Since the beginning of 2016, a number of changes have come into force in both the first and second parts. Tax Code(NK). The main innovations of the first part include the following points:
- For failure to provide a quarterly personal income tax report on time, any tax agent faces a fine, and for each full month it will be 1000 rubles, if the information is submitted on time, but they are incorrect, the fine will be 500 rubles. Also, after the deadline for submitting reports is 10 days, the tax authority may suspend Bank operations organizations as well as various electronic transfers of money.
- The rates of excise taxes on wine, beer, cigarettes, as well as on cars with a capacity of 90 hp and more have increased.
- The transport tax, despite numerous disputes, has remained at the same level so far.
- UTII for small businesses will grow by almost 16%.
- VAT will be paid according to the same 3 rates.
Tax Code of the Russian Federation, part 2 in the latest edition - download
The current year began with the entry into force of the amendment, which significantly changes the conditions for the sale of real estate - apartments, houses, etc.
Real estate and article 220 of the Tax Code of the Russian Federation
November 2015 was marked by the adoption of Federal Law No. 283, which changes article 220 of the code, it talks about taxation, but one of the most important points for citizens will be that when selling real estate, personal income tax will not be charged if an apartment or any other object was owned by a person for at least 5 years. Until this change came into force, this state duty was not paid after 3 years of ownership.
But there are still exceptions that can be used - the same 3 years will remain in force if:
- the person became the owner under a donation agreement, but only a close relative can be the donor;
- the apartment was privatized by a person;
- the apartment was acquired under a life-long maintenance agreement.
Tax deduction
The Code stipulates that when real estate is sold, it will be provided tax deduction, if an apartment, a garden house, other real estate or a share in it has been in the property of a person for more than 5 years, and the value of the object should not exceed 1 million rubles.
Also, the code provides for a property tax deduction if the owner of the newly built property spent money:
- 1. For the development of project documentation.
- 2. For the purchase of building materials.
- 3. For work related to construction, communications, etc.
Also, such income tax does not include spending on purchases. unfinished house, apartments, other objects. If the tax authority does not take into account such expenses in full, then you can sue, where with the help of testimony and other methods, you can get more favorable conditions.
Patent system for individual entrepreneurs
The patent system, which is popular among individual entrepreneurs, has expanded and since 2016 has been applied not to 47 types of activities, but to 63. Also, in order to obtain a patent, the number of employees should not exceed 15 people, and the annual revenue of an individual entrepreneur must be 60 million rubles.
Organization property tax
In 2016, most organizations will pay real estate tax according to the cadastral valuation of its value. The corporate property tax will not change for movable assets, including securities... In addition, one must not forget that land is also real estate, therefore land tax will also increase.
Land tax
The first part of the Tax Code establishes a system of taxes and fees, as well as general principles taxation and payment of fees in Russian Federation... The first part defines: types of taxes and fees levied in the Russian Federation; the grounds for the emergence (change, termination) and the procedure for fulfilling obligations to pay taxes and fees; the principles of establishing, enacting and terminating the previously introduced taxes of the subjects of the Federation and local taxes; rights and obligations of taxpayers, tax authorities, tax agents, other participants in relations regulated by the legislation on taxes and fees; forms and methods tax control; responsibility for committing tax offenses; the procedure for appealing against acts of tax authorities and actions (inaction) of their officials.
Tax Code of the Russian Federation part 2
The second part of the Tax Code establishes specific taxes and fees levied, as well as a number of special tax regimes. The second part defines the elements of taxation (object of taxation, tax base, taxable period, tax rate, tax calculation procedure, tax payment procedure and terms), if necessary tax incentives and the grounds for their use by the taxpayer, the procedure for declaring tax. For each levy - payers and taxation elements in relation to specific levies. For each special tax regime - the conditions and procedure for its application, a special procedure for determining the elements of taxation, as well as the possibility of exemption from the obligation to pay certain taxes and fees provided for in part one of the Tax Code, the procedure for declaring the tax paid in connection with the application of the special tax regime.
Article 356. General Provisions
The transport tax (hereinafter in this chapter - the tax) is established by this Code and the laws of the constituent entities of the Russian Federation on tax, is enforced in accordance with this Code by the laws of the constituent entities of the Russian Federation on tax and is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation.
When introducing a tax, the legislative (representative) bodies of a constituent entity of the Russian Federation determine the tax rate within the limits established by this Code, the procedure and terms for its payment.
When establishing a tax, the laws of the constituent entities of the Russian Federation may also provide for tax benefits and grounds for their use by the taxpayer.
Article 357. Taxpayers
Taxpayers of tax (hereinafter in this chapter - taxpayers) are persons on whom, in accordance with the legislation of the Russian Federation, vehicles are registered that are recognized as an object of taxation in accordance with Article 358 of this Code, unless otherwise provided by this Article.
For vehicles registered as individuals, purchased and transferred by them on the basis of a power of attorney for the right to own and dispose of a vehicle prior to the official publication of this Federal Law, the taxpayer is the person specified in such power of attorney. In this case, the persons on whom the specified vehicles are registered notify the tax authority at their place of residence of the transfer on the basis of the power of attorney of the specified Vehicle.
Persons who are organizers of the Olympic Games and Paralympic Games in accordance with Article 3 of the Federal Law "On the Organization and Holding of the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in the city of Sochi, the development of the city of Sochi as a mountain climatic resort and amendments to certain legislative acts of the Russian Federation ", in relation to vehicles owned by them and used in connection with the organization and holding of the XXII Olympic Winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi and the development of the city of Sochi as a mountain climatic resort.
(part three introduced Federal law from 01.12.2007 N 310-FZ)
Article 358. Object of taxation
1. The object of taxation is cars, motorcycles, motor scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, snowmobiles, motor boats, jet skis, non-self-propelled (towed ships ) and other water and air vehicles (hereinafter in this chapter - vehicles), registered in accordance with the established procedure in accordance with the legislation of the Russian Federation.
