Article 105.7. General provisions On the methods used in determining for the purposes of income tax (profits, revenues) in transactions, the parties of which are interdependent faces

(introduced by federal law of 07/18/2011 N 227-FZ)

1. When conducting tax control In connection with the commission of transactions between interdependent persons (including the comparison of commercial and (or) financial conditions of the analyzed transaction and its results with commercial and (or) financial Terms comparable transactions and their results) The federal executive authority authorized to control and oversight in the field of taxes and fees uses in the manner prescribed by this Head, the following methods:

1) method of comparable market prices;

2) the price method of subsequent implementation;

3) the cost method;

4) the method of comparable profitability;

5) Profit distribution method.

2. It is allowed to use a combination of two or more methods provided for in paragraph 1 of this article.

3. The method of comparable market prices is a priority for determining for the purposes of taxation of compliance of prices applied in transactions, market prices, unless otherwise provided by clause 2 of Article 105.10 of this Code. The use of other methods specified in subparagraphs 2 to 5 of paragraph 1 of this article is allowed if the application of the method of comparable market prices is impossible either if its application does not allow to reasonably conclude on the compliance or inconsistency of the prices applied in transactions, market prices for tax purposes .

The method of comparable market prices is used to determine the compliance of the price applied in a controlled transaction, the market price in the manner established by Article 105.9 of this Code, if there is at least one comparable market, the subject of which are identical on the relevant market (works, services) Absence - homogeneous) goods (work, services), as well as with sufficient information about such a transaction.

At the same time, to apply the method of comparable market prices in order to determine the compliance of the price applied by the taxpayer in a controlled transaction, it is possible to use the transaction as a compaable transaction, performed by the specified taxpayer with those who are not interdependent with the specified taxpayer, provided that such a transaction is comparable to Analyzable transaction.

4. In the absence of publicly available prices in comparable transactions with identical (homogeneous) goods (work, services) for the purposes of determining the completeness of calculation and tax payments due to transactions between interdependent persons, one of the methods specified in subparagraphs 2 - 5 points is used. 1 of this article.

Unless otherwise provided by this chapter, the method is used that, taking into account the actual circumstances and conditions of the controlled transaction, allows the most reasonable to conclude on the compliance or inconsistency of the price applied in the transaction, market prices.

5. The methods specified in subparagraphs 2 - 5 of paragraph 1 of this article can also be used in determining for the purposes of taxation of income (profits, revenues) under the group of homogeneous transactions whose parties are interdependent.

Uniform transactions for the purpose of chapter 14.2 of this Code, this chapter and chapters 14.4 - 14.6 of this Code, the transactions are recognized, the subject of which can be identical (homogeneous) goods (work, services) and which are committed in comparable commercial and (or) financial conditions.

6. When choosing a method used in determining for income tax purposes (profits, revenues) in transactions, the parties of which are interdependent persons, completeness and reliability of the source data, as well as the validity of the adjustments carried out in order to ensure comparability of the compared transactions with the analyzed transaction .

7. In order to apply the methods provided for in paragraph 1 of this article, in addition to information on specific transactions, publicly available information on the current level of market prices and (or) exchange quotes, as well as information and price agencies on prices (price intervals) for identical ( homogeneous) goods (work, services) in the relevant markets of these goods (works, services). The use of information specified in this paragraph of information on market prices in order to apply the methods provided for in paragraph 1 of this article is allowed to ensure that transactions are comparable, which are contained in these sources of information, with an analyzed transaction.

8. For the purpose of applying the methods specified in subparagraphs 2 and 3 of paragraph 1 of this article, the data of accounting (financial) reporting, on the basis of which the cost interval is calculated, must be given in a comparable view that ensures the nonstability of the influence of deviations in accounting of expenses for indicators profitability and profitability interval calculated in accordance with the methods specified in subparagraphs 2 and 3 of paragraph 1 of this article.

If it is impossible to ensure comparability of data of accounting (financial) reporting for the purpose of calculating the profitability interval and determination for income tax purposes (profits, revenues) in transactions, the parties of which are interdependent individuals, the methods specified in subparagraphs 4 and 5 of paragraph 1 of this article are used.

(as amended. Federal Law from 29.06.2012 N 97-FZ)

9. In the event that the methods specified in paragraph 1 of this article do not allow to determine whether the price of goods (work, services) applied in a one-time transaction, a market price, a price compliance applied in such a transaction, a market price can be determined based market value The subject of the transaction set as a result independent evaluation In accordance with the legislation Russian Federation or foreign states On appraisal activities.

