According to which from January 1, 2020, the results of intellectual activity and other objects of intellectual property will include the depreciable property. initial cost more than 100,000 rubles.
Previously, the taxes did not interest the cost, they paid attention to the fact that it was originally intangible assets (NMA). You needed to write off the purchase costs or the creation of NMA only through the depreciation mechanism. The fact that "the cost of NMA is recognized in order to tax return through the depreciation mechanism, regardless of the cost".
From January 1, 2020, the situation will change, and through the depreciation mechanism of the NMA will be written off, as in fixed assets, intellectual activity, depending on the term useful usewhich exceeds 12 months, and the initial value of more than 100,000 rubles.
Thus, if earlier the tax focuses were categorically against the NMA with a small value, they are immediately charged into consumption, then from the new year this opportunity will appear, and it will be necessary to pay attention to the cost to understand the NMA immediately or through the depreciation mechanism.
New depreciation rule with preservation of fixed assets
Changes from January 1, 2020 will affect those facilities of fixed assets that are on conservation. Basically, the conservation of fixed assets for more than 3 months use organizations whose activity depends on the season. Ordinary organizations, as a rule, do not resort to this.
But if you have to deal with conservation in 2020, you must definitely be aware of the changes that are planned in this direction.
Now clearly says that "the list of fixed assets excluded from the composition of amortized property is established. At the same time, these provisions do not provide for the requirements for termination of depreciation in the absence of income from the use of amortized property at any time interval. " The useful life of such a fixed assessment increased for the period of conservation.
From January 1, 2020, there is a reverse rule. If the main remedy was on conservation, in any case, the useful life will not be extended. That is, the term that was established initially, the preservation will not extend in any way, and, accordingly, useful use will expire when it has been determined.
New rules for the transition from linear on a nonlinear method
From January 1, 2020, a new edition is valid, according to which the depreciation method can be changed more than once every 5 years.
Previously, the transition was limited to five years, but the restriction applied only to the transition from nonlinear linear method. Now there will be no difference from which method and what transition is you, the restriction of 5 years will be applied at mandatory.
The term is calculated from the moment the method is applied. In this particular, the five-year term is calculated: "The nonlinear depreciation method established by Art is calculated from January 1, 2009. 259.2 Code, has the right to go to the linear depreciation method not earlier than January 1, 2014. " Accordingly, it turns out that if you have been used, for example, a linear method from 2020, then the nonlinear method can be proceeded only in 2025.
Transfer losses next year
The changes affected the cancellation of the 10-year period during which the losses for subsequent earnings tax could be transferred. It was assumed that only 50% is permissible to write up proportionate, and 50% of the tax base, which turned out for income tax on the declaration. This limitation should have been valid until December 31, 2020.
So, it says that "in the reporting (tax) periods, starting from January 1, 2017 to December 31, 2020, the tax base for the income tax for the current reporting (tax) period calculated in accordance with Art. The 274 Tax Code of the Russian Federation cannot be reduced to the amount of losses obtained in previous tax periods, more than 50%.
Income in the form of a resort collection and determination of the tax base for income tax
In some subjects of the Russian Federation, a number of organizations and IPs that provide hotel services or temporary accommodation services are obtained from vacationing resort collection. Until certain time, the Tax Code did not specify whether the operator should include the received amounts of gathering in income in order to calculate the income tax.
An explanation is given that the operator does not have an income taxable income, as it does not envisage that the operator receives economic benefits in connection with the fulfillment of obligations on calculating, collection and listed the resort collection.
The tax code will appear according to which, when determining the tax base for income tax, income in the form of a holiday fee charged by operators is not taken into account.
Income with increasing the nominal value of the share in LLC
From January 1, 2020, according to a new edition, with an increase in the authorized capital of LLC (without changing the share of shareholder's participation (participant) in this LLC), the difference between the nominal value of new and initial participant in revenues taxable income will not be included.
According to the current standards, income in the form of the value of the shares additionally received by the shareholder or in the form of the difference between the cost of new shares obtained instead of the initial at the increase in the share capital (without changing the share of participation), and the cost of initial shares is not taken into account when determining the income tax base.
Profit Tax Declaration: New Form
Approved not only new form Profit tax declarations, but also to fill it, representation format.
Since the new form must be submitted by the report for 2019, it is important to check whether it is in the accounting program, with the help of which you convey the declaration of tax authorities.
What has changed in a new form:
- Partitions excluded lines containing information on the amounts of advance payments calculated during the reporting periods. Thus, the abolition of obligations was taken into account quarterly to submit settlements on advance payments on property tax in accordance with.
- The form of the identifiers recognized by the objects of taxation of marine and aircraft, as well as internal navigation courts.
- In the declaration, new codes appeared tax benefits For high energy efficiency facilities, property located in the inner sea waters, in the territorial sea and on the continental shelf of the Russian Federation, which is used in the development of naval fields of hydrocarbon raw materials.
- The form added codes of new tax breaks for organizations recognized by funds, managers, subsidiaries of management companies in accordance with the innovative scientific and technological centers.
Materials prepared by Audit Audit Audit Audit WiseAdvice Consulting Group
Features of the filling of a new income tax declaration
New control ratios for profit tax declarationOrder of the Federal Tax Service of Russia of 26.11.2014 N MMB-7-3 / [Email Protected] Approved the form of the tax return on the income tax on the profit of organizations, the order of its fill, as well as the format of its submission to electronic form. Tax Service recommended to use the new form of declaration in the preparation of reporting for 2014. At the same time, leaving the organization the right to report both by the new and old forms (a letter of the Federal Tax Service of Russia dated 05.02.2015 N DG-4-3 / [Email Protected]).
Since reporting for the 1st quarter of 2015, taxpayers are obliged to apply the new form of declaration.
Control ratios for new Declaration For income tax, published by the FTS letter dated July 14, 2015 No. EF-4-3 / [Email Protected] "On the control ratio of indicators of the tax declaration on the income tax of organizations"
Table of control ratio of indicators of tax forms and accounting reporting Contains the formulas of control ratios with the indication of documents, rows and sheets of the declaration.
In case of non-fulfillment of the control relations in the table, there is a description of the possible violation of the legislation of the Russian Federation with reference to the article of the Tax Code of the Russian Federation and the actions of the inspection when identifying this violation are given.
The table contains both intra-documentary control ratios and interdocumentary.
For example, when checking sheet 03, the income tax declaration is the interdocumentary ratio of tax and accounting reports.
Source Documents - Declaration of Organizations Income Tax
for the tax period, form 4 report on the movement money Annual accounting (financial) reporting.
Control ratio formula:
If the shape line 4 "on the payment of dividends" in the reporting tax period is greater than zero, then the amount of rows 110 and 120 sheet 03 "Calculation of tax on the profit of organizations from incomes held tax Agent (The source of payment of income) "should also be larger. If this control ratio is not performed, it is possible to underestimate the income tax in the form of dividends.
The actions of the verifier in this case are to send the taxpayer a requirement for submission within five working days of explanation or making appropriate corrections. If, after consideration of the submitted explanations and documents, either in the absence of a taxpayer explanation is established the fact of violation of the legislation on taxes and fees is drawn up with an act of verification in accordance with Art. 100 Tax Code.
An example of an intraochanum ratio:
If the difference between the line 180 "amount of calculated tax of the total declaration and string 180" Amount of calculated tax of the total declaration of the previous reporting period is greater than zero, then the line 290 "The amount of monthly advance payments to be paid in the quarter next to the current reporting period" is equal to this difference. If this control ratio is not fulfilled, it is possible to malfunction of the amount of the monthly advance payment.
Actions inspecting in case of detection of a violation of the control relationship - to check whether the amount of the calculated tax changed in the challenge tax audit of the tax declaration for the previous reporting period. If, taking into account the results of the desk tax audit The control ratio is not fulfilled, then in accordance with Article 88 of the Tax Code of the Russian Federation, send the taxpayer to submission within five working days of explanation or making appropriate corrections. If, after consideration of the submitted explanations and documents, either in the absence of a taxpayer explanation is established the fact of violation of the legislation on taxes and fees is drawn up with an act of verification in accordance with Art. 100 Tax Code.
Reflection in the tax reporting of the past years
In the declaration on income tax approved by the Order of the Federal Tax Service of Russia of 26.11.2014 n MMB-7-3 / [Email Protected] In Annex 2, lines 02 introduced strings to reflect the amounts of tax base adjustments in connection with the identification of errors (distortions) relating to past periods. So, according to paragraph 7.3, the procedure for filling the declaration, on line 400 reflects the adjustment of the tax base during the implementation of the taxpayer provided by paragraph by the second paragraph 1 of Article 54 of the Tax Code of the Russian Federation, the rights of the tax base and the tax amount for the tax (reporting) period in which errors (distortions) were identified, Related to past tax (reporting) periods, in cases where the mistakes (distortions) have led to an excessive payment of tax.Speed \u200b\u200b401-403 shows a decoding of the line 400 in the past tax periods, which include identified errors (distortion).
The lines 400-403 do not include the amounts of income and losses of past tax periods identified in the current reporting (tax) period, and reflected in line 101 of Appendix N 1 to the sheet 02 and on line 301 of the application N 2 to the lest 02 of the declaration.
The string 400 is taken into account when the indicator is generated on the line 100 of the leaf 02 of the declaration.
The order of correction of errors in tax accounting is regulated by Art. 54 of the Tax Code of the Russian Federation, according to which errors (distortion) are found in calculating the tax base relating to the past tax (reporting) periods, in the current tax (reporting) period, recalculation of the tax base and the tax amount is made for the period in which these errors have been committed ( distortion).
At the same time, paragraph of the third paragraph 1 of Art. The 54 Tax Code of the Russian Federation provides that if it is impossible to determine the period for making errors (distortions), recalculation of the tax base and the amount of tax is carried out for the tax (reporting) period in which errors (distortions) are revealed. The taxpayer has the right to recalculate the tax base and the tax amount for the tax (reporting) period in which errors (distortions) revealed to the past tax (reporting) periods, also in cases where the errors (distortions) have led to excessive tax payment .
The Ministry of Finance of Russia explains that in accordance with the specified norm, the taxpayer has the right to recalculate the tax base and the tax amount for the tax (reporting) period in which errors (distortions) are identified when the errors (distortions) have led to excessive payment of the tax (regardless of maybe or not not to determine the period of their commission) (letters of 10/17/2013 N 03-03-06 / 1/43299, from 01/23/2012 No. 03-03-06 / 1/2, from 08.23.2011 N 03-03 06/1/526).
It should be borne in mind that the Tax Code of the Russian Federation does not limit the period of recalculation of the tax base in case of identifying errors (distortions), which led to an increase in the tax base and the tax amount (the letter of the Ministry of Finance of Russia of 05.10.2010 No. 03-03-06/1/627).
However, in this case, it should be borne in mind that the use of paragraph of the third paragraph 1 of Art. 54 of the Tax Code of the Russian Federation is legitimate only if, according to the results of the tax period to be adjusted, the organization did not receive a loss and timely paid the income tax in the budget (see the letters of the Ministry of Finance of Russia dated August 13, 2012 No. 03-03-06 / 1/408, dated January 30, 2012 N 03-03-06 / 1/40, from 07.05.2010 N 03-02-07 / 1-225, from 04/23/2010 No. 03-02-07 / 1-188, from 27.04.2010 N 03-02-07 / 1-193).
The possibility of recognizing expenses in a later period is still controversial. Attempts by simple "transfer" of expenses for a later period without justifying the reasons to prevent these expenses in a timely manner, still meet the resistance of tax authorities and are not always encouraged by the courts.
It is important to notice that the Tax Code of the Russian Federation does not contain the concept of "error". In order to apply Article 54 of the Tax Code of the Russian Federation, the indicated concept is of the same meaning as in PBU 22/2010 "Correction of bugs in accounting and reporting" (see paragraph 1 of Art. 11 of the Tax Code of the Russian Federation, the emails of the Ministry of Finance of Russia dated January 30, 2015 N 03-03-06 / 1/583, from 04.11.2014 No. 03-03-06/1/62348, from 10/17/2013 No. 03-03-06 / 1/43299).
According to PBU 22/2010, the error is the wrong reflection (irresistant) of the facts of economic activity in accounting and (or) the accounting statements of the organization. An error may be due to:
- improper application of the legislation of the Russian Federation on accounting and (or) regulatory legal acts on accounting;
- incorrect application accounting Policy organizations;
- inaccuracies in calculations;
- incorrect qualification or assessment of facts of economic activity;
- incorrect use of information available on the date of signing of accounting reporting;
- unscrupulous actions officials Organizations.
About the composition of the updated income tax declaration
Letter of the Federal Tax Service of Russia of 06/25/2015 N DG-4-3 / [Email Protected] The question of the composition of the refined tax return on income tax declaration is clarified for submission to the tax authorities if only the Declaration and Calculation of Profit Tax (without clarifying an application N 2 to the Declaration).According to paragraph 6 of Article 81 of the Tax Code of the Russian Federation, when detecting a tax agent in the tax authority submitted to the tax authority, the calculation of the fact or incompleteness of reflection of information, as well as errors leading to inclusion or overestimation of the tax amount to be transferred, the Tax Agent is obliged to make the necessary changes and submit to the tax The refined calculation body in the manner prescribed by this article of the Tax Code of the Russian Federation.
The refined calculation submitted by the Tax Agent into the Tax Authority should contain data only in relation to those taxpayers in respect of which the facts of irregular or incompleteness of reflection of information are found, as well as errors leading to inclusion of the tax amount.
In accordance with paragraphs 1.7 and 1.8, the procedure for filling out the tax declaration on the income tax approved by the Order of the Federal Tax Service of Russia of 26.11.2014 N MMB-7-3 / [Email Protected], organizations - taxpayers for income tax authorities acting on the income tax agents include a tax calculation of the tax calculation, consisting of subsection 1.3 of section 1 and sheet 03 "Calculation of tax on the profit of organizations from income held by the tax agent (source of payment income) ".
Organizations that are acting tax agents on calculation, deduction and transfer to budget System The Russian Federation of Income Tax individualsIn accordance with paragraph 4 of Article 230 of the Tax Code of the Russian Federation, submit to the tax authorities Annex N 2 to the tax declaration "Information on the income of the individual paid by the tax agent". At the same time, organizations - income tax taxpayers include an Appendix N 2 to the tax declaration in the tax declaration.
In subparagraph 2 of clause 3.2 of the order, the procedure was defined separately from the tax declaration of the refined tax calculation, containing data only about those taxpayers for whom the facts of non-irregularities or incompleteness of reflection of information, as well as errors leading to incline or overestimate the amount of tax detected.
A similar norm in terms of submission to the tax authority only refined information about the income of an individual paid to him by the Tax Agent is contained in paragraph 17.1 of the Procedure.
The presentation in the tax authority of the refined tax declaration with the inclusion of only those sheets and applications to them, in which unreliable information or errors are identified, the NC RF does not provide. Accordingly, clarified tax return It seems to the tax authority in full defined in the manner.
As for the submission to the Tax Body of the Refined Tax Declaration without a tax calculation and information on the income of an individual paid to him by the tax agent, this issue will be considered when preparing changes to the tax return on the income tax.
The duties of the tax agent and the income tax rate when paying dividends, including foreign participants
From January 1, 2015, the tax rate of income on dividends paid to residents from 9 to 13% increased.Elevated bid Applies to income paid to participants, starting from January 1, 2015.
In the event that during 2014 the resident received intermediate quarterly dividends, they were taxed for income and personal income tax at a rate of 9% (clause 5 of Art. 286 of the Russian Federation). But dividends, calculated on the basis of annual profit and paid in 2015 will be addressed at the rate of 13%.
When filling out a sheet 03 of the Declaration on income tax in connection with the payment of dividends, it is necessary to take into account the following features.
Pay attention to the letter of the Federal Tax Service of Russia from 02.26.2015 N GD-4-3 / [Email Protected]
"On the rate of tax on income organizations in the form of dividends" (together with the letter\u003e Ministry of Finance of Russia dated 09.02.2015 No. 03-03-10/5145)
This document is posted on the official website of the Federal Tax Service of Russia (http: //www.nalog. RU) in the "Clarification of the FNS, mandatory for use by the tax authorities".
The form of the tax return on the income tax (hereinafter - the Declaration) approved by the Order of the Federal Tax Service of Russia of 26.11.2014 N MMB-7-3 / [Email Protected] (Registered by the Ministry of Justice of Russia 17.12.2014, registration N 35255), does not take into account the change in the specified tax rate.
In this regard, before making changes to the form of the named tax declaration when filling in the section A "Calculation of income tax in the form of dividends (income from equity participation in other organizations created in the Russian Federation)" Sheet 03 of the declaration must be proceeding from the following.
Dividend amounts to be distributed russian organizationsindicated in subparagraph 2 of paragraph 3 of Article 284 of the Tax Code of the Russian Federation, as well as the amount of dividends, from which the tax is calculated at a tax rate of 13 percent, reflected, respectively, according to strings 023 and 091.
If the decision on the distribution of profits remaining after taxation is adopted before January 1, 2015 and partially dividends were paid in 2014 with the tax rate of 9 percent, then when submitting declarations for reporting (tax) periods of 2015:
- dividends distributed by Russian organizations and paid in 2014 with calculating tax at a rate of 9 percent are indicated by line 022;
- dividends distributed by Russian organizations and paid in 2015 with the calculus of tax at a rate of 13 percent are indicated by line 023.