2. Are not subject to taxation:
1) rowboats, as well as motor boats with an engine of no more than 5 horsepower;
2) passenger cars specially equipped for use by people with disabilities, as well as passenger cars with an engine power of up to 100 horsepower (up to 73.55 kW), received (purchased) through the social protection authorities in the manner prescribed by law;
3) fishing sea and river vessels;
4) passenger and cargo sea, river and aircraft owned (on the basis of the right of economic management or operational management) of organizations, the main activity of which is the implementation of passenger and (or) cargo transportation;
5) tractors, self-propelled harvesters of all brands, special vehicles (milk tankers, livestock vehicles, special vehicles for transporting poultry, vehicles for transporting and applying mineral fertilizers, veterinary care, Maintenance) registered for agricultural producers and used in agricultural work for the production of agricultural products;
6) vehicles belonging to the federal executive authorities on the basis of the right of economic management or operational management, where military and (or) service equivalent to it is provided by law;
7) vehicles that are on the wanted list, subject to confirmation of the fact of their theft (theft) by a document issued by the authorized body;
8) air ambulance and medical service airplanes and helicopters;
9) ships registered in the Russian International Register of Ships.
(Clause 9 was introduced by the Federal Law of 20.12.2005 N 168-FZ)
Article 359. Tax base
1. The tax base is determined:
1) in relation to vehicles with engines (with the exception of vehicles specified in subparagraph 1.1 of this paragraph) - as the engine power of the vehicle in horsepower;
1.1) in relation to air vehicles for which the thrust of a jet engine is determined - as the passport static thrust of a jet engine (the total passport static thrust of all jet engines) of an air vehicle at take-off mode in terrestrial conditions in kilograms of force;
(Clause 1.1 was introduced by the Federal Law of 20.08.2004 N 108-FZ)
2) in relation to waterborne non-self-propelled (towed) vehicles for which the gross tonnage is determined - as the gross tonnage in registered tons;
3) in relation to water and air vehicles not specified in subparagraphs 1, 1.1 and 2 of this paragraph - as a unit of a vehicle.
(as amended by Federal Law of 20.08.2004 N 108-FZ)
2. With respect to vehicles specified in subparagraphs 1, 1.1 and 2 of paragraph 1 of this article, the tax base is determined separately for each vehicle.
(as amended by Federal Law of 20.08.2004 N 108-FZ)
With respect to vehicles specified in subparagraph 3 of paragraph 1 of this article, the tax base is determined separately.
Article 360. Tax period. Reporting period
(as amended by Federal Law of 20.10.2005 N 131-FZ)
2. Reporting periods for taxpayers that are organizations are the first quarter, second quarter, third quarter.
3. When establishing a tax, the legislative (representative) bodies of the constituent entities of the Russian Federation shall have the right not to establish reporting periods.
Article 361. Tax rates
1. Tax rates are established by the laws of the constituent entities of the Russian Federation, respectively, depending on the engine power, jet engine thrust or gross tonnage of vehicles, category of vehicles per one horsepower, engine power of a vehicle, one kilogram of thrust of a jet engine, one register ton of transport means or unit of a vehicle in the following dimensions:
(as amended by Federal Law of 20.08.2004 N 108-FZ)
|
Name of the object of taxation |
Tax rate |
|
Passenger cars with engine power (with each horsepower): |
|
|
Motorcycles and scooters with engine power (with each horsepower): |
|
|
up to 20 hp (up to 14.7 kW) inclusive |
|
|
over 20 hp up to 35 hp (over 14.7 kW to 25.74 kW) inclusive |
|
|
over 35 hp (over 25.74 kW) |
|
|
Buses with engine power (with each horsepower): |
|
|
up to 200 hp (up to 147.1 kW) inclusive |
|
|
over 200 hp (over 147.1 kW) |
|
|
Trucks with engine power |
|
|
up to 100 hp (up to 73.55 kW) inclusive |
|
|
over 100 hp up to 150 hp (over 73.55 kW to 110.33 kW) inclusive |
|
|
over 150 hp up to 200 hp (over 110.33 kW to 147.1 kW) inclusive |
|
|
over 200 hp up to 250 hp (over 147.1 kW to 183.9 kW) inclusive |
|
|
over 250 hp (over 183.9 kW) |
|
|
Other self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar tracks (with each horsepower) |
|
|
Snowmobiles, snowmobiles with engine power (with each horsepower): |
|
|
up to 50 hp (up to 36.77 kW) inclusive |
|
|
over 50 hp (over 36.77 kW) |
|
|
Boats, motor boats and other watercraft with engine power (from each horsepower): |
|
|
up to 100 hp (up to 73.55 kW) inclusive |
|
|
Yachts and other motor-sailing vessels with power |
|
|
up to 100 hp (up to 73.55 kW) inclusive |
|
|
over 100 hp (over 73.55 kW) |
|
|
Jet skis with engine power |
|
|
up to 100 hp (up to 73.55 kW) inclusive |
|
|
over 100 hp (over 73.55 kW) |
|
|
Non-self-propelled (towed) vessels for which gross tonnage is determined (from each gross tonnage gross tonnage) |
|
|
Airplanes, helicopters and other aircraft with engines (with each horsepower) |
|
|
Aircraft with jet engines (from each kilogram of thrust) |
|
|
(the position is additionally included from January 1, 2005 by the Federal Law of August 20, 2004 N 108-FZ) |
|
|
Other water and air vehicles without engines (from a vehicle unit) |
|
2. The tax rates specified in paragraph 1 of this article may be increased (decreased) by the laws of the constituent entities of the Russian Federation, but not more than five times.
3. It is allowed to establish differentiated tax rates in relation to each category of vehicles, as well as taking into account the period useful use Vehicle.
Article 362. Procedure for calculating the amount of tax and the amount of advance tax payments
(as amended by Federal Law of 20.10.2005 N 131-FZ)
1. Taxpayers, which are organizations, calculate the amount of tax and the amount of advance tax payment on their own. The amount of tax payable by taxpayers who are individuals is calculated by the tax authorities on the basis of information submitted to the tax authorities by the authorities that carry out state registration of vehicles on the territory of the Russian Federation.
