"Financial newspaper. Regional edition", 2008, N 12

Material benefit is a separate type of income, determined in accordance with Art. 212 Tax Code. According to paragraph 1 of Art. 212 NK RF, it may arise in cases:

savings percentage for the use of borrowed (credit) means obtained from organizations or individual entrepreneurs, with the exception of operations with bank cards during the interest-free period established in the bank card provision agreement;

the acquisition of goods (works, services) within the framework of civil contracts among individuals, organizations and individual entrepreneurs who are interdependent in relation to the taxpayer;

acquisition valuable papers At the price below the market.

Thus, the material benefit occurs if an individual acquires ownership of anything or orders anything to more favorable conditionsthan installed for all other buyers or consumers.

By virtue of Art. 210 Tax Code Revenues in the form of material benefits are subject to inclusion in tax base by ndfl. Tax base for income in the form of material benefits listed in paragraph 1 of Art. 212 Tax Code, is defined as:

exceeding the amount of interest for the use of borrowed (credit) means expressed in rubles, calculated on the basis of the 3/4 of the current refinancing rate established by the Bank of Russia at the date of receipt of such funds over the amount of interest, calculated on the basis of the treaties;

exceeding the amount of interest for the use of borrowed (credit) means expressed in foreign currency, calculated on the basis of 9% per annum, over the amount of interest, calculated on the basis of the contract conditions.

The determination of the tax base upon receipt of income in the form of material benefits, expressed as saving percentage in obtaining borrowed (credit) funds, is carried out by the taxpayer in the time defined by PP. 3 p. 1 Art. 223 of the Tax Code of the Russian Federation, but at least once in the tax period established by Art. 216 Tax Code.

When receiving an income taxpayer in the form of material benefits specified in paragraphs. 2 p. 1 Art. 212 of the Tax Code of the Russian Federation, the tax base is defined as an excess of the price of identical (homogeneous) goods (works, services) sold by persons who are interdependent in relation to the taxpayer, under normal conditions, non-interdependent persons over the prices of implementing identical (homogeneous) goods (works , services) taxpayer.

When receiving an income taxpayer in the form of material benefits specified in paragraphs. 3 p. 1 Art. 212 Tax Code of the Russian Federation, the tax base is defined as excess market value securities determined taking into account the limiting border of the oscillations of the market price of securities over the amount of the actual expenses of the taxpayer for their acquisition.

The procedure for determining the market price of securities and the limit border of the oscillations of the market price of securities is established by the federal body engaged in regulating the securities market.

Consider the types of material benefits.

Material benefit from interest savings

If the funds were obtained under an interest-free loan agreement, the borrower saves interest, therefore, receives income from which NDFL is held. The material benefit of saving percentage arises in the case when the terms of the loan agreement or the loan agreement imply interest, but their value is less than 9% (according to the exchange loan) or 3/4 of the refinancing rate of the Bank of Russia, established at the date of receipt of borrowed funds ( on a ruble loan).

Note! From January 1, 2008, for calculating the material benefit on borrowed (credit) funds received in rubles, the refinancing rate of the Bank of Russia will be taken into account on the date of actual income generation. In addition, to determine the tax base for material benefit from the savings percentage in obtaining borrowed (credit) funds, calculate, hold and transfer a deserved tax in budget System Russian Federation There will be tax agents.

In connection with the LC in the Tax Code, changes in income in the form of material benefits will not recognize the material benefit, obtained from the savings on interest for the use of borrowed (credit) funds for new construction or the acquisition of residential houses in the Russian Federation, apartments, rooms or a share in the Russian Federation (Share ) In them, if the taxpayer has the right to receive property tax deductions in accordance with PP. 2 p. 1 Art. 220 Tax Code.

So, the amount of material benefits from saving percentage for the use of borrowed funds depends on the accounting rate. Material benefit occurs when the percentage of borrowed funds below 3/4 of the refinancing rate operating at the date of receipt of the money (Art. 212 of the Tax Code of the Russian Federation).

Calculation of the amount of material benefits obtained in the form of savings percent tax periodIt is recommended to produce in the following order: first determines the amount of interest fee for the use of borrowed (credit) means based on 3/4 refinancing rates established by the Bank of Russia, according to ruble funds (based on 9% per annum for currency funds) by the formula:

C1 \u003d ZS X PCB X D: 365 (366) days,

where C1 is the amount of the interest rate on the basis of the 3/4 of the current refinancing rate of the Bank of Russia at the date of issuance of funds;

ZS - the amount of borrowed (credit) funds in use during the relevant number of days in the tax period;

PCB - the amount of interest in the amount of the 3/4 of the current refinancing rate of the Bank of Russia at the date of receipt of rural borrowed funds;

D - the number of days of finding borrowed funds in the use of the taxpayer from the date of issuance of a loan (loan) until the day of payment of interest or return loan amount (loan).

Then, the amount of interest rates made according to the conditions of the loan agreement (credit), C2, is submitted from the resulting amount C1. At the same time, the amount of interest paid by the borrower on the basis of the terms of the contract is calculated in accordance with the procedure for its payment provided for by the relevant contract. The tax base is determined in the amount of the obtained positive difference from the subtraction made: C1 - C2 \u003d MV.

Example 1.. An employee of the organization on February 1 issued a loan in the amount of 50,000 rubles. For a period of three months at 5% per annum. According to the terms of the contract, the borrower pays interest simultaneously with the repayment of the loan amount at the office of the organization on April 30. The refinancing rate established by the Bank of Russia at the date of issuance of borrowed funds to the physical person is 10%.

Calculate the amount of material benefits.

1. We define the amount of interest fee for using borrowed funds based on 3/4 refinancing rates established by the Bank of Russia:

C1 \u003d CS X PCB X D / 365,

where ZS \u003d 50,000 rubles;

PCB \u003d 3/4 x 10% \u003d 7.5%;

D \u003d 28 + 31 + 30 \u003d 89 (days);

C1 \u003d 50,000 x 7.5% x 89: 365 \u003d 914.38 (rub.).

1. We define the amount of interest rates made according to the terms of the loan agreement: C2 \u003d 50,000 x 5% x 89: 365 \u003d 853.42 (rub.).
2. Calculate the amount of material benefits: MV \u003d C1 - C2 \u003d 914.38 - 609.59 \u003d 60.95 (rub.).
3. We calculate the amount of tax upon receipt by an individual of income in the form of material benefits: NDFL \u003d 60.95 rubles. x 35% \u003d 21 rubles.

If, under the terms of the contract, the borrower pays interest for the use of a loan (loan) at the time of repayment of the loan (loan) and this date falls on the following tax period, then the calculation of material benefits and tax is made on December 31.

Material benefit from the purchase of goods

Such material benefit arises if purchase and sale transactions are performed between interdependent persons specified in Art. 20 of the Tax Code of the Russian Federation, for example, if the organization sells goods to its employee at a price lower than the market. The income in the form of material benefits is defined as the difference between the price at which the goods (work, service) was implemented by the taxpayer, and the market price of an identical product (work, services).

According to PP. 3 p. 1 Art. 223 Tax Code of the Russian Federation of the date of actual income is recognized by the day of the purchase of goods, performing work or the provision of services. NDFL is held at different rates: for tax residents of the Russian Federation - 13%; For persons who are not so, 30%.

If it is impossible to keep the tax agent tax for one month from the date of the actual sale of goods (works, services) interdependent persons In writing to report this in tax authority At the place of its accounting.

Example 2.. Organization manufacturing furniture sold finished products own production (Cabinet) to your employee for 5000 rubles. It usually implements such cabinets at a market price - 6000 rubles. Suppose an employee has no right to standard tax deductions.

NDFL is subject to the difference between the cost of the cabinet, according to which he sold an employee, and the cost of implementing third-party buyers. This difference will be 1000 rubles. (6000 rub. - 5000 rubles.).

The amount of tax subject to retention from the employee is 130 rubles. (1000 rub. X 13: 100).

Material benefit from the acquisition of securities

Articles 142, 143 of the Civil Code of the Russian Federation, it was determined that a document certifying the established form and obligatory details of property rights, the implementation or transfer of which is possible only upon presentation. Securities include: state bond, bond, bill, check, deposit and savings certificates, bearer banking book, cavaria, action, privatization securities and other documents that are related to securities and in accordance with the procedure established by Papers.

Material benefit derived from the acquisition of securities (acquired in accordance with Federal law From 22.04.1996 N 39-FZ "On the securities market"), arises:

if securities received free of charge;

if securities are purchased at prices below market.

The procedure for calculating the market price of emission securities and investment shares of mutual investment fundsallowed to appeal through trade organizers approved by the Resolution Federal Commission According to the securities market of 24.12.2003 N 03-52 / PS.

The calculation and payment of the income tax in the form of material benefits from the acquisition of securities is made by the tax agent when selling securities to the individual.

Upon receipt of the income taxpayer in the form of material benefits received from the acquisition of securities, the tax base is defined as an excess of the market value of the securities determined, taking into account the limit border of the oscillations of the market price of securities, over the sum of the actual taxpayer's expenses for their acquisition. The date of receipt of the income taxpayer in the form of material benefits is the day of acquiring securities (PP. 3 of paragraph 1 of Art. 223 of the Tax Code of the Russian Federation). When calculating the tax base at the indicated income, the market value of securities should be determined according to the letter of the Ministry of Finance of Russia dated January 26, 2005 No. 03-05-01-04 / 11 at the date of the transaction, since it was for this date the buyer decided to commit.

With durable transfer of securities, taxable income is the material benefit, equal to the market value of such securities, since the cost of their acquisition is zero.

The calculation and payment of the tax when buying securities is made at a rate of 13% (non-residents - 30%). In order to claims NDFL The date of actual income is recognized as the day of the acquisition of securities.

