms of documents used as primary accounting documents, established by authorized bodies in accordance with and on the basis of other federal laws, continue to be mandatory for use (for example, cash documents).

Thus, each taxpayer determines its own forms of primary accounting documents independently. These documents can be developed on the basis of the forms of primary accounting documents contained in the albums of unified forms of primary accounting documentation. Primary accounting documents developed by the taxpayer may consist of both mandatory details and mandatory and additional details.

Errors in primary accounting documents that do not prevent the tax authorities during a tax audit from identifying the seller, buyer of goods (works, services), property rights, the name of goods (works, services), property rights, their cost and other circumstances of the documented fact of economic life, causing the application of the appropriate taxation procedure is not a basis for refusing to accept the corresponding expenses to reduce the tax base for income tax.

Letter of the Federal Tax Service of Russia dated May 27, 2015 N GD-4-3/8963 clarified the issue of using the UPD with the status "1", the consignment note and the invoice within the framework of one supply agreement for applying VAT deductions and accounting for the cost of purchased goods for tax purposes at a profit.

The UPD form is based on the form of an invoice and combines the mandatory details of primary accounting documents and account information specified in paragraph 2 of Article 9 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting” (hereinafter - Law N 402-FZ) - invoices provided for by Chapter 21 of the Tax Code of the Russian Federation and Decree of the Government of the Russian Federation of December 26, 2011 N 1137 "On the forms and rules for filling out (maintaining) documents used in the calculation of value added tax" (hereinafter - Decree N 1137).

Filling in all the details of the UPD established by Article 9 of Law N 402-FZ as mandatory for primary documents, and the details established by Article 169 of the Tax Code of the Russian Federation - for invoices allows you to use it simultaneously for the purpose of calculating income tax and settlements with the budget for tax value added (hereinafter referred to as VAT).

The UPD form is advisory in nature and does not restrict the rights of business entities to use other forms of primary accounting documents that comply with the conditions of Article 9 of Law N 402-FZ (from previous unified form albums or independently developed) and the invoice form established by Resolution N 1137, in including within the same contract.

The use of a consignment note for the acceptance and transfer of one consignment of goods and UTD for registration of transactions for the sale of another consignment of goods within the framework of one supply agreement is not an obstacle to accounting for the relevant costs for income tax purposes. The use of an invoice and UPD with the status "1" within the framework of one supply agreement is also not an obstacle to accepting VAT amounts for deduction.

The letter of the Ministry of Finance of Russia dated June 2, 2015 N 03-01-13/01/31906 clarified the issue of using an electronic signature in primary accounting documents for income tax purposes.

The legislation of the Russian Federation provides for the possibility of drawing up a primary accounting document in the form of an electronic document signed with an electronic signature (clause 5 of article 9 of the Federal Law of December 6, 2011 N 402-FZ "On Accounting"; hereinafter - Federal Law N 402-FZ).

At the same time, it should be noted that in accordance with the provisions of Article 21 of Federal Law N 402-FZ, the types of electronic signatures used to sign accounting documents, including primary accounting documents, are established by federal accounting standards.

In this regard, prior to the adoption of the relevant federal accounting standard, in our opinion, when issuing primary accounting documents in electronic form, an organization can use any provided by Federal Law No. 63-FZ) type of electronic signature.

At the same time, please note that in accordance with part 3 of article 19 of Federal Law N 63-FZ, in cases where federal laws and other regulatory legal acts that entered into force before July 1, 2013 provide for the use of an electronic digital signature, an enhanced qualified electronic signature is used in accordance with the said Federal Law.

On documentary confirmation of expenses incurred in a foreign country, documents executed in electronic form, for the purposes of income tax. Letter of the Ministry of Finance of the Russian Federation of April 13, 2015 N 03-03-06 / 20808

In accordance with the provisions of the Federal Law of December 6, 2011 N 402-FZ “On Accounting”, each fact of economic life is subject to registration with a primary accounting document. According to paragraph 2 of Article 9, Federal Law N 402-FZ establishes a list of mandatory details of the primary accounting document, namely: name of the document; date of preparation of the document; the name of the economic entity that compiled the document; the content of the fact of economic life; the value of the natural and (or) monetary measurement of the fact of economic life, indicating the units of measurement; the name of the position of the person (persons) who made (have made) the transaction, operation and responsible (responsible) for its registration, or the name of the position of the person (persons) responsible (responsible) for the registration of the event; personal signatures of the said persons.

Documents that formalize business transactions with cash are signed by the head of the organization and the chief accountant or persons authorized by them.