(as amended by Federal Law of 20.10.2005 N 131-FZ)
2. The amount of tax payable to the budget based on the results of the tax period shall be calculated in respect of each vehicle as the product of the corresponding tax base and tax rate, unless otherwise provided by this article.
The amount of tax payable to the budget by taxpayers who are organizations is determined as the difference between the calculated amount of tax and the amount of advance tax payments payable during the tax period.
2.1. Taxpayers, which are organizations, calculate the amount of advance tax payments at the end of each reporting period in the amount of one fourth of the product of the corresponding tax base and tax rate.
(Clause 2.1 was introduced by the Federal Law of 20.10.2005 N 131-FZ)
3. In the case of registration of a vehicle and (or) removal of a vehicle from registration (deregistration, exclusion from the state ship register, etc.) during the tax (reporting) period, the tax amount (the amount of the advance tax payment) is calculated taking into account the coefficient, defined as the ratio of the number of full months during which this vehicle was registered with the taxpayer to the number of calendar months in the tax (reporting) period. In this case, the month of registration of the vehicle, as well as the month of removal of the vehicle from registration is taken as a full month. In case of registration and deregistration of a vehicle within one calendar month, the specified month shall be taken as one full month.
(as amended by Federal Law of 20.10.2005 N 131-FZ)
4. The bodies carrying out the state registration of vehicles are obliged to inform the tax authorities at the place of their location about the vehicles registered or deregistered with these bodies, as well as about the persons on which the vehicles are registered, within 10 days after their registration. or deregistration.
5. Bodies carrying out state registration of vehicles are obliged to report to the tax authorities at the place of their location information about vehicles, as well as about the persons on whom vehicles are registered, as of December 31 of the past calendar year before February 1 of the current calendar year, as well as any related changes that have occurred in the previous calendar year.
The information specified in clauses 4 and 5 of this article shall be submitted by the bodies that carry out the state registration of vehicles, in the forms approved by the federal executive body authorized for control and supervision in the field of taxes and fees.
(as amended by Federal Laws of 29.06.2004 N 58-FZ, of 29.07.2004 N 95-FZ)
(Clause 6 was introduced by the Federal Law of 20.10.2005 N 131-FZ)
Article 363. Procedure and terms for payment of tax and advance tax payments
(as amended by Federal Law of 20.10.2005 N 131-FZ)
1. Payment of tax and advance tax payments shall be made by taxpayers at the location of vehicles in the manner and terms established by the laws of the constituent entities of the Russian Federation.
(as amended by Federal Law of 20.10.2005 N 131-FZ)
In this case, the deadline for payment of tax for taxpayers who are organizations cannot be established earlier than the deadline provided for in paragraph 3 of Article 363.1 of this Code.
(the paragraph was introduced by the Federal Law of 20.10.2005 N 131-FZ)
2. During the tax period, taxpayers who are organizations shall pay advance tax payments, unless otherwise provided by the laws of the constituent entities of the Russian Federation. Upon the expiration of the tax period, taxpayers who are organizations shall pay the amount of tax calculated in the manner prescribed by paragraph 2 of Article 362 of this Code.
(Clause 2 as amended by Federal Law of 20.10.2005 N 131-FZ)
3. Taxpayers who are individuals pay transport tax based tax notice sent by the tax authority.
(Clause 3 as amended by Federal Law of 18.06.2005 N 62-FZ)
Article 363.1. Tax return
(introduced by the Federal Law of 20.10.2005 N 131-FZ)
1. Taxpayers who are organizations, upon the expiration of the tax period, submit to the tax authority at the location of the vehicles, unless otherwise provided by this article, a tax return on tax.
The tax return form is approved by the Ministry of Finance of the Russian Federation.
2. Taxpayers who are organizations and pay advance tax payments during the tax period shall submit to the tax authority at the location of the vehicles at the end of each reporting period, unless otherwise provided by this article, a tax calculation for advance tax payments.
(as amended by Federal Law of 30.12.2006 N 268-FZ)
The form of tax calculation for advance tax payments is approved by the Ministry of Finance of the Russian Federation.
3. Tax returns for tax are submitted by taxpayers no later than February 1 of the year following the expired tax period.
Tax calculations for advance tax payments are submitted by taxpayers, with the exception of taxpayers applying special tax regimes established by chapters 26.1 and 26.2 of this Code, during the tax period no later than the last day of the month following the expired reporting period.
(as amended by Federal Law of 22.07.2008 N 155-FZ)
4. Taxpayers classified as the largest in accordance with Article 83 of this Code shall submit tax declarations (calculations) to the tax authority at the place of registration as the largest taxpayers.
(Clause 4 was introduced by the Federal Law of 30.12.2006 N 268-FZ)
Chapter 29. Tax on gambling business
Article 364. Concepts used in this chapter
For the purposes of this chapter, the following concepts are used:
- gambling business - entrepreneurial activity related to the extraction of income by organizations or individual entrepreneurs in the form of winnings and (or) payments for gambling and (or) betting, which is not a sale of goods (property rights), works or services;
- an organizer of a gambling establishment, including a bookmaker's office (hereinafter in this chapter - an organizer of a gambling establishment) - an organization or an individual entrepreneur that carries out activities in the field of gambling business in the organization of gambling, with the exception of gambling on the sweepstakes;
- sweepstakes organizer - an organization or individual entrepreneur that carries out intermediary activities in the field of gambling in the organization of gambling by accepting bets from participants in mutual bets and (or) paying out winnings;
- participant - individual taking part in gambling and (or) betting conducted by the organizer of the gambling establishment (organizer of the sweepstakes);
- gambling - a risk-based winning agreement concluded by two or more participants among themselves or with the organizer of a gambling establishment (organizer of the sweepstakes) according to the rules established by the organizer of the gambling establishment (organizer of the sweepstakes);
- bet - a risk-based winning agreement concluded by two or more participants among themselves or with the organizer of a gambling establishment (organizer of the sweepstakes), the outcome of which depends on an event for which it is not known whether it will occur or not;
- gambling table - a place specially equipped by the organizer of a gambling establishment with one or several playing fields, intended for conducting gambling with any kind of winnings, in which the organizer of a gambling establishment participates through its representatives as a party or as an organizer;
- playing field - a special place on the gambling table, equipped in accordance with the rules of gambling, where gambling is conducted with any number of participants and with only one representative of the organizer of the gambling establishment participating in the specified game;
- gaming machine - special equipment (mechanical, electrical, electronic or other technical equipment) installed by the organizer of the gambling establishment and used for conducting gambling with any kind of winnings without the participation of representatives of the organizer of the gambling establishment in these games;
- the cashier of a tote or bookmaker's office - a specially equipped place at the organizer of a gambling establishment (organizer of the sweepstakes), where total amount rates and the amount of winnings to be paid is determined.