If the tax is inhabit that the tax agent is obliged to report this in the tax authority in writing within a month.

If the material benefit is obtained from the acquisition of securities in other individuals in accordance with the civil contract, the calculation and payment of tax is carried out on the basis tax Declarationsupplied at the place of residence of the taxpayer.

Example 3.. An employee of JSC acquired 10 shares of his company at a price of 2000 rubles. a piece. The market value of these securities at the date of conclusion of the transaction, taking into account the limiting border of the oscillations of the market price of 3000 rubles. per share.

The material benefit received by the employee will be 10,000 rubles. .

Tax Consultant

CJSC "BKR Intercom-Audit"

IN lately The sale of goods to the population on credit received widespread. And few of the buyers suspect that in such a situation he may have an income called material advantage. In addition, such a benefit may occur, for example, if a loan organization is obtained, as well as in other situations. In this article we will look at the examples what material benefits when it may appear and that in this case must be done.

What is the material benefit?

Article 212 of the Tax Code of the Russian Federation Installed features of calculating revenues obtained in the form of material benefits. IN paragraph 1. Announced article lists cases when it may occur:

1) Saving percentage for the use of borrowed (credit) funds received from organizations or individual entrepreneurs (with the exception of credit card operations during the interest-free period established in the provision agreement credit card);

2) the acquisition of goods (works, services) within the framework of civil law contracts among individuals, organizations and individual entrepreneurs who are interdependent in relation to the buyer;

3) Acquisition of securities at a price below market.

Thus, the material benefit arises in situations where an individual acquires ownership of anything or orders anything on more favorable conditions than those established for all other buyers or consumers.

It is important not to confuse material benefit With income obtained in kind. They are subject to different tax rates of personal income, but let's talk about it too below. Examples of income in general form can be partial or full payment by organizations or individual entrepreneurs for the individual of goods (works, services) or property rights (for example utilities, food, recreation, training), receipt by the individual of goods or the fulfillment of any works in its interests, the provision of services is free of charge.

Now let's analyze each of the types of material benefits in detail.

Save percentage

This is one of the most common types of material benefits. According to pP. 1 p. 2 art. 212 NK RF The interest savings occur in cases where the physical person is provided with a loan or credit, interest on which the minimum less established by law. For ruble funds minimum size Percent is 3/4 refinancing rates established by the Central Bank of Russia. From December 26, 2005, 12% is established in the amount of 12%, it means that the minimum size is 9% (12% x 3/4). For foreign currency, the minimum size is unchanged and always amounts to 9%.

Thus, today, for any funds received by individuals within a loan or loan agreement, a minimum is 9%. If the rate under the contract is less, then the borrower appears income in the form of material benefits.

Example 1.

The organization has provided its employee a loan in the amount of 100,000 rubles. For a period of 1 year with a payment of 4% per annum. In this case, the savings are 5% (9 - 4). Income in the form of material benefits is 5,000 rubles. (100 000 rub. X 5%). The NDFL rate on such material benefits is 35% ( p. 2 art. 224 NK RF). The amount of tax will be equal to 1 750 rubles. (5 000 rub. X 35%).

Suppose that the specified loan is provided for 3 months (from January to March), which is 90 calendar days. Then the amount of tax will be equal to 432 rubles. (1 750 rubles / 365 days. X 90 days).

Now suppose that the contract provides for a monthly loan repayment: 30,000 rubles. In the first two months and 40,000 rubles. In the last. Payment of interest under the loan agreement is made on the last day of each month. According to pP. 3 p. 1 Art. 223 NK RF The date of the actual receipt of income in the form of material benefits under loan agreements (loan) is considered the day of interest on them.

Thus, 100 000 rubles. A physical person will be available for 31 days (70,000 rubles. - 28 days and 40,000 rubles. - 31 days). Based on this, the material benefit in January will be 424.66 rubles. (100 000 rub. X 5% / 365 days. X 31 days.), For February - 268.49 rubles. (70,000 rubles. X 5% / 365 days. X 28 days.), For March - 169.86 rubles. (40,000 rubles. X 5% / 365 days. X 31 days.). Total income in the form of material benefits will be 863.01 rubles. The tax must be paid in the amount of 302 rubles. (863,01 rub. X 35%).

If the loan or loan is taken to acquire a residential building in the Russian Federation, an apartment or a share (share) in them, then the NDFL with material benefits is calculated at a rate of 13% ( p. 2 art. 224 NK RF).

Example 2.

The organization provided interest-free loan to his employee for a period of 2 years in the amount of 1,500,000 rubles. For the purchase of an apartment. The loan is returned after the expiration of the specified period. Here it should be borne in mind that the definition of a tax base for the material benefit arising under loan agreements (loan) is carried out at least once a year ( pP. 2 p. 2 Art. 212 NK RF).

Thus, the material benefit will be 135,000 rubles. per year (1,500,000 rubles x 9%), NDFL is 17,550 rubles. For each year (135,000 rubles. x 13%). It must be remembered that when buying housing an individual, which is tax Resident RF, maybe to its income taxable at a rate of 13%, apply the property tax deduction. Therefore, in such a situation, perhaps the tax does not have to pay.

However, if the sum of the target loan (loan) exceeds the amount actually spent on the acquisition of housing, excessively paid funds will be qualified as used non-purposes. The material benefit of savings percentage on the amount of the target loan (loan) used not on the intended purpose is calculated using the application of the rate of 35% ( p. 1 letters of the Ministry of Defense of the Russian Federation of 31.03.05 No. 03-05-01-04 / 78).

In accounting, loans issued by the Organization to their employees are reflected in the debit of account 73-1 "Calculations with staff for other operations", subaccount "Calculations for loans provided". If a borrower performs a third-party person, then an account is 58-3 " Financial investments", Subaccount" provided loans ". Hold percentage from the employee is made by the debit of account 70 "Calculations with wage personnel" and account loan 73-1. Hold Ndfl at the request of the employee - Debit 70 Credit 68. Operational income of the organization in the form of interest accrued - Debit 73-1. or 58-3 Credit 91-1.

As we have spoken, more and popularity has recently received programs for buying goods on credit. Typically, the amount of interest on them is at least 9%. At the same time there are interest-free credit programs. As a rule, they are provided in cases of acquiring expensive goods under the condition of the initial contribution from 30% and repayment of the loan for six months or the year.

Example 3.

A physical face in January has acquired a car worth 500,000 rubles. On the day of purchase, 200,000 rubles were paid for them, the remaining 300,000 rubles. paid 30,000 rubles. Monthly within 10 months. Thus, for the first month, the material benefit will be 2,293.15 rubles. (300 000 rub. X 9% / 365 days. X 31 days.). For the second - 1,864,11 rubles. (270,000 rubles. X 9% / 365 days. X 28 days.), Etc. As a result, the total amount of income in the form of material benefits will be equal to 12,309,04 rubles, and the tax from it is 4,0308,16 rubles. (12 309.04 rubles. X 35%).

It should be borne in mind that the inclusion of interest in the price of the goods will not affect the amount of income or tax. This is due to the fact that such actions are not reflected in the sales contract and the loan agreement. There are also cases when the bank provided by the Bank is not interestless, but interest pays the seller himself for the buyer. In this case, income occurs in kind.

Exceptions from rules

Material benefit does not appear in cases of obtaining loans from sources that are not legal entities or individual entrepreneurs, such as state authorities or local self-government. In particular, the Ministry of Finance of the Russian Federation explained that in case of receipt of forced displaced persons on a refundable loan, funding is made at the expense of housing federal budget. In this regard, income in the form of material benefits and, therefore, the object of the inclusion of the NDFL does not appear ( Letter of the Ministry of Men RF dated September 16, 2003 No. 03-05-01-03 / 90).

In addition, the material benefit does not occur in cases of disposal by the individual with the credit funds provided under the credit line, on an interest-free basis during an interest-free period established by the Credit Card Treaty ( pP. 1 p. 1 Art. 212 NK RF). At the same time, an important condition is to repay the entire amount of the debt on the credit line until the last day of interest-free period ( Letter of the Ministry of Defense of the Russian Federation of October 10, 2008 No. 03-05-01-04 / 286). This norm also applies to the loan to the holder settlement card In case of insufficiency or absence on its bank account money - Overdraft ( Letter of the Ministry of Defense of the Russian Federation of 10.11.05 No. 03-00-10 / 40).

Accountable means as a hidden loan form

Now imagine another situation. The employee of the organization receives the 1st day under the report of 10,000 rubles. For a month to acquire TMTs. Here are three situations: an employee after a month has not spent the accountable amount, spent partially or completely.

The fact is that when tax audits Inspectors can qualify the granting of the loan as an attempt to mask the loan agreement ( Resolution of the FAS DVO dated December 24, 2003 No. F03-A51 / 03-2 / 2720). In cases of full consumption of accountable amounts, representatives of the tax service are unlikely to have similar questions. If the money is not fully spent, then everything will depend on how large the rest of the returns and how often it happens. Situations where amounts are returned completely unintended, are the most ambiguous, and the decision of the inspector may also depend on how often they arise, as well as the goals for which the money was issued under the report. For example, if the employee fails to purchase a rare product, which is high demand, is a valid reason, and the return of the accountable amounts issued for the purchase of stationery goods looks completely different.

A similar situation may also arise when issuing funds for a business trip to the employee. According to paragraph 11 of the order of reference cash operations In the Russian Federationapproved Letter of the CBR from 04.10.93 No. 18, Issuance of cash under the report on the costs associated with service business trips are made within the amounts due to communified persons. For example, if on the basis of a business trip from the 50,000 rubles. It is only 10,000 rubles, it is necessary, if possible, it is necessary to substantiate in detail the amount issued by the Commanded Officer, the accounting certificate.

