The Tax Code periodically undergoes changes regarding rates, methods for calculating the tax and taxable base. What is interesting for us to prepare legislation on the new tax period? Whether businessmen are to fear that the state will need to give more from its profits, especially in a crisis. What will be the income tax rate 2015?
Who will pay a profit tax, and who does not?
The tax is paid by organizations that are on the total taxation, namely:
- Russian organizations of legal forms like ZAO, OOO, OJSC
- Foreign companies or their representation forming income in the territory of the Russian Federation.
The following categories are released from tax payment:
- Firms that have special conditions taxation such as USN, UNVD, ESHN.
- Organizations that pay the tax on gambling business.
- Companies that conduct activities on the preparation and organization of the World Cup.
- Organizations that participate in state project Innovative Center "Skolkovo".
Methodology for calculating tax!
To calculate the tax base with which the income tax will be taken, it is necessary to determine which way the same profit will be folded.
If you give a general description, then profit is obtained from income less expenses. In more detail with the sections that should be included in the counting of income and expenses can be found in Article 315 of the Tax Code.
The calculation of the tax base is used 2 methods. These methods reflect the receipt of financial flows in certain periods. Read more in Article 27121 272, 273 NK.
- The method of accrual, which lies in the display of income and consumption at that time when they originated. It does not take into account the actual flow of financial flow or consumption.
- The cash accrual method, which confirms only real receipts or outflows on finance recorded at the checkout.
Will it change in the 2015 profit tax rate?
Profit tax rate 2015 compared to 2014 not to change. The overall rate will remain the same in the amount of 20%. Depending on the region of residence, the tax rate may change slightly.
The fact is that the collection of 20% consists of two parts of intended for different budgets: federal and municipal. The state takes 2%, and the municipality is18%. With loyal policy to the business of local governing bodies, the income tax rate 2015 may be lowered, but not lower than 13.5%. Therefore, different regions have income taxes in the limits of C15.5% to 20%.
Special tax rates for profit!
Special preferential rates are subject to the following income types:
- 15% have incomes received from interest accrual on securities having federal and municipal importance.
- 10% tax for foreign companies carrying out international transport.
- 13% tax on the dividends received by Russian firms from activities, both Russian companies and foreign. The rate in 2015 increased from 9 to 13%
- 0% rate on the profit of the Central Bank of the Russian Federation, institutions of educational and medical purposes.
When to pay a tax?
Since 2015, the form has changed tax Declaration at a profit.
It gives up tax services within 28 days. After closing tax period. Also, for some categories, it is possible to donate reporting after 4 months, 6 months, 9 months or monthly.
The state understands the established complex economic situation, so it gives the business to survive and does not exacerbate his position with increasing taxes. Therefore, pay taxes and live quietly.
Materials prepared by Audit Audit Audit Audit WiseAdvice Consulting Group
Features of the filling of a new income tax declaration
New Control Relations 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 of organizations, the order of its completion, as well as the format of its presentation in electronic form. The tax service recommended use new form Declarations in the preparation of reporting for 2014. At the same time, leaving the Organization to report both by the new and old forms (a letter of the Federal Tax Service of Russia dated 05.02.2015 N GD-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 Not fulfilled, it is possible to link tax on income 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.
The actions of the testing ratio inspecting in case of detection - to check whether the amount of the calculated tax changed during the challenge tax audit of the tax declaration for the previous reporting period. If, taking into account the results of a challenge tax audit, the control ratio is not performed, then in accordance with Article 88 of the Tax Code of the Russian Federation, send the taxpayer to submission within five working days of explanations 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:
- 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.
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 Calculation of the fact of irregular or incompleteness of reflection of information, as well as errors leading to incline or overestimation of the tax amount to be transferred, the tax agent is obliged to make the necessary changes and submit to the Tax authority the refined calculation 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 Public Income Taxes, in accordance with paragraph 4 of Article 230 of the Tax Code of the Russian Federation, are submitted to the tax authorities Appendix N 2 to the tax declaration "Information on the income of an individual paid to him 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, the refined tax declaration is submitted 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.The increased rate applies to revenues paid to the participants, starting 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.