Thus, a facsimile, electronic copy, or otherwise reproduction of the signature of the head upon receipt of documents that have financial consequences, according to the Ministry of Finance of Russia, are not supporting documents for the purposes of accounting for corporate income tax. A similar position is reflected in the decision of the Federal Arbitration Court of the Volga District dated June 20, 2012 N A12-13422 / 2011.

In the Decree of the Arbitration Court of the Moscow Region dated 04/06/2015 N Ф05-3258 / 2015 in case N А40-4051 / 14, it is noted that the use of a facsimile does not apply to the proper method of processing primary and tax accounting documents.

Letter No. 03-03-06/1/35869 of the Ministry of Finance of Russia dated June 22, 2015 clarified the issue of documentary confirmation of expenses in the provision of transport expedition services for income tax purposes.

The procedure for carrying out forwarding activities - the provision of services for the organization of transportation of goods, the execution of transportation documents, documents for customs purposes, other services related to the transportation of goods, is regulated by Chapter 41 "Transport Forwarding" of the Civil Code of the Russian Federation and Federal Law of 30.06.2003 N 87- Federal Law "On Forwarding Activities" (hereinafter - Law N 87-FZ).

In accordance with paragraph 1 of Article 801 of the Civil Code of the Russian Federation, under a transport expedition agreement, one party (forwarder) undertakes, for remuneration and at the expense of the other party (client - consignor or consignee), to perform or organize the performance of services specified in the expedition agreement related to the transportation of cargo.

In accordance with the Decree of the Government of the Russian Federation of 08.09.2006 N 554 “On approval of the Rules for forwarding activities” and the Order of the Ministry of Transport of the Russian Federation of 11.02.2008 N 23 “On approval of the procedure for processing and forms of forwarding documents”, forms of forwarding documents are established. Thus, when providing transport expedition services to confirm expenses under Chapter 25 of the Tax Code of the Russian Federation an act of completed work (services) and forwarding documents are sufficient, as well as any documents confirming the actual provision of services.

Clarifications of the Ministry of Finance on controversial and controversial issues, judicial practice

What to do if bad debt arose as a result of a loan or assignment of the right to claim is explained in the letter of the Ministry of Finance of Russia dated 04.24.2015 N 03-03-06 / 1 / 23763

In accordance with paragraph 2 of Article 266 of the Tax Code of the Russian Federation, bad debts (debts that are uncollectible) are those debts to the taxpayer for which the established period has expired limitation period, as well as those debts for which, in accordance with civil law, the obligation was terminated due to the impossibility of its execution, on the basis of an act of a state body or the liquidation of an organization.

Article 196 of the Civil Code of the Russian Federation establishes that the total limitation period is three years from the date determined in accordance with Article 200 of the Civil Code of the Russian Federation.

Thus, the Tax Code of the Russian Federation provides for an exhaustive list of grounds, according to which obligations under loan agreements are recognized as uncollectible for the purposes of taxation of corporate profits.

The amount of debt under interest-bearing and interest-free loan agreements is recognized as bad debt for the purposes of taxation of corporate profits and is included in non-operating expenses, in accordance with subparagraph 2 of paragraph 2 of Article 265 of the Tax Code of the Russian Federation.

As for the amount under the debt assignment assignment agreement, the Russian Ministry of Finance informs that the specified amount is not a bad debt by virtue of paragraph 3 of Article 279 of the Tax Code of the Russian Federation.

The Ministry of Finance of Russia recalled the procedure for recognizing income and expenses in production with a long technological cycle

Letter of the Ministry of Finance of Russia dated February 4, 2015 N 03-03-06/1/4381

Production with a long cycle for the purpose of calculating income tax should be understood as production, the start and end dates of which fall on different tax periods, regardless of the number of days of production. The above applies only to cases of concluding an agreement that does not provide for the phased delivery of works, services (regardless of the duration of the stages).

In accordance with paragraph 2 of Article 271 of the Tax Code of the Russian Federation for production with a long (more than one tax period) technological cycle, if the terms of the concluded contracts do not provide for the phased delivery of works (services), the income from the sale of these works (services) is distributed by the taxpayer independently in accordance with the principle of formation of expenses for the specified works (services).

At the same time, paragraph 1 of Article 272 of the Tax Code of the Russian Federation establishes that 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 (works, services), the costs are distributed by the taxpayer independently, taking into account the principle of uniform recognition of income and expenses.