And the last case is possible by the qualification of the account as a loan: the issuance of the amount for the report to avoid exceeding the cash limit at the organization's office. Money is usually issued for one day and returned in full.

In all the situations considered, the organization can protect itself in the following way. First, accountable amounts are not a loan, because according to art. 807 of the Civil Code of the Russian Federation Under the loan agreement, cash transfers the borrower. When issuing accountable amounts per employee, the debt is arranging before the employer, which the latter can recover from earnings. Secondly, there is no loan agreement itself, whereas according to art. 808 of the Civil Code of the Russian Federation It must be concluded in writing. And, thirdly, the funds received under a loan agreement can spend a borrower at its own discretion, and accountable amounts are exclusively on the purposes specified in the order.

Who pays NDFL?

What to do a person who has income in the form of material benefits derived from saving percentage for using borrowed funds? As previously clarified tax Service, the amount of such income taxpayer determines independently. At the same time, an individual is obliged to submit a tax return.

If borrowed funds are obtained by an individual under a loan agreement concluded with russian Organization - The source of its revenues, according to which it is recognized as a tax agent, the borrower in coordination with this organization has the right to give it its powers on the calculation of the tax base and the amount of NDFL payable. This can be done on the basis of a notarized power of attorney or power of attorney equivalent to notarized in accordance with the civil law of the Russian Federation. In this case, the Organization - the Tax Agent is recognized as an authorized representative of the taxpayer in relations with the tax authorities ( Letter of the Federal Tax Service of the Russian Federation dated December 24, 2004 No. 04-3-01 / 928).

According to the Ministry of Finance of the Russian Federation, upon receipt by the taxpayer of the specified income, the organization ( individual entrepreneur) based art. 226 NK RF It is recognized as a tax agent regardless of the borrower's appeals to the lender or the presence of notarized powers of attorney ( Letter of the Ministry of Mentab of the Russian Federation No. 03-05-01-04 / 78). That is, the face is obliged to calculate, keep the taxpayer and pay to the budget the appropriate tax amount ( letters of the Russian Federation of the Russian Federation of 11/14/05 No. 03-05-01-04 / 356, 21.11.05 № 03-05-01-04/365 ).

According to p. 4 art. 226 NK RF The tax agent holds the taxpayer from the taxpayer the accrued tax amount due to any funds paid by the tax agent to the taxpayer or on his instructions to third parties. At the same time, the detected tax amount cannot exceed 50% of the amount of payment.

Thus, if the loan has provided a physical face, for example, its employer, then the NDFL from income in the form of material benefits should be retained when paying wages. This species The income needs to be reflected in the tax card of 1-NDFL and in the Help 2-NDFL in code 2610.

If the lender is not a source of paying any other income to an individual, then it cannot hold and list the personal income tax. According to paragraph 5 of Art. 226 NK RFif it is impossible to keep the tax agent from the taxpayer, the tax agent is obliged to report this in writing within one month to the tax authority in writing.

In this case, the calculation and payment of tax on individual income taxpayer does independently on the basis of pP. 4 p. 1 Art. 228 of the Tax Code of the Russian Federation in the manner provided for in this article ( Letter of the Federal Tax Service of the Russian Federation № 04-3-01 / 928, p. 2 letters of the Ministry of Defense of the Russian Federation of 12.07.05 No. 03-05-01-04 / 232).

Sale of goods employee

The following type of material benefit is the sale of goods (works, services) by individuals by organizations and individual entrepreneurs who are interdependent in relation to the buyer ( pP. 2 p. 1 Art. 212 NK RF). There is such income subject to selling goods (work, services) at a lower price than the usual ( p. 3 art. 212 NK RF).

It must be remembered that in our case interdependence may occur only in the following situations ( art. 20 NK RF): One individual is subject to another according to a job position, persons consist in marriage relations, relations of kinship or properties, adopter and adopted, as well as a trustee and crucial, by court decision.

It turns out that it is cheaper than selling goods to your employee, the organization can be recognized as interdependent only by the court. For example, the company is engaged in the implementation of electronics. The employee was sold for 9,000 rubles. The camcorder, the price of which according to the price list is 15,000 rubles. The amount of material benefits is 6,000 rubles., NDFL - 780 rubles. (6 000 rub. X 13%).

If the goods (work, service), the implementation of which the organization is not engaged, then, when compared, it should be processed from the price of identical and homogeneous goods ( pP. 6., 7 tbsp. 40 NK RF). In any case, if the inspection decides to detach the NDFL with such material benefits, then it will have to prove interdependence in court.

In the event that an individual entrepreneur is an employer, direct submission of one occurs individual another by the official position. The employee must calculate the material benefit and pay ndfl or authorize the entrepreneur on it with a written statement.

Buying securities

If the actual expenses of an individual for the acquisition of securities will be lower than their market price, then such a difference will also be a material advantage ( pP. 3 p. 1, p. 4 art. 212 NK RF). In this case, the market value of papers is determined in the manner prescribed Decree of FC Central Bank No. 03-52 / PS , taking into account the limit boundary of the oscillations of their price - 20% in the direction of increasing or decreasing. It should be noted that in this document we are talking only about emission securities, that is, contacting the organized market. Special procedure for determining the market price of papers, it does not appeal on it (for example, bills), the legislation is not established. Thus, the material benefits of such a category does not occur.

The date of receipt by the taxpayer of income in the form of material benefits is the day of acquiring securities ( pP. 3 p. 1 Art. 223 NK RF). When calculating the tax base for the indicated income, the market value of securities, according to the Ministry of Finance of the Russian Federation, should be determined on the date of conclusion of the transaction, since it was on this day that the buyer decided to commit it ( Letter of the Ministry of Defense of the Russian Federation of January 26, 2012 No. 03-05-01-04 / 11). The tax with such material benefits can pay both the buyer of securities and its authorized representative - an organization who sells these papers.

What is the material benefit?

Everyone knows that the incomes of taxpayers are subject to tax on the income of individuals at a rate of 13% (for example, with wages, the employer holds NDFL 13%). However, many do not even suspect that sometimes taxes are paid not only from the received funds, but also from saved. For example, if you took an interest-free loan or a loan for a low percentage (below the limit rate, which we will tell later), then according to the Tax Code you received an implicit income (by saving credit percent) and should pay tax from this income. This implicit income is called material benefit.

Example:Lugovoy S.V. He took an interest-free loan from his employer. From the moment of receipt of the loan from Lugovoy S.V. There is an income in the form of material benefits with which the tax will be held.

The material benefit occurs when receiving loans (loans) under a low percentage, when purchasing goods (works, services) in individuals and organizations that are interdependent in relation to you, as well as when purchasing securities at prices below market. As part of this article, we will consider only the material benefit derived from the savings for the use of borrowed funds, because This case is the most common.

The size of material benefit

Let's consider in what cases and in what size (upon receipt of a loan or loan) you may have income in the form of material benefits.

Material benefit occurs if the credit rate is below the limit rate equal to 2/3 from the refinancing rate. Currently, the refinancing rate is equal to the key bank's key rate - 9% (for mid-June 2017). Accordingly, the loan margin issued since May 2017 will be 6% (2/3 * 9%). Thus, if you now take a loan less than under 6% per annum, then you will have a material benefit with which the tax will be held.

Notes: From 2012 to 2015 The refinancing rate was equal to 8.25%. From January 1, 2016, the refinancing rate corresponds to the key rate of the Bank of Russia. Its value varied from 11 to 9.25%.
The limit rate for currency loans has not changed in 2017 and is still 9% (paragraphs 2 of paragraph 2 of Article 22 of the Tax Code of the Russian Federation).

The size of the material benefit is equal to the difference between the marginal rate and the bid according to the loan agreement multiplied by the amount of the loan and the loan period.

Material Benefit \u003d (limit rate - rate under the contract) x loan amount x (loan period in days / 365 days)

At the same time, the material benefit is calculated monthly during the entire lending period, and in its calculation it is necessary to take into account the refinancing rate, which operated on the last day of the month (sub. 1, paragraph 2 of Art. 212, sub. 7 p. 1 Art. 223 of the Tax RF ).

Example: On June 1, 2017, the Organization issued its employee Sidorenko A.E. Interestable loan in the amount of 500,000 rubles. The maximum rate for June 2017 is 6% (2/3 * 9%).
Accordingly, for June, the amount of material benefits will be: 6% * 500,000 rubles. * 30/365 (number of days in June) \u003d 2 466 rub.

Example:Bukina D.G. I took at work a loan under 5% per annum in the amount of 1,000,000 rubles on June 1, 2017. The maximum rate for June 2017 amounted to 6% (2/3 * 9%).
The material benefit for July is calculated as follows: (6% - 5%) * 1 000 000 * 30/365 (number of days in June) \u003d 822 rubles.

Example:Drozdov V.B. In June 2017, the employer issued a loan at a rate of 8% per annum in the amount of 350,000 rubles. The maximum rate for June 2017 amounted to 6% (2/3 * 9%). Since the bid under the loan agreement is greater than 2/3 from the refinancing rate, with Drozdov V.B. There will be no material benefit.

Taxation of material benefit

According to paragraph 2 of Art. 224 of the Tax Code of the Russian Federation, material benefit is subject to NDFL at a rate of 35%. As a general rule, the tax is obliged to keep the employer who has been taken by a loan or a loan (paragraph 1 of Art. 226 of the Tax Code of the Russian Federation).

Example:LLC Raduga provided Kosolapoma A.S. An interest-free loan and kept with its wages material benefit at a rate of 35%.

