Long production: Determine the tax base of VAT. Long-term production: Determine the Tax Base on VAT Tax Code ST 167

Tax Code of the Russian Federation (Part 1, 2)
Part 2
Section VIII. . Federal taxes
Chapter 21. . Value added tax

Article 167 of the Tax Code of the Russian Federation Part 2. The moment of determining the tax base

1. For the purposes of this chapter, the moment of determining the tax base, unless otherwise provided by paragraphs 3, 7-11, 13-15 of this article, is the earliest of the following dates:

1) the day of shipment (transmission) of goods (works, services), property rights;

2) the day of payment, partial payment in the account of the upcoming supplies of goods (work, providing services), transfer of property rights.

2. It has lost strength. - Federal Law of July 22, 2005 N 119-FZ.

3. In cases where the goods are not shipped and is not transported, but the transfer of ownership of this product is transmitted, such a transfer of ownership for this chapter is equal to shipment, with the exception of the case provided for in paragraph 16 of this article.

4 - 6. We have lost strength. - Federal Law of July 22, 2005 N 119-FZ.

7. When implemented by the taxpayer of goods transferred to them on storage under the inlet of warehousing with the issuance of warehouse certificate, the moment of determining the tax base for the specified goods is defined as the day of the implementation of the warehouse certificate.

8. When transferring property rights in the case provided for by paragraph 2 of Article 155 of this Code, the moment of determining the tax base is defined as the day of the concession of the monetary requirement or the day of termination of the relevant obligation, in cases provided for by paragraphs 3 and 4 of Article 155 of this Code, as the day of the concession (subsequent concession) Requirements or day of fulfillment by the debtor, and in the case provided for in paragraph 5 of Article 155 of this Code, as the day of transfer of property rights.

9. With the sale of goods (works, services) provided for by subparagraphs 1, 2.1 - 2.8, 2.10, 3, 3.1, 8, 9, 9.1 and 12 of paragraph 1 of Article 164 of this Code, the moment of determining the tax base at the specified goods (work, services ) It is the last number of the quarter in which the full package of documents provided for in Article 165 of this Code is collected.

In the event that the full package of documents provided for in Article 165 of this Code is not assembled during the deadlines specified in paragraph 9 of Article 165 of this Code, the moment of determining the tax base at the specified goods (works, services) is determined in accordance with sub-clause 1 of paragraph 1 of paragraph 1 Articles, unless otherwise provided by this clause. In the event that the full package of documents provided for in paragraph 5 of Article 165 of this Code, not assembled on the 181st calendar day from the date of stations on the transportation documents of the marks of customs authorities, testifying to the placement of goods under customs procedure exports, re-export or customs transit, the moment of determining the tax base for the specified work, the services are determined in accordance with sub-clause 1 of paragraph 1 of this article. In the case of the organization's reorganization, if the 181th calendar day coincides with the date of completion of the reorganization or comes after the specified date, the moment of determining the tax base is determined by the successor (successors) as the date of the finalization of the reorganization (date state registration Each newly emerged organization, and in the case of reorganization in the form of accession - the date of application into the Unified State Register legal entities records of the termination of the activities of each joined organization).

In case of importation into the port special economic zone of Russian goods placed outside the port special economic zone under the customs procedure of exports (re-export), or when removal of applications, the submission of documents established by paragraph 9 of Article 165 of this Code is determined from the date of the placement of the specified goods under the customs procedure of exports (re-export) or from the date of the seal declaration (and for taxpayers who implement the supplies For which customs declaration is not provided for by the customs legislation of the Customs Union - from the date of registration of transport, shipping or other documents confirming the export of survivors outside the territory Russian Federation Air and marine courts, the ships of mixed (river - the sea) of swimming).

9.1. In cases provided for in paragraphs 6, 6.1 and 6.2 of Article 161 of this Code, the moment of determining the tax base of the tax agent is established in accordance with sub-clause 1 of paragraph 1 of this article.

9.2. For the purposes of this chapter, the moment of determining the tax base in the implementation of services provided for by sub-clause 9.2 of paragraph 1 of Article 164 of this Code is the last number of each tax period.