Article 365. Taxpayers
Taxpayers of the gambling business tax (hereinafter in this chapter - tax) are organizations or individual entrepreneurs engaged in entrepreneurial activities in the field of gambling.
Article 366. Objects of taxation
1. Objects of taxation are:
1) game table;
2) a gaming machine;
3) the box office of the tote;
4) the cashier of the bookmaker's office.
2. For the purposes of this chapter, each object of taxation specified in paragraph 1 of this article is subject to registration with the tax authority at the place of installation of this object of taxation not later than two days before the date of installation of each object of taxation. Registration is carried out by the tax authority on the basis of the taxpayer's application for registration of the object (s) of taxation with the obligatory issuance of a certificate of registration of the object (s) of taxation. The form of the said application and the form of the said certificate are approved by the Ministry of Finance of the Russian Federation.
Taxpayers who are not registered with the tax authorities on the territory of the constituent entity of the Russian Federation where the object (s) of taxation specified (specified) in paragraph 1 of this article is ( such objects) taxation no later than two days before the date of installation of each taxable object.
(as amended by Federal Law of 27.07.2006 N 137-FZ)
(Clause 2 as amended by Federal Law of 30.06.2004 N 60-FZ)
3. A taxpayer is also obliged to register with the tax authorities at the place of registration of taxable items any change in the number of taxable items no later than two days before the date of installation or disposal of each taxable item.
(as amended by Federal Laws of 30.06.2004 N 60-FZ, of 27.07.2006 N 137-FZ)
4. The object of taxation is considered registered from the date the taxpayer submits to the tax authority an application for registration of the object (objects) of taxation.
The object of taxation is considered retired from the date the taxpayer submits to the tax authority an application for registering changes (reductions) in the number of objects of taxation.
5. An application for registration of the object (s) of taxation shall be submitted by the taxpayer to the tax authority in person or through his representative, or sent by mail with a list of attachments.
6. Tax authorities are obliged, within five days from the date of receipt of an application from a taxpayer to register a taxable object (s) (to change the number of taxable items), issue a registration certificate or make changes related to a change in the number of taxable items in a previously issued certificate.
(as amended by Federal Law of 27.07.2006 N 137-FZ)
Article 367. Tax base
For each of the objects of taxation specified in Article 366 of this Code, the tax base is determined separately as the total number of relevant objects of taxation.
Article 368. Tax period
The tax period is a calendar month.
Article 369. Tax rates
1. Tax rates are established by the laws of the constituent entities of the Russian Federation within the following limits:
1) for one gaming table - from 25,000 to 125,000 rubles;
2) for one gaming machine - from 1,500 to 7,500 rubles;
3) for one cashier of a tote or one cashier of a bookmaker's office - from 25,000 to 125,000 rubles.
2. If tax rates are not established by the laws of the constituent entities of the Russian Federation, tax rates are established in the following amounts:
1) for one gaming table - 25,000 rubles;
2) for one slot machine - 1,500 rubles;
3) for one cashier of a tote or one cashier of a bookmaker's office - 25,000 rubles.
Article 370. Procedure for calculating tax
1. The tax amount is calculated by the taxpayer independently as the product of the tax base established for each taxable object and the tax rate established for each taxable object.
If one gaming table has more than one playing field, the tax rate on the specified gaming table is increased in multiples of the number of playing fields.
2. A tax return for the past tax period shall be submitted by the taxpayer to the tax authority at the place of registration of taxable items, unless otherwise provided by this paragraph, no later than the 20th day of the month following the expired tax period. The tax return form is approved by the Ministry of Finance of the Russian Federation. The tax return is filled in by the taxpayer taking into account the change in the number of taxable items for the past tax period.
(as amended by Federal Laws of 30.06.2004 N 60-FZ, of 30.12.2006 N 268-FZ)
Taxpayers classified as the largest in accordance with Article 83 of this Code shall submit tax declarations to the tax authority at the place of registration as the largest taxpayers.
3. When installing a new object (new objects) of taxation before the 15th day of the current tax period, the tax amount is calculated as the product of the total number of relevant taxation objects (including the established new object taxation) and the tax rate established for these objects of taxation.
When installing a new object (new objects) of taxation after the 15th day of the current tax period, the amount of tax on this object (these objects) for this tax period is calculated as the product of the number of these objects of taxation and one second of the tax rate established for these objects of taxation.
4. When the object (s) of taxation is retired before the 15th day (inclusive) of the current tax period, the amount of tax on this object (s) for this tax period is calculated as the product of the number of these objects of taxation and one second of the tax rate established for these objects taxation.
(as amended by Federal Law of 30.06.2004 N 60-FZ)
When the object (s) of taxation is retired after the 15th day of the current tax period, the amount of tax is calculated as the product of the total number of the relevant objects of taxation (including the retired object (s) of taxation) and the tax rate established for these objects of taxation.
Article 371. Procedure and terms for payment of tax
The tax payable based on the results of the tax period is paid by the taxpayer at the place of registration with the tax authority of the objects of taxation specified in paragraph 1 of Article 366 of this Code, no later than the deadline established for filing a tax return for the relevant tax period, in accordance with Article 370 of this Code ...