Features of recognition for the purposes of taxation of income and expenses for production with a long cycle, established by paragraph 2 of Article 271, paragraph 1 of Article 272 and Article 316 of the Tax Code of the Russian Federation, apply to cases where the organization as one party under the contract provides services, performs work, including the manufacture of products (property) by order of the other party. In particular, the norms of these articles apply to operations performed within the framework of relations between the parties arising from the conclusion of contracts on the terms provided for in Chapters 37-39 of the Civil Code of the Russian Federation.

At the same time, the Ministry of Finance of Russia drew attention to the fact that if an organization uses the accrual method for the purpose of calculating income tax, the procedure for calculating the parties under the agreement does not affect the procedure for recognizing revenue for tax purposes.

The principles and methods in accordance with which income from sales is distributed must be approved by the taxpayer in the accounting policy for tax purposes (Article 316 of the Tax Code of the Russian Federation).

On taxation when reimbursement to an employee for the cost of classes in the gym. Letter of the Ministry of Finance of Russia dated June 09, 2015 N 03-03-06/1/33416

The letter addressed the issue of accounting for profit tax purposes the costs of financing by the employer in accordance with the labor legislation of measures to improve working conditions and labor protection.

The costs of ensuring normal working conditions and safety measures provided for by the legislation of the Russian Federation in accordance with the Tax Code of the Russian Federation relate to other costs associated with production and sale.

A typical list of measures annually implemented by the employer to improve working conditions and labor protection and reduce levels of occupational risks is established by Order of the Ministry of Health and Social Development of Russia dated March 1, 2012 N 181n. It indicates measures aimed at developing physical culture and sports in labor collectives, including compensation to employees for paying for sports in clubs and sections.

Clause 29 of Article 270 of the Tax Code of the Russian Federation provides that the costs of paying for classes in sports sections, circles or clubs, as well as other similar expenses incurred in favor of employees, are not taken into account for profit tax purposes. With regard to the income tax, the following is reported. Income is recognized as an economic benefit in cash or in kind, taken into account if it is possible to assess it and to the extent that such benefit can be assessed, and determined in accordance with Chapter 23 "Personal Income Tax". When determining the tax base for personal income tax, all incomes of the taxpayer received by him both in cash and in kind, or the right to dispose of which he has arisen, as well as income in the form of material benefits, are taken into account. There are no grounds for exemption from taxation of the amounts of compensations paid by organizations to employees for sports in clubs and sections of the Tax Code of the Russian Federation. Therefore, these amounts are subject to income tax.

When paying a guarantee fee to a foreign company, there is no need to withhold income tax

Russian organizations and foreign organizations operating in the Russian Federation through permanent representative offices and (or) receiving income from sources in the Russian Federation are recognized as taxpayers of corporate income tax.

Profit for foreign organizations that do not operate in Russia through a permanent establishment is recognized as income received from sources in Russia. The types of income received by a foreign organization that are not related to its entrepreneurial activities in Russia and are subject to taxation withheld at the source of payment of income are listed in paragraph 1 of Article 309 of the Tax Code of the Russian Federation.

Thus, the payment of remuneration by a Russian organization to a resident of a foreign state for providing a guarantee for credit obligations does not apply to income named in Article 309 of the Tax Code of the Russian Federation. Therefore, there is no obligation to withhold tax on the income of this foreign company.

Merchandising costs when calculating income tax are taken into account as normalized advertising costs.

If the purpose of concluding a paid contract for the provision of merchandising services is the actions of the contractor (buyer - retail trade organization) aimed at attracting the attention of potential buyers to the goods of the customer (supplier-seller) by using special technologies for displaying goods, therefore, such actions can be considered as services by advertising.

The taxpayer's expenses under the contract for the provision of merchandising services, if they are properly documented, are subject to accounting for the purposes of taxing the profits of organizations within the standard calculated from the amount of revenue established by paragraph 4 of Article 264 of the Tax Code of the Russian Federation

When issuing work books, employees need to accrue VAT and income tax

Letter of the Federal Tax Service of Russia dated June 23, 2015 N GD-4-3 / [email protected]

Issuance by employer to employees work books or inserts in them, including at the cost of their acquisition, is an operation for the sale of goods and, accordingly, the object of VAT taxation. Therefore, when issuing work books and inserts to their employees, VAT must be charged.

The payment charged by the employer when issuing a work book or an insert to an employee is taken into account when determining the tax base for corporate income tax.

At the same time, the costs of the employer for the acquisition of these forms are reasonable and are taken into account when determining the tax base for income tax.

If the income in the form of payments received by the employer from the employee in payment for the forms of work books (inserts in them) does not exceed the costs of acquiring these forms, then the employer does not receive taxable profit.