At the same time, a transaction is understood under a one-time transaction for this article, economic essence which differs from the main activity of the organization and which is carried out on a single basis.

10. The methods specified in subparagraphs 4 and 5 of paragraph 1 of this article can be applied without directly calculating the values \u200b\u200bof market prices. When using these methods, the federal executive body authorized to control and oversight in the field of taxes and fees, compares the financial indicators (results) of the analyzed transaction (group of homogeneous analyzed transactions) with profitability interval (calculated on the basis of the profitability interval by financial indicators) on comparable transactions, Based on what makes the amount of income amount (profits, revenues), which would be obtained in the case of the parties to this transaction were persons not recognized by interdependent.

11. The Court may take into account other circumstances that are important to determine the compliance of the price applied in the transaction, the market price, without restrictions provided for by Chapter 14.2 of this Code and this chapter.

12. Taxpayers at the conclusion of transactions are not required to be guided by the methods specified in paragraph 1 of this article, to substantiate their pricing policies for the purposes not provided for in this Code.

Article 105.7. General provisions on the methods used in determining for income tax purposes (profits, revenues) in transactions whose parties are interdependent

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code of January 28, 2019.
entered into force 01.01.2012

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Compare with the editors of Article 01.01.2012

When carrying out tax controls in connection with the commission of transactions between interdependent persons (including the comparison of commercial and (or) financial conditions of the analyzed transaction and its results with commercial and (or) financial conditions of comparable transactions and their results), the federal executive authority authorized by In terms of tax control and surveillance, the following methods are used in the manner prescribed by this chapter:

1) method of comparable market prices;
2) the price method of subsequent implementation;
3) the cost method;
4) the method of comparable profitability;
5) Profit distribution method.

It is allowed to use a combination of two or more methods provided for in paragraph 1 of this article.

The method of comparable market prices is a priority for determining for the purposes of taxation of compliance of the prices applied in transactions, market prices, unless otherwise provided by clause 2 of Article 105.10 of this Code. The use of other methods specified in subparagraphs 2 to 5 of paragraph 1 of this article is allowed if the application of the method of comparable market prices is impossible either if its application does not allow to reasonably conclude on the compliance or inconsistency of the prices applied in transactions, market prices for tax purposes .

The method of comparable market prices is used to determine the compliance of the price applied in a controlled transaction, the market price is in the manner established by Article 105.9 of this Code, if there is at least one comparable deal, the subject of which is identical on the relevant market (works, services) Absence - homogeneous) goods (work, services), as well as with sufficient information about such a transaction.

At the same time, to apply the method of comparable market prices to determine the compliance of the price applied by the taxpayer in a controlled transaction, the transaction committed by the specified taxpayer with persons who are not interdependent with the specified taxpayer can be used as a compaable transaction, provided that such a transaction is comparable to Analyzable transaction.

In the absence of publicly available prices of prices in comparable transactions with identical (homogeneous) goods (works, services) for the purposes of determining the completeness of calculation and tax payments due to transactions between interdependent persons, one of the methods specified in subparagraphs 2 - 5 of paragraph 1 of this articles.

Unless otherwise provided by this chapter, the method is used that, taking into account the actual circumstances and conditions of the controlled transaction, makes it possible to most reasonably conclude on the compliance or inconsistency of the price applied in the transaction, market prices.

The methods listed in subparagraphs 2 to 5 of paragraph 1 of this article can also be used in determining for the purposes of taxation of income (profits, revenues) for a group of homogeneous transactions whose parties are interdependent.

When choosing a method used in determining for income tax purposes (profits, revenues) in transactions, the parties of which are interdependent persons, completeness and reliability of the source data, as well as the validity of the adjustments carried out in order to ensure comparability of compared transactions with the transaction being analyzed, should be taken into account.

In order to apply the methods provided for in paragraph 1 of this article, in addition to information on specific transactions, publicly available information on the current level of market prices and (or) stock prices, as well as information and price agencies (price intervals) on identical (homogeneous) can be used. Products (works, services) in the relevant markets of these goods (works, services). The use of information specified in this paragraph of information on market prices in order to apply the methods provided for in paragraph 1 of this article is allowed to ensure that transactions are comparable, which are contained in these sources of information, with an analyzed transaction.

For the purpose of applying the methods specified in subparagraphs 2 and 3 of paragraph 1 of this article, the data of accounting (financial) reporting, on the basis of which the profitability interval is calculated, must be given in a comparable view that ensures the infinity of the influence of deviations in the order of accounting for profitability indicators and The profitability interval calculated in accordance with the methods specified in subparagraphs 2 and 3 of paragraph 1 of this article.