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.
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 From 11/24/2014 N 366-FZ "On Amendments to Part Two of the Tax Code of the Russian Federation and Separate 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), changes entered into force on January 1, 2015 of the year.
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 on income received in the form of dividends from Russian and foreign organizations russian organizationsnot 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 depositary receipts, the tax base 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.
"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, in relation to income from operations with securities and securities payments (coupons, dividends on Russian organizations), which present information on income 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, it 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 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 on their statements about the certificate of received individuals income 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 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 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 russian legislation About 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, Or the income tax on the foreign organization was calculated and retained during the events tax controlThe person who has the actual right to receive this income is entitled to apply for tax reimbursement with the provision of documents specified in this article to the tax authority at the location of the tax agent on the basis of paragraph 4 of Art. 312 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 purposes of chapter 25 of the Tax Code of the Russian Federation, under debt obligations are subject to loans, commodity and commercial loans, loans, bank deposits, bank accounts or other borrowings regardless of the method of their design.Interest on debt liabilities are included in nonealization expenses Based on 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 limit values interest rates on debt obligations, 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 more minimum meaning Interval of limit values | 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 loan agreements 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 answer the concept of a controlled transaction, may arise tax risks. 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 of the organization, in the subsequent reporting period, compared with the previous recalculation of expenses in the form of interest for the previous reporting period is 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 for 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, due to the change in the official courses of foreign currencies to the ruble of the Russian Federation established by the Central Bank RF, from July 1, 2014, for the last number of reporting (tax) period, which is determined by 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 material expenses In the total 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 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). 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 income of foreign organizations) "increased initial cost 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. Your choice should be fixed 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 can take to tax accounting for free received and not amortized property market valuedefined 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 NK RF Income from the sale of other property (except valuable papers, products 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 civil rights and responsibilities (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 according to the agreement established by the agreement, the course of the conditional monetary units at the date of implementation (posting) of goods (works, services), property rights, does not correspond to the virtually received (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 duties.
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 the service business trip and use by the employee of personal transport (cars, motorcycle) for travel to the community location 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 foreign state, in the territory of which relevant expenses, and (or) documents, indirectly confirming the costs produced (including the customs declaration, the orders for a business trip, travel documents, a report on the work performed 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 the submission officerwhich is entrusted with accounting.
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 preparation 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 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.
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 Standard Accounting, in our opinion, when making primary accounting documents in electronic form, an organization can use any 63-FZ "On Electronic Signature" (hereinafter referred to as Federal Law "(hereinafter referred to as Federal Law N 63-FZ).
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, provides for the use of electronic digital signature, A strengthened qualified electronic signature is used 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 preparation 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, according to which the established limitation period has expired, as well as debts on which, in accordance with civil law, the obligation is discontinued due to the impossibility of its execution. , on the basis of an act state Body or liquidation of the organization.
Article 196 of the Civil Code of the Russian Federation found that total time The limitation of 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 of the right of the demand of the debt, the Ministry of Finance of Russia reports that the specified 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 employees labor books or inserts in them, including 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. Non-compliance with written form or requirements 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 wage Industrial personnel and contributions are not included in direct costs?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 been made to accounting policies for tax purposes, the cost of direct expenses excluded the salary of personnel participating in the production process, and insurance premiums 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 manufacturing technological cycle finished products, Changing the production plan, stopping individual units and installations, 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: Official tasks, expense reports, Railway tickets, air tickets, hotel accounts.
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 selection of a period in which the corresponding amounts of receivables are taken into account in the cost of expenses, contradicts the provisions of tax legislation, therefore 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.