(as amended by Federal Law of 30.06.2004 N 60-FZ)
Chapter 30. Tax on property of organizations
Article 372. General Provisions
1. The tax on the property of organizations (hereinafter in this chapter - the tax) is established by this Code and the laws of the constituent entities of the Russian Federation, is enforced in accordance with this Code by the laws of the constituent entities of the Russian Federation and from the moment of entry into force is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation ...
2. When establishing a tax, the legislative (representative) bodies of the constituent entities of the Russian Federation determine the tax rate within the limits established by this Chapter, the procedure and terms for payment of the tax.
(as amended by Federal Law of 16.05.2007 N 77-FZ)
When establishing a tax, the laws of the constituent entities of the Russian Federation may also provide for tax benefits and grounds for their use by taxpayers.
Article 373. Taxpayers
- Russian organizations;
- foreign organizations operating in the Russian Federation through permanent missions and (or) owning real estate on the territory of the Russian Federation, on the continental shelf of the Russian Federation and in the exclusive economic zone Russian Federation.
1.1. Organizations that are organizers of the Olympic Games and Paralympic Games in accordance with Article 3 of the Federal Law "On the organization and holding of the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in the city of Sochi, the development of the city of Sochi as a mountain climatic resort and amendments to certain legislative acts of the Russian Federation ", in relation to property used in connection with the organization and holding of the XXII Olympic Winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi and the development of the city of Sochi as a mountain climatic resort.
(Clause 1.1 was introduced by the Federal Law of 01.12.2007 N 310-FZ)
2. Activities foreign organization is recognized as leading to the formation of a permanent representation in the Russian Federation in accordance with Article 306 of this Code, unless otherwise provided by international treaties of the Russian Federation.
Article 374. Object of taxation
1. The objects of taxation for Russian organizations are movable and immovable property (including property transferred for temporary possession, for use, disposal, trust management, entered into a joint activity or received under a concession agreement), recorded on the balance sheet as fixed assets in the manner prescribed for maintaining accounting unless otherwise provided by Article 378 of this Code.
(Clause 1 as amended by Federal Law of 30.06.2008 N 108-FZ)
2. Objects of taxation for foreign organizations operating in the Russian Federation through permanent missions are movable and immovable property related to fixed assets, property received under a concession agreement.
For the purposes of this chapter, foreign organizations keep records of taxable items in the manner established in the Russian Federation for accounting.
(Clause 2 as amended by Federal Law of 30.06.2008 N 108-FZ)
3. Objects of taxation for foreign organizations that do not carry out activities in the Russian Federation through permanent missions are immovable property located in the territory of the Russian Federation and owned by the said foreign organizations by right of ownership and immovable property obtained under a concession agreement.
(Clause 3 as amended by Federal Law of 30.06.2008 N 108-FZ)
4. Not recognized as objects of taxation:
1) land and other objects of nature management ( water bodies and other natural resources);
2) property belonging to the federal executive authorities on the basis of the right of economic management or operational management, in which a military and (or) service equivalent to it is provided by law, used by these bodies for the needs of defense, civil defense, security and law enforcement in the Russian Federation.
Article 375. Tax base
1. The tax base is defined as average annual cost property recognized as an object of taxation.
When determining the tax base, property recognized as an object of taxation is accounted for according to its residual value, formed in accordance with the established accounting procedure approved in accounting policies organizations.
In the event that depreciation is not provided for individual objects of fixed assets, the cost of these objects for tax purposes is determined as the difference between their initial cost and the amount of wear, calculated according to established rates depreciation charges for accounting purposes at the end of each tax (reporting) period.
2. The tax base in respect of objects real estate foreign organizations that do not carry out activities in the Russian Federation through permanent missions, as well as in respect of immovable property of foreign organizations that are not related to the activities of these organizations in the Russian Federation through permanent missions, the inventory value of these objects is recognized according to the data of the technical inventory authorities.
Authorized bodies and specialized organizations that carry out accounting and technical inventory real estate objects are obliged to report to the tax authority at the location of the said objects information about the inventory value of each such object located on the territory of the corresponding constituent entity of the Russian Federation within 10 days from the date of assessment (revaluation) of these objects.
Article 376. Procedure for determining the tax base
1. The tax base is determined separately in relation to property subject to taxation at the location of the organization (place of registration with the tax authorities of the permanent establishment of a foreign organization), in relation to the property of each a separate subdivision an organization with a separate balance sheet in relation to each immovable property located outside the location of the organization, a separate division of an organization with a separate balance sheet, or a permanent establishment of a foreign organization, as well as in relation to property taxed at different tax rates.
2. In the event that an immovable property subject to taxation is actually located in the territories of different constituent entities of the Russian Federation or in the territory of a constituent entity of the Russian Federation and in the territorial sea of the Russian Federation (on the continental shelf of the Russian Federation or in the exclusive economic zone of the Russian Federation), in in relation to the specified immovable property, the tax base is determined separately and is adopted when calculating the tax in the corresponding constituent entity of the Russian Federation in the part proportional to the share book value(for the real estate objects specified in paragraph 2 of Article 375 of this Code - the inventory value) of the real estate object in the territory of the corresponding constituent entity of the Russian Federation.
3. The tax base is determined by taxpayers independently in accordance with this chapter.
4. The average cost of property recognized as an object of taxation, for reporting period is defined as the quotient of dividing the amount obtained as a result of adding the residual value of the property on the 1st day of each month of the reporting period and the 1st day of the month following the reporting period by the number of months in the reporting period, increased by one.
The average annual value of property recognized as an object of taxation for the tax period is determined as the quotient from the division of the amount obtained as a result of adding the residual value of the property on the 1st day of each month of the tax period and the last day of the tax period, by the number of months in the tax period, increased by unit.
(Clause 4 as amended by Federal Law of 24.07.2007 N 216-FZ)
5. The tax base in respect of each immovable property of foreign organizations specified in paragraph 2 of Article 375 of this Code shall be taken equal to the inventory value of this immovable property as of January 1 of the year that is the tax period.