Letter of the Ministry of Finance of Russia from 09.02.2015 No. 03-03-10 / 5145
Clause 1 of Article 250 of the Tax Code of the Russian Federation, it was determined that income from equity participation in other organizations is recognized as non-engineering revenues, with the exception of income sent to pay additional shares (Shares) placed among shareholders (participants) of the organization.
Federal Law of 24.11.2014 N 366-FZ "On Amendments to Part Two of the Tax Code of the Russian Federation and individual legislative acts of the Russian Federation" in Article 284 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), the changes entered into force with 1 January 2015.
So, according to subparagraph 2 of paragraph 3 of Article 284 of the Tax Code of the Russian Federation (as amended the above Federal Law) From January 1, 2015, the income received in the form of dividends from Russian and foreign organizations by Russian organizations not specified in subparagraph 1 of paragraph 3 of Article 284 of the Tax Code of the Russian Federation, as well as for income in the form of dividends received on shares, the rights to which are certified by the depositary receipts to the tax base applies a tax rate in the amount of 13 percent.
In accordance with subparagraph 2 of paragraph 4 of Article 271 of the Tax Code of the Russian Federation for income in the form of dividends from the equity participation in the activities of other organizations for non-dealer income, the date of receipt of the income is recognized as the date of receipt of funds for the current account (at the cashier) of the taxpayer.
Thus, to dividends received from January 1, 2015, it is necessary to apply a tax rate of 13 percent. At the same time, dividends received in 2014, from which the Russian organization is obliged to independently calculate and pay the tax on the profit of organizations in view of not holding its tax agent, it is necessary to apply a tax rate that operated in 2014, that is, a tax rate of 9 percent.
"On the direction for information and use in the work of the Department of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation dated January 29, 2015 No. 03-04-07 / 3263 on the submission of information about the income of individuals upon receipt of income on securities operations"
According to paragraph 4 of Article 230 of the Republic of China, the persons recognized as tax agents in accordance with Article 226.1 of the Tax Code of the Russian Federation are submitted to the Tax Authority at its accounting information about income for which they were calculated and treated with the tax on persons who are recipients of these income ( If there are relevant information), and about the amounts of accrued, held and listed in the budget system of the Russian Federation for this tax period of taxes in form, in the manner and deadlines, which are established by Article 289 of the Russian Federation to submit tax payments to tax agents on the income tax agents.
Information on the income of individuals stipulated by paragraph 4 of Article 230 of the Tax Code of the Russian Federation seems to be tax agents personally for each physical person - the recipient of income.
At the same time with respect to income from securities and payments securities (Coupons, dividends on Russian organizations), on which information on income is presented in accordance with Annex N 2 to the income tax declaration, the presentation of information on such income in accordance with paragraph 2 of Article 230 of the Tax Code of the Russian Federation is not required.
In accordance with paragraph 1 of Article 43 of the Tax Code of the Russian Federation, Dividend recognizes any income received by the shareholder (participant) from the organization during the distribution of profits remaining after taxation (including in the form of percent privileged shares), according to the shareholder owned by the shareholder (participants) in proportion to the shares of shareholders (participants) in the authorized (share) capital of this organization.
In the event that the payment of income on securities is manufactured by an organization that is not recognized by the tax agent under Article 226.1 of the Tax Code of the Russian Federation, but is a tax agent on the basis of Article 226 of the Tax Code of the Russian Federation, information about the income of individuals is submitted to the specified organization in form and in the manner established by paragraph 2 Articles 230 Tax Code of the Russian Federation. Such organizations, in particular, include organizations that pay dividends that are not related to dividends on the shares of Russian organizations.
In accordance with paragraph 14 of Article 226.1 of the Tax Code of the Russian Federation, if the income tax calculated from revenues from securities and dividends on the shares of Russian organizations cannot be held, the tax agent organization before March 1 of the following year notifies the tax agent in writing The body at the place of its accounting on the impossibility of holding the tax and the amount of the taxpayer's debt. In this case, the message about the inability to keep the tax and the amount of tax can be presented in form and in the manner prescribed by paragraph 5 of Article 226 of the Tax Code of the Russian Federation.
In accordance with the provisions of paragraph 3 of Article 230 of the Tax Code of the Russian Federation, tax agents issue individuals in their statements of certificate of certificates received by individuals and retained tax amounts.
With regard to income information that represent tax agents in the tax authorities in accordance with paragraph 4 of Article 230 of the Tax Code of the Russian Federation, according to the employee, it may be issued a certificate of such income received and withheld amounts of tax on the form of 2-NDFL "Help of the income of an individual For 20__ year. "
Of these explanations of the Ministry of Finance, you can make the following conclusion: the obligation to submit information about the income of individuals in the form of an application number 2 to the tax authority to the income tax declaration is assigned only to organizations that payments to securities or securities transactions. The share in the LLC is not securities, so when the profit is distributed between the participants (that is, when dividend is paid), they are recognized as tax agents on the basis of Art. 226 of the Tax Code, and not on the basis of Art. 226.1 NK RF. In the absence of a taxpayer (LLC, applying a simplified taxation system and paying dividends only to individuals), the obligation to provide information on the income of individuals in the form of Appendix No. 2 to the income tax declaration, it does not arise for the tax authority to calculate the tax. on the profit of organizations from income held by the tax agent (sheet 03 of the Declaration).
Letter of the Federal Tax Service of Russia of June 25, 2015 N DG-4-3 / 11052 "On the taxation of income from equity participation in other organizations" (together with<Письмом> Of the Ministry of Finance of Russia dated 14.05.2015 N 03-03-10 / 27550) It is explained that when paying income from equity participation in LLC, the use of formula for calculating dividends from paragraph 5 of Article 275 of the Tax Code of the Russian Federation
The Offices of the Federal Tax Service of Russia in the constituent entities of the Russian Federation entrusts to bring this letter to the lower tax authorities, as well as to taxpayers.
Paragraph 1 of Article 28 of the Federal Law of 08.02.1998 N 14-ФЗ "On Limited Liability Societies" it was determined that the Society was entitled quarterly, once every six months or a year to decide on the distribution of its net profit between the participants of the Company.
In accordance with paragraph 1 of Article 24 of the Tax Code of the Russian Federation, the tax agents recognize the persons in which, in accordance with the Tax Code of the Russian Federation, duties were assigned to calculate the taxpayer and the transfer of taxes in the budget system of the Russian Federation.
Russian organizations paying taxpayers income in the form of dividends determine the amount of tax separately for each taxpayer in relation to each payment specified income (paragraph 5 of Article 286 of the Tax Code of the Russian Federation).
The features of determining the tax base for income received from equity participation in other organizations are established in Article 275 of the Tax Code of the Russian Federation.
According to paragraph 5 of Article 275 of the Tax Code of the Russian Federation, the tax amount to be held from the taxpayer's revenue - the recipient of dividends not specified in paragraph 6 of Article 275 of the Tax Code of the Russian Federation is calculated by the Tax Agent in accordance with paragraph 4 of Article 275 of the Tax Code of the Russian Federation by the formula defined in paragraph 5 of Article 275 NK RF.
However, in accordance with paragraph 1 of Article 43 of the Tax Code of the Russian Federation, Dividend recognizes any income received by the shareholder (participant) from the organization during the distribution of profits remaining after taxation (including in the form of interest on preferred shares), according to the shareholder (participant) shares (Shame) is proportional to the shares of auctioneners (participants) in the authorized (share) capital of this organization.
Consequently, the position of paragraph 1 of Article 43 of the Tax Code of the Russian Federation, which establishes the definition of dividends for the purposes of the Tax Code of the Russian Federation, to dividends as such as not only the income received by the shareholder from the organization during the distribution of profits remaining after taxation, on the shareholder owned by the shareholder, but also a similar income received by the shareholder Participant in his shares belonging to him.
In this regard, we believe that in the distribution of profits remaining after taxation, according to the participant in the Company's limited liability company, the person recognized in accordance with the Tax Code of the Russian Federation with a tax agent regarding income in the form of dividends, it is necessary to determine the amount of tax in the manner and by the formula defined in paragraph 5 of Article 275 of the Tax Code of the Russian Federation.
The procedure for reflection in the income tax declaration of organizations received dividends.
The amount of dividend derivatives received by the taxpayer tax accounting It is indicated in the composition of the non-revenue income on line 100 of Appendix No. 1 to the sheet 02 and on line 020 sheet 02. Then, already as an income excluded from the profit, the same amount is reflected in line 070 sheet 02 (paragraphs 6.2, 5.2, 5.3 of the tax filling Declarations on income tax organizations). Thus, dividends, the income tax with which was retained by the tax agent, do not form a tax base with which the amount of income tax is calculated (line 180 sheet 02). The same procedure for reflection in the Declaration of Dividend received was previously used.On the duties of the Tax Agent when paying income to foreign organizations
From January 1, 2015, a new concept appeared in Article 7 of the Tax Code of the Russian Federation - a person who has the actual right to income. We will understand how this innovation influenced the duties of income tax agents.Recall, the obligations of the income tax agent for foreign organizations arise from Russian taxpayers when paying these organizations of the income listed in Article 309 of the Tax Code of the Russian Federation, this is the so-called passive income - interest on debt obligations, dividends, royalties, licensed and rental payments, fines, etc.
The article 310 of the Tax Code of the Russian Federation established rates applied to incomes paid to foreign organizations from sources in the Russian Federation. At the same time, preferential rates or revenues can be applied to income paid to foreign organizations may not be subject to taxation in the territory of the Russian Federation, if it is provided for by international treaties (agreements) on avoiding double taxation.
Until January 1, 2015 foreign organization for use reduced rates or the full release of income from income tax was enough to present to the tax agent until the income is paid to the confirmation that this foreign organization has a constant location in that state with which the Russian Federation has an agreement to avoid double taxation. This confirmation must be certified by the competent authority of the relevant foreign state and translated into Russian.
From January 1, 2015, in order to correctly apply the provisions of international treaties, in addition to obtaining confirmation of the tax residency of a foreign organization in a state with which the Russian Federation has concluded an agreement to avoid dual taxation, a tax agent that pays income has the right to request a confirmation from a foreign organization that This organization has the actual right to receive an appropriate income.
On the one hand, the NK of the Russian Federation is spent the right, and not the obligation of the tax agent to request information about the beneficiary, on the other hand, if the tax agent does not take advantage of this right, then under certain circumstances, it can get sideways such a neglect of its rights.
For example, the tax authorities will be able to establish a beneficiary in the order of information exchange in the framework of the Russian Accession to the Convention on Mutual Administrative Assistance for Tax Affairs (Strasbourg, January 25, 1988) ETS N 127 (in the editorial office of the Protocol on May 27, 2010) The Russian Federation joined The Convention has ratified it by the Federal Law of November 4, 2014, for the Russian Federation, it entered into force on July 1, 2015.
Please note, with reference to the decision of the Plenum of the Supreme Court of the Russian Federation of July 30, 2013 No. 57 "On some issues arising from the use of arbitration courts of the first Tax Code of the Russian Federation" in a letter dated April 14, 2014 No. 03-08-RZ / 16905 of the Ministry of Finance of the Russian Federation reminds that the responsibility for the correctness of the calculation and tax retention bears the tax agent.
According to the position of the Plenum of the Russian Federation, the regulatory authorities have the right to disseminate the tax agent, not retained with the income of the foreign organization (paragraph 2 of the Resolution of the Plenum of the Russian Federation of July 30, 2013 No. 57). This position is based on the fact that foreign individuals receiving income are not registered with the Tax authorities of the Russian Federation, therefore their tax administration is impossible. At the same time, the tax agent may be charged both tax and penalties, accrued before the fulfillment of the obligation to pay the tax (paragraph 7 of paragraph 2 of the Resolutions of July 30, 2013 No. 57, the Resolution of the Presidium of the Russian Federation of 20.09.2011 No. 5317/11 ).
From the latest explanations of the Ministry of Finance and the FNS, it can be concluded that the control bodies strongly recommend the tax agent before applying to income paid income to ensure that the person who lists the income and the person who has the right to independently dispose of this income - this is the same PERSON (beneficiary owner).
For example, in a letter of FTS dated April 13, 2015 N OA-4-17 / [Email Protected] The conclusion was made if the foreign organization was paid income does not claim to apply reduced rates in accordance with the provisions of the International Treaty on Double Taxation and does not report information about the person - the actual income recipient, the taxation is carried out in accordance with the norms of Russian tax laws and fees. That is, preferential taxation does not apply, and when the foreign organization's income is paid, tax rates are applied from Art. 284 Tax Code of the Russian Federation. So, according to claims 1.P.1 Art. 284 Tax Code Interest income in the form of debt obligations are subject to taxation at a rate of 20%. According to paragraph 3 of paragraph 3 of Art. 284 NK RF in revenue received foreign organization In the form of dividends on shares of Russian organizations, as well as dividends from participation in the capital of the Organization, a rate of 15% was established.
At the same time, in the letter of the Ministry of Finance of the Russian Federation of February 2, 2015, N 03-08-05 / 3841 explains that if the tax agent that pays income has not applicable to the provisions of the International Treaty of the Russian Federation and kept the tax on the income of a foreign organization in full, either the foreign economic income tax was calculated and retained during the activities of tax control, a person with the actual right to receive this income is entitled to apply for the tax reimbursement of the documents specified in this article to the tax authority at the location of the Tax Agent on the Tax Agent The basis of paragraph 4 of Art. 312 Tax Code of the Russian Federation.
Changes in accounting of interest on debt obligations, including controlled debt
General rules from January 1, 2015
For the purpose of chapter 25 of the Tax Code of the Russian Federation, loans, commodity and commercial loans, loans are understood under debt obligations, loans, bank deposits, bank accounts or other borrowing, regardless of the method of their design.Interest on debt liabilities are included in the composition of non-dealerization expenses on the basis of sub. 2 p. 1 Art. 265 Tax Code of the Russian Federation, taking into account the features provided for by Art. 269 \u200b\u200bNK RF. The amount of interest on the loan is reflected in strings 200 and 201 of Annex No. 2 to the sheet 02 income tax declaration (clause 7.2 of the procedure for completing the tax return on the income tax of organizations (approved by the order of the Federal Tax Service of Russia of 26.11.2014 No. MMB-7-3 / [Email Protected])).
Article 269 of the Tax Code of the Russian Federation establishes the features of interest accounting on debt obligations for tax purposes.
From 01/01/2015 on debt obligations of any type that arose as a result of transactions recognized in accordance with the Tax Code of the Russian Federation with controlled transactions, income (consumption) recognized the percentage calculated on the basis of the actual rate, taking into account the provisions of the V.1 of the Tax Code of the Russian Federation, unless otherwise established specified article.
Intervals of marginal interest rates for debt obligations are defined in paragraph 1.2 of Article 269 of the Tax Code of the Russian Federation.
| Character of transaction | Revenues are recognized | Costs are recognized | |
| 1 | Debt obligation not recognized by the controlled transaction | At the actual rate set in the contract | |
| 2 | Controlled transaction, if the bet is in the limit range interval | At the actual rate set in the contract, if it is greater than the minimum value of the limit range interval | At the actual rate set in the contract, if it is less than the maximum value of the limit range interval |
| 3 | Controlled transaction if the rate goes beyond the boundaries of the interval of limit values | Based on the market rate, taking into account the provisions of the section V.1 of the Tax Code of the Russian Federation |
At the same time, paragraph 1.1 of Article 269 of the Tax Code of the Russian Federation, it was established that on a debt obligation that arose as a result of the transaction recognized in accordance with the Tax Code of the Russian Federation a controlled transaction, the taxpayer has the right to recognize the income (cost) percentage calculated on the basis of the actual rate on such debt obligations within established intervals of marginal interest rates on debt obligations.
If the debt obligation arose before the introduction of the Central Bank of the Russian Federation key bet ... (i.e. until 09/13/2013)
The letter of the Ministry of Finance of Russia from 11.06.2015 No. 03-03-RZ / 33795 explained the question of the use of a key rate (refinancing rate) of the Bank of Russia when calculating the interval of interest rates of interest rates on debt obligations in rubles with a fixed rate arising from controlled transactions for purposes Profit tax.
From 01/01/2015 on debt obligations of any type of income (expense), interest is recognized, calculated on the basis of the actual rate, unless otherwise specified by Article 269 of the Tax Code of the Russian Federation.
In paragraph, the third paragraph 1 of Article 269 of the Tax Code of the Russian Federation states that income (expense) on debt obligations of any kind resulting from transactions recognized according to the Tax Code of the Russian Federation with controlled transactions, the percentage calculated on the basis of the actual rate, taking into account the provisions of section V.1 of the NK RF, unless otherwise established by Article 269 of the Tax Code of the Russian Federation.
At the same time, paragraph 1.1 of Article 269 of the Tax Code of the Russian Federation, it was established that on a debt obligation that arose as a result of the transaction recognized in accordance with the Tax Code of the Russian Federation a controlled transaction, the taxpayer has the right to recognize the income (cost) percentage calculated on the basis of the actual rate on such debt obligations within established intervals of marginal interest rates on debt obligations.