How to calculate the material benefit on an interest-free loan?

At Kosolapoy A.S. No obligations arise to the tax inspection.

If the income in the form of material benefits is not received from the employer, or the employer did not reduce the tax, you must independently submit to the tax authority a 10-NDFL declaration and report on tax (PP. 4 of paragraph 1, paragraph 6 of Art. 228).

However, in 2016, the Tax Code made changes that simplified taxpayers the reporting process in cases where they themselves should pay the tax on material benefits (if the tax was not retained by the tax agent). Since 2016, it is no longer required to submit a declaration of 3-NDFL, you only need to wait for notifications from the tax authority and pay for the tax notice (clause 6 of Art. 228 of the Tax Code of the Russian Federation, part 8 of Art. 4 of the Law of December 29, 2015 N 396-FZ ). In addition, these changes have increased the payment period of tax until December 1 (3-NDFLs were until July 15).

Example:In January 2017, Baskakova O.P. I took a loan at your employer at a rate of 5% per annum. In a month she went out in maternity leaveAccordingly, the employer had no opportunity to keep material benefit from its wages. In 2018, Baskakova need to wait for notifications from the tax inspectorate and pay tax until December 1, 2018. Independently fill out the 3-NDFL Declaration for 2017 for the declaration of income received in the form of material benefits, Baskakova O.P. No need.
Provide a declaration of 3-NDFL in tax inspection It is necessary since January to 30 April 2016, pay tax until July 15, 2016.

Loans to employees: We consider NDFL with material benefits to interest

If the organization or entrepreneur gives its employees to interest rates below banking or without interest at all, then the workers have a material benefit from saving percentage. They will answer the most common issues of accountants associated with the emergence of taxable material benefits, with calculation, payment and transfer of personal income tax.

—
————-¬ ———¬ ¦—————————-¬ ——¬
| NDFL C | | || Refinancing rate, | | |
| Materials| \u003d | sum | x || acting on the date of payment | x | 2/3 | -
| Benefits | | loan | || interest (return | | | |
| | | | || interest-free loan) | | |
L ----- L --- |L ---------- L--
L.
¬
—————-¬¦ ———-¬ ———————-¬ ——¬
| Rate, || | | | number of days in the period | | |
- |Rended|| / | 365 | x | Accrual interest | x | 35% |
| Dominant|| | (366) DN| | (use | | |
| || | | | White loan) | | |
L ------ | L ---- L -------- L--
-<1> Subparagraph 1 of paragraph 2 of Art. 212, PP. 3 p. 1 Art. 223, paragraph 2 of Art. 224 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance of Russia dated 09.08.2010 No. 03-04-06 / 6-173.

Material benefit is determined at the date of interest

In 2010, we issued a loan worker. Percentages are paid since 2011 if it was necessary on December 31, 2010 to define MatveyGode?

M.G. Fullsheva, Ivanovo

There is no need. Matveygoda arises only at the date of payment of interest on loan<2>. Therefore, while percentages are not paid, there is no taxable income. And therefore there is no database for calculus NDFL <3>.

<2> Subparagraph 3 of paragraph 1 of Art. 223, p.

Calculation of material benefits on interest-free loan in 2018

2 tbsp. 212 Tax Code.
<3> Letter of the Ministry of Finance of Russia dated 01.02.2010 No. 03-04-08 / 6-18.

The material benefit on interest-free loan is better to calculate

We issued an employee of an interest-free loan in 2008 for 3 years. He returned it in 2011. Is NDFL from Matveygoda? If so, then from which standard you need to come: 3/4 or 2/3 of the rate of the Central Bank?

O.A. Bulatova, Tomsk

It is clear that on interest-free loans the payment of interest will never come. However, the controlling authorities insist that on the interest-free loan of the date of receipt of MatveyGoda, the date of return of the loan is considered<4>. No one wants to argue with checking - herself is more expensive. Therefore, on the day of return of the loan, consider MatveyGode based on the 2/3 of the refinancing rate<5> - Standard at the return date of the loan.

And if the employee had returned to you by the loan, then you would consider MatveyGod to every date of his return. Let us show the calculation on the example.

Example. Calculation of NDFL from MatveyGoda for an interest-free loan that returns parts

Condition

04/20/2010 The organization issued an employee an interest-free loan in the amount of 200,000 rubles. He returned it with equal parts 10.11.2010 and 10.05.2011 (in the days of payday).

Decision

Ndfl consider it.

Step 1. We define the number of days that have passed since the issuance of a loan and before its partial repayment (from 04/21/2010 to 10.11.2010). It turns out 204 days.

Step 2. We calculate the NDFL on 10.11.2010: 200,000 rubles. x 7.75% x 2/3 / 365 days x 204 days x 35% \u003d 2021 rub.

Step 3. We calculate the remaining part of the debt on the loan: 200,000 rubles. - 100 000 rubles. \u003d 100 000 rub.

Step 4. Determine the number of days that have passed since the partial repayment of the loan and to its full repayment (from 11/11/2010 to 05/10/2011). It is equal to 181 days.

Step 5. We calculate the NDFL on 05/10/2011: 100 000 rubles. x 8.25% x 2/3 / 365 days x 181 days x 35% \u003d 955 rubles.

<4> Letters of the Ministry of Finance of Russia from 01/22/2010 No. 03-04-06 / 6-3, dated July 17, 2009 No. 03-04-06-01 / 174; Letters of the Federal Security Service of Russia in Moscow of 04.05.2009 N 20-15 / 3 / [Email Protected], 06/20/2008 N 28-11 / 058540.
<5> Subparagraph 1 of paragraph 2 of Art. 212 Tax Code.

On interest-free loans issued until 2008, MatveyGode special

We gave out an employee of an interest-free loan in 2006. Since then, no Matwaigoda for the loan was not considered any personal income tax. This year, the employee returns a loan. How do we consider MatveyGood?

O.E.Fremova, Novokuznetsk

Until 01.01.2008 NDFL from MatveyGod for a loan was to pay either the worker himself<6>or your organization for it<7>, calculating the tax base as of December 31. But since 2008, MatveyGode should define already definitely your organization. Therefore, consider Matveygoda just starting from 01/01/2008 and at the return date of the loan.

<6> Paragraph 4 of paragraph 2 of Art. 212 Tax Code of the Russian Federation (ed., Specified until 01.01.2008); Letter of the Federal Tax Service of Russia of 13.03.2006 N 04-1-02 / [Email Protected]
<7> Letters of the Ministry of Finance of Russia dated 12.07.2007 No. 03-04-06-01 / 226, from 31.05.2006 No. 03-05-01-04 / 140.

Hold Ndfl from Matveygoda need a salary employee

The worker returned an interest-free loan. How do we keep ndfl with material benefits? What kind of KBK to list it?

G.Zholudeva, Smolensk

If on the day of returning an employee of an interest-free loan you do not pay anything to him, then keep NDFL not where<8>.

The calculated NDFL from Matvyegoda, keep the employee from the first monetary payment (including from an advance or salaries). But make sure that the total amount of the taxe tax does not exceed 50% of cash payments<8>. And list the personal income tax is needed no later than the day following the tax retention day<9>, at the CBC 18210102040011000110.

If the loan is returned at the end of the year, it may turn out that you will not be able to fully hold the NDFL by the end of the year. Then you can continue to hold the tax in the next year, and you can convey the tax on the recovery in the IFTS, reflecting the debt in the Help 2-NDFL at the end of the year.

<8> Paragraph 4 of Art. 226 Tax Code.
<9> Clause 6 Art. 226 Tax Code.

The loan is defined in currency, and issued in rubles? We take a bid for ruble loans

We provided an employee of a loan in the amount of 1000 euros. This amount is issued to the employee in rubles at the rate of the Central Bank at the date of its payment. How to calculate MatveyGood?

T.V. Averochkin, Tula

This loan is not currency, but ruble. It means that it is necessary to consider the benefit on it. Based on the 2/3 of the refinancing rate of the Central Bank and it is necessary to put it at a rate of 35%<10>.

<10> Subparagraph 1 of paragraph 2 of Art. 212, PP. 3 p. 1 Art. 223 of the Tax Code of the Russian Federation; Resolutions of the FAS MO of 07.12.2010 N Ka-A40 / 14759-10, from October 26, 2005 N Ka-A40 / 10483-05-P.

There is notice from IFTS - no Matvyegoda

The employee issued a loan for the purchase of an apartment under 2% per annum paid monthly. Notification from the tax authority to confirm the right to property deduction <11> The worker brought to accounting 2 months after issuing a loan. Therefore, in the first 2 months, the material benefit was calculated and the personal income tax was retained. Do I need to return the employee overlooking the personal income tax over these 2 months?

K.Yu. Oorlov, St. Petersburg

There is no need. The material benefit of the loan for the purchase of an apartment income is not recognized only after the employee is an employee notice of property deduction<12>.

Previously retained ndfl with this benefit to return. After all, the rights to benefit before receiving notice from the employee was not.

<11> The form approved by order of the Federal Tax Service of Russia of 25.12.2009 N MM-7-3 / [Email Protected]
<12> Subparagraph 1 p. 1 tbsp. 212, paragraph 3 of Art. 220 Tax Code of the Russian Federation; p. 1 letters of the Ministry of Finance of Russia of September 17, 2010 No. 03-04-05 / 6-559; Letter of the Ministry of Finance of Russia dated 01.09.2010 No. 03-04-05 / 6-513.

On housing loans more than 2 million rubles. Matvyegoda no

The employee issued a loan for the purchase of housing in the amount of 3 million rubles. Can we not hold the NDFL with the benefits of this loan, because its amount is more limit Property deduction (2 million rubles)?