Article 377. Peculiarities of determining the tax base within the framework of a simple partnership agreement (joint activity agreement)
1. The tax base under a simple partnership agreement (joint activity agreement) is determined based on the residual value of property recognized as a taxable object, contributed by the taxpayer under a simple partnership agreement (joint activity agreement), as well as on the basis of the residual value of other property recognized as a taxable object, acquired and (or) created in the course of joint activities, constituting the common property of the partners, recorded on the separate balance sheet of a simple partnership by a participant in a simple partnership agreement conducting common affairs. Each participant in a simple partnership agreement calculates and pays tax in respect of property recognized as an object of taxation, transferred by him to joint activities. In relation to property acquired and (or) created in the course of joint activities, the calculation and payment of tax are made by the parties to the simple partnership agreement in proportion to the value of their contribution to the common cause.
2. A person keeping records of the partners' common property is obliged for tax purposes to notify, no later than the 20th day of the month following the reporting period, information on the residual value of the property that makes up the common property to each taxpayer who is a party to a simple partnership agreement (joint activity agreement) partners, on the 1st day of each month of the corresponding reporting period and on the share of each participant in the common property of the partners. In this case, the person keeping records of the partners' common property shall provide the information necessary to determine the tax base.
Article 378. Peculiarities of taxation of property transferred to trust management
Property transferred to trust, as well as property acquired under an agreement trust management, is subject to taxation (with the exception of property constituting a share investment fund) at the founder of the trust.
Article 378.1. Features of taxation of property in the execution of concession agreements
(introduced by the Federal Law of 30.06.2008 N 108-FZ)
The property transferred to the concessionaire and (or) created by him in accordance with the concession agreement is subject to taxation at the concessionaire.
Article 379. Tax period. Reporting period
1. The tax period is a calendar year.
2. Reporting periods are the first quarter, six months and nine months of a calendar year.
3. The legislative (representative) body of a constituent entity of the Russian Federation, when establishing a tax, has the right not to establish reporting periods.
Article 380. Tax rate
1. Tax rates are established by the laws of the constituent entities of the Russian Federation and cannot exceed 2.2 percent.
2. It is allowed to establish differentiated tax rates depending on the categories of taxpayers and (or) property recognized as an object of taxation.
Article 381. Tax incentives
Exempt from taxation:
1) organizations and institutions of the penal system - in relation to property used to carry out the functions assigned to them;
(as amended by Federal Law of June 29, 2004 N 58-FZ)
2) religious organizations - in relation to property used by them for carrying out religious activities;
3) all-Russian public organizations of disabled people (including those created as unions of public organizations of disabled people), among whose members disabled people and their legal representatives make up at least 80 percent - in relation to property used by them to carry out their statutory activities;
organizations, authorized capital of which consists entirely of the contributions of the indicated all-Russian public organizations of disabled people, if the average number of disabled people among their employees is at least 50 percent, and their share in the wages fund is at least 25 percent, - in relation to property used by them for production and (or) sale of goods (with the exception of excisable goods, mineral raw materials and other minerals, as well as other goods according to the list approved by the Government of the Russian Federation in agreement with all-Russian public organizations of disabled people), works and services (except for brokerage and other intermediary services);
institutions, the only owners of whose property are the above-mentioned all-Russian public organizations of disabled people - in relation to the property used by them to achieve educational, cultural, health-improving, sports, scientific, informational and other purposes of social protection and rehabilitation of disabled people, as well as to provide legal and other assistance to disabled people, disabled children and their parents;
4) organizations whose main activity is the production of pharmaceutical products - in relation to property used by them for the production of veterinary immunobiological preparations intended to combat epidemics and epizootics;
5) organizations - in relation to objects recognized as monuments of history and culture of federal significance in the manner prescribed by the legislation of the Russian Federation;
6) has ceased to be valid. - Federal Law of 11.11.2003 N 139-FZ;
7) is no longer valid. - Federal Law of 11.11.2003 N 139-FZ;
8) is no longer valid. - Federal Law of 11.11.2003 N 139-FZ;
9) organizations - in relation to nuclear installations used for scientific purposes, storage facilities for nuclear materials and radioactive substances, as well as storage facilities for radioactive waste;
10) organizations - in relation to icebreakers, ships with nuclear power plants and ships of nuclear technology services;
11) organizations - in relation to railway tracks common use, federal highways general use, trunk pipelines, power transmission lines, as well as structures that are an integral technological part of these facilities. The list of property related to the specified objects is approved by the Government of the Russian Federation;
12) organizations - in relation to space objects;
13) property of specialized prosthetic and orthopedic enterprises;
14) property of the collegia of advocates, lawyers' offices and legal consultations;
15) property of state research centers;
16) is no longer valid. - Federal Law of 11.11.2003 N 139-FZ;
17) organizations - in relation to property recorded on the balance sheet of an organization - a resident of a special economic zone, created or acquired for the purpose of conducting activities in the territory of a special economic zone, used in the territory of a special economic zone within the framework of an agreement on the creation of a special economic zone and located on the territory of this special economic zone, within five years from the date of registration of the specified property;
(as amended by Federal Laws of 03.06.2006 N 75-FZ, of 24.07.2007 N 216-FZ)
18) organizations - in relation to ships registered in the Russian International Register of Ships.
(Clause 18 was introduced by the Federal Law of 20.12.2005 N 168-FZ)
Article 382. The procedure for calculating the amount of tax and the amount of advance tax payments
1. The amount of tax is calculated based on the results of the tax period as the product of the corresponding tax rate and the tax base determined for the tax period.
2. The amount of tax payable to the budget based on the results of the tax period is determined as the difference between the amount of tax calculated in accordance with paragraph 1 of this article and the amounts of advance tax payments calculated during the tax period.