Intervals of interest rates marginal values on debt obligations decorated in rublesdefined in paragraph 1.2 of Article 269 of the Tax Code of the Russian Federation as follows:
- on a debt obligation that arose as a result of a transaction admitted controlled in accordance with paragraph 2 of Article 105.14 of the Tax Code of the Russian Federation - from 0 to 180 percent (for the period from January 1 to December 31, 2015), from 75 to 125 percent (starting with January 1, 2016) key rates of the Central Bank of the Russian Federation;
- according to the debt obligation not specified in the previous paragraph - from 75 Principles of the refinancing rate of the Central Bank of the Russian Federation up to 180 percent of the key rates of the Central Bank of the Russian Federation (for the period from January 1 to December 31, 2015), from 75 to 125 percent (starting January 1 2016) key rates of the Central Bank of the Russian Federation.
Based on the foregoing of interest rates, in accordance with the procedure established by paragraph 1.2 of Article 269 of the KNK of the Russian Federation, for the debt obligations specified in subparagraph 1 of paragraph 1.3 of Article 269 of the Tax Code of the Russian Federation, it should be guided by the corresponding key rate of the Central Bank of the Russian Federation, which operated at the date of the contract concluding Including under contracts concluded before 01.01.2015.
At the same time, we believe that if the debt obligation arose before the introduction of the Central Bank of the Russian Federation key bet (until 09/13/2013), the interval of marginal interest rates for debt obligations specified in paragraph 1.1 of Article 269 of the Tax Code of the Russian Federation is determined on the basis of the relevant refinancing rate of the Central Bank of the Russian Federation operating at the date of concluding a contract.
At the same time, we pay attention to that, in accordance with paragraph 2 of Article 5 of the Tax Code of the Russian Federation, changes in the legislation on taxes and fees, worsening the situation of taxpayers, do not have the inverse force, in connection with which when calculating the interval of interest rates of interest rates under contracts concluded before 01.01.2015In the event that the key rate of the Central Bank of the Russian Federation at the date of concluding a contract was less than the relevant refinancing rate of the Central Bank of the Russian Federation, the refinancing rate should be guided by the refinancing rate of the Central Bank of the Russian Federation operating at the date of concluding a contract.
If the loan is issued by tranche ...
If the loan is issued by tranches, then according to the explanations of the Ministry of Finance of the Russian Federation in a letter from 09.06.2015 No. 03-03-06 / 33237 on the basis of claims 1 of paragraph 1 of Art. 269 \u200b\u200bof the Tax Code of the Russian Federation on the debt obligation with the amount of key rates provided for in the contract for the issuance of borrowed funds by trancs will be determined by the corresponding key rate of the Central Bank of the Russian Federation, which operated at the date of concluding a contract, in relation to each tranche. Those. Each tranche will be considered as a separate loan.
On tax risks on loans of interdependent persons
Paragraph 1.2 of Art. 269 \u200b\u200bTax Code of the Russian Federation establishes intervals of marginal interest rates for transactions that are recognized controlled. If the loan agreement is not a controlled transaction, then no restrictions for the use of interest rates for tax purposes does not provide.How it follows from paragraph 1 of Art. 269 \u200b\u200bof the Tax Code of the Russian Federation, for loan agreements that are not controlled transactions, income (consumption) is recognized as percentage calculated on the basis of the actual bet, that is, from the rate, which is provided for by the contract.
Note! When concluding a loan agreement with interdependent persons, even if according to the criteria of Article 105.14 of the Tax Code of the Russian Federation, such loan agreements will not respond to the concept of a controlled transaction, tax risks may arise. Such a conclusion can be made from the statements of the Ministry of Finance of Russia, in a letter from 12.08.2014 No. 03-01-18 / 40266. There, in particular, the view is that the features of interest accounting for debt obligations for tax purposes provided for by paragraphs first, second and third paragraph 1.1 of Article 269 of the Tax Code of the Russian Federation in relation to interdependent faces it is possible to apply including in cases where such transactions are not recognized by controlled in accordance with Article 105.14 of the Tax Code of the Russian Federation.
In other words, in transactions with debt obligations between interdependent persons, it is advisable to adhere to the intervals of the marginal values \u200b\u200bof interest established in Art. 269 \u200b\u200bof the Tax Code of the Russian Federation or be ready to substantiate the market level of interest rates.
The normalized amount of expenses on ruble debt obligations for December 2014 has been increased.
Paragraph 2 of Art. 2 of the Law of 03/08/2015 No. 32-ФЗ The maximum amount of interest to be included in the cost of the income tax on the period from December 1 to December 31, 2014 is made an equal interest rate established by the Agreement of the Parties, but not exceeding the refinancing rate of the Central Bank of the Russian Federation increased by 3.5 times, when making a debt obligation in rubles. Thus, organizations have the opportunity to adjust the tax base, according to ruble liabilities to recognize for December 2014 more expenses for the purpose of taxation of profits as a result of increasing the coefficient applied to the refinancing rate of the Central Bank of the Russian Federation. (Limit sizes for December 2014: It was 8.25% x 1,8 \u003d 14.85%, it became 8.25% x 3,5 \u003d 28.875%.).
On account of interest on controlled debt
russian organization in front of a foreign organization forlei income tax is explained in the letters of the Ministry of Finance of Russia dated 21.04.2015 No. 03-03-06 / 1/22602, from 03.23.2015 No. 03-08-05 / 16608In accordance with the provisions of paragraph 2 of Article 269 of the Tax Code of the Russian Federation, the special procedure for tax accounting is used in the payment of interest income by Russian organizations that have an outstanding debt:
- on a debt obligation to a foreign organization, directly or cognizable more than 20% of the statutory (share) capital (fund) of this Russian organization;
- on a debt obligation to a Russian organization recognized in accordance with the legislation of the Russian Federation affiliated person specified above for a foreign organization;
- according to a debt obligation, in respect of which such an Afrocal person and (or), this above, the following foreigner acts as a guarantor, guaranteed or otherwise undertake to ensure the implementation of the debt obligations of the Russian organization.
According to Article 269 of the Tax Code of the Russian Federation, if the taxpayer-Russian organization has an outstand debt on the debt obligation to the Russian organization recognized in accordance with the legislation of the Russian Federation affiliated person in a foreign organization, directly or indirectly owning more than 20 percent of the statutory (share) capital (fund) of this Russian Organizations (hereinafter - controlled debt to the foreign organization), and if the amount of controlled debt to the foreign organization is more than 3 times (for banks, as well as for organizations engaged in exclusively leasing activities, more than 12.5 times) exceeds the difference between The amount of assets and magnitude of the obligations of the taxpayer-Russian organization for the last number of reporting (tax) period, in determining the limit amount of interest subject to the cost of expenses, taking into account the provisions of paragraph 1 of Article 269 of the Tax Code of the Russian Federation, the rules of paragraph 2 of Stat Yi 269 Tax Code of the Russian Federation.
Thus, in the presence of the established article 269 of the Tax Code of the Russian Federation, the terms of the Russian borrower organization both in front of a foreign organization and the Russian organization for the debt obligation can be recognized as controlled debt to a foreign organization.
The borrower organization defines the limit value of controlled debt and have the right to recognize as expenses that reduce the tax base for the income tax on the income of organizations, the amount of the loan accrued under the Treaty ( credit Treaty) interest in the manner provided for in Article 269 of the Tax Code of the Russian Federation. At the same time, the positive difference between the amount of accrued interest and the amount of marginal interest, calculated on the basis of paragraph 2 of Article 269 of the Tax Code of the Russian Federation, is equal for tax purposes to dividends paid to foreign organizations, and is not taken into account by the Russian Borrower Organization as part of the costs that reduce the tax base of the tax on profit of organizations. Taxation of dividends paid by the Russian organization in the form of tax retention at the source.
Clause 3 of Article 284 of the Tax Code of the Russian Federation provides that the tax base determined by the income received in the form of dividends from Russian organizations by foreign organizations is applied by a tax rate of 15 percent.
Note:in the decision of the Presidium of the Supreme Arbitration of the Russian Federation of September 17, 2013 No. 3745/13: the rules established by paragraph 2 of Art. 269 \u200b\u200bof the Tax Code of the Russian Federation, eliminate the possibility of determining the limit value of the incremental outcome. When changing the ratio of controlled debt and own capital Organizations in the subsequent reporting period compared with the previous recalculation of expenses in the form of interest for the previous reporting period are not produced. The maximum amount of interest should be calculated discrete.
Adjusted the amount of interest on controlled debt included in the amount of income tax expenses from July 1, 2014 to December 31, 2015. The rules apply to debt obligations arising before October 1, 2014 (paragraph 1 of Art. 2 of the Law of 08.03.2015 No. 32-FZ).
Firstly,the magnitude of the controlled debt, expressed in foreign currency, is determined at the rate of the Central Bank of the Russian Federation at the last reporting date of the corresponding reporting (tax) period, but not higher than the course established by the Central Bank of the Russian Federation as of July 1, 2014; Recall, on July 1, 2014, the US dollar was set - 33.8434 rubles. For 1 dollar, euro - 46.1827 rubles. For 1 euro.
Secondly,the value of equity on the last number of each reporting (tax) period is determined without taking into account the corresponding positive (negative) course differences arising from the revaluation of the requirements (obligations) expressed in foreign currency in connection with the change in official courses foreign currencies To the ruble of the Russian Federation established by the Central Bank of the Russian Federation, from July 1, 2014, by the last number of reporting (tax) period, which determines the capitalization coefficient.
In the letter of the Ministry of Finance of Russia from 06/16/2015 No. 03-03-06 / 2/33579it is explained that for when applying PP. 2 p. 1 Art. 2 of the Law of 03/08/2015 N 32-FZ should be guided by the concept and procedure for the reflection of exchange rate differences in accounting, which are shown in the accounting office "Accounting for assets and liabilities, the cost of which is expressed in foreign currency" (PBU 3/2006) approved Order of the Ministry of Finance of the Russian Federation of November 27, 2006 N 154n.
Write off the value of the property not attributed to the amortized
The taxpayer may write off the value of the property that is not amortized for more than one reporting period (PP. 3 of paragraph 1 of Art. 254 of the Tax Code of the Russian Federation).The cost of such property is included in the composition of material expenses in the full amount as it is commissioned. In order to write off the cost of the property specified in this subparagraph, for more than one reporting period, the taxpayer has the right to independently determine the procedure for recognizing material expenses in the form of the value of such property, taking into account the period of its use or other economically sound indicators;
Since the legislator provided for the right, and not the obligation to partially write off the MPZ, this moment is an element of tax accounting policies. And if the organization wants to take advantage of the new method of write-off, changes should be made to it.
The use of the method of partial write-off of the cost of the MPZ will allow you to maintain tax accounting similarly to the order set by Methodical instructions According to accounting of special tools, special devices, special equipment and special clothing (approved by the order of the Ministry of Finance of Russia dated December 26, 2002 N 135n). Accordingly, the differences between accounting and tax accounting will no longer arise.
In addition, such rapprochement will reduce the size tax expenses The current reporting (tax) period and will help organizations that do not want for some reasons to show in the tax return on the income tax or lack of profit, to "smear" the value of the lowrage value on the reporting and tax periods.
Note! From January 1, 2016the size of the value of the property recognized as amortized for the purpose of taxation of profits will change. Federal Law of 08.06.2015 N 150-FZ "On Amendments to Parts of the First and Second Tax Code of the Russian Federation and Article 3 of the Federal Law" On Amendments to Parts of the First and Second Tax Code of the Russian Federation (in terms of taxation of the Controlled Foreign Companies and The income of foreign organizations) "improved the initial value of the property recognized by amortized - more than 100,000 rubles. This cost applies to the objects of depreciable property, commissioned from January 1, 2016 (clause 7 of Article 5 of the Law of 08.06.2015 No. 150-ФЗ).
Reconstructed over 12 months, property used in industrial activity can be absorbed
From January 1, 2015, paragraph 3 of Article 256 of the Tax Code of the Russian Federation was supplemented, where property not subject to depreciation is listed. Until 2015, property was excluded from the settlement of the organization's leadership for reconstruction and upgrades with a duration of over 12 months. Since 2015, this rate has been clarified. Now, if the organization of the Organization's management on reconstruction and modernization, more than 12 months, the fixed assets continue to be used in activities aimed at obtaining income, they can be amortized.
From January 1, 2015, the Lifel method does not apply under taxation (appropriate changes are made in paragraph 8 of Art. 254, paragraph 3 of paragraph 1 of Art. 268, Part 3 of Art. 329 of the Tax Code of the Russian Federation);
Since 2008, the lifeth method is excluded from PBU 5/01 and not used for write off the MPZ. in accounting. Since 2015 from paragraph 8 of Article 254 of the Tax Code of the Russian Federationhe was also excluded. This change is quite formal, since those organizations that have to minimize differences between tax and accounting, the Lifel method does not apply for a long time. If in 2014, the organization used the Lifel method, until the end of the year it needs to decide which method in the future It will evaluate the goods, raw materials and materials. It should be consolidated in accounting policies for tax purposes no later than December 31, 2014. Obviously, it is advisable to establish the same methods to rapprocheate accounts in them. Three such methods from 2015 will remain three: an estimate of the cost of each unit of stocks, in terms of average value and by the FIFO method.
Order of accounting for free property
Income from the sale of obtained free property can be reduced to the market value of such property defined on the date of its preparation (paragraphs 2 of paragraph 1 of Art. 268 of the Tax Code of the Russian Federation, paragraph 2 of paragraph 2 of Art. 254 of the Tax Code of the Russian Federation)From January 1, 2015, organizations may receive freely received and not depreciable property at a market value defined on the date of its receipt.
From the specified date in the new edition outlined by para. 2 p. 2 Art. 254 NK RF. It provides that the cost of this property is defined as the amount of income, which accounts by the taxpayer in the manner prescribed by paragraph 8 of Art. 250 NK RF. Recall that the relevant income is taken into account on the basis of market prices.
In connection with these changes, a disputed situation was resolved, which is associated with a decrease in income from the sale of other property obtained free. Such income can be reduced by the amount of income, accountable for income tax at the gratuitous receipt of property in accordance with paragraph 8 of Art. 250 NK RF.
Upon receipt of property (works, services), free of charge revenue is carried out on the basis of market prices determined taking into account the provisions of Article 105.3 of the Tax Code of the Russian Federation, but not lower than those defined in accordance with this Head residual value - According to the amortized property and not lower production costs (acquisition) - by other property (performed works rendered to the services). Information about prices should be confirmed by the taxpayer - the recipient of property (works, services) documented or by conducting an independent assessment;
According to PP. 2 p. 1 Art. 268 Tax Code of the Russian Federation Income from the sale of other property (with the exception of securities, products of own production, purchased goods) can be reduced to the purchase price (creation) of this property and the amount of expenses specified in the para. 2 p. 2 Art. 254 NK RF. Since it was not previously specified in it, how to determine the cost of received free property, disputes arose.
Since in accounting the cost of free assets is reflected in the income and in material costs, permanent differences There will be no longer with the tax account.
It is important to note that the amendments made do not affect the procedure for the tax accounting of the property, free of charge received from the parent or subsidiary or the Fali Founder with a share of participation in the authorized capital of more than 50% (sub. 11, paragraph 1 of Art. 251 of the Tax Code of the Russian Federation), as well as property transmitted by participants or shareholders of the Organization to increase it pure assets (p. 3.4 of paragraph 1 of Art. 251 of the Tax Code of the Russian Federation).
When calculating the income tax, the cost of these assets is not included in the non-revenue income, therefore, this cost is not taken into account in the expenditures.
With gratuitous transfer of property, pay attention to the following changes! From January 1, 2015, changes in paragraph 11 of paragraph 1 of Art were amended. 251 NK RF
Subparagraph 11 of paragraph 1 of Art. 251 of the Tax Code of the Russian Federation it was determined that in determining the tax base for income tax, income in the form of property received by the Russian organization free of charge from the organization, if authorized capital The transmitting side by more than 50 percent consists of a contribution (share) of the receiving organization and on the day of the transfer of property, the receiving organization owns on the ownership of the specified contribution (shares) in the authorized capital.
According to paragraph 9 of Art. 2 of the Federal Law of 24.11.2014 N 376-FZ "On Amendments to Parts for the First and Word of the Tax Code of the Russian Federation (in terms of taxation of the Controlled Foreign Companies and Revenues of Foreign Organizations)" ABZ. 3 pp. 11 p. 1 Art. The 251 Tax Code of the Russian Federation is supplemented by the Regulation that, in case the transfer property, the organization is a foreign organization, the revenues specified in this sub-paragraph are not taken into account when determining the tax base for income tax only if the state of constant location of the transmitting organization is not included in the list states and territories approved by the Ministry of Finance of the Russian Federation in accordance with PP. 1 p. 3 Art. 284 Tax Code of the Russian Federation.
In accordance with PP. 1 p. 3 Art. 284 of the Tax Code of the Russian Federation by order of the Ministry of Finance of Russia dated 13.11.2007 N 108n approved a list of states and territories representing preferential tax regime taxation and (or) not providing for disclosure and provision of information during financial operations (offshore zones).
Accounting of obligations in currency, exchange rate differences
From January 1, 2015, the concept of "summion differences" and a special order of their accounting are excluded from the Tax Code of the Russian Federation. Valid differencesthey became part of the course differences and are now taken into account according to the rules with them. This applies to the periodic reassessment of requirements and obligations.Note that according to Part 3 of Art. 3 of the Federal Law of 20.04.2014 N 81-FH summable differences arising from the taxpayer on transactions, which are concluded until January 1, 2015, are taken into account in order to tax profit organizations in the manner prescribed until the day of the entry of the said law. Thus, new accounting rules apply to the amount of differences that arise with regard to transactions prisoners, starting January 1, 2015.