If it is impossible to ensure comparability of data of accounting (financial) reporting, for the purpose of calculating the profitability interval and determination for the purposes of income tax (profits, revenues) in transactions, the parties of which are interdependent persons, the methods specified in subparagraphs 4 and 5 of paragraph 1 of this article are used.

In the event that the methods specified in paragraph 1 of this article do not allow to determine whether the price of goods (work, services) applied in a one-time transaction, the market price, the price applied in such a transaction, the market price can be determined on the basis of The market value of the subject of the transaction established as a result of an independent assessment in accordance with the legislation of the Russian Federation or foreign countries on appraisal activities.

At the same time, under a one-time transaction for the purposes of this article, the transaction is understood, the economic essence of which is different from the main activity of the organization and which is carried out on a one-time basis.

The methods specified in subparagraphs 4 and 5 of paragraph 1 of this article can be applied without directly calculating the values \u200b\u200bof market prices. When using these methods, the federal executive body authorized to control and oversight in the field of taxes and fees, compares the financial indicators (results) of the analyzed transaction (group of homogeneous analyzed transactions) with profitability interval (calculated on the basis of the profitability interval by financial indicators) on comparable transactions, Based on what makes the amount of income (profits, revenues), which would be obtained in the case of the parties to this transaction were persons not recognized by interdependent.

The court may take into account other circumstances that are important to determine the compliance of the price applied in the transaction, the market price, without restrictions provided for by Chapter 14.2 of this Code and this chapter.

Taxpayers at the conclusion of transactions are not required to be guided by the methods specified in paragraph 1 of this article, to substantiate their pricing policies for the purposes not provided for by this Code.

Types of methods

Estimated criteria for tax control prices in transactions between interrelated persons were enacted by law No. 227-FZ in 2012.

The normative act Significantly changed the methodological approach to the procedure for proving the correspondence of prices used in controlled transactions, the market level, which was the reason for numerous disputes.

In this article, consider the most sophisticated questionsarising from the determination of market prices in order to tax on transactions under state control

With the introduction of new rules used in pricing, in Tax Code (Art. 105.14) A new concept appeared - a controlled transaction. This is a transaction carried out between interrelated persons.

A closed list of interrelated persons leads to Article 105.1 of the Tax Code of the Russian Federation. The legislator determines them as persons whose relationships affect the result economic activity sides of the transaction.

It should be noted that companies that implemented a controlled transaction should notify themselves on its conduct of the Tax Inspectorate (Article 105.16 of the Tax Code of the Russian Federation). The notification period until May 20 is next year for the year. Information on controlled transactions is accumulated in the FNS of the Russian Federation, which is engaged in analyzing market prices in order to control the correctness of taxation.

For this purpose, an appropriate methodology is used. Article 105.7 of the Tax Code of the Russian Federation defines the methods that can be used to determine revenue for tax purposes in controlled transactions. There are five such methods. They have a certain use priority:

method of comparable market prices;
method of price of subsequent implementation;
cost method;
method of comparable profitability;
profit distribution method.

These methods should be used by tax authorities if it does not lead to a decrease in taxes to be transferred to the budget from the test side of the transaction (ch. 14.3 of the Tax Code of the Russian Federation).

Features of methods

Each of the methods has its own characteristics, and is applied strictly under certain circumstances regulated by tax legislation.

The essence of the method of comparable market prices is a comparison of the price of a controlled transaction with homogeneous transactions, which were concluded by other independent market participants. Participants comparable transactions may not be interdependent persons, and the subject of the transaction may be identical product.

This method is the most accurate and priority. However, it is necessary for its implementation that the controlled transaction is comparable to at least one transaction committed by independent enterprises.

Calculation of prices with this method is made in the following way:

there is a sample of market prices for homogeneous transactions;
the interval of market prices is established (the minimum and maximum values \u200b\u200bare determined);
an analysis of the compliance of the price of the controlled transaction is carried out by the established interval.

If the price of the controlled transaction is within the range of market prices, the company's revenues are recognized by the relevant market.

This does not lead to any negative consequences.

It is possible to apply the price of the price of subsequent implementation in two cases:

if the use of the previous method for one reason or another is impossible;
if the goods acquired as a result of controlled transactions sold to other persons (not interdependent) without processing it.

The method is based on the analysis of the purchase price and its subsequent sale price.