3. The amount of tax payable to the budget is calculated separately in relation to property subject to taxation at the location of the organization (place of registration with the tax authorities of the permanent establishment of a foreign organization), in relation to the property of each separate subdivision of the organization that has a separate balance sheet, in relation to each an immovable property located outside the location of the organization, a separate subdivision of an organization with a separate balance sheet, or a permanent establishment of a foreign organization, as well as in relation to property taxed at different tax rates.
4. The amount of the advance tax payment shall be calculated based on the results of each reporting period in the amount of one fourth of the product of the corresponding tax rate and the average property value determined for the reporting period in accordance with paragraph 4 of Article 376 of this Code.
5. The amount of advance tax payment in respect of immovable property of foreign organizations specified in paragraph 2 of Article 375 of this Code shall be calculated after the expiration of the reporting period as one fourth of the inventory value of the immovable property as of January 1 of the year that is the tax period, multiplied by the corresponding tax rate.
If a taxpayer arises (terminates) during the tax (reporting) period the right of ownership to the immovable property of foreign organizations specified in paragraph 2 of Article 375 of this Code, the calculation of the tax amount (the amount of advance tax payment) in relation to this immovable property is made taking into account the coefficient, defined as the ratio of the number of full months during which this immovable property was owned by the taxpayer, to the number of months in the tax (reporting) period, unless otherwise provided by this article.
(the paragraph was introduced by the Federal Law of 24.07.2007 N 216-FZ)
6. The legislative (representative) body of a constituent entity of the Russian Federation, when establishing a tax, has the right to provide for selected categories taxpayers have the right not to calculate or pay advance tax payments during the tax period.
Article 383. Procedure and terms for payment of tax and advance tax payments
1. Tax and advance tax payments are subject to payment by taxpayers in the manner and terms established by the laws of the constituent entities of the Russian Federation.
2. During the tax period, taxpayers shall pay advance tax payments, unless otherwise provided by the law of the subject of the Russian Federation. At the end of the tax period, taxpayers shall pay the amount of tax calculated in the manner prescribed by paragraph 2 of Article 382 of this Code.
3. In relation to property on the balance sheet Russian organization, tax and advance tax payments are payable to the budget of the location the said organization taking into account the specifics provided for by Articles 384 and 385 of this Code.
4. With respect to immovable property that is part of Unified system gas supply in accordance with Federal Law of March 31, 1999 N 69-FZ "On Gas Supply in the Russian Federation", the tax is transferred to the budgets of the constituent entities of the Russian Federation in proportion to the value of this property actually located on the territory of the corresponding constituent entity of the Russian Federation.
5. Foreign organizations operating in the Russian Federation through permanent missions, in relation to the property of permanent missions, pay tax and advance tax payments to the budget at the place of registration of these permanent missions with tax authorities.
6. With respect to the immovable property of a foreign organization specified in paragraph 2 of Article 375 of this Code, tax and advance tax payments shall be payable to the budget at the location of the immovable property.
Article 384. Features of the calculation and payment of tax at the location of separate divisions of the organization
An organization that includes separate subdivisions that have a separate balance sheet pays tax (advance tax payments) to the budget at the location of each of the separate subdivisions in relation to property recognized as an object of taxation in accordance with Article 374 of this Code, which is on a separate balance sheet of each of the them, in the amount determined as the product of the tax rate in effect in the territory of the corresponding constituent entity of the Russian Federation, on which these separate subdivisions are located, and the tax base (one fourth of the average property value), determined for the tax (reporting) period in accordance with Article 376 of this Of the Code, in relation to each separate subdivision.
(as amended by Federal Law of 24.07.2007 N 216-FZ)
Article 385. Features of the calculation and payment of tax in respect of immovable property located outside the location of the organization or its separate subdivision
An organization that takes into account on the balance sheet real estate objects that are outside the location of the organization or its separate subdivision, which has a separate balance sheet, pays tax (advance tax payments) to the budget at the location of each of these real estate objects in the amount determined as the product of the tax rate in force on the territory of the corresponding constituent entity of the Russian Federation, on which these real estate objects are located, and the tax base (one fourth of the average property value), determined for the tax (reporting) period in accordance with Article 376 of this Code, in relation to each real estate object.
(as amended by Federal Law of 24.07.2007 N 216-FZ)
Article 385.1. Specifics of calculating and paying tax on property of organizations by residents of the Special Economic Zone in the Kaliningrad Region
(introduced by the Federal Law of 10.01.2006 N 16-FZ)
1. Residents of the Special Economic Zone in the Kaliningrad Region shall pay tax on the property of organizations in accordance with this chapter in respect of all property that is subject to taxation under the specified tax, with the exception of property created or acquired during the sale investment project in accordance with the federal law on the Special Economic Zone in the Kaliningrad Region.
2. Residents calculate the amount of tax on property of organizations in relation to property created or acquired during the implementation of an investment project in accordance with the federal law on the Special Economic Zone in the Kaliningrad Region, separately.
3. For residents during the first six calendar years, starting from the date of inclusion legal entity in the unified register of residents of the Special Economic Zone in the Kaliningrad Region, the tax rate for corporate property tax in respect of property created or acquired during the implementation of an investment project in accordance with the federal law on the Special Economic Zone in the Kaliningrad Region is set at 0 percent.
4. In the period from the seventh to the twelfth calendar year inclusively from the date of inclusion of a legal entity in the unified register of residents of the Special Economic Zone in the Kaliningrad Region, the tax rate on corporate property tax in respect of property created or acquired during the implementation of an investment project in accordance with the federal law on The special economic zone in the Kaliningrad region is the amount established by the law of the Kaliningrad region and reduced by fifty percent.
5. The special procedure for the payment of tax on the property of organizations does not apply to that part of the value of property (created or acquired during the implementation of an investment project in accordance with the federal law on the Special Economic Zone in the Kaliningrad Region), which is used for the production of goods (works, services), to which cannot be directed to an investment project. In this case, the share of the value of the property that is used for the production of goods (works, services) to which the investment project cannot be directed is considered equal to the share of income from the sale of such goods (works, services) in the total volume of all income of the resident.