Questionabout account for the purposes of tax on the profit of the summion difference for prisoners until 01.01.2015 transactions, the execution of which arises after 01.01.2015 clarified in the letter of the Ministry of Finance of the Russian Federation of March 30, 2015 No. 03-03-06 / 1/17387 of the Tax Code of the Russian Federationthe features of the application of the term "transaction" for tax purposes are not established.
In accordance with paragraph 1 of Article 11 of the Tax Code of the Russian Federation, institutions, concepts and terms of civil, family and other branches of the legislation of the Russian Federation used in the Code are applied in what they are used in these branches of legislation, unless otherwise provided by the Code.
Considering the following, the concept of "deal" is used by the Tax Code of the Russian Federation in the meaning in which the indicated concept applies to the civil legislation of the Russian Federation, in accordance with which the transactions are recognized by the actions of citizens and legal entitiesaimed at establishing, changing or termination of civil rights and obligations (Article 153 Civil Code Russian Federation).
Thus, according to prisoners before January 1, 2015, the execution of which arises after January 1, 2015, the Organization from January 1, 2015 must be taken into account in income (expenses) for the purposes of taxation of income (expenses) in the form of a sum difference.
If the transactions have been committed after January 1, 2015, then the differences arising from the accommodation (markdown) of requirements and obligations must be taken into account in the form of a course difference. At the same time, the Ministry of Finance of the Russian Federation clarified that it follows to the dates of the occurrence of payables and accounts receivable.
In the letter of the Ministry of Finance of Russia dated 14.05.2015 N 03-03-10 / 27647 explanations on the application of the provisions of Article 3 of the Federal Law of 20.04.2014 N 81-FZ "On Amendments to Part Two of the Tax Code of the Russian Federation"
Letter of the Federal Tax Service of Russia dated June 26, 2015 N GD-4-3 / 11191 It is aimed for information and use in work.
In connection with the letter of 09.04.2015 N DG-4-3 / [Email Protected] On the application of the provisions of Article 3 of the Federal Law of 20.04.2014 N 81-FZ "On Amendments to Part Two of the Tax Code of the Russian Federation" (hereinafter referred to as the Federal Law N 81-FZ) reports the following.
According to clause 11.1 of Article 250 and subparagraph 5.1 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) (as amended by 2015), income (expenses) in the form of a summary difference arising from the taxpayer, If the sum of the obligations and claims, calculated on the conditional course established by the Agreement monetary units At the date of implementation (gaining) of goods (works, services), property rights, does not correspond to the actual admitted (paid) amount in rubles.
The procedure for recognizing income (expenses) in the form of a sum of the sum is established in paragraph 7 of Article 271 and paragraph 9 of Article 272 of the Tax Code of the Russian Federation.
At the same time, according to paragraph 3 of Article 3 of the Federal Law of the N 81-FZ, income (expenses) in the form of a sum of the summary difference arising from the taxpayer on transactions concluded before January 1, 2015 is taken into account in order to tax profit of organizations in the manner prescribed until the day of entry into force Federal Law N 81-FZ.
The NK RF has not been established features of the application of the term "transaction" for tax purposes.
In accordance with paragraph 1 of Article 11 of the Tax Code of the Russian Federation, institutions, concepts and terms of civilian, family and other branches of the legislation of the Russian Federation used in the Tax Code of the Russian Federation are applied in the meaning in which they are used in these branches of legislation, unless otherwise provided by the Tax Code of the Russian Federation.
According to Article 153 of the Civil Code of the Russian Federation, transactions recognize the actions of citizens and legal entities aimed at establishing, changing or termination of civil rights and obligations.
From the point of view of civil-legal relationships, the transaction is as concluding an agreement (the supplier has an obligation to supply the goods, and the buyer - the right to demand to supply goods) and shipment (the supplier has the right to demand to pay for the goods, and the buyer - the buyer ).
Considering that the sum differences (exchange differences) occur only on the already arising obligations and requirements in determining the date of the transaction for the application of the rules of paragraph 3 of Article 3 of the Federal Law No. 81-FZ from 20.04.2014 N 81-FZ should be focused on the date of the commission, as a result of which These requirements and obligations arise (payables and receivables).
Thus, if the transactions, as a result of which there are requirements and obligations (payables and receivables), were committed before January 1, 2015, then the differences arising from the request (markdown) of requirements and obligations should be taken into account in the form of a sum of the sum.
If the transactions, as a result of which there are requirements and obligations (payables and receivables), were committed after January 1, 2015, then the differences arising from the request (markdown) of requirements and obligations should be taken into account in the form of a course difference.
A similar point of view is expressed by the Ministry of Finance of Russia as a whole in a number of letters: dated May 29, 2015 N 03-03-06 / 1/3100, of May 25, 2015 No. 03-03-06 / 1/29921 dated May 21, 2015 . N 03-03-06 / 1/2 29152, etc.
Letter of the Federal Tax Service of Russia dated July 17, 2014 N DG-4-3 / [Email Protected] "On account in the composition of the costs of negative course differences"
This document is posted on the official website of the Federal Tax Service of Russia (http: //www.nalog. RU) in the "Explanations of the FNS, mandatory applications by tax authorities"
the costs associated with the payment of dividends in the form of negative exchange rate differences in the event of a decision on the distribution of the amount of profit and the establishment of the obligation to pay dividends in foreign currency at the rate of the Bank of Russia on the day of the adoption of such a decision may be taken into account for the purpose of taxation of the profits of organizations in the composition non-union costs.
A similar position is set forth in the decision of the Presidium of the Supreme Arbitration Court of the Russian Federation of 29.05.2012 No. 16335/11.
At the same time, if the costs are not carried out in the framework of activities aimed at obtaining income, or the obligation to carry them out is not due to the law, then the exchange differences arising from such operations are not taken into account in the formation of a tax base for the income tax. For example, exchange differences arising from transmitting and (or) obtaining donations in foreign currency.
Loss from assignment of the right demand claim (Appendix number 3 to sheet 02)
From January 1, 2015, the losses for concession by the taxpayer - the seller of the goods (works, services) rights of the demand of the debt to a third party, the period of payment on which came, included in the non-dealerization costs in full at the date of the assignment of the right of claim (Article 279 of the Tax Code of the Russian Federation).
Since 2015, with a concession of the right, the demand declaration of income tax is filled out otherwise.
Letter of the Federal Tax Service of Russia of 06/25/2015 N DG-4-3 / [Email Protected] explained the question of filling from 01.01.2015 income tax declarations when concession by the seller of goods (works, services) rights of debt claim to a third party after the payment period
Clause 2 of Article 279 of the Tax Code of the Russian Federation (as amended from 01.01.2015), it was established that with the assignment by the seller of goods (works, services) the rights of the demand for debt to a third party after the occurrence of the contract for the sale of goods (works, services) of the term of payment, the negative difference between The income from the realization of the right of the demand of the debt and the cost of implemented goods (works, services) is recognized as a loss of a concession of the right of claim for the assignment date of the right of claim (that is, at the same time). Earlier, before 01.01.2015, a loss on the concession of the right of claim was made for tax purposes in the procedure established by this article.
In the tax declaration on the income tax in Appendix N 3, the operation is subject to reflection of the operation, according to which the RFM NK has established a special procedure for recognition (or non-recognition) of damages for tax purposes.
In connection with the changes made to paragraph 2 of Article 279 of the Tax Code of the Russian Federation from 01.01.2015 Operations on the assignment of the right of the demand of the debt after the expiration date of the reflection in Appendix N 3 to the Tax Declaration No. 3 is not subject to.
Since the first reporting period of 2015, in the tax declaration on the income tax (formats, the formats, which was approved by the Order of the Federal Tax Service of Russia of 26.11.2014 N MMB-7-3 / [Email Protected]) Revenue from the implementation of the rights of the debt claim after the payment period is reflected in line 013 of Annex 1 to the sheet 02, and the cost of the implemented product (works, services) is on line 059 of Annex N 2 to the Tax Declaration List 059. Thus, the income and expenses from the assignment of the right of debt claim after the payment period is taken into account for tax purposes, regardless of the financial result obtained.
At the same time, to reflect the loss (the negative difference between the income from the right of the right of the demand of the debt and the cost of the implemented product (works, services)) is separately on line 300 of Annex N 2 to the Tax Declaration Less 02 is not required.
Compensation for dismissal is included in the expense
Amendments are made to paragraph 9 of Article 255 of the Tax Code of the Russian Federation.
Since 2015, any compensation paid to the employee during the dismissal has been expensed. In particular, weekend benefits produced by the employer under the termination of the employment contract provided for by employment contracts and (or) individual agreements of the Parties to the employment contract, including agreements on the termination of employment contract, as well as collective agreements, agreements and local regulatory actscontaining labor law norms.
Recall that I had previously existed uncertainty about compensation paid by the employee when dismissing under the Agreement of the Parties. So, the Ministry of Finance allowed the payment of payments to the expense (letter from 09.10.2014. N 03-03-06 / 1/50735). But from the letter FTS dated July 28, 2014 N GD-4-3 / 14565 followed that it is necessary for inclusion of compensation to consumption so that it be produced.
The amendments have been established that compensation for dismissal, enshrined by any contracts and agreements containing the norms of labor law, can be included in consumption.
In the Tax Code of the Russian Federation, another type of reserve appeared - on the payment of award on the results of the year
Paragraph 24 of Article 255 of the Tax Code of the Russian Federation is supplemented. Since 2015, taxpayers will be able to form not only reserves for the upcoming payment of holidays to employees and (or) on the payment of annual remuneration for long service, as well as a reserve for the year (under annual Prize). If the Organization intends to form this reserve, it is necessary to make relevant provisions for tax accounting policies.
On confirmation of travel expenses
On documentary confirmation for tax purposes for the term of stay in office business trip and use by the employee personal transport (passenger car, motorcycle) for travel to the place of community and back. A letter dated April 20, 2015 N 03-03-06 / 22368.In clause 7 of the Decree of the Government of the Russian Federation of 13.10.2008 No. 749 "On the features of the direction of employees in official business trips" it is said that the actual stay of the employee at the site of the community is determined by travel documents submitted by the employee upon returning from the office travel in the event of the employee to the place Commandments and (or) back to the place of work on personal transport (cars, motorcycle) The actual stay at the site of the community is indicated in the service note, which is represented by an employee upon returning from a service business trip to the employer simultaneously with acquittal documents confirming the use of said transport to place of community and back (travel sheet, accounts, receipts, cash checks and etc.).
According to the Department, in the case of the passage of the employee to the place of community and back to the place of work on personal transport, given that the list of acquittal documents is not closed, confirming the actual period of stay of the employee in the service business trip, as well as the use of personal transport, may be any primary documents decorated In accordance with the legislation of the Russian Federation on accounting, which indicate the actual finding an employee on the way to the community location and back. We believe that the service note is not an acquittal document confirming the use of personal transport to travel to the community location and back.
At the same time, we inform that the Ministry of Agriculture of Russia is preparing a draft resolution of the Government of the Russian Federation "On Amendments to the Regulations on the Features of the Direction of Workers in Service Commands, approved by the Decree of the Government of the Russian Federation of October 13, 2008 N 749" On the features of the directions of employees in service ".
Profit Tax: How to confirm travel expenses if the boarding pass is lost?
The letter of the Ministry of Finance of May 18, 2015. N 03-03-06 / 2/28296Documentary confirmation travel expenses In order to tax return, an employee's advance report with adequately decorated allive documents, in particular, air or railway tickets, an account from the hotel, etc., as well as an order on a business trip, signed by the head of the organization.
Thus, if the air ticket is purchased in a non-documentary form (e-ticket), then justifications confirming the costs of its acquisition for tax purposes are:
- formed automated information system air transportation Route / receipt of electronic air ticket on paper, which indicates the cost of the flight,
- the boarding pass confirming the reporting person by the indicated in the electronic flight to the route.
In the absence of landing coupon or reference confirming that the employee took advantage of the air ticket purchased for him, the cost of travel to the destination of a business trip and (or) are not recovered for the purpose of taxation.
In-interest errors in the primary document, confirmation of the costs of primary documents
Letter of the Federal Tax Service of Russia of 12.02.2015 N GD-4-3 / [Email Protected] "On the direction of the letter of the Ministry of Finance of Russia dated 04.02.2015 No. 03-03-10 / 4547 on non-meaningful errors in the primary accounting documents" of the Federal Tax Service of Russia on the subjects of the Russian Federation, it is entrusted to bring this letter to the lower tax authorities, as well as to taxpayers.According to paragraph 1 of Article 252 of the Tax Code of the Russian Federation, the costs confirmed by documents issued in accordance with the legislation of the Russian Federation or documents issued in accordance with the customs of the business turnover used in a foreign country in which the relevant expenses were made, and (or) documents that are indirectly confirming the costs produced (including the customs declaration, the orders for a business trip, travel documents, a report on the work done in accordance with the Treaty).
Article 313 of the Tax Code of the Russian Federation, it was determined that the confirmation of tax accounting data is including primary accounting documents (including an accountant certificate).
In accordance with Article 9 of the Federal Law of 06.12.2011 N 402-ФЗ "On Accounting" (hereinafter - the Law N 402-FZ), the initial accounting document is subject to every fact of the economic life of the organization.
Clause 4 of Article 9 of Law N 402-FZ provides that the forms of primary accounting documents determines the head economic Subject According to an official to which accounting records are entrusted.
According to paragraph 2 of Article 9 of the Law of the N 402-FZ, the compulsory details of the primary accounting document are:
- title of the document;
- document drawing date;
- the name of the economic entity that has compiled a document;
- the content of the fact of economic life;
- the magnitude of the natural and (or) monetary measurement of the fact of economic life with the indication of the units of measurement;
- the name of the position of the person (persons) committed (committed) the transaction, operation and responsible (responsible) for its design, or the name of the position of the person (persons), responsible (responsible) for the design of the accomplished event;
- signatures of the persons stipulated by the above paragraph, indicating their names and initials or other details necessary to identify these persons.
Thus, each taxpayer determines its forms of primary accounting documents on their own. These documents can be developed on the basis of forms of primary accounting documents contained in albums of unified forms of primary accounting documentation. The primary accounting documents developed by the taxpayer may consist of both of the mandatory details and from the mandatory and additional details.
Errors in primary accounting documents that do not obstruct tax authorities When carrying out a tax audit, identify the seller, the buyer of goods (works, services), property rights, the name of goods (works, services), property rights, their value and other circumstances of the documented fact of economic life, which determine the application of the appropriate procedure of taxation, are not grounds for refusal In making relevant expenditures in reducing the tax base for income tax.
Letter of the Federal Tax Service of Russia dated 27.05.2015 N DG-4-3 / 8963 clarified the issue of using the UPD with the status of "1", a commodity invoice and invoice within a single delivery contract for the use of deductions on VAT and accounting for the value of purchased goods for tax purposes at a profit.
The form of the UPS is based on the form of an invoice and combines the Federal Law specified in paragraph 2 of the Federal Law No. 402-FZ "On Accounting" (hereinafter - the Law N 402-FZ) compulsory details of the Primary Accounts and Account Information -Factors stipulated by Chapter 21 of the Tax Code of the Russian Federation and the Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137 "On the forms and rules of filling (maintaining) of documents applied in value-added tax calculations" (hereinafter referred to as R 1137).
Filling out all DEF details established by Article 9 of the Law of N 402-FZ as required for primary documents, and the details established by Article 169 of the Tax Code of the Russian Federation, - for invoices, it allows it to use it at the same time in order to calculate the income tax and payments to the tax budget per value added (hereinafter - VAT).
The form of the UPD is a recommendatory nature and does not limit the rights of economic entities to use other relevant conditions of Article 9 of the Law of the N 402-FZ of the forms of primary accounting documents (of the previously developed albums of unified forms or independently developed) and the forms of the invoice established by Decree No. 1137 in including within the framework of one contract.
The use of a commodity invoice for receiving one batch of goods and the UPD for registration of operations to implement another batch of goods under a single supply contract is not an obstacle to accounting for relevant costs for income tax. The use of invoice and UPS with the status "1" within the framework of a single supply contract is also not an obstacle to the adoption of VAT sums to deduct.
Letter of the Ministry of Finance of Russia dated June 2, 2015 N 03-01-13 / 01/31906 explained the question of the use of electronic signature in primary accounting documents for income tax purposes.
The legislation of the Russian Federation provides for the possibility of drawing up the primary accounting document in the form of an electronic document signed by an electronic signature (paragraph 5 of Article 9 of the Federal Law of 06.12.2011 N 402-FZ "On Accounting"; Further - Federal Law N 402-FZ).
It should be noted that, in accordance with the provisions of Article 21 of the Federal Law, N 402-FZ, the types of electronic signatures used to sign accounting documents, including primary accounting documents, are established by federal accounting standards.
In this regard, before the adoption of the relevant federal accounting standard, in our opinion, when issuing primary accounting documents in in electronic format The organization can use any 63-FZ "On Electronic Signature" provided for by the Federal Law of 06.04.2011 (hereinafter referred to as the Federal Law N 63-FZ) Type of Electronic Signature.
At the same time, we draw attention to that, in accordance with Part 3 of Article 19 of the Federal Law of the N 63-FZ in cases, if federal laws and other regulatory legal acts, which have entered into force before July 1, 2013, the use of an electronic digital signature is provided, a strengthened qualified electronic signature In accordance with the federal law.