The use of the costly method is based on the analysis of the costs associated with the manufacture of goods or products, which was the subject of controlled transactions. The use of this method is most suitable for analyzing transactions related to the following:

money management services;
implementation of raw materials or semi-finished products;
services provided by long-term contracts.

When analyzing a controlled transaction according to the method of comparable profitability, the gross profitability indicator is taken. The definition of this indicator is based on data accountingAt the same time, excise taxes and VAT are not taken into account. The calculation algorithm is similar to the method of comparing market prices, the only difference lies in the fact that instead of comparable prices as the basis, gross profitability indicators are taken.

The comparison method of profit is based on the comparison of the profit value, which was obtained as a result of the execution of the controlled part of the parties, with the profit received by independent companies on homogeneous transactions. The use of this method is advisable for ownership of the right to intangible assetsaffecting the level of taxable profits of the company.

Objectives of the methods

With the help of listed methods, it is possible to reliably determine whether the revenue obtained as a result of a controlled transaction of the market price or not.

If the sale price differs from the level of market prices is essential (by more than 30%), the tax inspectorate produces a detachment of income tax, justifying the correctness of its conclusions.

In order to substantiate the calculations produced, pricing methods are used provided for in tax legislation.

The use of other methods is directly prohibited by law.

Use these methods can not only tax authoritiesBut, first of all, directly the taxpayers themselves carrying out transactions with interdependent persons. Pricing will help companies justify the size of the revenue received in the case of tax audit and reduce the risks of recognizing the pricing policy that does not correspond to the market level.

If the company cannot properly justify the prices used, the tax authorities appear the possibility of detaching income tax.

Uniform transactions

The definition of homogeneous transactions gives Article 105. 7 of the Tax Code of the Russian Federation. These are transactions, the subject of which are the goods identical subject to the controlled transaction. Uniform transactions must be performed in conditions of comparable to the terms of the controlled transactions. In accordance with the provisions of Article 105.5, the comparability of the transaction is determined by the following criteria:

characteristics of goods that are subject to comparable and controlled transaction;
the characteristics of the functions that are performed by the parties during the transaction taking into account the customs of the business turnover. The risks of the Parties to the Treaty are estimated, the procedure for distributing responsibility between them, assets used;
analysis of the terms of the contract affecting the price of the goods;
analysis economic conditionsin which the deal passes.

Including such factors are taken into account:

geographical position;
competitiveness;
purchasing power;
the level of infrastructure development (transport production), if it affects the price of the contract.

In order to provide the desired degree of comparability of the conditions in which the deal was made, tax Inspectorate Adjustments can be used, the rules of which also establishes the Tax Code.

Tax legislation also establishes requirements for information sources used to compare transaction conditions.

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NK RF Article 105.7. General provisions on the methods used in determining for income tax purposes (profits, revenues) in transactions whose parties are interdependent

1. When carrying out tax controls in connection with transactions between interdependent persons (including the comparison of commercial and (or) financial conditions of the analyzed transaction and its results with commercial and (or) financial conditions of comparable transactions and their results), the federal executive body authorized to control and oversight in the field of taxes and fees, is used in the manner prescribed by this Chapter, the following methods:

1) method of comparable market prices;

2) the price method of subsequent implementation;

3) the cost method;

4) the method of comparable profitability;

5) Profit distribution method.

(see text in the previous edition)

9. In the event that the methods specified in paragraph 1 of this article do not allow to determine whether the price of goods (work, services) applied in a one-time transaction, a market price, a price compliance applied in such a transaction, a market price can be determined Based on the market value of the object of the transaction, established as a result of an independent assessment in accordance with

The amortized property is recognized as property, intellectual work products that have an economic entity in the property and used to obtain income. At the same time, the period of useful exploitation of such objects should be at least 12 months. The initial cost of amortized property should be more than 10 thousand rubles. Its repayment is carried out by accrual depreciation.

Exceptions

Not every property corresponding to the above requirements will be considered amortized. Exceptions, in particular, recognize:

Earth, other natural objects (subsoil, water, etc.).
Securities.
Material production reserves.
Objects, with unfinished construction.
Products.
Financial instruments (incl. Futures, optional, forward contracts).

Amortized property not subject to depreciation

This group includes:

Additionally

Assets are also excluded from the amortized objects:

Transferred to preservation, durability more than three months.
Received / transmitted under the contract gratuitous use.
Located on modernization / reconstruction, duration of more than 12 months.