What will be income tax in 2015 depends on the final financial results of the organization's 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 reduce the tax rate for individual categories of 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% are the incomes of foreign organizations that are not related to activities in the Russian Federation through the permanent representation, from the use, maintenance or lease of mobile vehicles 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), revenues of foreign organizations that are not related to activities in the Russian Federation through a permanent representation, with the exception of revenues to which other tax rates apply (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 to the Tax Inspectorate:
- 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 In the income of 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. By general rule Dividend tax 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 most organizations in counting the amount of income tax worth use the rate of 20%. Some business entities are entitled to use a reduced or even zero rate. Such a benefit to obtain it requires strict compliance with a number of conditions, and throughout the entire period of accrual. The slightest violation - financial results will be addressed using a total 20 percent income tax.
Tax today
Taxation of profit, as the result of the functioning of organizations - legal entities or entrepreneurs, is an important point of replenishing the treasury, primarily local. Only 2% of the funds received enroll in the federal treasury. The collection is not easy in counting the amount and reporting. The calculation procedure is registered in the 25th chapter of the NK.
Regional laws and regulations establish a list preferential categories. In addition, the Ministry of Finance is regularly published, which are not direct laws, but are actively used by enterprise accountants in terms of determining the amount of tax, the amount of the income rate and the reporting method on it.
Taxpayers identified:
- domestic companies, except for those that use ENVD, "Simplified", Agricultural Tax in their work, organized a gambling type of business and some others;
- companies of foreign origin who receive income in Russia or have representative office on its territory, branches.
At the same time, some Yurlitz in 2015 were exempt from paying (that is, they use a zero tax rate for the profits of organizations):
- enterprises applying UTII, gambling institutions do not pay the collection only on that profits in respect of which special services are used;
- under the "simplified" and the ESHN fee is paid not from the sale of goods, but from dividends and securities;
- foreign companies that organized the Olympic Games in the Russian Federation did not pay the tax, and today this benefit is valid for the organizers of the Football Championship, which will be held in 2018;
- Central Bank of the Russian Federation;
- organizations providing medical and / or educational services.
Betting size in 2015
The tax rate is the percentage charged in favor of the state from the profit of the legal entity - is 20%. However, other values \u200b\u200bare used:
Companies that are residents "special economic zone", It is entitled to take advantage of the reduced rate. This becomes possible if the rules are observed: the management is carried out in the same area, the cost accounting / income is separate. Then the rate will be no more than 13.5%.
Companies involved in investment projects also use reduced rates.
Operations with obligations, rather, the profits with them are subject to different rates:
- Interest on bonds issued by the state (municipality) until 01/20/1997 - the rate is equal to 0%.
- Interest on bonds of the 1999 currency loan, which were issued to resolve the debts of the USSR and external debts of the Russian Federation - 0%.
- Interest on securities (municipal), issued until 2007 at least a three-year term - 9%.
- Interest from bonds until the end of 2006 coated at the expense of the mortgage - 9%, after 2006 - 15%.
- Interest on the securities of the state and the municipality - 15%.
- Revenues received by the founders of the trust board with a coating due to the mortgage until the end of 2006 - 9%, after - 15%.
For foreign enterprises - legal entities there are specific income tax rates obtained through representation:
- Providing for rent, use in production needs, content, operation of the vessel, aircraft, equipment, vehicle For the transport of goods - 10%.
- All other types of revenues of a foreign company are subject to a total rate - 20%.
Medical I. educational institutions To use zero rates, conditions must comply with:
- availability of a license;
- income from such activities exceed 90% of all incomes;
- the staff has at least 15 people;
- the institution does not conduct monetary operations with promissory bills;
- in medical institution More than half of the staff must have certificates of specialists.
Compliance with these conditions is very important when using a 0% bid. If in the tax period there is a violation of at least one paragraph, the tax for the entire year (quarter, half of the year) is recalculated at a total rate - 20%.
Changes of this year
Letter of the Ministry of Finance clarifies that since 2015 dividends or income from participation (share) in other companies are subject to 13 percent tax. In the new declaration - tax reporting - these changes are not taken into account, not added to the corresponding graph.