On documentary confirmation of the costs produced in a foreign country, documents issued in electronic form for income tax purposes. Letter of the Ministry of Finance of the Russian Federation of April 13, 2015 N 03-03-06 / 20808
In accordance with the provisions of the Federal Law of 06.12.2011 N 402-FZ "On Accounting", every fact of economic life is subject to the registration of the primary accounting document. According to paragraph 2 of Article 9, the federal law N 402-FZ establishes a list of mandatory details of the primary accounting document, namely: the name of the document; Document drawing date; the name of the economic entity that has compiled a document; The content of the fact of economic life; the magnitude of the natural and (or) monetary measurement of the fact of economic life with the indication of the units of measurement; The name of the position of the person (persons) committed (committed) the transaction, operation and responsible (responsible) for its design, or the name of the position of the person (persons), responsible (responsible) for the design of the accomplished event; Personal signatures of these people.
Documents that are issued economic operations With cash, signed by the head of the organization and the chief accountant or authorized by them.
Thus, a facsimile, an electronic copy, or otherwise reproducing the signature of the head in the receipt of documents that have financial implications, according to the Ministry of Finance of Russia, are not acquittal documents for accounting for income tax. A similar position is reflected in the decision of the Federal Arbitration Court of the Volga District of 20.06.2012 No. A12-13422 / 2011.
In the decision of the AS MO of 06.04.2015 No. F05-3258 / 2015 in case No. A40-4051 / 14, it was noted that the use of facsimile does not apply to the proper method of registration of primary and tax accounting documents.
Letter of the Ministry of Finance of Russia of July 22, 2015 No. 03-03-06 / 1/35869 explained the question of documenting expenses in the provision of transportation expedition services for income tax purposes.
The procedure for the implementation of transport and expedition activities - the provision of services for the organization of carriage of goods, registration of transportation documents, documents for customs purposes, other services related to the carriage of goods, is regulated by Chapter 41 "Transport Expedition" of the Civil Code of the Russian Federation and the Federal Law of 30.06.2003 N 87- FZ "On transport and expedition activities" (hereinafter - the law N 87-ФЗ).
In accordance with paragraph 1 of Article 801 of the Civil Code of the Russian Federation under the Transport Expedition Agreement, one party (freight forwarder) undertakes for remuneration and at the expense of the other Party (client - a consignee or consignee) to fulfill or organize the implementation of the contracts related to the contract of freight.
In accordance with the Decree of the Government of the Russian Federation of September 8, 2006 No. 554, "On Approval of Transport and Expeditionary Rules" and the order of the Ministry of Transport of the Russian Federation of 11.02.2008 No. 23 "On approval of the procedure for registration and forms of forwarding documents" forms of freight forwarding documents are established. Thus, when providing transportation expedition services to confirm costs in chapter 25 of the Tax Code of the Russian Federation enough work of work performed (services) and forwarding documents, as well as any documents confirming the actual provision of services.
Clarifications of the Ministry of Finance on controversial and ambiguous issues, judicial practice
How to do if hopeless arrears arose as a result of a loan or assignment of the right of claim clarifies in the letter of the Ministry of Finance of Russia of 04/23/2015 No. 03-03-06 / 1/23763In accordance with paragraph 2 of Article 266 of the Tax Code of the Russian Federation, hopeless debts (debts unrealistic) are recognized by the debts to the taxpayer for which set time of limitation, as well as those debts for which, in accordance with civil law, the obligation is discontinued due to the impossibility of its execution, on the basis of the act state Body or liquidation of the organization.
Article 196 of the Civil Code of the Russian Federation established that the total limitation period is three years from the day determined in accordance with Article 200 of the Civil Code of the Russian Federation.
Thus, the Tax Code of the Russian Federation provides a exhaustive list of grounds, in accordance with which obligations under loan agreements are recognized as hopeless for the purposes of taxation of the profits of organizations.
The amount of debt under the percentage and interest-free loan agreements is recognized as hopeless debt for the purposes of taxation of the profit of organizations and is included in the composition of the non-evalization costs, in accordance with sub-clause 2 of paragraph 2 of Article 265 of the Tax Code of the Russian Federation.
As for the amount under the contract of assignment, the rights of the debt, the Ministry of Finance of Russia reports that the indicated amount is not hopeless debt by virtue of paragraph 3 of Article 279 of the Tax Code of the Russian Federation.
The Ministry of Finance of Russia recalled the procedure for recognizing income and expenses in production with a long technological cycle
Letter of the Ministry of Finance of Russia from 04.02.2015 No. 03-03-06 / 1/4381
Under production with a long cycle, in order to calculate the income tax, it is necessary to understand the production, the deadlines of the beginning and the end of which fall on different tax periods regardless of the number of days of production. The specified applies only to the conclusion of an agreement that does not provide for phased delivery, services (regardless of the duration of the stages).
In accordance with paragraph 2 of Article 271 of the Tax Code of the Russian Federation in production with a long (more than one tax period), the technological cycle in the event that the terms of the concluded agreements are not provided for the phased delivery of work (services), the income from the implementation of these works (services) is distributed to the taxpayer independently in accordance With the principle of the formation of expenses on the specified work (services).
At the same time, paragraph 1 of Article 272 of the Tax Code of the Russian Federation, it was established that if the terms of the contract provides for income for more than one reporting period and there is no phased delivery of goods (works, services), expenses are distributed by the taxpayer independently, taking into account the principle of uniformity of revenue recognition and expenses.
Features of recognition for the purpose of taxation of income and costs for production with a long cycle, established by paragraph 2 of Article 271, paragraph 1 of Article 272 and Article 316 of the Tax Code of the Russian Federation, are applied to cases of providing organizations as one party under the Service Agreement, the fulfillment of works, including the manufacture of products (Property) on the order of the other party. In particular, the norms of these articles apply to the operations produced under the relations of the parties arising from the conclusion of contracts under the conditions provided for by chapters 37-39 of the Civil Code of the Russian Federation.
At the same time, the Ministry of Finance of Russia, noted that in the case of applied by the Organization, in order to calculate the income tax, the procedure for calculating the parties under the Agreement does not affect the procedure for recognizing revenue for tax purposes.
Principles and methods in accordance with which income from implementation is distributed, should be approved by the taxpayer in accounting policies for tax purposes (Article 316 of the Tax Code of the Russian Federation).
On taxation in reimbursement, the employee's employee in the gym. Letter of the Ministry of Finance of Russia of June 9, 2015. N 03-03-06/1/33416.
The letter addressed the issue of accounting for tax purposes to profit on financing by the employer in accordance with the labor legislation of measures to improve the conditions and safety of labor.
The costs of providing normal working conditions and safety measures provided for by the legislation of the Russian Federation under the Tax Code of the Russian Federation refer to other expenses related to production and implementation.
A typical list of events annually implemented by the employer to improve the conditions and safety of labor and a decrease in professional risk levels is established by the Order of the Ministry of Health and Social Development of Russia of 01.03.2012 N 181n. There are evidence aimed at the development of physical culture and sports in labor collectives, including compensation for employees of payment for sports in clubs and sections.
Clause 29 of Article 270 of the Tax Code of the Russian Federation provides that the costs of paying classes in sports sections, circles or clubs, as well as other similar costs produced in favor of employees, are not taken into account in order to tax. The following is reported on the NDFL. The income is recognized as an economic benefit in monetary or natural form, taken into account if it is possible to assess and to the extent that such benefits can be assessed, and determined in accordance with Chapter 23 "NDFL". In determining the tax base for NDFL, all taxpayer incomes received by both in cash and in natural forms, or the right to order which he has arisen as well as income in the form material Profit. The grounds for exemption from taxation amounts of compensation by organizations of employees of payment for sports in clubs and the sections of the Tax Code of the Russian Federation does not contain. Consequently, the specified amounts are subject to personal income tax.
When paying a foreign firm for guarantee, the income tax is not necessary
Russian organizations and foreign organizations operating in the Russian Federation through permanent missions and (or) receiving income from sources in the Russian Federation is recognized by taxpayers for the income tax.
Profit for foreign organizations that do not operate in Russia through a permanent representation, revenues received from sources in Russia are recognized. Types of income received by a foreign organization that are not related to its entrepreneurial activities in Russia and to be taxed by the tax held at the source of income payments are listed in paragraph 1 of Article 309 of the Tax Code of the Russian Federation.
Thus, the payment of remuneration by the Russian organization by the resident of a foreign state for providing guarantee on loan obligations does not apply to income named in Article 309 of the Tax Code of the Russian Federation. Therefore, the duties to hold the tax from the income of this foreign company does not arise.
Costs for merchandising when calculating income tax are taken into account as normalized advertising expenses Letter of the Ministry of Finance of Russia dated 04.04.2015 No. 03-03-06 / 22913
If the purpose of concluding a paid agreement on the provision of merchandising services is the actions of the Contractor (Buyer - Organization retail), aimed at attracting potential buyers to the customer's goods (Seller Supplier) by applying special handling goods, therefore, such actions can be considered as advertising services.
The expenses of the taxpayer under the contract for the provision of merchandising services under their proper documentary confirmation are subject to accounting for taxation of the profits of organizations within the amount of revenue amount established by paragraph 4 of Article 264 of the Tax Code of the Russian Federation
When issuing labor books, employees need to be accrued VAT and income tax
Letter of the Federal Tax Service of Russia dated June 23, 2015 N GD-4-3 / [Email Protected]Issuance by the employer workers of labor books or inserts in them, including at the cost of their acquisition, is an operation on the sale of goods and, accordingly, the object of taxation of VAT. Consequently, when issuing workbooks and inserts to their employees and inserts it is necessary to accruize VAT.
Payment led by the employer when issuing an employee of an employment record or insert into it is taken into account when determining the tax base for the income tax.
At the same time, the cost of the employer to acquire these forms is reasonable and taken into account when determining the tax base for income tax.
If the income in the form of the amounts received by the employer from the employee to pay for the forms of labor books (inserts in them), does not exceed the cost of purchasing these forms, then the employer does not arise from the employer.
The range of holidays is taken into account in the expenditures in proportion to vacation days coming for every reporting period.
The letter of the Ministry of Finance of May 12, 2015. N 03-03-06 / 27129The costs of labor costs in determining the tax base for income tax include expenses in the form of an average earnings, saved to employees for the time of the next vacation.
For tax purposes, expenses are recognized as those in the reporting (tax) period to which they relate, regardless of the time of the actual payment of money and (or) other form of payment.
Expenses for labor fees are recognized as a consumption monthly based on the amount of accrued costs. When determining the tax base for the income tax on the profit of organizations, the amount of accrued holidays for the annual paid leave is included in the cost of expenses in proportion to vacation days coming for every reporting period.
How to take into account in the expenditures of payments under the license agreement?
Costs for income tax purposes are recognized as reasonable and documented costs (and in cases provided for in Article 265 of the Tax Code of the Russian Federation, losses), carried out (incurred) by the taxpayer.
Under reasonable expenditures are the cost-effective costs, whose assessment is expressed in cash.
Under documented expenses, the costs confirmed by documents issued in accordance with the legislation of the Russian Federation or documents issued in accordance with the customs of the business turnover used in a foreign country in which the relevant expenses were made, and (or) documents, indirectly confirming the produced costs.
Periodic (current) payments for the use of rights to the results of intellectual activity and the means of individualization (in particular, the rights arising from patents for inventions, industrial samples and other types of intellectual property) refer to other expenses (PP. 37 p. 1 of Art. 264 NK RF). Thus, licensing payments for the provision of the right to use the result of intellectual activity are confirmed, including a licensed agreement concluded in accordance with the Civil Code of the Russian Federation. Failure to comply with the written form or the requirements for state registration entails the invalidity of the license agreement.
Consequently, the taxpayer has the right to take into account the amount of payments under a license agreement for the provision of the right to use the results of intellectual activities concluded in accordance with the norms of the Civil Code of the Civil Code of the Civil Code, as part of other expenses, subject to their compliance with the requirements of Article 252 of the Tax Code of the Russian Federation.
How to accrue VAT and income tax when returning the defective OS? The letter of the Ministry of Finance of Russia of June 3, 2015. N 03-07-11 / 31971
When returning the OS previously adopted by the Buyer - VAT taxpayer, VAT should be calculated. At the same time, invoices are registered in the sales book.
When replacing the defective OS guarantee, this operation is not recognized as a separate transaction, but is carried out in the framework of the initial supply contract, therefore, in accounting the organization does not occur (distortions), it does not arise income and expenses for income tax. Therefore, to restore in revenues accrued on the defective OS, the depreciation and the depreciation prize of the organization is not necessary.
The costs of negotiations with individuals are taken into account for income tax purposes. Letter of the Ministry of Finance of Russia dated June 05, 2015 N 03-03-06 / 2/32859
Executive expenditures relate to other costs associated with production and implementation in the amount not exceeding 4% of the taxpayer's expenses for pay for this reporting (tax) period.
Executive expenses include the organization's expenses for official reception and (or) service of representatives of other organizations involved in negotiations, in order to establish and (or) maintain mutual cooperation, as well as participants who arrived at meetings of the Board of Directors (Management Board) or other taxpayer governing body , regardless of the place of these events.
Executive expenses include expenses for official reception (breakfast, lunch or other similar activities) for these persons, as well as officials of the taxpayer organization involved in the negotiations, transportation of these persons to the site of the Executive Event and (or) meeting of the Steering Authority and back, bofetage during negotiations, payment of translators that are not consisting of a taxpayer to ensure translation during executive activities.
The above position refers to executive expenses for official reception and (or) servicing representatives of other organizations involved in negotiations in order to establish and (or) maintain mutual cooperation.
However, the costs of negotiations with individuals, which are both actual and potential clients of the organization can also be attributed to executive expenditures.
Arbitrage practice
In which case, the salary fees of production personnel and contributions are not included in direct expenses?When visiting, IFTS found that the organization is unlawful in the absence of an economic justification, a list of direct spending for the purpose of taxation of profits was narrowed. The company has made changes to the accounting policy for tax purposes, from the composition of direct expenses excluded the salary of personnel participating in the production process, and insurance contributions With these payments. According to the results of the inspection, the inspection detached income tax, penalties and a fine.
The courts of three instances recognized the decision of the inspection invalid.
The amount of indirect costs for production and implementation in full refers to the costs of the current reporting period. Direct costs refer to the costs of the current reporting period as products, works, services are realized, in the value of which they are taken into account. At the same time, the taxpayer independently determines in accounting policies for tax purposes a list of direct spending. Chapter 25 NK does not contain provisions directly limiting the taxpayer in attributing certain expenses to direct or indirect.
The court of cassation is noted that tax legislation does not use the concept of "economic feasibility" and does not regulate the procedure for maintaining financial and economic activities by taxpayers.
At the same time, the organization submitted evidence that impede the one-valued classification of the costs under consideration into direct spending.
In particular, the multi-stage of the technological cycle of the manufacture of finished products, the change in the production plan, stopping individual units and installations, carrying out repair work, internal displacements and changes in personnel mode, participation in the process of producing employees of various internal divisions, temporary stopping of workshops.
Is it possible to write off the fuel and lubricant?
The organization acknowledged the cost of the purchase of fuel and lubricants for the LEXUS car, as well as the expenses for a business trip of the Director-General.
According to the results of the exit tax audit, the Federal Tax Service Indicates the tax on income, penalties and a fine, referring to the absence of information in the track list about a particular place of follow-up (without challenging the fact of the acquisition and use of fuel and lubricants), as well as on the lack of economic feasibility of a business trip.
The courts of three instances recognized invalid the decision of the inspection, indicating the monthly reports of the director of the company's operation of the car, of which specific routes of the car are seen. The courts counted it with sufficient proof of the use of a car in production purposes.
The courts also recognized invalid the decision of the inspection in part of the write-off of travel expenses. Since the purpose of the trip is to carry out negotiations on investment programs in the hotel case, as well as holding negotiations on the supply of the hotel, conclusion of contracts with counterparties. The courts recognized as sufficient evidence submitted by the Organization documents: service tasks, advance reports, railway tickets, flights, tickets hotels.
How to determine the period of recognition in expenses of hopeless debt?
Resolution of the FAS of the Moscow District No. A41-67765 / 2013 from 03/31/2015
In the AC of the Moscow District, a tax dispute was considered on determining the recognition period in the income tax expenses of overdue receivables.
The court explained that an arbitrary choice of a period in which the corresponding amounts of receivables are taken into account in the cost of expenses, contradicts the provisions tax legislation, so invalid. Accounts receivable on which the limitation period has expired, refers to the fund dubious debt either on financial results from a commercial organization or an increase in costs non-profit organization. The expiration of the statute of limitations for one or another receivables is an independent basis for recognizing debt hopeless. Inventory receivables are produced on the last day of the reporting (tax) period on the basis of an order to carry out an inventory (form N inv-22) and is issued as an act of inventory of settlements with buyers, suppliers and other debtors and creditors in the form of N Inv-17, compiled in two copies , and help.
For recognition of debt hopeless due to the expiration of the statute of limitations, the taxpayer should have documents that allow you to establish the date of receivables. Such documents are an agreement, an account for payment, an act of acceptance of work, the provision of services.
Thus, to confirm that at the time of writing off, the debt is not repaid, it is necessary to have acts of inventory receivables at the end of the reporting (tax) period, the order of the head on the write-off of receivables, as well as the contract and primary documents confirming the education of debt.
Since in the case under consideration, the organization did not indicate the grounds that presented to recognize the amount of receivables in the cost of the costs of the relevant period, its actions to include data from the costs taken into account in the cost of expenses that reduce the tax base in a later period, contradict the law.