When the depreciation of the amortized property in accounting is made, accrual of depreciation amounts are made in the manner existing to conservation, and the period of useful exploitation increases on its duration.

The initial price of the asset is determined as an amount of costs for its acquisition and bringing to a state of readiness for operation.

Groups of amortized property

They are formed depending on the period useful use objects.

The economic entity may at its discretion increase after the date of commissioning, if the modernization, reconstruction, technical re-equipment (re-equipment) led to an increase in the service life of the asset.

For the convenience of a group of objects, see the table.

The classification of the OS, included in the Group, is approved by the Government.

General information about depreciation

Calculation of depreciation of amortized property, in accordance with Art. 25 NK, produced by a linear or nonlinear way.

The management entity determines the amount of wear for tax purposes separately for each asset monthly. Accrual starts from the 1st day of the month, which follows the month of commissioning of the facility. The calculation also ceases from the 1st day of the month, which goes over the month of writing off OS or disposal from amortized property on any basis.

Nuances

According to amortized property included in the 8-10 groups, regardless of its commissioning period, accruals are made according to a linear method. For other objects, an economic entity can apply any of two ways.

Please note the selected method cannot be changed throughout the term of the depreciation.

Features of accrual

Using linear method The amount of depreciation is defined as a product of the initial cost of the OS and the rate of depreciation. The latter is calculated so:

K \u003d x 100%.

In this formula:

depreciation rate in% to the initial cost - to;
the period of useful exploitation of the object, expressed in months, - n.

If a non-linear method is used, then the desired value is determined by multiplying residual value Amortized property for the norm:

K \u003d x 100%.

Important moments

When calculating, it is necessary to take into account that from the month coming over the month to which the residual value of amortized property will reach 20% of the initial, accrual should be made according to such rules:

The residual value is recognized as basic.
Depreciation amount per month is calculated by dividing the base value by the number of months remaining until the end of the period of useful exploitation.

Factors

They are used in calculating the depreciation amounts of amortized property operated in aggressive conditions or with an increased replacement. The coefficients can also use agricultural enterprises: greenhouse combines, poultry farms, livestock farms, etc. At the same time, some limitations are established.

In particular, the specified subjects can apply the coefficient not higher than 2. For OS, which are the subject of a leasing agreement, allowed to use the coefficient not higher than three.

These provisions do not apply to an object included in 1-3 groups if a non-linear method is used.

Artificial or natural factors are aggressive, the influence of which causes an increased wear of the OS. To functioning in such conditions, the property in contact with fire, explosive, toxic or other aggressive medium, which is the source (cause) emergency situation is also equal to functioning.

When calculating the deposit amounts of passenger minibuses and passenger cars, the initial value of which is more than 400 thousand rubles. and 300 thousand rubles. Accordingly, the main rate is used by the coefficient of 0.5.

By decision of the head of the enterprise, depreciation can be accrued under reduced norms, but exclusively from the beginning of the tax period and throughout its entire.

Taxation

On the OS, commissioned before entering the GL. 25 NK, useful time The operation is determined by the economic entity itself as of 01/01/2002, taking into account the classification approved by the government, and periods of operation by groups enshrined by Art. 258 Code.

Regardless of the method of accrual selected by the taxpayer with respect to amortized property, commissioned before the entry into force of Ch. 25, the calculation is carried out on the basis of the residual value.

Analytical account

It must reflect information about:

Initial cost The object that retired in the tax (reporting) period, as well as its changes in recycling, completion, partial liquidation, reconstruction.
Periods of useful exploitation adopted by the enterprise.
The methods of accrual and amount of depreciation from the beginning of the calculation until the end of the month, in which the implementation (disposal) of the object took place.
The cost of property implementation, in accordance with the contract.
The date of acquisition and sales (disposal) of the OS, transferring it to operation, the exceptions from the composition of amortized objects on the grounds enshrined in paragraph 3 of Art. 256 NK, the decomposition of the asset, the end of the contract for the commercial use, completion of work on modernization and reconstruction.
Expenses incurred by the subject when the disposal of property. Speech, in particular, the costs provided for by sub. 8 p. 1 Art. 265 NK, as well as costs of storage, transportation and maintenance of a realized asset.

The profit that the business entity received is included in tax base in that reporting periodin which implementing. Losses arising from the taxpayer are recorded in accounting as other expenses, according to the rules enshrined by Art. 268 NK.

In analytical accounting, information should be included on the name of assets, in respect of which the amounts of the corresponding costs are recorded, the number of months, during which they will be attributed to other expenses, as well as the amount of monthly costs.