Consequently, the rate of 13% applies to dividends:
- last year paid - a rate of 9% (line 022);
- obtained and paid in 2015 - the rate of 13% (line 023).
Below, in line 091, the amount of dividends is indicated. It is necessary to fill it in mind the changes: part of the dividends will be calculated at a rate of 13%, and part is 9%. The final amount is entered into the string 100.
Otherwise, the income tax rate remained the same, as in 2014. Be sure to take into account the presence of benefits from the organization. When filling out the declaration, they are specified in a special line. To get the right to use reduced rate Or not to pay the fee of the Organization presents in the FTS confirmation in the form of documents.
Yu. A. Beltetskaya
Expert of the magazine "Profit Tax: Accounting for income and expenses"
From 01/01/2015, the changes and additions made to the challenge entered into force. 25 Tax Code of the Russian Federation by the following federal laws:
What are the rules of ch. 25 TI RF touched these changes? You will learn about this from this article.
Income and expenses
Course and summits
From 01/01/2015, the norms of the NK of the Russian Federation, dedicated to the sum of the differences ( p. 11.1 Art. 250., pP. 5.1 paragraph 1 of Art. 265., p. 7 tbsp. 271., p. 9 tbsp. 272., paragraph 5 of Art. 273 NK RF, as well as abz 4 tbsp. 316 NK RF). Thus, the disappearance of the tax accounting of the concept of "summable differences" brings it closer to it (according to this article of income (expenses)) with accounting records (from which this concept was excluded for a long time).In addition, there is a new edition p. 11 art. 250. and pP. 5 p. 1 Art. 265 NK RFfrom which it follows that positive and negative exchange differences There are not only due to changes in the official exchange rate of foreign currency to the ruble established by the Bank of Russia. These differences also arise in connection with the change in the course of foreign currency (conditional monetary units) to the ruble of the Russian Federation established by law or agreement of the Parties, if the cost of claims (obligations) payable in rubles is determined in this foreign currency (conditional monetary units) So the course.
The procedure for recalculating income, expenses and requirements (obligations) expressed in foreign currency ( paragraph 8 of Art. 271. and p. 10 art. 272 NK RF). In particular, obligations and requirements in foreign currency must be counted in rubles at the rate of the Bank of Russia at the date of termination (execution) of requirements (obligations) and (or) for the last number current month Depending on what happened before (until 01.01.2015 – For the last number reporting (tax) period ).
In addition, in the above-mentioned norms, the procedure for recalculating the cost of claims (obligations) to be paid in rubles is enshrined in the foreign currency (conditional monetary units). If, during the revaluation of this cost, a different course of foreign currency, established by law or agreement of the parties, recalculate income, requirements (obligations) is made in this course.
(Changes applied Law No.81-FZ..)
note
According to h. 3 tbsp. 3 of the Law No.81-FZ. Revenues (expenses) in the form of a summary difference arising from the taxpayer on transactions concluded before 01.01.2015, taken into account in order to tax returns in the manner prescribed until the day of the law enters into force.
Revenues and expenses on debt obligations
From 01/01/2015, the procedure for accounting for interest on debt obligations set out in art. 269 \u200b\u200bNK RF.First, the name of the article itself has changed. It was: "Features of attributing interest on debt obligations to expenses", and became: "Features of accounting for interest on debt obligations for tax purposes". That is, now in the norm, the order of reflection is not only expenses, but also income.
Secondly, p. 1. and p. 1.1 set forth in the new edition and introduced p. 1.2. and p. 1.3. Installed general rule: on debt obligations of any kind of income (expense) are percentages calculated. based on the actual rate . An exception is controlled transactions. In this case, the income (consumption) recognizes the percentage calculated on the basis of the actual rates, taking into account the provisions section. V.1 NK RF. Wherein special rules operate to determine income (expenses) in the form of interest on debt obligations, if one of the parties of the controlled transaction is the bank ( p. 1.1 - 1.3 tbsp. 269 \u200b\u200bNK RF).