Remuneration members audit Commission AO in profit costs are not taken into account
JSC studies in expenditures when calculating the tax on the profit of remuneration to members of the Audit Commission. The company considered that these payments relate to other expenses related to production and implementation, as the expenses for the management of the company. The expenses for the payment of remuneration to members of the Audit Commission are due to the need to comply with the rights of shareholders and therefore are reasonable expenses.
However, according to the results of the on-site inspection of the IFNS, eliminated these payments from expenses, indicating that the competence of the shareholders' meeting includes the establishment of the size of this payment, and not its source (profit before or after taxation). The AO was maintained income tax, penalties.
The court of first instance supported the company's position.
The appeal and the district arbitration court have canceled its decision, indicating that paragraph 21 of Article 270 of the NC prohibits accounts in the expenses of remuneration provided by the management or employees, except for remuneration paid on the basis of employment contracts (contracts). However, in this case, the company did not have employment contracts or civil law agreements with members of the Audit Commission.
It is also impossible to take into account these expenses on the basis of subparagraph 18 of paragraph 1 of Article 264 of the NC as expenses for the management of the organization, since the activities of the Audit Commission were controlling, and not managing.
The Supreme Court agreed with the conclusions of the courts, indicated that the payment of remuneration to members of the Audit Commission from the profits to its taxation is not provided.
We must apply a new form of declaration.
Control ratios for a new income tax declaration are published by the FTS letter dated July 14, 2015 No. E-4-3 / "On the control ratios of the tax return tax return indicators"
Table of control ratios of tax form indicators and contains the formulas of control relations with the instructions, rows and sheets of the declaration.
In case of non-fulfillment of the control relations in the table, there is a description of the possible violation of the legislation of the Russian Federation with reference to the article of the Tax Code of the Russian Federation and the actions of the inspection when identifying this violation are given.
The table contains both intra-documentary control ratios and interdocumentary.
For example, when checking sheet 03, the income tax declaration is the interdocumentary ratio of tax and accounting reports.
Speed \u200b\u200b401-403 shows a decoding of the line 400 in the past tax periods, which include identified errors (distortion).
The lines 400-403 do not include the amounts of income and losses of past tax periods identified in the current reporting (tax) period, and reflected in line 101 of Appendix N 1 to the sheet 02 and on line 301 of the application N 2 to the lest 02 of the declaration.
The string 400 is taken into account when the indicator is generated on the line 100 of the leaf 02 of the declaration.
The order of correction of errors in tax accounting is regulated by Art. 54 of the Tax Code of the Russian Federation, according to which errors (distortion) are found in calculating the tax base relating to the past tax (reporting) periods, in the current tax (reporting) period, recalculation of the tax base and the tax amount is made for the period in which these errors have been committed ( distortion).
At the same time, paragraph of the third paragraph 1 of Art. The 54 Tax Code of the Russian Federation provides that if it is impossible to determine the period for making errors (distortions), recalculation of the tax base and the amount of tax is carried out for the tax (reporting) period in which errors (distortions) are revealed. The taxpayer has the right to recalculate the tax base and the tax amount for the tax (reporting) period in which errors (distortions) revealed to the past tax (reporting) periods, also in cases where the errors (distortions) have led to excessive tax payment .
"On the rate of tax on income organizations in the form of dividends" (together with the letter\u003e Ministry of Finance of Russia dated 09.02.2015 No. 03-03-10/5145)
This document is posted on the Federal Tax Service of Russia (http: //www.nalog. RU) in the section "Clarifications of the FTS, mandatory for use by tax authorities."
The form of the tax return on the income tax (hereinafter - the Declaration) approved by order of the Federal Tax Service of Russia of 26.11.2014 n MMB-7-3 / (registered by the Ministry of Justice of Russia 17.12.2014, registration N 35255) does not take into account the change in the specified tax rate.
In this regard, before making changes to the form of the named tax declaration when filling in the section A "Calculation of income tax in the form of dividends (income from equity participation in other organizations created in the Russian Federation)" Sheet 03 of the declaration must be proceeding from the following.
The amounts of dividends to be distributed to Russian organizations specified in subparagraph 2 of paragraph 3 of Article 284 of the Tax Code of the Russian Federation, as well as the amount of dividends, from which the tax is calculated at the tax rate of 13 percent, reflected, respectively, according to rows 023 and 091.
If the decision on the distribution of profits remaining after taxation is adopted before January 1, 2015 and partially dividends were paid in 2014 with the tax rate of 9 percent, then when submitting declarations for reporting (tax) periods of 2015:
- dividends distributed by Russian organizations and paid in 2014 with calculating tax at a rate of 9 percent are indicated by line 022;
- dividends distributed by Russian organizations and paid in 2015 with the calculus of tax at a rate of 13 percent are indicated by line 023.
According to line 091, the total amount of dividends is given (taking into account the decrease in the prescribed manner on the amount of the dividends received by the organizational distribution organization itself), the tax with which is retained at rates 9 and 13 percent. The tax calculated by the specified tax rates is reflected in line 100 of the total amount.
Letter of the Ministry of Finance of Russia from 09.02.2015 No. 03-03-10 / 5145
Clause 1 of Article 250 of the Tax Code of the Russian Federation, it was determined that income from equity participation in other organizations is recognized as non-developing revenues, with the exception of income sent to pay for additional shares (shares) placed among the shareholders (participants) of the organization.
Federal Law of 24.11.2014 N 366-FZ "On Amendments to Part Two of the Tax Code of the Russian Federation and individual legislative acts of the Russian Federation" in Article 284 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), the changes entered into force with 1 January 2015.
So, according to subparagraph 2 of paragraph 3 of Article 284 of the Tax Code of the Russian Federation (as amended by the above federal law) from January 1, 2015 by the income received in the form of dividends from Russian and foreign organizations by Russian organizations, not specified in subparagraph 1 of paragraph 3 of Article 284 of the Tax Code of the Russian Federation, As well as in income in the form of dividends received on shares, the rights to which are certified by depositary receipts, the tax rate in the amount of 13 percent is applied to the tax base.
In accordance with subparagraph 2 of paragraph 4 of Article 271 of the Tax Code of the Russian Federation for income in the form of dividends from the equity participation in the activities of other organizations for non-dealer income, the date of receipt of the income is recognized as the date of receipt of funds for the current account (at the cashier) of the taxpayer.
Thus, to dividends received from January 1, 2015, it is necessary to apply a tax rate of 13 percent. At the same time, dividends received in 2014, from which the Russian organization is obliged to independently calculate and pay the tax on the profit of organizations in view of not holding its tax agent, it is necessary to apply a tax rate that operated in 2014, that is, a tax rate of 9 percent.
Letter of the FTS dated February 2, 2015 N BS-4-11 /
"On the direction for information and use in the work of the Department of Tax and Customs Tariff Policy of the Ministry of the Russian Federation dated January 29, 2015 No. 03-04-07 / 3263 on the submission of information about the income of individuals upon receipt of income on securities transactions"
According to paragraph 4 of Article 230 of the Republic of China, the persons recognized as tax agents in accordance with Article 226.1 of the Tax Code of the Russian Federation are submitted to the Tax Authority at its accounting information about income for which they were calculated and treated with the tax on persons who are recipients of these income ( If there are relevant information), and about the amounts of accrued, held and listed in the budget system of the Russian Federation for this tax period of taxes in form, in the manner and deadlines, which are established by Article 289 of the Russian Federation to submit tax payments to tax agents on the income tax agents.
Information on the income of individuals stipulated by paragraph 4 of Article 230 of the Tax Code of the Russian Federation seems to be tax agents personally for each physical person - the recipient of income.
At the same time, in relation to income from Operations and payouts on securities (coupons, dividends on Russian organizations), on which information on income is presented in accordance with Annex N 2 to the income tax declaration, the presentation of information on such income in accordance Clause 2 of Article 230 of the Tax Code does not require.
In accordance with paragraph 1 of Article 43 of the Tax Code of the Russian Federation, Dividend recognizes any income received by the shareholder (participant) from the organization during the distribution of profits remaining after taxation (including in the form of interest on preferred shares), according to the shareholder (participant) shares (shares) In proportion to the shares of shareholders (participants) in the authorized (share) capital of this organization.
In the event that the payment of income on securities is manufactured by an organization that is not recognized by the tax agent under Article 226.1 of the Tax Code of the Russian Federation, but is a tax agent on the basis of Article 226 of the Tax Code of the Russian Federation, information about the income of individuals is submitted to the specified organization in form and in the manner established by paragraph 2 Articles 230 Tax Code of the Russian Federation. Such organizations, in particular, include organizations that pay dividends that are not related to dividends on the shares of Russian organizations.
In accordance with paragraph 14 of Article 226.1 of the Tax Code of the Russian Federation, if the income tax calculated from revenues from securities and dividends on the shares of Russian organizations cannot be held, the tax agent organization before March 1 of the following year notifies the tax agent in writing The body at the place of its accounting on the impossibility of holding the tax and the amount of the taxpayer's debt. In this case, the message about the inability to keep the tax and the amount of tax can be presented in form and in the manner prescribed by paragraph 5 of Article 226 of the Tax Code of the Russian Federation.
In accordance with the provisions of paragraph 3 of Article 230 of the Tax Code of the Russian Federation, tax agents issue individuals in their statements of certificate of certificates received by individuals and retained tax amounts.
With regard to income information that represent tax agents in the tax authorities in accordance with paragraph 4 of Article 230 of the Tax Code of the Russian Federation, according to the employee, it may be issued a certificate of such income received and withheld amounts of tax on the form of 2-NDFL "Help of the income of an individual For 20__ year. "
Of these explanations of the Ministry of Finance, you can make the following conclusion: the obligation to submit information about the income of individuals in the form of an application number 2 to the tax authority to the income tax declaration is assigned only to organizations that payments to securities or securities transactions. The share in the LLC is not securities, so when the profit is distributed between the participants (that is, when dividend is paid), they are recognized as tax agents on the basis of Art. 226 of the Tax Code, and not on the basis of Art. 226.1 NK RF. In the absence of a taxpayer (LLC, applying a simplified and paying dividend only to individuals), the obligation to submit information on the income of individuals in the form of an application number 2 to the income tax declaration, it does not arise and the obligations on the tax authority to calculate the income tax arises. Organizations from income held by the tax agent (sheet 03 of the Declaration).
Letter of the Federal Tax Service of Russia of June 25, 2015 N DG-4-3 / 11052 "On the taxation of income from equity participation in other organizations" (together with<Письмом> Of the Ministry of Finance of Russia dated 14.05.2015 N 03-03-10 / 27550) It is explained that when paying income from equity participation in LLC, the use of formula for calculating dividends from paragraph 5 of Article 275 of the Tax Code of the Russian Federation
The Offices of the Federal Tax Service of Russia in the constituent entities of the Russian Federation entrusts to bring this letter to the lower tax authorities, as well as to taxpayers.
Clause 1 of Article 28 of the Federal Law of 08.02.1998 N 14-FZ "On Limited Liability Societies" it was determined that the Company was entitled quarterly, once every six months or a year to decide on the distribution of its net profit between the participants of the Company.
In accordance with paragraph 1 of Article 24 of the Tax Code of the Russian Federation, the tax agents recognize the persons in which, in accordance with the Tax Code of the Russian Federation, duties were assigned to calculate the taxpayer and the transfer of taxes in the budget system of the Russian Federation.
Russian organizations that pay taxpayers income in the form of dividends determine the amount of tax separately for each taxpayer in relation to each payment of these income (paragraph 5 of Article 286 of the Tax Code of the Russian Federation).
The features of determining the tax base for income received from equity participation in other organizations are established in Article 275 of the Tax Code of the Russian Federation.
According to paragraph 5 of Article 275 of the Tax Code of the Russian Federation, the tax amount to be held from the taxpayer's revenue - the recipient of dividends not specified in paragraph 6 of Article 275 of the Tax Code of the Russian Federation is calculated by the Tax Agent in accordance with paragraph 4 of Article 275 of the Tax Code of the Russian Federation by the formula defined in paragraph 5 of Article 275 NK RF.
However, in accordance with paragraph 1 of Article 43 of the Tax Code of the Russian Federation, Dividend recognizes any income received by the shareholder (participant) from the organization during the distribution of profits remaining after taxation (including in the form of interest on preferred shares), according to the shareholder (participant) shares (Shame) is proportional to the shares of auctioneners (participants) in the authorized (share) capital of this organization.
Consequently, the position of paragraph 1 of Article 43 of the Tax Code of the Russian Federation, which establishes the definition of dividends for the purposes of the Tax Code of the Russian Federation, to dividends as such as not only the income received by the shareholder from the organization during the distribution of profits remaining after taxation, on the shareholder owned by the shareholder, but also a similar income received by the shareholder Participant in his shares belonging to him.
In this regard, we believe that in the distribution of profits remaining after taxation, according to the participant of the Company with a limited share, the person recognized in accordance with the Tax Code of the Russian Federation with a tax agent regarding income in the form of dividends, it is necessary to determine the amount of tax in the manner and by the formula, defined in paragraph 5 of Article 275 of the Tax Code of the Russian Federation.
The procedure for reflection in the income tax declaration of organizations received dividends.
The amount of dividend received by the taxpayer according to tax accounting data is indicated as part of the non-engineering income on line 100 of Appendix No. 1 to the sheet 02 and on line 020 sheet 02. Then, already as an income excluded from the profit, the same amount is reflected in line 070 sheet 02 (items 6.2, 5.2, 5.3 The procedure for filling out the tax declaration on the income tax of organizations). Thus, dividends, the income tax with which was retained by the tax agent, do not form a tax base with which the amount of income tax is calculated (line 180 sheet 02). The same procedure for reflection in the Declaration of Dividend received was previously used.
On the duties of the Tax Agent when paying income to foreign organizations
From January 1, 2015, a new concept appeared in Article 7 of the Tax Code of the Russian Federation - a person who has the actual right to income. We will understand how this innovation influenced the duties of income tax agents.
Recall, the obligations of a profit tax agent for foreign organizations arise from Russian taxpayers when paying these organizations of the income listed in Article 309 of the Tax Code of the Russian Federation, this is the so-called passive income - interest on debt obligations, dividends, royalties, licensed and rental payments , penalties, etc.
The article 310 of the Tax Code of the Russian Federation established rates applied to incomes paid to foreign organizations from sources in the Russian Federation. At the same time, preferential rates or revenues can be applied to income paid to foreign organizations may not be subject to taxation in the territory of the Russian Federation, if it is provided for by international treaties (agreements) on avoiding double taxation.
Until January 1, 2015, a foreign organization for the use of low rates or full release of income from income on income was enough to present to the tax agent until the revenue was made confirmation that this foreign organization has a constant location in the state with which the Russian Federation has an avoidance agreement Double taxation. This confirmation must be certified by the competent authority of the relevant foreign state and translated into Russian.
From January 1, 2015, in order to correctly apply the provisions of international treaties, in addition to obtaining confirmation of the tax residency of a foreign organization in a state with which the Russian Federation has concluded an agreement to avoid dual taxation, a tax agent that pays income has the right to request a confirmation from a foreign organization that This organization has the actual right to receive an appropriate income.
On the one hand, the NK of the Russian Federation is spent the right, and not the obligation of the tax agent to request information about the beneficiary, on the other hand, if the tax agent does not take advantage of this right, then under certain circumstances, it can get sideways such a neglect of its rights.
For example, the tax authorities will be able to establish a beneficiary in the order of information exchange in the framework of the Russian Accession to the Convention on Mutual Administrative Assistance for Tax Affairs (Strasbourg, January 25, 1988) ETS N 127 (in the editorial office of the Protocol on May 27, 2010) The Russian Federation joined The Convention has ratified it by the Federal Law of November 4, 2014, for the Russian Federation, it entered into force on July 1, 2015.
Please note, with reference to the decision of the Plenum of the Supreme Court of the Russian Federation of July 30, 2013 No. 57 "On some issues arising from the use of arbitration courts of the first Tax Code of the Russian Federation" in a letter dated April 14, 2014 No. 03-08-RZ / 16905 of the Ministry of Finance of the Russian Federation reminds that the responsibility for the correctness of the calculation and tax retention bears the tax agent.
According to the position of the Plenum of the RF, the Russian Federation has the right to recover from the tax agent the amount of tax that has not been retained when paying the income of a foreign organization (paragraph 2 of the Decisions of the Plenum of the Supreme Court of the Russian Federation of July 30, 2013 No. 57). This position is based on the fact that foreign individuals receiving income are not registered with the Tax authorities of the Russian Federation, therefore their tax administration is impossible. At the same time, the tax agent may be charged both tax and penalties, accrued before the fulfillment of the obligation to pay the tax (paragraph 7 of paragraph 2 of the Resolutions of July 30, 2013 No. 57, the Resolution of the Presidium of the Russian Federation of 20.09.2011 No. 5317/11 ).
From the latest explanations of the Ministry of Finance and the FNS, it can be concluded that the control bodies strongly recommend the tax agent before applying to income paid income to ensure that the person who lists the income and the person who has the right to independently dispose of this income - this is the same PERSON (beneficiary owner).