The amount of vacation pay is taken into account in expenses in proportion to the days of vacation falling on each reporting period

Letter from the Ministry of Finance of May 12, 2015 N 03-03-06/27129

When determining the tax base for income tax, labor costs include expenses in the form of average earnings retained by employees for the duration of the next vacation.

For the purposes of taxation, expenses are recognized as such in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds and (or) another form of payment.

Labor costs are recognized as an expense on a monthly basis based on the amount of accrued expenses. When determining the tax base for corporate income tax, the amount of accrued vacation pay for annual paid leave is included in expenses in proportion to the vacation days falling on each reporting period.

How to account for payments under a license agreement in expenses?

Reasonable and documented expenses (and in the cases provided for in Article 265 of the Tax Code of the Russian Federation, losses) incurred (incurred) by the taxpayer are recognized as expenses for the purposes of taxation of profits.

Justified costs are understood as economically justified costs, the assessment of which is expressed in monetary terms.

Documented expenses are understood as expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation, or documents drawn up in accordance with business practices applicable in a foreign state in whose territory the corresponding expenses were made, and (or) documents indirectly confirming the costs incurred. expenses.

Periodic (current) payments for the use of rights to the results of intellectual activity and means of individualization (in particular, rights arising from patents for inventions, industrial designs and other types of intellectual property) are included in other expenses (clause 37 clause 1 article 264 of the Tax Code RF). Thus, license payments for granting the right to use the result of intellectual activity are confirmed, including by a license agreement concluded in accordance with the Civil Code of the Russian Federation. Failure to comply with the written form or the requirement for state registration entails the invalidity of the license agreement.

Consequently, the taxpayer has the right to account for the amounts of payments under a license agreement for granting the right to use the result of intellectual activity, concluded in accordance with the norms of the Civil Code of the Russian Federation, as part of other expenses, provided that they comply with the requirements of Article 252 of the Tax Code of the Russian Federation.

How to charge VAT and income tax when returning a defective OS? Letter of the Ministry of Finance of Russia dated June 03, 2015 N 03-07-11/31971

When returning fixed assets, previously registered by the buyer - VAT taxpayer, VAT should be calculated. In this case, invoices are registered in the sales book.

When replacing a defective fixed asset with a serviceable one under warranty, this operation is not recognized as a separate transaction, but is carried out within the framework of the original supply contract, therefore, there are no errors (distortions) in the accounting of the organization, no income and expenses arise for profit tax purposes. Therefore, the organization does not need to restore the depreciation and depreciation bonus previously accrued for defective fixed assets as part of income.

The costs of negotiations with individual clients are taken into account for income tax purposes. Letter of the Ministry of Finance of Russia dated June 05, 2015 N 03-03-06/2/32859

Representation expenses are related to other expenses related to production and sale in the amount not exceeding 4% of the taxpayer's expenses for wages for this reporting (tax) period.

Representation expenses include the expenses of the organization for the official reception and (or) service of representatives of other organizations participating in negotiations in order to establish and (or) maintain mutual cooperation, as well as participants who arrived at meetings of the board of directors (management board) or other governing body of the taxpayer , regardless of the location of these events.

Representation expenses include expenses for holding an official reception (breakfast, lunch or other similar event) for these persons, as well as officials of the taxpaying organization participating in the negotiations, transport support for the delivery of these persons to the venue of the representative event and (or) meeting of the governing body and vice versa, buffet service during negotiations, payment for the services of translators who are not on the staff of the taxpayer to provide translation during representational events.

The above provision applies to entertainment expenses for the official reception and (or) service of representatives of other organizations participating in negotiations in order to establish and (or) maintain mutual cooperation.

However, hospitality expenses may also include expenses for negotiations with individuals who are both actual and potential clients organizations.

Arbitrage practice

In which case the salaries of production personnel and contributions to them are not included in direct costs?

During an on-site audit, the IFTS found that the organization unlawfully, in the absence of an economic justification, narrowed down the list of direct expenses for profit tax purposes. The Company has made changes to its accounting policy for tax purposes, the salaries of personnel involved in the production process have been excluded from direct expenses, and insurance premiums from these payments. Based on the results of the inspection, the inspection assessed the company additional income tax, penalties and a fine.

The courts of three instances declared the decision of the inspection invalid.

The amount of indirect costs for production and sale in full refers to the costs of the current reporting period. Direct costs relate to the costs of the current reporting period as the sale of products, works, services, in the cost of which they are taken into account. In this case, the taxpayer independently determines the list of direct expenses in the accounting policy for tax purposes. Chapter 25 of the Tax Code does not contain provisions that directly restrict the taxpayer in classifying certain expenses as direct or indirect.