O.V.Bestedina, Moscow

Yes, you can. The loan size is not associated with the size of the deduction. The main thing is that the purpose of the loan is the purchase of housing<13>.

<13> Subparagraph 1 p. 1 tbsp. 212, PP. 2 p. 1 Art. 220 Tax Code.

On loan to repay percentage of housing loan NDFL will

The worker of our organization received a loan in the bank to purchase an apartment. And then we gave him an interest-free loan on the coverage of a part of interest on this bank credit. Do I need to consider MatveyGode on our loan?

G.K.Voloshina, Ulyanovsk

In your situation, an interest-free loan is not allowed to buy an apartment, but to cover a part of interest on housing loan. Therefore, you need to calculate the NDFL from Matvyegoda<14>.

<14> Subparagraph 1 p. 1 tbsp. 212 Tax Code of the Russian Federation; Letters of the Ministry of Finance of Russia of 09.08.2010 No. 03-04-06 / 6-173, from 01/23/2010 No. 03-04-06 / 6-3, dated July 17, 2009 No. 03-04-06-01 / 174; Letters of the Federal Security Service of Russia in Moscow of 04.05.2009 N 20-15 / 3 / [Email Protected], 06/20/2008 N 28-11 / 058540.

For late deduction NDFL - Fine

The employee returned an interest-free loan in April 2011, but the NDFL from Matveygoda, when paying a salary in May 2011, we did not hold. Can the tax authority finfing our organization, if this personal income tax is retained when paying salary in June 2011?

O.N. Chernitsova, Balashikha

Yes maybe. For violation of deadlines, both retention and listed NDFL, you are threatened with a fine of 20% of the amount of tax subject to deduction and (or)<15>.

In addition, for late listing NDFL Tax Inspectorate can also accrue<16>.

<15> Subparagraph 1 of paragraph 3 of Art. 24, paragraph 1 of Art. 226, Art. 123 NK RF.
<16> Paragraphs 1, 2, 7 tbsp. 75 NK RF.

The loan repayment source for Matvyegoda is not important

Our organization has provided an employee of an interest-free loan for the purchase of housing in the amount of 400,000 rubles. The main part of this money, the employee is going to return at the expense of the maternal (family) capital, which will be listed from the FIU in the amount of 365,698,40 rubles. Is the NDFL MatveyGode be subject to such a loan?

R.V. Korneva, Moscow

Matveygoda will not be if your employee will present a notice from the IFTS on confirmation of the right to property tax deduction<17>. And this confirmation it can get in the event that then does not take advantage of the property deduction<18>.

Of course, the property deduction is not provided if the costs are paid at the expense of maternal (family) capital<19>.

However, it is clear that you can get a notice from the tax authorities to the rest of the cost of purchasing housing paid at the expense of their own funds <20>. And for sure the apartment is more than 400,000 rubles.

The fact that Matveygoda will not be throughout the loan, we were confirmed in the Ministry of Finance.

Stelmakh Nikolai Nikolayevich, Deputy Head of the Department of Taxation of Revenues of Individuals of the Ministry of Finance of Russia

"With a partial repayment by an employee (with the right to receive property deductions for housing) at the expense of funds maternal capital The loan issued to him by the organization for the purchase of housing, the income in the form of material benefits does not arise. After all, the exemption from NDFL material benefit on loans to acquire housing depends only on the existence of the employee the right to property deduction, and not on what funds are repaid by the loan<21>".

<17> Subparagraph 1 p. 1 tbsp. 212, paragraph 3 of Art. 220 Tax Code.
<18> The letter of the Ministry of Finance of Russia dated September 4, 2009 No. 03-04-05-01 / 671; Letter of the Federal Tax Service of Russia of September 17, 2009 No. 3-5-03 / [Email Protected]
<19> Paragraph 26 PP. 2 p. 1 Art. 220 Tax Code of the Russian Federation; Letter of the Ministry of Finance of Russia dated 04.23.2010 No. 03-04-05 / 7-223.
<20> Subparagraph 1 p. 1 tbsp. 212, PP. 2 p. 1, paragraph 3 of Art. 220 Tax Code of the Russian Federation; Letters of the Ministry of Finance of Russia from 03.02.2010 No. 03-04-05 / 7-30, from 05.10.2010 No. 03-04-05 / 9-593.
<21> Subparagraph 1 p. 1 tbsp. 212, PP. 2 p. 1, paragraph 3 of Art. 220 Tax Code.

Interestable loans - Recipe with NDFL

Our organization is going to issue all employees to various needs of loans in rubles in an amount not exceeding 100,000 rubles, for a year. The director asked me how more convenient for accounting: so that the loans were under a low percentage or still interest-free? After all, it is clear that at percentage our organization will not work much. It is rather some kind of encouragement for workers. What do you advise?

I.N.Scharapova, Moscow

For interest-free loans and on loans with interest below 2/3 of the refinancing rate of the Central Bank of the Russian Federation (that is, now it is below 5.5% per annum) You will have to consider NDFL from Matvyegoda<22>. So, you will have to provide additional accounting and fill out individual references 2-NDFL. Of course, for accounting it is more convenient for the loans to be under a percentage, exceeding 2/3 of the refinancing rates. Then, all you need to do is include interest in income taxable income or tax at usno (depending on what mode you apply)<23>. And even better advise the director to issue loans for an average percentage between deposit and credit banking rates. And it is convenient for you, and the employee is profitable.

<22> Paragraph 2 212 Tax Code of the Russian Federation; Letters of the Ministry of Finance of Russia dated 09.08.2010 No. 03-04-06 / 6-173, from 01/22/2010 No. 03-04-06 / 6-3; Letters of the Federal Security Service of Russia in Moscow of 04.05.2009 N 20-15 / 3 / [Email Protected], 06/20/2008 N 28-11 / 058540.
<23> Clause 6 Art. 250, paragraph 1 of Art. 346.15 of the Tax Code of the Russian Federation.

E.V. Strokova

On income in the form of material benefits from the purchase of goods (works, services) organization istax Agent And it is obliged to keep NDFL (paragraph 2 of Art. 226 of the Tax Code of the Russian Federation). Upon receipt of this type of income of the actual payment of money does not occur. Therefore, hold the tax on any other employee income (for example, with salaries) (clause 4 of Art. 226 of the Tax Code of the Russian Federation). If NDFL is impossible to hold, then (paragraph 5 of Art. 226 of the Tax Code of the Russian Federation).

Situation: do I need to keep ndfl with material benefits if the organization has acquired a car for an employee at a market price? Employee per month pays part of the salary in account of debt repayment for the car.

Yes need.

In this case, the material benefit of saving percentage, which the employee does not pay the installments for him.

By general rules The employee receives material benefits in two cases.

The first: if he purchased the goods at the employer at a price below the market. And the second: the employee uses borrowed (credit) means that the employer issued him. In this case, the material benefit occurs only if the loan is granted at percent, the size of which is less than 2/3 refinancing rates (ruble loans) or 9 percent per annum (loans in foreign currency).

This is provided for in Article 212 of the Tax Code of the Russian Federation.

The situation under consideration falls under the second case. An organization that gives an employee with the opportunity to pay the car in installments, in essence provides him commercial credit (Art. 823 of the Civil Code of the Russian Federation). That is, for a certain period of time, the employee uses the means he would have to pay organizations for the interests provided by interest-free installments. As a result, the material benefit occurs, the taxable NDFL. The tax organization must keep from any funds paid by the employee.

Such a conclusion follows from the provisions of paragraph 1 of Article 212 of the Tax Code of the Russian Federation and confirmed by the letters of the Ministry of Finance of Russia of June 15, 2015 No. 03-04-06 / 34441, of June 9, 2015 No. 03-04-06 / 33331, on December 16, 2014 No. 03-04-05 / 64921.

Example hold Ndfl with material benefits when selling goods to employees

LLC "Trading Firm" Hermes "" sells color televisions. In February, the organization has implemented 15 TVs for its employees at a price of 3150 rubles. a piece. This month, the same TVs were sold to third-party customers at a price of 4500 rubles.

"Hermes" is a tax agent for calculating, holding and paying Ndfl with material benefits from the sale of goods to its employees at low prices.

The material benefit from the purchase of a unit of goods amounted to 1350 rubles. (4500 rub. - 3150 rubles.).

The amount of NDFL, which an accountant must keep in February from each employee who has bought the TV, amounted to 176 rubles. (1350 rub. × 13%).

Benefit when purchasing securities

The material benefit received from the acquisition of securities occurs if they are:

• received free of charge;

• purchased at prices below market.

This applies to both securities in the organized market and securities that do not apply to the organized market (clause 4 of Art. 212 of the Tax Code of the Russian Federation).

The conditions for the emergence of material benefits are described in paragraph 4 of Article 212 of the Tax Code of the Russian Federation.

Upon receipt of the shareholder (founder) additional shares (shares, feces) As a result of the revaluation of fixed assets of material benefits, it does not arise. Such revenues are exempt from NDFL (clause 19 of Art. 217 of the Tax Code of the Russian Federation).

The magnitude of the material benefit is equal to exceeding the market value of securities over the cost of their acquisition (para. 1 of paragraph 4 of Art. 212 of the Tax Code of the Russian Federation).

The market value of securities is determined, taking into account the limit border of its oscillations.

If securities appeal on the organized market:

• the market value is determined in accordance with the procedure approved by the Order of the Federal Financial Markets Service of Russia of November 9, 2010 No. 10-65 / PZ-H;

• the limiting boundaries of the oscillation of market value are determined on the basis of paragraph 5 of the Procedure approved by the Order of the Federal Financial Markets Service of Russia of November 9, 2010 No. 10-65 / PZ-N.