(Changes applied Law No.420-FZ..)
note
Paragraph 2 269 \u200b\u200bNK RF Not changed, it means that the rules relating to the controlled debt remained the same.
Amortized property
IN paragraph 3 of Art. 256 NK RF Four cases are listed when fixed assets are excluded from amortized property. This year, this list remained the same, but the two positions made a refinement.Firstly, everyone is also derived from the amortized property of fixed assets that are in solving the management of the Organization for reconstruction and upgrades of the duration of over 12 months. However, an exception has appeared from this rule: if the fixed assets in the process of reconstruction or modernization continue to be used by the taxpayer in activities aimed at obtaining income, depreciation is accrued in them in the same order.
Secondly, as before, the fixed assets transferred (received) under contracts for free use are dropped out of the amortized property.
Since 2015, this rule has made an exception for OS facilities transferred to free use (in cases where the taxpayer must do this in accordance with the legislation of the Russian Federation) to the following structures:
- authorities of state and management and local self-government bodies;
- state and municipal institutions;
- state and municipal unitary enterprises.
In other words, transferring fixed assets to the fulfillment of the funds to the specified structures, the organization will charge the depreciation on them, which is taken into account in the calculation of the taxable income tax base, although the OS object ceases to be used in activities aimed at extracting income ( p. 4 art. 256 NK RF).
In addition, the costs associated with gratuitous provision of property (works, services) by these bodies and enterprises (in cases where such a taxpayer is established by the legislation of the Russian Federation), are taken into account as part of other expenses. This follows from the executions from 01.01.2015 pP. 48.7 p. 1 Art. 264 NK RF.
(Changes applied Law No.382-FZ..)
Material costs
Since 2015, the following changes have been made regarding reflection in the tax accounting of material expenses.First, the norm was raised, providing for the use of the Lifel method. The corresponding amendments are made to paragraph 8 of Art. 254 NK RFgoverning the procedure for determining the size of material expenses in the write-off of raw materials and materials used in production and pP. 3 p. 1 Art. 268 NK RFestablishing rules for determining the cost of purchased goods when implementing them. Note that in accounting, the Lifeth method is excluded from 01/01/2008.
Secondly, from January 1, 2015, the cost of free of charge received property can be included on vacation costs in production or implementation.
Disputes arose to the specified date regarding this operation. The fact is that according to art. 250 NK of the Russian Federation In particular, income in the form of free property (works, services) or property rights (work, services) or property rights are recognized in non-dealer income. p. 8.), in the form of the value of materials or other property obtained as a result of dismantling or disassembly when eliminating the fixed assets derived from the operation ( § 13.), in the form of the value of excess MPZ revealed during the inventory ( p. 20.).
In the last two cases, the former editors abz 2 p. 2 Art. 254 NK RF allowed the cost of the MPZ, previously accounted for in the composition of non-revenue income, to write off into material costs. Since 2015, this rule is set forth in a new edition, which allows the cost of the MPZ in the form of property obtained free, reflect in material expenditures in which this cost is included in the income in the manner prescribed paragraph 8 of Art. 250 NK of the Russian Federation.
Note that sometimes the cost of free property is not taken into account in the composition of income (for example, when receiving property from a participant in the Company as a contribution to an increase in net assets of the organization). Then the costs in the form of the value of such property during its vacation in production should not be reflected in the cost of expenses.
Third, the taxpayer for income tax purposes can independently choose a method for taking into account the cost of acquiring property that is not amortized.
According to pP. 3 p. 1 Art. 254 NK RF The following costs include the material expenses of the taxpayer: to acquire instruments, devices, equipment, devices, laboratory equipment, workwear and other means of individual and collective protection provided for by the legislation of the Russian Federation and other property that is not amortized. The cost of such property is included in the composition of material expenses in the full amount as commissioned.
From 01/01/2015 This rate is supplemented by the Regulations according to which in order to write off the value of the named property for more than one reporting period, the taxpayer it is entitled to determine independently 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.
If the taxpayer decides to take advantage of the right, he needs to reflect this moment in accounting policies.