For example, in a letter of FTS dated April 13, 2015, N OA-4-17 / was concluded if the foreign organization was paid income to the application of reduced rates in accordance with the provisions of the International Treaty on Double Taxation Avoidance and reports information on The face is the actual income recipient, the taxation is carried out in accordance with the norms of Russian legislation on taxes and fees. That is, preferential taxation does not apply, and when the foreign organization's income is paid, tax rates are applied from Art. 284 Tax Code of the Russian Federation. So, according to claims 1.P.1 Art. 284 Tax Code Interest income in the form of debt obligations are subject to taxation at a rate of 20%. According to paragraph 3 of paragraph 3 of Art. 284 of the Tax Code of the Russian Federation for revenues received by a foreign organization in the form of dividends on the shares of Russian organizations, as well as dividends from participation in the capital's capital in another form a rate of 15% was established.
At the same time, in the letter of the Ministry of Finance of the Russian Federation of February 2, 2015, N 03-08-05 / 3841 explains that if the tax agent that pays income has not applicable to the provisions of the International Treaty of the Russian Federation and kept the tax on the income of a foreign organization in full, either the foreign economic income tax was calculated and retained during the activities of tax control, a person with the actual right to receive this income is entitled to apply for the tax reimbursement of the documents specified in this article to the tax authority at the location of the Tax Agent on the Tax Agent The basis of paragraph 4 of Art. 312 Tax Code of the Russian Federation.
Changes in accounting of interest on debt obligations, including debt
General rules from January 1, 2015
For the purpose of chapter 25 of the Tax Code of the Russian Federation, under debt obligations are understood by commodity and commercial loans, loans, deposits, bank accounts or other borrowing, regardless of the method of their design.
Interest on debt liabilities are included in the composition of non-dealerization expenses on the basis of sub. 2 p. 1 Art. 265 Tax Code of the Russian Federation, taking into account the features provided for by Art. 269 \u200b\u200bNK RF. The amount of interest on the loan is reflected in strings 200 and 201 of Annex No. 2 to the sheet 02 income tax declaration (clause 7.2 of the procedure for completing the tax return on the income tax of organizations (approved by the order of the Federal Tax Service of Russia of 26.11.2014 No. MMB-7-3 /)).
Article 269 of the Tax Code of the Russian Federation establishes the features of interest accounting on debt obligations for tax purposes.
From 01/01/2015 on debt obligations of any type that arose as a result of transactions recognized in accordance with the Tax Code of the Russian Federation with controlled transactions, income (consumption) recognized the percentage calculated on the basis of the actual rate, taking into account the provisions of the V.1 of the Tax Code of the Russian Federation, unless otherwise established specified article.
At the same time, paragraph 1.1 of Article 269 of the Tax Code of the Russian Federation, it was established that on a debt obligation that arose as a result of the transaction recognized in accordance with the Tax Code of the Russian Federation a controlled transaction, the taxpayer has the right to recognize the income (cost) percentage calculated on the basis of the actual rate on such debt obligations within established intervals of marginal interest rates on debt obligations.
Intervals of marginal interest rates for debt obligations are defined in paragraph 1.2 of Article 269 of the Tax Code of the Russian Federation.
|
Character of transaction |
Revenues are recognized |
Costs are recognized |
|
|
Debt obligation not recognized by the controlled transaction |
At the actual rate set in the contract |
||
|
Controlled transaction, if the bet is in the limit range interval |
At the actual rate set in the contract, if it is greater than the minimum value of the limit range interval |
At the actual rate set in the contract, if it is less than the maximum value of the limit range interval |
|
|
Controlled transaction if the rate goes beyond the boundaries of the interval of limit values |
Based on the market rate, taking into account the provisions of the section V.1 of the Tax Code of the Russian Federation |
If the debt obligation arose before the introduction of the Central Bank of the Russian Federation ... (ie until 09/13/2013)
The letter of the Ministry of Finance of Russia from 11.06.2015 N 03-03-RZ / 33795 explained the question of applying a key rate (refinancing rate) when calculating the interval of interest rates of interest rates on debt obligations in rubles with a fixed rate arising from controlled transactions for tax purposes profit.
From 01/01/2015 on debt obligations of any type of income (expense), interest is recognized, calculated on the basis of the actual rate, unless otherwise specified by Article 269 of the Tax Code of the Russian Federation.
In paragraph, the third paragraph 1 of Article 269 of the Tax Code of the Russian Federation states that income (consumption) on debt obligations of any kind resulting from transactions,
What will be the income tax in 2015 depends on the final financial results organization activities. The tax is charged on the profit, which the company received, that is, the difference between income and expenses. The income tax rate in 2015 has not changed, but there are many other amendments. Recall what changes in income tax changes in 2015 should be taken into account in the work.
Order calculation and payment of income tax in 2015 Registered in Chapter 25 of the Tax Code of the Russian Federation.
Who pays tax on the profit of organizations in 2015
In 2015, profit taxall Russian organizations pay, as well as foreign legal entities who work in Russia through permanent missions or simply receive income from the source in the Russian Federation. In addition, payers income tax in 2015 are foreign firms recognized tax residents RF and foreign companies, the actual management site in which Russia is (Art. 246 of the Tax Code of the Russian Federation).
Profit tax rates in 2015
Basic profit tax rate in 2015 - twenty%. Of these, 2% - in federal budget, 18% - to the budget of the subject of the Russian Federation. The legislative bodies of the subjects of the Russian Federation may lower the tax rate for some categories taxpayers, but not more than 13.5%.
Besides basic tax rates for organizations in 2015 Tax Code Installed, special rates of income tax for legal entities:
- 9% - income in the form of interest on some municipal securities (PP.2 paragraph 4 of Article 284 of the Tax Code of the Russian Federation);
- 10% - incomes of foreign organizations that are not related to activities in the Russian Federation through a permanent representation, from the use, maintenance or rental of rolling vehicle or containers in connection with the implementation of international transport (PP. 2 of paragraph 2 of Art. 284 of the Tax Code of the Russian Federation);
- 13% - incomes in the form of dividends, received from Russian and foreign organizations by Russian organizations (PP. 2 of paragraph 3 of Art. 284 of the Tax Code of the Russian Federation), as well as income in the form of dividends, obtained on shares, the rights to which are certified by depositary receipts (PP. 3 p. 3 of Article 2 84 of the Tax Code);
- 15% - income in the form of interest obtained by the owners of state and municipal securities (PP.1 of paragraph 4 of Article 284 of the Tax Code of the Russian Federation);
- 20% - profits from the implementation of activities related to the extraction of hydrocarbon raw materials at the new naval coal of hydrocarbon raw materials (clause 1.4, paragraph 6 of Article 284 of the Tax Code of the Russian Federation), the profit of controlled foreign companies (p. 6, paragraph 6 of Article 284 of the NC RF), income of foreign organizations that are not related to activities in the Russian Federation through a permanent representation, with the exception of income to which other tax rates (PP.1 of paragraph 2 of Article 284 of the Tax Code of the Russian Federation);
- 30% - Profit on securities (except for income in the form of dividends) issued by Russian organizations, the rights to which are taken into account in the depot accounts, information about which was not provided to the Tax Agent (clause 4.2 of Article 284 of the Tax Code of the Russian Federation).
Profit Tax Declaration in 2015
The tax period is the period at the end of which the process of forming a tax base is completed, the amount of tax to pay is finalized. (T. 285 Tax Code of the Russian Federation). By income tax in 2015 The tax period recognizes the calendar year. The reporting period for income tax in 2015 is a quarter, half year and 9 months.
Tax Declaration for Profit Tax for 2015 It is provided no later than March 28 of the year following the expired tax period (T. 289 of the Tax Code of the Russian Federation).
Tax Declaration on Profit Tax For 2015reduced B. tax inspection:
- at the location of the organization;
- at the location of each separed division Organizations.
Decalaction for income tax for 2015 Filled and submitted to the tax inspectorate in the form approved by order of the Federal Tax Service of Russia from 11/26/2014 № MMB-7-3 / 600@.
Changes on income tax in 2015
Exclusion of the Lifel method from tax accounting. One of the most significant things became that companies can no longer write off the cost of materials and goods by the Lifel method.In the accounting policy, you need to choose any other method - FIFO, in terms of average value or by the cost of a unit of stock (paragraph 8 of Article 254, subparagraph 3 of paragraph 1 of Article 268 of the Tax Code of the Russian Federation).
Ability to write off to the costs of free property. From this year, the cost of free of charged raw materials and materials can be written off. Costs will be equal to the market value of assets recognized in income (paragraph 2 of Article 254 of the Tax Code of the Russian Federation).
Interest on loans and loans are not normalized. Another important change in profit tax in 2015. Percentage expenses and loans can now be written off completely without rationing. In the new rule there are two exceptions. First, these are controlled transactions. Interest on them can be written off at the actual rate if the amount of percent is not higher than market prices (Section V.1 of the Tax Code of the Russian Federation). Secondly, controlled debt to the foreign organization (paragraph 1 of Article 269 of the Tax Code of the Russian Federation).
The cost of inexpensive materials can be written off gradually. Among important changes on income tax in 2015 It is necessary to note the ability to write off the cost of instruments, inventory, workwear and other non-immitrable property can now not immediately, but gradually. The way to write off the company has the right to choose itself. Moreover, new rules apply to all materials that the company will put into operation from 2015. The date of their acquisition does not matter (subparagraph 3 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation).
When changing the procedure for calculating the tax should notify the inspection. No less serious change on income tax in 2015: No later than December 31, all companies that change the procedure for calculating the tax is obliged to notify the inspection (paragraph 2 of Article 286 of the Tax Code of the Russian Federation).
Change the procedure for accounting for currency differences. Since 2015, there are no longer sums in tax accounting. If the obligation under the contract is expressed in currency, and settlements in rubles, then the differences arising will be called coursework, as in accounting (paragraphs 11, 11.1 of Article 250, subparagraphs 5, 5.1 of paragraph 1 of Article 265, paragraph 8 of Article 271, paragraph 10 of Article 272 NK RF).
The ability to absorb assets during long-term reconstruction.Companies have the right to continue to absorb assets that are more than 12 months on reconstruction or modernization. But there is one condition - they must be continued to use (paragraph 3 of Article 256 of the Tax Code of the Russian Federation).
You can write off any output benefits when dismissing employees. Another positive change for tax forgot in 2015 It became that from this year the company has the right to write off any weekend benefits when dismissing employees, regardless of what they are established: labor contracts, agreements on their termination, add-ons to them, collective agreements. (paragraph 9 of Article 255 of the Tax Code of the Russian Federation).
The loss from assignment of the right of the demand claim can be written off at a time. This year, the company has the right to bill losses from the assignment of the right of the claim of the account, which expired the term of payment (paragraph 2 of Article 279 of the Tax Code of the Russian Federation). Losses of past periods can be taken into account on the results of the reporting period (paragraph 2 of Article 283 of the Tax Code of the Russian Federation). In addition, the procedure for calculating advances was refined. From the payment for the nine months of last year it is necessary to subtract advance payment Over the first half of the year and the result is divided into three (paragraph 2 of Article 286 of the Tax Code of the Russian Federation).
Dividend tax must pay at a rate of 13 percent. In 2015, the rate of income tax by income russian companies In the form of dividends increased from 9 to 13 percent. Dividends who receive foreign companies are raised at the same rate - 15 percent (subparagraph 2 of paragraph 3 of Article 284 of the Federal Law of 24.11.14 No. 366-FZ).
Dividend recipients must pay the tax, if this did not make a payer. And one more change concerning profit tax in 2015. Dividend recipients should pay the tax themselves, if this did not make a payer (Article 3 of the Federal Law No. 167-ФЗ No. 167-ФЗ). Also refined the date of receipt of income in the form of non-monetary dividends. As a general rule, the tax of dividends holds the company - the source of payment. But when issuing property it is impossible. Therefore, the company pays the company that received dividends. The income should be taken into account at the date of the transfer act - upon receipt of real estate or the transition of property rights - for another property (subparagraph 2.1 of paragraph 4 of Article 271 of the Federal Law No. 34.11.14 No. 366-FZ).
Companies have the right to reduce the advance and tax on the amount of trading collection. Organizations that pay from July 1, 2015 trade fees (for example, in Moscow) have the right to reduce the advance payment or annual tax on the amount of paid collection. For this, the company must submit to the inspection notification of the transition to the payment of trade fee (paragraph 10 of Article 286 of the Tax Code of the Russian Federation).
For income tax since 2015 also applies new tax declaration. However, in contrast to the Declaration on VAT revolutionary changes, there did not happen there. What should I pay attention to?
New tax declaration
Adjustment of the tax base, taking into account the errors of past years (p. 100 sheet 02 and p. 400 of Appendix No. 2 to List 02)
In Appendix No. 2, a new line 400 appeared to the sheet 02 "The adjustment of the tax base for the identified errors (distortions) relating to the past tax periods that led to the excessive payment of the tax". The indicator of this line is taken into account when forming a string of 100 "Tax base" sheet 02 "Calculation of the tax".
According to paragraph 1 of Article 54 of the Tax Code of the Russian Federation, when identifying in the current tax (reporting) period of errors (distortions) of past tax periods, which led to the overpayment, the taxpayer has the right to adjust the tax base and recalculate the tax of the current period. The NK of the Russian Federation does not contain the concept of "error".
For the application of Article 54 of the Tax Code of the Russian Federation, the indicated concept is of the same meaning as in PBU 22/2010 "Correction of errors in accounting and reporting" (see paragraph 1 of Art. 11 of the Tax Code of the Russian Federation, the emails of the Ministry of Finance of Russia dated January 30, 2015 N 03 -3-06 / 1/583, from 04.11.2014 No. 03-03-06 / 1/62348, from 10/03/2013 No. 03-03-06 / 1/43299).
According to PBU 22/2010, the error is the wrong reflection (irresistant) of the facts of economic activity in accounting and (or) the accounting statements of the organization. An error may be due to:
- incorrect application of the legislation of the Russian Federation on accounting and (or) regulatory legal acts on accounting;
- incorrect application of the organization's accounting policy;
- inaccuracies in calculations;
- incorrect qualification or assessment of facts of economic activity;
- incorrect use of information available on the date of signing of accounting reporting;
- unscrupulous actions of officials of the organization.
If the period to which the costs not previously referred to the previously reflected income is known, it is necessary to fill out the line 400 of Appendix No. 2 to the sheet 02 by the three previous years (rows 401 - 403). If costs go beyond 3 years preceding reporting, they cannot be taken into account when calculating income tax.
Thus, the amount of unexplored expenses (overly recognized income) is reflected as a separate type of expenses that reduce the tax base.
The introduction of special lines in the declaration will help checking such expenses checking timely. Thus, the tax control over the "past" costs and incomes increases, and they are no longer able to lose among other costs.
When detecting losses of past years, the period of occurrence of which is unknown, strings 400, 401 - 403 are not filled, and amounts are reflected in line 301 "Losses of past tax periods identified in the current reporting (tax) period" of Appendix No. 2 to List 02. Similarly, Revealed in the reporting (tax) period of past years with an unknown period of occurrence, reflected on line 101 of Appendix No. 1 to the sheet 02.
Note! Thus, if you want to recognize the costs in the current period and not submit a refined tax declaration in past periods, it is necessary that:
- the identified inaccuracy responded to the concept of an error;
- over the past period, the tax overpower was.
If the organization, for example, in 2015, found erroneously unaccounted 2014 expenses, according to which a loss was obtained, to adjust the tax base of the current period, taking into account the distortion of distortion (errors), it is impossible. This is due to the fact that the overpower of the tax last period was not, since a loss was obtained. In such cases, it is necessary to make a refined declaration for 2014, increasing the amount of the loss.
Also often occurs the situation. The organization, so as not to recognize losses at the end of the year holds expenses without conducting the necessary documents of December, with the aim of recognizing them in the next period. However, to recognize documents in January, it is necessary to have arguments. For example, later the document arrival confirmed by a marking on the mail envelope.
Operations with securities that do not appeal on the ORCS (sheet 05)
Recall that since 2015, changes have been made to article 280 of the Tax Code. Revenues (expenses) on transactions with handling securities are taken into account in the formation of a tax base in the general order.
The tax base for operations with non-ARTSB operations is determined separately from the total tax base. therefore new sheet 05, to be applied from January 1, 2015, takes into account changes made to Article 280 of the Tax Code of the Russian Federation.
Loss from assignment of the right demand claim (Appendix number 3 to sheet 02)
From January 1, 2015, the losses for concession by the taxpayer - the seller of the goods (works, services) rights of the demand of the debt to a third party, the period of payment on which came, included in the non-dealerization costs in full at the date of the assignment of the right of claim (Article 279 of the Tax Code of the Russian Federation).
In Appendix No. 3 to List 02, revenue and expenses from the implementation of the right of debt claim after the payment period is not shown. They recognize B. common order In Appendix No. 1 and Appendix No. 2 to List 02 as income and expenses from the implementation of property rights.
Dividends to shareholders (participants) (sheet 03)
From January 1, 2015, with ordinary taxpayers who pay dividends to its participants (Russian organizations and individuals - residents of the Russian Federation) is charged at a rate of 13% (earlier than 9%). If the founders are foreigners (non-resident) the rate applies to international agreements in confirming the founder of its resident in a foreign country.
A slightly corrected sheet 03 of the tax declaration, which reflects the calculation of the income tax held by the tax agent (source of payment) in the payment of income. This sheet consists of three sections (A, B and B):
- Section A. "Calculation of income tax in the form of dividends (income from equity participation in other organizations created in the territory of the Russian Federation)";
- Section B. "Calculation of tax income in the form of interest on state and municipal securities";
- Section V. "Register - deciphering amounts of dividends (percent)".