The market value of securities that do not apply to the organized market is determined on the basis of the estimated price, taking into account the limit border of its oscillations:

• the estimated price is determined in accordance with the procedure approved by the Order of the FSFR of Russia of November 9, 2010 No. 10-66 / PZ-H;

• the limit boundaries of oscillations (in the direction of increasing and downstream) amount to 20 percent of the estimated price (clause 7 of the Procedure approved by the Order of the Federal Financial Markets Service of Russia of November 9, 2010 No. 10-65 / PZ-H).

The market value of securities (both accessible and not applicable to the organized market) is determined at the date of the transaction (paragraph 6 of paragraph 4 of Art. 212 of the Tax Code of the Russian Federation).

Such an order of calculating the market value of securities to determine the material benefit should be made of a set of standards of paragraph 4 of Article 212, paragraph 6 of article 280 of the Tax Code of the Russian Federation, paragraphs 2 and 4 of the procedure approved by the Order of the Federal Financial Markets Service of Russia of November 9, 2010 No. 10-65 / PZ -N, paragraph 1 of the order approved by the Order of the Federal Financial Markets Service of Russia of November 9, 2010 No. 10-66 / PZ-N.

Date of gaining benefits on securities

The date of the actual receipt of income in the form of material benefits when acquiring securities is recognized:

• either the day of acquiring securities at prices below market;

• either the day of free of charge of securities;

• either the day of payment of securities (if payment occurs after the transition of ownership of securities).

On the day of purchase (gratuitous), it should be understood to the date of the transition of ownership of securities (sub. 3 of paragraph 1 of Art. 223 of the Tax Code of the Russian Federation). For example, in relation to shares, this date needs to be determined on an extract from the register of shareholders (the letter of the Ministry of Finance of Russia of December 19, 2012 No. 03-04-05 / 4-1415).

Payment of personal income tax on securities benefits

On income in the form of material benefits from the acquisition of securities organization istax Agent And it is obliged to keep NDFL (paragraph 2 of Art. 226 of the Tax Code of the Russian Federation). Upon receipt of this type of income of the actual payment of money does not occur. Therefore, hold the tax from any other employee incomes (for example, from a salary) (paragraph 4 of Art. 226 of the Tax Code of the Russian Federation). If NDFL is impossible to hold, thenlet's notify the tax inspection about it. (paragraph 5 of Art. 226 of the Tax Code of the Russian Federation).

An example of the deduction of NDFLs with material benefits when selling securities employee

Alpha LLC sold its employee P.A. Bespalov 1000 own shares at a price of 75 rubles. for every. The sale agreement was concluded on January 16. In the register of shareholders, the transfer of ownership of shares was reflected on January 25. The transaction was carried out outside the organized securities market (directly, without intermediary participation).

Alfa shares are treated in the organized securities market. As of January 16, their market price amounted to 100 rubles.

Taking into account the maximum oscillations, the market price of the action was:
100 rubles. - 100 rubles. × 20% \u003d 80 rub. / PC.

Thus, the material benefit from the purchase of one share was:
80 rub. / PC. - 75 rub. / PC. \u003d 5 rub. / PC.

The material benefit from the purchase of the entire package of shares was:
5 rubles / pcs. × 1000 pcs. \u003d 5000 rubles.

Standard tax deductions are not imposed. The amount of personal income tax with material benefits was:
5000 rub. × 13% \u003d 650 rubles.

Calculated NDFL Accountant He held out of the salary of Bespalova in January.

The algorithm for calculating the material benefit from the savings percentage in 2015

In determining the tax base for NDFL in 2015, all incomes of the individual obtained by him during the tax period (calendar year) in both monetary and natural form, including income in the form of material, this is indicated in paragraph 1 of Article 210 of the Tax Code .

This type of income is subject to NDFL at a rate of 35%, if an individual is a tax resident of the Russian Federation (paragraph 2 of Art. 224 of the Tax Code of the Russian Federation). Taxpayers who are not recognized by the tax residents of the Russian Federation, income tax in the form of material benefits from savings percentage is paid at a rate of 30% (clause 3 of Art. 224 of the Tax Code of the Russian Federation). Recall that the tax residents are recognized by individuals actually in the Russian Federation at least 183 calendar days within 12 of the following months (paragraph 2 of Art. 207 of the Tax Code of the Russian Federation).

General rules for calculating income in the form of material benefits from savings percentage in 2015

The material benefit of saving percentage for the use of taxpayer borrowed (credit) means obtained by him from organizations or individual entrepreneurs is determined (paragraph 2 of Art. 212 of the Tax Code of the Russian Federation):

• according to ruble loans (loans) - how to exempte the amount of interest for the use of borrowed (credit) means, calculated on the basis of 2/3 of the current refinancing rate (8.25%) established by the Bank of Russia at the date of the actual receipt of the income taxpayer, over the amount of interest calculated under the terms of the loan agreement ( loan agreement);
• according to loans (loans) in - as an excess of the amount of interest for the use of borrowed (credit) means, calculated on the basis of the rate of 9% per annum, over the amount of interest calculated under the terms of the loan agreement (loan agreement).

In other words, the taxable income in the form of material benefits from saving percentage for the use of borrowed funds expressed in rubles, borrower occurs in two cases. First, if, according to the terms of the loan agreement (loan agreement), it is planned to pay interest at the rate constituting less than 2/3 of the refinancing rate of the Bank of Russia. Secondly, if the loan issued (credit) is interest-free.

Similarly, income in the form of material benefits from savings percentage for the use of loan (loan) in foreign currency It occurs when the specified loan (credit) is obtained at interest, which make up less than 9% per annum, as well as in the case of issuing an interest-free loan (loan) in foreign currency.

Please note: based on the provisions of Article 212 of the Tax Code of the Russian Federation, the material benefit from the savings on interest for the use of borrowed (credit) funds is calculated only when receiving a loan (loan) in cash in rubles or foreign currency. If the subject of the loan agreement is not money, but any other property, the material benefit from the savings percentage for calculating NDFL is not determined.

Date of receipt of income in the form of material benefits in 2015

The date of the actual receipt of income in the form of material benefits from savings percent for the use of borrowed (credit) means is considered day of payment interest on loan (loan). This is established in subparagraph 3 of paragraph 1 of Article 223 of the Tax Code of the Russian Federation.

The indicated rule applies to loans (loans), expressed in any currency - rubles, US dollars, euros, etc. In other words, when calculating the material benefit on ruble loans (loans), the refinancing rate of the Bank of Russia acting on the day of the actual payment of interest should be used.

The procedure for determining the date of receipt of income in the form of material benefits by interest-free loan in Tax Code not installed. It can be assumed that the date of this income is one of the following dates:

• the last day of the loan agreement (loan);
• repayment date (partial repayment) of an interest-free loan (loan);
• every day the loan agreement (loan) during the tax period;
• the last day of the tax period.

According to the date of the actual receipt of income in the form of material benefits from savings percentage for the use of an interest-free loan (credit) should be considered return date taxpayer borrowed (credit) funds. These explanations are given in the letters of the Ministry of Finance of Russia dated 14.04.09 No. 03-04-06-01 / 89, on July 17, 2000 No. 03-04-06-01 / 175 and from 01/03/10 No. 03-04-06 / 6- 3. In this way, to calculate the amount of savings percentage of interest-free loan, you need to use the refinancing rate of the Bank of Russia, established on the date of the actual return of the loan amount.

If the borrower returns the amount of an interest-free loan (loan) in parts, income in the form of material benefits from savings to the percentage subject to the inclusion of personal income tax, it occurs on each date of the partial return of borrowed (credit) funds.

In case of receipt by an individual of an interest-free loan (loan), we recommend that the clarifications of the Ministry of Finance of Russia, given, for example, in a letter from 01/03/13-04-06 / 6-3. That is, to determine the income in the form of material benefits from savings percentage for each date of return of borrowed (credit) funds and calculate the income of NDFL.

Suppose an interest-free loan is issued to an employee for several years (for example, in April 2009 for a period of five years) and under the terms of the loan agreement, it must be returned entirely on the last day of the loan agreement. In a similar situation during 2009-2014, when the employee used borrowed funds and did not exert debt, he did not have an income taxed by NDFL. The taxable income in the form of savings percentage appeared at the borrower only in April 2014 - in a month in which the loan was actually returned.

note

In what cases the amount of savings percentage is not subject to NDFL

In subparagraph 1 of paragraph 1 of Article 212 of the Tax Code of the Russian Federation, it is stated that some types of material benefits are exempt from the taxation of NDFL if the taxpayer has the right to receive property tax deductions provided in connection with the acquisition or construction of housing. Such species include the material benefit derived from the savings of interest for the use of borrowed (credit) funds provided:

• to a new construction or acquisition in the territory of Russia of a residential building, apartments, rooms or shares (shares) in them;
• for acquisition in Russia land plotsallocated under the individual housing construction, or share (shares) in them;
• for the purchase of land plots on the territory of Russia, on which purchased residential buildings, or share (fractions) in them are located;
• in order to refinance (dedicate) loans (loans) obtained on a new construction or purchase of residential buildings in Russia, apartments, rooms or a share (share) in them, land plots for individual housing construction or share (fractions) in them, as well as Land plots on which the purchased residential buildings are located, or a share of (shares) in them. It is only about those loans (loans) obtained for refinancing (dedication), which were provided on the territory of the Russian Federation.