Note that the norm in the new edition applies to property, commissioned Starting from 01/01/2015 (that is, it applies to property that could be acquired before the specified date, but commissioned in 2015).
(Changes applied Law No.81-FZ..)
Labor costs
As for labor costs, then art. 255 NK RF From 01/01/2015 the following changes occurred.First, the rules in which were mentioned labor costs stored by employees at the time of vacation provided for by the legislation of the Russian Federation ( clause 7.), as well as at the time of school leaves ( § 13.). Now in these norms it is said about expenditures in the form of average earnings stored by employees at the time of the specified vacations.
Secondly, rewritten p. 9 tbsp. 255 NK RFthat in the root changed its essence itself. Recall that in the old editorial office, it was about the accruals of employees released due to the reorganization or liquidation of the taxpayer, a reduction in the number or staff.
Now to labor costs for applying GL 25 NK RF relate accrued to the dismissed employees , among other things, in connection with the reorganization or liquidation of the taxpayer, the reduction of the number or staff of the taxpayer employees. It is refined, which is understood under the specified accruals in order to use p. 9 tbsp. 255 NK RF. This, in particular, weekend benefits 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.
It should be noted that the new edition of the named norm will take a lot of issues, which until 01/01/2015 arose in practice when paying output benefits associated with dismissal (including on their own or by agreement of the parties). For example, as follows from the clarification of the FNS ( Letter of 07/28/2014 No.GD -4-3 / [Email Protected] ), one of the conditions for the inclusion of payments in favor of the employee to expenses was their production nature and the presence of communication with the work regime and working conditions. Therefore, the cost of payment of remuneration (output benefits) when dismissing the employee, established by the Agreement of the Parties, was very risky in the expenditures.
Based on the new edition p. 9 tbsp. 255 NK RF Now the amounts of any weekend benefits can be safely included in the costs for income tax purposes (provided that they are provided for by labor (collective) agreements or relevant agreements).
(Changes applied laws No.366-FZ. and № 382-FZ..)
Assignment of right requirements ...
... before the date of payment
According to p. 1 Art. 279 of the Tax Code of the Russian Federation When concession by the taxpayer-seller applied by the method of accrual, the rights of debt claim to a third party before the onset stipulated by the contract for the sale of goods (works, services) lifetime payment The negative difference between the income from the realization of the rights of the debt and the value of the goods (works, services) is recognized as a damage to the taxpayer.From 01/01/2015 the amount of the loss taken for the purpose of taxation of the profit is determined by the new rules. It may not exceed the amount of interest that the taxpayer would pay for a debt obligation equal to the income from the assignment of the right of claim, for the period from the date of the concession to the date of payment provided for by the Sales Agreement. The calculation is made (by choosing a taxpayer):
- based maximum bet the percentage set for the corresponding type of currency p. 1.2 Art. 269 \u200b\u200bNK RF;
- based on the interest rate confirmed in accordance with the methods provided for section. V.1 NK RF.
... after the date of payment
From 01/01/2015 in accordance with the changes made to p. 2 art. 279 of the Tax Code of the Russian Federation, when concession by the taxpayer-seller, the right demands of debt to a third party after the onset reflected in the Treaty lifetime payment The negative difference between the income from the realization of the right of the debt claim and the cost of the implemented product (works, services) is recognized as a loss of concession of the right of claim at the date of concession right Requirements .Note that before the changes, the designated norm provided for accounting a loss not at the same time, and in two stages: 50% loss - At the date of concessions, the right demand, 50% - after 45 calendar days from this date.
... recognized by the controlled transaction
IN article 279 of the Tax Code of the Russian Federation introduced new § 4.. According to this norm, when assigning the right to demand a debt before the date of payment provided for by the contract for the sale of goods (works, services) in the event that a concession transaction is recognized controlled, its actual price is considered to be a market subject to the provisions p. 1.the same article.If the concession transactions are controlled by the REQUESS after the date of payment under the contract or transaction further assignation right requirements , the price of such transactions is determined taking into account the provisions section. V.1 NK RF.