6. The difference between the amount of tax on property of organizations in relation to the tax base for tax on property of organizations (created or acquired during the implementation of an investment project in accordance with the federal law on the Special Economic Zone in the Kaliningrad Region), which would have been calculated by a resident if the special payment procedure was not used the tax on the property of organizations established by this article and the amount of tax on the property of organizations calculated by the resident in accordance with this article in relation to the tax on the property of organizations created or acquired during the implementation of an investment project in accordance with the federal law on the Special Economic Zone in the Kaliningrad Region, is not included in the tax base for corporate income tax for residents.
7. In case of exclusion of a resident from unified register residents of the Special Economic Zone in the Kaliningrad Region, until they receive a certificate on the fulfillment of the conditions of the investment declaration, the resident shall be deemed to have lost the right to apply the special procedure for payment of corporate property tax established by this article from the beginning of the quarter in which he was excluded from the specified register.
In this case, the resident is obliged to calculate the amount of tax in respect of the property created or acquired by him during the implementation of the investment project in accordance with the federal law on the Special Economic Zone in the Kaliningrad Region, according to tax rate established in accordance with Article 380 of this Code.
The tax amount is calculated for the period when the special taxation procedure is applied.
The calculated amount of tax is payable by a resident after the reporting or tax period in which he was excluded from the unified register of residents of the Special Economic Zone in the Kaliningrad Region, no later than the deadlines established for the payment of advance tax payments for the reporting period or tax for the tax period in accordance with with paragraph 1 of Article 383 of this Code.
When conducting an on-site tax audit of a resident excluded from the unified register of residents of the Special Economic Zone in the Kaliningrad Region, regarding the correct calculation and completeness of payment of the tax amount in respect of property created or acquired by him during the implementation of an investment project, the restrictions established by the second paragraph of clause 4 and clause 5 of Article 89 of this Code are not valid provided that the decision on the appointment of such an audit is made no later than three months from the date of payment by the resident of the specified amount of tax.
(Clause 7 was introduced by the Federal Law of 17.05.2007 N 84-FZ)
Article 386. Tax return
1. Taxpayers are obliged, upon the expiration of each reporting and tax period, to submit to the tax authorities at their location, at the location of each of their separate subdivisions with a separate balance sheet, as well as at the location of each immovable property (for which a separate procedure for calculating and paying tax has been established) , unless otherwise provided by this clause, tax calculations for advance tax payments and tax return for tax.
(as amended by Federal Law of 30.12.2006 N 268-FZ)
With regard to property located in the territorial sea of the Russian Federation, on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation and (or) outside the territory of the Russian Federation (for Russian organizations), tax calculations for advance tax payments and a tax declaration for tax are submitted to the tax authority at the location of the Russian organization (the place of registration with the tax authorities of the permanent establishment of a foreign organization).
Taxpayers classified as the largest in accordance with Article 83 of this Code shall submit tax declarations (calculations) to the tax authority at the place of registration as the largest taxpayers.
(the paragraph was introduced by the Federal Law of 30.12.2006 N 268-FZ)
2. Taxpayers submit tax calculations for advance tax payments no later than 30 calendar days from the end date of the relevant reporting period.
(as amended by Federal Law of 27.07.2006 N 137-FZ)
3. Tax declarations based on the results of the tax period shall be submitted by taxpayers no later than March 30 of the year following the expired tax period.
Article 386.1. Elimination of double taxation
(introduced by the Federal Law of 24.07.2007 N 216-FZ)
1. Amounts of property tax actually paid by a Russian organization outside the territory of the Russian Federation in accordance with the legislation of another state in relation to property belonging to a Russian organization and located on the territory of this state are deducted when paying tax in the Russian Federation in relation to said property.
In this case, the amount of credited tax amounts paid outside the territory of the Russian Federation may not exceed the amount of tax payable by this organization in the Russian Federation in relation to the property specified in this paragraph.
2. To offset the tax, a Russian organization must submit the following documents to the tax authorities:
- tax credit application;
- a document confirming the payment of tax outside the territory of the Russian Federation, confirmed by the tax authority of the corresponding foreign state.
The above documents are submitted by a Russian organization to the tax authority at the location of the Russian organization together with tax return for the tax period in which the tax was paid outside the territory of the Russian Federation.
Tax Code of the Russian Federation (Tax Code of the Russian Federation)- codified legislative act, establishing the system of taxes and fees in the Russian Federation.
Tasks of the RF Tax Code
The Tax Code of the Russian Federation establishes a system of taxes and fees levied in federal budget, as well as general principles of taxation and fees in the Russian Federation, including:
the rights and obligations of taxpayers, tax authorities and other participants in relations regulated by the legislation on taxes and fees;
The structure of the RF Tax Code
The Tax Code of the Russian Federation consists of two parts: part one (general part), which establishes general principles of taxation, and part two (special or special part), which establishes the procedure for taxing each of the taxes (fees) established in the country.
Part one of the Tax Code of the Russian Federation
The first part of the RF Tax Code establishes general principles of taxation and payment of fees in the Russian Federation, including:
types of taxes and fees levied in the Russian Federation;
the grounds for the emergence (change, termination) and the procedure for fulfilling obligations to pay taxes and fees;
the principles of establishing, enacting and terminating the previously introduced taxes of the constituent entities of the Russian Federation and local taxes;
rights and obligations of taxpayers, tax authorities, tax agents, other participants in relations regulated by the legislation on taxes and fees;
forms and methods of tax control;
responsibility for committing tax offenses;
the procedure for appealing against acts of tax authorities and actions (inaction) of their officials.
Part two of the Tax Code of the Russian Federation
The second part of the Code establishes the principles for calculating and paying each of the taxes and fees established by the Code.
Each tax or special tax regime a separate chapter of the second part of the Code is devoted.
Also, a separate chapter establishes the procedure for calculating and paying state fees.
In addition, the procedure for calculating and paying fees for the use of wildlife and for the use of aquatic biological resources is also established in a separate chapter of the second part of the Code.
-
Personal income tax;
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Tax Code (Tax Code of the Russian Federation): details for an accountant
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