To eliminate the amount of savings on interest from the tax base for the NDFL, the taxpayer must confirm the presence of the right to receive property tax deductions provided in connection with the acquisition or construction of housing. This is confirmed by the relevant notification issued by the tax authority in the form approved by order of 25.12. 09 № mm-7-3 / [Email Protected]

If the taxpayer, which is the tax resident of the Russian Federation, has no right to property tax deduction, then the income received by them in the form of material benefits from savings percentage is subject to NDFL at a rate of 35% (paragraph 2 of Art. 224 of the Tax Code of the Russian Federation)

Calculation and payment of NDFLs from income in the form of material benefits in 2015

An organization or an individual entrepreneur who issued an employee of the loan (credit) under the interest rate constituting less than 2/3 of the refinancing rate of the Bank of Russia (less than 9% per annum - in the event of a loan in foreign currency), or an interest-free loan (credit) is recognized as tax agents. That is, they are obliged to calculate the amount of income in the form of material benefits and personal income tax from it, to keep the amount of tax from the taxpayer's income and transfer it to the budget. Such a requirement is established in paragraph 2 of Article 212 of the Tax Code of the Russian Federation.

According to the loan (loan) provided under the interest rate constituting less than 2/3 of the refinancing rate of the Bank of Russia (less than 9% per annum - in the event of a loan in foreign currency), the material benefit is determined by each date of payment of interest on loan (loan). According to an interest-free loan (loan), material benefits are calculated by the tax agent at the date of its return. At the same time, with the calculation of the material benefit from the interest savings, the tax agent calculates the amount of NDFL from this income.

The amount of NDFL The tax agent is obliged to keep directly from the taxpayer's income in their actual payment (clause 4 of Art. 226 of the Tax Code of the Russian Federation). The tax may be retained at the expense of any funds paid by the tax agent by the taxpayer itself or on his instructions to third parties. However, the detected amount of personal income NDFL may not exceed 50% of total amount Payments.

In other words, if the lender (creditor) is an organization or an individual entrepreneur who pay any income (for example, wages or remuneration under a civil contract), the amount of NDFL, calculated from income in the form of material benefits from interest in interest, They hold out of such payments.

Attention!The reduced order now does not apply to credit organizations In terms of retention and paying tax from income in the form of material benefits of savings percentage for the use of borrowed (credit) funds received by the clients of these organizations that are not employees of these organizations. This is said in paragraph 3 of paragraph 4 of Article 226 of the Tax Code of the Russian Federation. On the specified clients, credit organizations are obliged only to calculate the amounts of income in the form of material benefits and personal income tax from it. The payment of taxes of borrowers are carried out independently. To do this, at the end of the calendar year, in which they received income in the form of material benefits from savings percentage of loans (loans) provided credit organizationsThey are obliged to submit a declaration of personal income tax and reflect these income in it.

Persheged amounts NDFL Tax Agents must be transferred to the budget no later than the day following the day of the actual deduction of the calculated tax amount. The basis is paragraph 2 of paragraph 6 of Article 226 of the Tax Code of the Russian Federation. If the cumulative amount of customized NDFL is less than 100 rubles, it is added to the amount of tax to be transferred to the budget next month, but it should be paid to the budget no later than December of the current year (paragraph 8 of Art. 226 of the Russian Federation).

Suppose a tax agent cannot retain the calculated amount of the tax. In this case, it is obliged within one month from the time of these circumstances in writing to report the impossibility of holding personal income and the amount of the taxpayer's debt (clause 5 of Art. 226 of the Tax Code of the Russian Federation):

• tax authority at the place of accounting tax agent;
• the taxpayer itself.

Attention!Now not only the tax authority at the place of accounting, but also the taxpayer itself, is needed to notify about the impossibility of holding personal income tax and the amount of debt. The form of such a message is established by the Federal Tax Service of Russia, but so far it has not been developed and not approved (paragraph 2 of paragraph 5 of Art. 226 of the Tax Code of the Russian Federation). FTS of Russia in a letter from 09/18/08 No. 3-5-03 / [Email Protected] recommended use for this purpose a certificate of income of an individual in the form of 2-NDFL. To this certificate, the tax agent makes an application for the impossibility of keeping the tax drawn up in arbitrary form. After the organization (individual entrepreneur) notified the tax authority on the inability to keep NDFL, its duty as a tax agent is considered to be fulfilled (the letter of the Ministry of Finance of Russia of 09.02.10 No. 03-04-06 / 10-12). In the future, the taxpayer will have to submit a declaration of NFFL, which reflects the amount of material gains received, and independently pay the amount of NDFL.

Calculation of material benefits on ruble loans in 2015

• loan amount (loan) in rubles;
• the amount of interest rate calculated on the basis of 2/3 of the refinancing rate of the Bank of Russia acting on the date of payment of interest under the contract;
• total number of calendar days in the tax period (calendar year).

If the interest rate on the ruble loan is less than 2/3 of the refinancing rate of the Bank of Russia

The material benefit on a ruble loan (loan), according to which the borrower pays interest on the basis of a bet that makes less than 2/3 of the refinancing rate of the Bank of Russia is calculated in three stages. First, the amount of interest payable according to the terms of the loan agreement (loan) is determined. For this, the formula is used:

PRG \u003d SZ × psdog ÷ Kdobshchki × kdpolz,

where the PRT is the amount of interest, calculated under the terms of the loan agreement (loan);

SZ - loan amount (loan);

Then the amount of interest is calculated on the basis of the rate of 2/3 of the refinancing rate of the Bank of Russia, acting on the date of interest of interest:

PR2 / 3 TSB \u003d SZ × PS2 / 3 TSB ÷ Kdobshchk × KDPOLZ,

where PR2 / 3 TSB is the amount of interest, calculated on the basis of 2/3 of the refinancing rate of the Bank of Russia, existing on the date of interest;

SZ - loan amount (loan);

PS2 / 3 TSB - interest rate, component of 2/3 of the refinancing rate of the Bank of Russia, operating at the date of payment of interest;

Kdobshchk - the total number of calendar days a year;

KDPOLZ - the number of days of use of borrowed (credit) means.

The difference between the amounts of interest calculated on the basis of the 2/3 of the current refinancing rate of the Bank of Russia (PR2 / 3CB), and in fact accrued in accordance with the loan agreement (DVN), is recognized as the material benefit from savings percentage on a ruble loan (MVER). It is determined using the formula:

MVRUB \u003d PR2 / 3 TSB - PRG.

The resulting amount of material benefits is included in the taxpayer's income taxpayer, taxable NDFL, percentage of loan interest (loan).

Example 1.

LLC "Krrida" (Bimodaver) on March 1, 2012 provided an employee N.I. Vasilkov (borrower), which is the tax resident of the Russian Federation, a loan in the amount of 120,000 rubles. For a period of six months at 5% per annum. Under the terms of the loan agreement, interest for the use of borrowed funds employee pays monthly no later than the 1st day of each month. On the same time, he returns 20,000 rubles each month. The main debt (loan). The contract also states that under Article 191 of the Civil Code of the Russian Federation interest is accrued for every day of actual use of borrowed funds from March 2, 2012.

For the first time N.I. Vasilkov returned part of the loan on March 31, 2012 and on the same day paid interest. The refinancing rate of the Bank of Russia, established on this date, is 8% per annum. The interest rate calculated on the basis of the 2/3 of the current refinancing rate of the Bank of Russia is equal to 5.33% (8% × 2/3). Therefore, the loan was granted an employee at a rate of less than 2/3 of the current refinancing rate of the Bank of Russia (5%< 5,33%). Значит, у заемщика возникает доход в виде материальной выгоды от экономии на процентах, который включается в налоговую базу по НДФЛ. Сумму такого дохода, полученного за период с 2 по 31 марта 2012 года, ООО «Коррида» рассчитало в день уплаты процентов, то есть 31 марта 2012 года.

The magnitude of interest actually accrued during the specified period under the conditions of the loan agreement was 493.15 rubles. (120,000 rubles. × 5% ÷ 365 days. × 30 days.), And interest calculated on the basis of the 2/3 of the refinancing rate of the Bank of Russia, acting on the date of payment of interest, for the same period, - 525.69 rubles. (120,000 rubles. × 5.33% ÷ 365 days. × 30 days.). Thus, the amount of material benefits from saving percentage for the period from March 2 to March 31, 2012 is equal to 32.54 rubles. (525.69 rub. - 493.15 rubles), and NDFL, calculated from such income, - 11 rubles. (32.54 rubles. × 35%). The specified amount of tax of LLC "Krrida" retained from N.I. wages Vasilkova for March and listed to the budget on April 12, 2012.

Suppose the next time the borrower paid interest and returned the organization part of the loan in the amount of 20,000 rubles. April 29, 2012. The refinancing rate of the Bank of Russia for this date has not changed. This means that the employee still has income in the form of material benefits from savings percentage. The magnitude of such income received for the period from 1 to 29 April 2012, LLC "Krrida" calculated on April 29, 2012.

The amount of interest payable under the loan agreement for the specified period was (taking into account the partial return of the loan by the employee on March 31, 2012) 397.26 rubles. [(120 000 rub. - 20 000 rubles.) × 5% ÷ 365 days. × 29 days.)]. The amount of interest calculated during the same period on the basis of 2/3 of the refinancing rate of the Bank of Russia is equal to 423.47 rubles. [(120,000 rubles. - 20 000 rub.) × 5.33% ÷ 365 days. × 29 days.)]. Consequently, the magnitude of the material benefit from the savings percentage for the period from April 1 to April 29, 2013 was $ 26,21 rubles. (423,47 rubles. - 397.26 rubles.), And NFFL calculated from it - 9 rubles. (26,21 rubles. × 35%). This amount of Tax LLC "Krrida" retained from wages N.I. Vasilkova for April and paid to the budget on May 11, 2012.

In a similar order, the organization will determine the amount of material benefit from the savings percentage and personal income tax from it and in the following months of 2012 to full repayment of the borrower of the loan amount.