(Changes applied laws No.81-FZ. and № 420-FZ..)
Property Management Treaty
From 01/01/2015 amended art. 276 of the Tax Code of the Russian Federationdevoted to the peculiarities of determining the tax base of the participants of the contract trust management property.Subparagraph 3 of paragraph 2 of this article provides for the rules for accounting income and expenses for operations with securities and operations with financial instruments urgent transactions by the founder of trust management, which is a beneficiary.
IN paragraph 3 of Art. 276 of the Tax Code of the Russian Federation The features of determining the tax base of the participants of the Trust Management Treaty of Property are reflected in the event that, under the terms of the contract, the founder of trust management is not a beneficiary or more than one beneficiary is established.
(Changes applied Law No.420-FZ..)
Dividends
Responsibilities of the Tax Agent to Hold Dividend Tax
From 01/01/2015 entered into force h. 2. and 3 tbsp. 3 of the Law No.167-FZ..According to h. 2. Russian organizations who actually received income in 2014 in the form of dividends on shares, from which the income tax was not retained by the tax agent, are required alone calculate the tax in the order determined paragraph 5 of Art. 275 NK RFand pay it to the budget within the time set for submitting the annual declaration for the specified period. According to p. 4 art. 289 NK RF This period corresponds to March 28, following the expired tax period. However, since in 2015 this date coincides with the non-working day off (Saturday), the payment period is transferred as of March 30, 2015 .
As for the depositories, the income in the form of dividends in 2014 by Russian organizations in 2014, the rights to which are taken into account by these depositors, and who did not hold the tax on them, they are obliged to submit information about such payments to the tax authorities before January 31, 2015 ( h. 3.).
The date of receipt of income in the form of dividends entered in non-monetary form
Paragraph 4 of Art. 271 NK RF (Recall, the specified article regulates the procedure for recognizing income under the method of accrual) is supplemented pP. 2.1. This norm is established that for income in the form of dividends obtained in a non-monetary form, the dates of his recognition are:- date of receiving real Estate According to the transmission certificate or other document on the transfer (confirming the transfer) of this property;
- the date of the transition of ownership of other property (including securities).
(Changes applied Law No.366-FZ..)
Dividend income rate
From 01/01/2015, the income profit tax rate increased in the form of dividends from Russian and foreign organizations by Russian organizations, from 9 to 13%. In addition, the new tax rate applies to income in the form of dividends on shares, the rights to which are certified by depositary receipts. Relevant adjustments are made in pP. 2 p. 3 Art. 284 NK RF.(Changes applied Laws No.420-FZ.and № 366-FZ..)
The procedure for calculating tax and advance payments
About changing the payment of advance payments
As a general rule set forth in p. 2 art. 286 NK RF, advance payment tax payments are listed according to the resultsI quarter, half of the year and nine months, plus monthly payments within each block. However, the organization can voluntarily go to pay monthly advance payments based on the actually received profits. In this case, the reporting periods will be recognized a month, two months, three months, etc. Before the end of the calendar year. The organization should notify the tax authority about this no later than December 31 of the year preceding the tax period in which the transition to this system of payment of advance payments occurs.
If the organization wants to return to general order Assigning advance payments, it can only make it from next year. At the same time before making changes to p. 2 art. 286 NK RFOn 01.01.2015, the named norm did not contain the provisions that bind to notify the tax authority about the reverse transition before the tax period. Now this gap is eliminated, and such a duty is directly spelled out in the law.
In addition, it should be borne in mind that when the taxpayer transitions, calculated monthly advance payments, based on the actually received profits, on the payment of monthly advance payments during the reporting period, the sum of the specified monthly payment payable in the first quarter of the tax period is taken equal to one third of the difference between the amount The advance payment calculated on the basis of nine months and the sum of the advance payment calculated by the first half of the previous tax period.
(Changes applied Law No.366-FZ..)