The court of cassation noted that the tax legislation does not use the concept of "economic expediency" and does not regulate the procedure for conducting financial and economic activities by taxpayers.

At the same time, the organization provided evidence that prevents the unambiguous attribution of the considered costs to direct costs.

In particular, the multi-stage technological cycle for manufacturing finished products, changing the production plan, stopping individual units and installations, carrying out repair work, internal movements and changes in the work schedule of personnel, participation in the production process of employees of various internal divisions, temporary suspension of workshops.

Is it possible to write off fuel and lubricants without a waybill?

The entity recognized expenses for the purchase of fuel and lubricants for a Lexus vehicle it owns, as well as travel expenses for the CEO.

Based on the results of an on-site tax audit, the IFTS charged additional income tax, penalties and a fine, citing the absence of information about a specific destination in the waybill (without disputing the fact of purchasing and using fuel and lubricants), as well as the lack of economic feasibility of a business trip.

The courts of three instances invalidated the decision of the inspection, pointing to the monthly reports of the director of the company for the operation of the car, from which specific routes of the car are seen. The courts considered this sufficient evidence that the car was used for production purposes.

The courts also invalidated the decision of the inspectorate regarding the write-off of travel expenses. Since the purpose of the trip is to negotiate investment programs in the hotel business, as well as to negotiate the supply of the hotel, the conclusion of contracts with contractors. The courts recognized the documents submitted by the organization as sufficient evidence: official assignments, advance reports, railway tickets, airline tickets, hotel bills.

How to determine the period of recognition in expenses of bad debt?

Decree of the Federal Antimonopoly Service of the Moscow District No. A41-67765/2013 dated March 31, 2015

The Arbitration Court of the Moscow District considered a tax dispute on the issue of determining the period for recognition of overdue receivables in income tax expenses.

The Court clarified that the arbitrary choice of the period in which the respective amounts of receivables are taken into account as expenses is contrary to the provisions of the tax legislation, and therefore is unacceptable. Accounts receivable for which the statute of limitations has expired are charged to the allowance for doubtful debts or to the financial results of a commercial organization, or to an increase in expenses of a non-profit organization. The expiration of the limitation period for a particular receivable is an independent basis for recognizing the debt as uncollectible. An inventory of receivables is carried out on the last day of the reporting (tax) period on the basis of an inventory order (form N INV-22) and is drawn up in an act of inventory of settlements with buyers, suppliers and other debtors and creditors in the form N INV-17, drawn up in two copies , and help.

To recognize the debt as uncollectible due to the expiration of the limitation period, the taxpayer must have documents that allow you to establish the date of occurrence of receivables. Such documents are a contract, an invoice for payment, an act of acceptance of work, provision of services.

Thus, in order to confirm that at the time of writing off the debt has not been repaid, it is necessary to have acts of inventory of receivables at the end of the reporting (tax) period, an order from the head to write off receivables, as well as an agreement and primary documents confirming the formation of debt.

Since in the case under consideration the organization did not indicate the grounds that prevented the recognition of the amounts of receivables as expenses for the corresponding period, its actions to include these amounts in the composition of expenses accounted for as expenses that reduce the tax base in a later period are contrary to the law.

Remuneration to members of the audit commission of the JSC is not included in profit expenses

The joint-stock company took into account the remuneration of the members of the audit commission in the expenses when calculating income tax. The company considered that these payments relate to other expenses related to production and distribution, as expenses for the management of the company. The costs of paying remuneration to members of the Audit Commission are due to the need to respect the rights of shareholders and therefore are reasonable expenses.

However, according to the results of the on-site audit, the IFTS excluded these payments from expenses, indicating that the competence of the meeting of shareholders includes determining the amount of this payment, and not its source (profit before or after tax). AO were additionally assessed income tax, penalties and fines.

The court of first instance upheld the company's position.

The appeal and the district arbitration court overturned his decision, indicating that paragraph 21 of Article 270 of the Tax Code prohibits the accounting of remuneration provided to management or employees, except for remuneration paid on the basis of employment agreements (contracts), in expenses. However, in this case, the company did not have employment contracts or civil law contracts with members of the audit commission.

It is also impossible to account for these expenses on the basis of subparagraph 18 of paragraph 1 of article 264 of the Tax Code as expenses for managing the organization, since the activities of the audit commission were controlling, not managing.

The Supreme Court agreed with the conclusions of the courts, indicated that the payment of remuneration to members of the audit commission from profit before its taxation is not provided.