If the ruble loan is interest

As interest for the use of an interest-free ruble loan (loan) from the borrower is not charged, the amount of material benefits from saving percentage of such a loan (loan) is calculated on the simplified formula:

MVBESPR. rub \u003d ngu × ps2 / 3psb ÷ kdobshchk × kdpolz,

where MVBESPR. rub - the material benefit from savings percentage on an interest-free ruble loan (loan);

SZ - loan amount (loan);

PS2 / 3 TSB - interest rate, component of 2/3 of the refinancing rate of the Bank of Russia, acting on the return date (partial return) of the loan (loan);

Kdobshchk - the total number of calendar days a year;

KDPOLZ - the number of days of use of borrowed (credit) means.

In accordance with the explanations of the Ministry of Finance of Russia, the amount of savings on interest on interest-free loan should be included in the taxpayer's income taxpayer, the income on the day of return (in whole or in part) of the loan amount (loan).

Example 2.

We use the condition of Example 1 by changing it. Suppose, under the terms of the contract, the loan provided by N.I. Vasilkov, is interest-free.

For the first time N.I. Vasilkov returned a part of the loan in the amount of 20,000 rubles. March 31, 2012. So, on this day, he had an income in the form of material benefits from saving percentage. The interest rate constituting 2/3 of the current refinancing rate of the Bank of Russia is 5.33% (8% × 2/3). Thus, the amount of income for the period from March 2 to March 31, 2012which LLC "Krrida" was calculated on March 31, 2012, amounted to 525.69 rubles. (120,000 rubles. × 5.33% ÷ 365 days. × 30 days.). Ndfl calculated from the specified income amount - 184 rubles. (525.69 rubles. × 35%). This amount of Tax LLC "Krrida" retained from Salary N.I. Vasilkova for March 2012 and listed to the budget.

The next part of the loan in the amount of 20,000 rubles. The worker returned on April 29, 2012. On this day, the organization calculated income in the form of material benefits obtained by N.I. Vasilkovo from savings percent for the period from 1 to 29 April 2012. It was (taking into account the loan amount returned on March 31, 2012) 423.47 rubles. [(120,000 rubles. - 20 000 rub.) × 5.33% ÷ 365 days. × 29 days)], and ndfl, calculated from this income, - 148 rubles. (423.47 rubles. × 35%). The specified amount of tax of LLC "Krrida" retained from N.I. wages Vasilkova for April 2012 and paid to the budget.

As the loan returns, the organization will calculate the amount of material benefit from savings percentage and personal income tax on each date of the partial return of the loan to its full repayment by the employee.

Calculation of material benefits on loans in foreign currency in 2015

All incomes, pronounced (nominated) in foreign currency are subject to recalculation in rubles at the official rate of the Bank of Russia acting on the date of the actual receipt of these income (paragraph 5 of Art. 210 of the Tax Code of the Russian Federation). It means that the amount of income received by the borrower in the form of material benefits from savings percentage for the use of borrowed (credit) funds expressed in foreign currency must be counted in rubles. Thus, for calculating the amount of the specified income requires the following information:

• loan amount (loan) in foreign currency;
• interest rate set in the loan agreement (loan);
• the actual number of days of use of borrowed (credit) means;
• the total number of calendar days in the tax period (calendar year);
• course foreign currency In relation to the ruble, established by the Bank of Russia at the date of receipt of this income.

If the interest rate on the currency loan is less than 9% per annum

Recall that the date of the actual receipt of income in the form of material benefits from savings on interest on loan (loan), for the use of which the borrower pays the lender (creditor) interest, it is considered the day of payment of these interest (sub. 3 of paragraph 1 of Art. 223 of the Tax Code of the Russian Federation) . Consequently, when calculating the material benefit on such a loan, expressed in foreign currency, used exchange rateMounted by the Bank of Russia for the day of interest.

If the loan in foreign currency is issued under interest, constituting less than 9% per annum, in an individual - the borrower arises income in the form of material benefits from savings percentage. The amount of this income (by analogy with ruble loans) is calculated in several stages. The calculation begin with the definition of the amount of interest payable under the terms of the loan agreement (loan). For this, the formula is used:

POOT \u003d SZ × KV × psdog ÷ Kdobshchk × kdpolz,

where the village is the amount of interest, calculated under the terms of the loan agreement (loan), expressed in foreign currency;

SZ - loan amount (loan);

Psdog is the interest rate set in the loan agreement (loan);

Kdobshchk - the total number of calendar days a year;

KDPOLZ - the number of days of use of borrowed (credit) means.

Then calculate the amount of interest on the loan (loan) based on the rate of 9% per annum:

PR9% \u003d SZ × sq. × 9% ÷ Kdobshchki × KDPOLZ,

where PR9% is the amount of interest on the loan (loan), calculated on the basis of the rate of 9% per annum;

SZ - loan amount (loan);

KV - foreign currency rate against the ruble set by the Bank of Russia at the date of payment of interest;

Kdobshchk - the total number of calendar days a year;

KDPOLZ - the number of days of use of borrowed (credit) means.

The difference between the amounts of interest calculated on the basis of the rate of 9% per annum (PR9%), and in fact accrued in accordance with the loan agreement (POO), is recognized as material benefit from saving percentage of currency loan (MVVV). In other words, the following formula is used for its calculation:

MVVV \u003d PR9%.

Example 3.

OJSC "Bank" Siesta "" March 1, 2012 provided O.V. A tulip, not an employee of this bank, a loan for consumer purposes in the amount of US $ 12,000 for a period of one year under 7% per annum. Under the terms of the loan agreement, interest for the use of borrowed funds are charged monthly and are subject to paying a borrower no later than the 1st day of the month following the month for which they are accrued. At the same time, interest are accrued from the day the loan issuance, that is, from March 1, 2012. During the first month of use of borrowed funds, the repayment of the principal debt (loan amount) is not provided. At the end of the second month of use, the borrower is obliged to repay 1/12 loan amounts and in the future to make the same amount monthly, and the remainder of the debt will return no later than February 28, 2013. Interest for March O.V. Tulipova paid the bank on April 1, 2012. For the first time 1/12 amounts of the principal debt, the borrower redeemed on April 30, 2012 and on the same day paid interest in April. Suppose interest in May and the following 1/12 loan amount borrower will contribute on June 1, 2012. O.V. Tulipova is the Tax Residency of the Russian Federation.

Since the rate under a currency loan agreement (7% per annum) is lower than the established standard (9% per annum), the borrower has income in the form of material benefits from savings percentage. Since the borrower is not an employee of a bank banking, he must declare independently specified income and pay ndfl from him (paragraph 3 of paragraph 4 of Art. 226 of the Tax Code of the Russian Federation). For this, no later than April 30, 2013 and April 30, 2014, he will have to submit to the Tax authority at the place of residence of the NDFL Declaration for 2012 and 2013, respectively (paragraph 1 of Art. 229 of the Tax Code of the Russian Federation).

For the first month of use of the loan ( for the period from March 1 to March 31, 2010) O.V. Tulipova paid interest on April 1, 2012. The official US dollar for this date is established by the Bank of Russia in the amount of 29.3282 rubles / dollars. USA. The magnitude of income in the form of material benefits from the savings percentaged received by the borrower for the specified period is determined on the day of payment of interest, that is, April 1, 2012.

The amount of interest accrued from March 1 to March 31, 2012 under the terms of the loan agreement was equal to 2092.34 rubles. (US $ 12,000 × 29,3282 rub. / US dollars × 7% ÷ 365 days. × 31 days.), And percent, calculated on the basis of the rate of 9% per annum, - 2690.15 rubles. (US $ 12,000 × 29,3282 rubles / US dollars × 9% ÷ 365 days. × 31 days). It means that the magnitude of the material benefit from the savings percentaged received from March 1 to March 31, 2012 was 597.81 rubles. (2690,15 rub. - 2092.34 rubles.). The amount of NDFL, calculated from the material benefit, - 209 rubles. (597.81 rubles. × 35%).

Interest accrued by the Bank for the period from 1 to 30 April 2012, O.V. Tulipova paid on April 30, 2012. On the same day, she returned the bank a part of the loan in the amount of $ 1000 (US $ 12,000 × 1/12). US dollar, established by the Bank of Russia on April 30, 2012, - 29.3627 rubles per dollars. USA. In the period from 1 to 30 April 2012 O.V. Tulipov used the entire loan amount (US $ 12,000). Therefore, the amount of income in the form of material benefits obtained by it for the specified period amounted to 579.21 rubles. [(US $ 12,000 × 29,3627 rubles / US dollars × 9% ÷ 365 days. × 30 days.) - (US $ 12,000 × 29,3627 rub / US dollars × 7% ÷ 365 days. × 30 days.)]. NFFL, calculated from this amount, is 203 rubles. (579.21 rub. × 35%).

If the currency loan is interest-free

The amount of savings on interest on an interest-free loan is included in the taxpayer's income taxpayer, taxable NDFL, at the return date of the loan (loan), and when returning a loan (credit) in parts - for each date of partial return of borrowed (credit) funds.

Interest for the use of an interest-free loan (loan), expressed in foreign currency, is not charged from the borrower. Therefore, the amount of material benefits derived from savings percentage of such a loan (loan) is calculated on the simplified formula:

MVBESPR. shaft \u003d nz × kg × 9% ÷ kdobshchk × kdpolz,

where MVBESPR. the shaft is the material benefit of savings percentage of interest-free loan (loan) in foreign currency;

SZ - loan amount (loan);

KV - foreign currency rate against the ruble, established by the Bank of Russia at the return date (partial return) of the loan (loan);

Kdobshchk - the total number of calendar days a year;

KDPOLZ - the number of days of use of borrowed (credit) means.