Advance payments and shopping fee
Law No.382-FZ. supplemented h. II NK RF New gL 33 "Shopping"where the right of municipalities is enshrined in their territory a trade fee paid by organizations and entrepreneurs who carry out activities in these territories using trading facilities. The collection rates are established by the regulatory legal acts of municipalities (the laws of the cities of the federal significance of Moscow, St. Petersburg and Sevastopol) in rubles per quarter, based on the object of trade or its area.On the territory of Moscow, St. Petersburg and Sevastopol, the trading fee can be introduced not earlier than July 1, 2015, in other territories - only after the adoption of the relevant Federal Law ( p. 4 art. 4 of the Law No.382-FZ.).
Note that the amount of the organization's trading collection is not taken into account in expenditures for tax purposes according to p. 19 art. 270 NK RF. However, they have the right to reduce the amount of income tax (advance payment), calculated on the basis of the tax (reporting) period credited in consolidated budget The subject of the Russian Federation, which includes a municipality in which the specified collection is established, on the amount of trading collection, actually paid from the beginning of the tax period to the date of payment of the tax (advance payment). This is stated in p. 10 art. 286 NK RF. It should be noted that the provisions of this norm are not applied if the taxpayer did not submit an notice of registration as a payer of the trading collection.
Securities operations
We will call the highlights concerning the rules regulating the operations with securities that need to be considered payers for income tax starting from 01/01/2015.IN chapter 25 of the Tax Code of the Russian Federation introduced new art. 299.5., establishing the procedure for determining the income and expenses of issuers of Russian depositary receipts. Features of taxation of operations with depositary receipts and represented securities are reflected in the following standards: p. 2 art. 275., paragraph 8 of Art. 280., pP. 2 p. 3 Art. 284., art. 299.5., p. 2.2 Art. 309 of the Tax Code of the Russian Federation. The procedure for determining the price of the security ( art. 280 NK of the Russian Federation). According to pP. 2 p. 11 The specified norm in the case of a transaction with contaminated securities through a Russian or foreign trade organizer for tax purposes is recognized as the actual price of the implementation (acquisition) or other disposal of securities.
If the valuable paper is obtained by the taxpayer for free or detected as a result of inventory, its value for tax accounting purposes, including in the case of subsequent implementation (disposal), is determined based on the market (calculated) value established in accordance with art. 280 NK of the Russian Federation (h. 7 art. 329 NK RF).
From 01/01/2015, in the implementation of securities, the flow rate is recognized as the price of acquiring realized securities, calculated taking into account the method of accounting for securities - FIFO chosen by the taxpayer - FIFO or by the cost of a unit. Lifel method will not be used ( h. 3 tbsp. 329 NK RF).
In addition, the Tax Code of the Russian Federation is supplemented by the norms regulating the order of taxation of securities in the event of a partial repayment of their nominal value during the treatment period ( p. 3 art. 271., pP. 7 p. 7 Art. 272., art. 280 NK of the Russian Federation).
(Changes applied Law No.420-FZ..)
On preferential tax modes
For participants in the free economic zone (FEZ), as well as residents of the territories of an advanced socio-economic development (OSER) from January 1, 2015, tax preferences begin to be effective. Relevant changes in B. gL 25 NK RF Made laws No.379-FZ.and № 380-ФЗ..IN article 284 of the Tax Code of the Russian Federationwhich is defined by tax rates, introduced new norms - p. 1.7and 1.8 . In addition, a new article appeared - 284.4 . According to the provisions of these legal norms established zero The income tax rate to be credited to the federal budget. In addition, reduced limit Tax rates paid to the budgets of the subjects of the Russian Federation:
In accordance with the Federal Law of November 29, 2014 No. 377-FZ, the territory of the Republic of Crimea and the city of federal significance Sevastopol was recognized as such.Legal regime of Osirers territories in the Russian Federation, measures state support And the procedure for carrying out activities in such territories is determined by the Federal Law of December 29, 2014 No. 473-FZ.