In the new income tax declaration section and sheet 03 suffered some changes. This is due to the amendments made to the 25th head of the Tax Code of the Russian Federation in 2014, according to which depository and trust managers directly paying dividends to the shareholders of JSC, began to be recognized as tax agents.
Recall that the organization that pays dividends, in addition to Sheet 03 (sections A and B), must include a subsection 1.3 of section 1 of the sheet 01 in the Tax Declaration for the 1st quarter of 2015.
Sheet 03 is rented during the reporting period in which the actual payout of the income of the founder has occurred. If the decision on the distribution of profits is made in March (1 quarter), and the payment occurred in April (2nd quarter) sheet 03 surrenders in the reporting of the first half of the year.
New Appendix No. 2 "Information on the income of the individuals paid to him by the Tax Agent, from operations with securities, operations with financial instruments urgent transactions, as well as in the implementation of payments on the securities of Russian issuers, "the quarter reporting does not give up, and is drawn up only for the year (clause 17.1 of the procedure for filling the tax return).
Question: If an organization is not a taxpayer for income tax and pays dividends only by taxpayers by individuals, should it be fill in Appendix No. 2?
According to the lecturer - no need. Appendix No. 2 fill only tax agents that pay income under Article 226.1 of the Tax Code of the Russian Federation, on shares (securities) of Russian companies. Ltd. Ltd. are not securities.
According to the explanations contained in the letter of the Federal Tax Service of Russia of February 02, 2015 No. BS-4-11 / [Email Protected] If the payment of income on securities is manufactured by an organization not recognized by the Tax Agent under Article 226.1 of the Tax Code of the Russian Federation, but being a tax agent on the basis of Article 226 of the Tax Code of the Russian Federation, information on the income of individuals seems to be the specified organization in form and in the manner established by clause 2 of Articles 230 NK RF.
Such organizations, in particular, include organizations that pay dividends that are not related to dividends on the shares of Russian organizations.
However, if you look attentively lines of sheet 03, then there is a mention of the size of dividends paid by individuals. Therefore, some requirements can be expected from the tax authority in this situation. The main thing to have all documents justifying timely hold Ndfl When paying an income by the founder, as well as 2-NDFL references.
Percentage expenses - changes under Article 269 of the Tax Code of the Russian Federation
The Federal Law of 08.03.2015 N 32-FZ made regular changes to Article 269 of the Tax Code of the Russian Federation, regulating recognition within the cost of interest under loan agreements (loan). The rules of tax accounting of interest on debt obligations were adjusted to the adjustment, and rearly from January 1, 2015. And some amendments affect the size tax obligations For profit tax for 2014.
Recall that from January 1, 2015, Article 269 of the Tax Code of the Russian Federation was set forth in a new edition. The main innovation consists in the actual cancellation of rationing for tax purposes of interest on loans and borrowings.
The exception is only debt obligations recognized by controlled transactions. (What transactions are recognized by controlled - see Methodological materials to the seminar or article posted on the website of LLC "Provistence Audit" What transactions are recognized controlled in 2015
In this case, when recognizing income and expenses on debt liabilities, it is necessary to be guided by the rules of justifying the market interest, established provisions Section V.I of the Tax Code of the Russian Federation "On interdependent persons".
At the same time, taxpayers - participants in controlled transactions have the right to recognize:
- income percentage calculated on the basis of the actual rate on such debt obligations if this rate exceeds minimum value interval of limit values \u200b\u200bestablished by paragraph 1.2 of Article 269 of the Tax Code of the Russian Federation (scale for all currencies);
- the percentage flow rate calculated on the actual rate on such debt obligations, if this rate is less than the maximum value of the limit range interval established by paragraph 1.2 of Article 269 of the Tax Code of the Russian Federation (scale for all currencies).
If interest on debt liabilities do not fit into these parameters, the organizations will have to apply the rules of AGA.4 § 1.1. Art. 269 \u200b\u200bof the Tax Code of the Russian Federation and to prove the market's market capacity with the help of not simple methods of justifying the price from Chapter 14.3 of the Tax Code of the Russian Federation (see Art. 105.7-105.13 of the Tax Code of the Russian Federation).
The lecturer briefly summarized all changes made to Article 269 of the Tax Code of the Russian Federation. Law No. 32-FZ.
- The composition of individuals that can apply intervals of limit values \u200b\u200bfor accounting to tax interest on debt obligations relating to controlled transactions are expanded.
The changes made by law No. 32-ФЗ in paragraph 1.1 of Art. 269 \u200b\u200bTax Code of the Russian Federation now allow the intervals of interest rates specified in paragraph 1.2 of Art. NK RF to any controlled transactions, and not just transactions involving banks (as it was before).
- For obligations expressed in rubles, the refinancing rate was replaced by a key rate.
At the moment the key rate (17% from 12/16/2014.15% from 02.02.2015, 14% from 03/16/2015, 12.5% \u200b\u200bfrom 03/05/2015, 11.5% from 06/16/2015) is much larger than Refinancing rate (8.25%), which has not changed from 14.09.2012.
- Advanced intervals of marginal interest rates for ruble liabilities are corrected.
So, from January 1 to December 31, 2015, two groups of controlled transactions were allocated and various intervals were installed for them:
- for debt obligations on controlled transactions, named in paragraph 2 of Art. 105.14 of the Tax Code of the Russian Federation - from 0 to 180% of the key rates of the Central Bank of the Russian Federation; (in paragraph 2 of Art. 105.14 of the Tax Code of the Russian Federation transferred transactions between interdependent residents of the Russian Federation recognized by controlled on various reasons, incl. transactions with income taxes for income tax or special residents economic zones, participants of regional projects, etc.)
- for debt obligations on controlled transactions that are not specified in paragraph 2 of Art. 105.14 of the Tax Code of the Russian Federation - from 75% of the refinancing rate up to 180% of the key rates of the Central Bank of the Russian Federation; (These are all other types of controlled transactions, such as trade in goods trade in world stock exchanges, transactions with foreign subsidiaries and maternal companies, transactions with offshore companies from the List of the Ministry of Finance of the Russian Federation).
- from January 1, 2016, for all, without eliminating controlled transactions, a single interval was established on debt obligations in rubles - from 75 to 125% of the key rate of the Central Bank of the Russian Federation.
- The normalized amount of expenses on ruble debt obligations for December 2014 has been increased.
Paragraph 2 of Art. 2 of the Law No. 32-ФЗ The maximum amount of interest to be included in the cost of income tax expenses from December 1 to December 31, 2014 is made an equal interest rate set by the agreement of the parties, but not exceeding the refinancing rate of the CBRF increased by 3.5 times, when issuing a debt obligation in rubles.
Thus, organizations have the opportunity to adjust the tax base, according to ruble liabilities, to recognize for December 2014 more expenses for income tax purposes (limit sizes for December 2014: It was 8.25% x 1,8 \u003d 14.85%, became 8 25% x 3,5 \u003d 28.875%.).
Who is late to do this before submitting the tax return for 2014, has the right to submit a refined declaration.
- Adjusted the amount of interest on controlled debt included in the amount of income tax expenses from July 1, 2014 to December 31, 2015.
The rules apply to debt obligations arising before October 1, 2014 (paragraph 1 of Art. 2 of Law No. 32-FZ).
- First, the magnitude of the controlled debt, expressed in foreign currency, is determined at the rate of the Central Bank of the Russian Federation at the last reporting date of the corresponding reporting (tax) period, but not higher than the course established by the Central Bank of the Russian Federation as of July 1, 2014; Recall, on July 1, 2014, the US dollar was set - 33.8434 rubles. For 1 dollar, euro - 46.1827 rubles. For 1 euro.
- Secondly, the value of equity for the last number of each reporting (tax) period is determined without taking into account the relevant positive (negative) course differences arising from the revaluation of the requirements (obligations) expressed in foreign currency, due to the change in official exchange rates of foreign currencies to the ruble The Russian Federation established by the Central Bank of the Russian Federation, from July 1, 2014, for the last number of reporting (tax) period, which is determined by the capitalization coefficient.
Question: How to take into account interest on debt obligations for tax purposes regarding transactions between interdependent persons not recognized by controlled?
The lecturer focused on the letter of the Ministry of Finance of Russia of 12.08.2014. №3-01-18 / 40266.
According to explanations, the peculiarities of accounting for debt obligations for tax purposes provided for by paragraphs 1-3 of paragraph 1.1 of Article 269 of the Tax Code of the Russian Federation in relation to transactions between interdependent persons it is possible to apply in cases where such transactions are not recognized in accordance with Article 105.14 of the Tax Code of the Russian Federation controlled.
The lecturer once again reminded that since 2015, the concept of "summits" was excluded from the NC RF. The amendments are made to the relevant items of articles 250, 265, 271 and 272 of the Tax Code of the Russian Federation. For the application of the new norm exists transitional period. Taxpayers under contracts in U.E. Prisoner before January 1, 2015 will continue to take into account the amount differences in the old manner, and to contracts in C.E. Prisoners from January 1, 2015 will apply new rules.
This formulation contains uncertainty. What to consider a transaction concluded until 2015? The NK RF does not give an answer to this question. What to do, if, for example, to the contract of 2014, an add-building was concluded in 2015? Is this transaction 2015? What to make an accountant in such a situation - apply the rules of 2015 or 2014?
In the letter of the Ministry of Finance of Russia dated March 30, 2015 No. 03-03-06 / 1/17387 explained that the NK of the Russian Federation did not establish the features of the application of the term "transaction" for tax purposes.
In accordance with paragraph 1 of Article 11 of the Tax Code of the Russian Federation, institutions, concepts and terms of civilian, family and other branches of the Russian Federation used in the Tax Code of the Russian Federation are applied in what they are used in these branches of legislation, unless otherwise provided by the Tax Code of the Russian Federation.
Considering the following, the concept of "deal" is used by the Tax Code of the Russian Federation in the meaning in which the indicated concept applies to the civil law of the Russian Federation, in accordance with which the actions of citizens and legal entities are recognized to establish, changing or termination of civil rights and obligations (Article 153 of the Civil Code of the Russian Federation ).
Thus, according to prisoners before January 1, 2015, the execution of which arises after January 1, 2015, the Organization from January 1, 2015 must be taken into account in income (expenses) for the purposes of taxation of income (expenses) in the form of a sum difference.
The lecturer advised in difficult cases (prolongation of the contract, the conclusion of an additional agreement, etc.) to determine whether the old transaction has a place or has been concluded to refer to lawyers.
Basically, the recommendations are as follows: if significant terms are changed, we can talk about new rights and responsibilities and a new deal. Here it is necessary to remember that for each type of contract, there is a certain set of essential conditions.
Changes in the recognition of certain types of expenses
The lecturer paid attention to the change since 2015 the procedure for recognizing some expenses, in particular:
- The method of writing off the MPZ Lifeth is excluded from the Tax Code of the Russian Federation
Since 2008, the lifeth method is excluded from PBU 5/01 and is not used to write off the MPZ in accounting. Since 2015, paragraph 8 of Article 254 of the Tax Code of the Russian Federation also excluded it.
- Landless MPS can be considered in the expenses of parts
Amendments made to Article 254 of the Tax Code of the Russian Federation. Taxpayers got the opportunity to write off the cost of tools, devices, equipment, instruments, laboratory equipment, workwear and other means of individual and collective protection, and other low-value propertywho is not amortized.
Now the depreciable property is recognized as a useful life of more than 12 months and the initial value of more than 40,000 rubles. The cost of low-value property is included in the composition of material expenses in the full amount as it is commissioned.
The use of a partial write-off method of the MPZ cost will allow to provide tax accounting in the same way as established by the methodological instructions on accounting of special tools, special devices, special equipment and special clothing (approved by the order of the Ministry of Finance of Russia dated December 26, 2002 N 135n).
IN more than The specified innovation was touched by the organizations that are purchasing special needs. Other assets worth up to 40,000 rubles. For a unit (inexpensive equipment, computer equipment, etc.) the overwhelming majority of taxpayers and so in both accounts are written off at the same time.
- the main means and depreciable property will be considered the property worth from 100 thousand rubles (and not from 40 thousand, as now),
- to pay only quarterly advance payment payments for income tax at the end of the reporting period will receive the right to an organization with income of up to 15 million rubles. per quarter (and not up to 10, as now),
- criteria for revenue in order to pay advance payments for newly created organizations increase 5 times.
- The cost of free property is recognized in expenditures.
According to the current order, the organization maybly received property, includes its value in non-revenue income (paragraph 8 of Art. 250 Tax Code of the Russian Federation). However, until 2015, with the subsequent sale of such assets or write-off in production, it is not entitled to recognize their cost in expenditure.
The exception was the assets found during the inventory, as well as materials obtained when disassembled or disassembling the main funds derived from the operation. Their cost can be included in expenses in the amount of previously recognized income.
Amendments to Article 254 of the Tax Code of the Russian Federation introduced the same principles of reflection of gratuitous TMTs in expenditure: the market value of free materials received the organization is entitled to include in material costs At the date of sale or transfer to production.
The amendments are not affected by the procedure for tax accounting of property, free of charge received from the parent or subsidiary or the founder-individuality with a share of participation in the authorized capital of more than 50% (sub. 11, paragraph 1 of Art. 251 of the Tax Code of the Russian Federation), as well as property transferred by participants or Shareholders of the Organization to increase its net assets (p. 3.4 of paragraph 1 of Art. 251 of the Tax Code of the Russian Federation).
When calculating the income tax, the cost of these assets is not included in the non-revenue income, therefore, this cost is not taken into account in the expenditures.
- Reconstructed over 12 months, property used in industrial activity can be absorbed
Paragraph 3 of Article 256 of the Tax Code of the Russian Federation is complemented, where property is not subject to depreciation. Until 2015, property was excluded from the settlement of the organization's leadership for reconstruction and upgrades with a duration of over 12 months.
Since 2015, this rate has been clarified. Now, if the organization of the Organization's management on reconstruction and modernization, more than 12 months, the fixed assets continue to be used in activities aimed at obtaining income, they can be amortized. Their use in activities must be confirmed documented.
- Compensation for dismissal is included in the expense
Amendments are made to paragraph 9 of Article 255 of the Tax Code of the Russian Federation.
Since 2015, any compensation paid to the employee during the dismissal has been expensed. In particular, the weekends produced by the employer under the termination of the employment contract provided for by employment contracts and (or) by individual agreements of the Parties to the employment contract, including agreements on the termination of the employment contract, as well as collective agreements, agreements and local regulatory acts containing labor law standards .
Recall that I had previously existed uncertainty about compensation paid by the employee when dismissing under the Agreement of the Parties. So, the Ministry of Finance allowed the payment of payments to the expense (letter from 09.10.2014. N 03-03-06 / 1/50735). But from the letter FTS dated July 28, 2014 N GD-4-3 / 14565 followed that it is necessary for inclusion of compensation to consumption so that it be produced.
The amendments have been established that compensation for dismissal, enshrined by any contracts and agreements containing the norms of labor law, can be included in consumption.
- New type of reserve - following work for the year
Paragraph 24 of Article 255 of the Tax Code of the Russian Federation is supplemented. Since 2015, taxpayers have the right to form not only reserves for the upcoming payment of holidays to employees and (or) for the payment of annual remuneration for long service, as well as a reserve for the work for the year (under the annual prize).
At the end of the seminar, the lecturer, Olga Viktorovna Novikova - the head of the consulting of the company "Provision of the Audit Audit" company, mentioned several recent clarification of the Ministry of Finance of Russia in the most topical situations:
1) What documents are needed to confirm cost when traveling on a business trip on personal transport?
The actual stay of the employee at the site of the community is determined by travel documents submitted by the employee upon returning from the service business trip. If the employee to the place of community and (or) was back on personal transport (passenger car, motorcycle), the actual stay at the site of the community is indicated in the service note, which is represented by an employee upon returning from a service business trip to the employer.
It is applied to exclusive documents confirming the use of the specified transport to travel to the community location and back (travel sheet, accounts, receipts, cash checks, etc.).
Documents confirming the use of personal transport may be any primary documents issued in accordance with the accounting legislation of the Russian Federation, which indicate the actual finding an employee on the way to the community location and back.
The service note is not an acquittal document confirming the use of personal transport to travel to the community location and back.
2) How to document the costs produced in a foreign state?
The attention is drawn to that facsimile, an electronic copy, or otherwise reproducing the signature of the head during the arrival of documents that have financial implications, are not acquittal documents for accounting for income tax.
3) What errors in primary documents Do not prevent recognition of expenses for tax purposes?
Letter of the Federal Tax Service of Russia from 12.02.2015 N GD-4-3 / [Email Protected] (Together with the letter of the Ministry of Finance of Russia from 04.02.2015 No. 03-03-10 / 4547)
From January 1, 2013, each taxpayer determines its forms of primary accounting documents on its own. These documents can be developed on the basis of forms of primary accounting documents contained in albums of unified forms of primary accounting documentation.
The primary accounting documents developed by the taxpayer may consist of both of the mandatory details and from the mandatory and additional details.
Errors in primary accounting documents that are not preventing tax authorities when carrying out a tax audit to identify the seller, the buyer of goods (works, services), property rights, the name of goods (works, services), property rights, their value and other circumstances of the documented fact of economic life, causing The use of the appropriate procedure for taxation is not grounds for refusing relevant expenditures in reducing the tax base for income tax.
Auditors and experts of the company "Property Audit" continue to track the actual explanations of the Ministry of Finance and FTS. News on this topic will be posted on our website and are included in the newsletter for our subscribers.