10. For the purposes of this chapter, the moment of determining the tax base when performing construction and installation work for its own consumption is the last number of each tax period.

11. For the purposes of this chapter, the moment of determining the tax base in the transfer of goods (execution of works, services) for its own needs recognized as the object of taxation in accordance with this Head is defined as the day of the indicated transmission of goods (performance, service provision).

12. The accounting policy adopted by the Organization for tax purposes is approved by relevant orders, orders of the head of the organization.

Accounting policy For tax purposes, it is applied from January 1 of the year following the approval by its relevant order, the order of the head of the organization.

Accounting policy for tax purposes adopted by the Organization is mandatory for all separate divisions Organizations.

Accounting policy for tax purposes adopted by the newly created organization is approved no later than the end of the first tax period. Accounting policy for tax purposes adopted by the newly created organization is considered to be applied from the day the organization is created.

Pyatsya fifth - the sixth has lost strength. - Federal Law of July 22, 2005 N 119-FZ.

13. In the case of receipt of the taxpayer, the manufacturer of goods (works, services) of payment, partial payment on the upcoming deliveries of goods (performance, the provision of services), the duration of the manufacturing production cycle of which is over six months (on the list determined by the Government of the Russian Federation), The taxpayer - the manufacturer of these goods (works, services) is entitled to determine the moment of determining the tax base as the day of shipment (transmission) of the specified goods (performance, service provision) in the presence of separate accounting of operations carried out and the amounts of tax on purchased goods (work, services), in including fixed assets and intangible assets, property rights used to carry out operations for the production of goods (works, services) of a long production cycle and other operations.

Upon receipt of payment, partial payment by the taxpayer - the manufacturer of goods (works, services) in tax authorities Simultaneously with the tax declaration, a contract with the buyer (a copy of such a contract, certified by the signature of the head and chief accountant), as well as a document confirming the duration of the production cycle of goods (works, services), indicating their name, production period, the name of the manufacturer, issued said taxpayer-manufacturer by the federal executive body, carrying out functions to work out public Policy and regulatory regulation in the field of industrial, defense and industrial and fuel and energy complexes, signed by an authorized person and certified by the seal of this body.

14. In the event that the moment of determining the tax base is the day of payment, partial payment of the upcoming deliveries of goods (execution of works, providing services) or the day of transfer of property rights, then on the day of shipment of goods (performance, service provision) or on the day of the transfer of property rights At the expense of the receipt received, partial payment also arises the moment of determining the tax base.

15. For tax agentsreferred to in paragraphs 4, 5, 5.1 and 8 of Article 161 of this Code, the moment of determining the tax base is determined in the manner established by paragraph 1 of this article.

16. In implementations real Estate The shipping date for the purposes of this chapter is recognized as a real estate transfer day to the buyer of this property under the transfer certificate or other document on the transfer of real estate.

Taxpayers who produce goods (work, services), manufacturing (execution, rendering) of which takes more than six months, which are included in the list approved by the Decree of the Government of the Russian Federation of July 28, 2006 No. 468, have the right to determine the Base on VAT only at the time of shipment of goods (paragraph 13 of Art. 167 of the Tax Code). In other words, when receiving a prepayment for such goods (work, services), calculate and pay the VAT budget from it is not necessary. Federal tax Service The Russian Federation in the letter dated 12.01.11 No. KE-4-3 / 65 indicated the conditions for liberation. This is the presence of separate accounting of operations carried out with a long production cycle and other operations, as well as the amounts of "input" VAT; Representation simultaneously with the Declaration of the Contract with the buyer (or its certified copy), as well as a document, which confirms the duration of the production cycle issued by the Ministry of Industry and Commission of Russia.

LEGAL INFORMATION

Benefits are provided solely manufacturers of products. Organizations that apply benefits upon receipt of the prepayment of the invoice does not constitute. It should be borne in mind that the ability to not pay VAT in obtaining advance payments "shifts" from the specified category of taxpayers and the moment of use tax deductions VAT. Thus, the deductions of the amount of VAT on costs are carried out only at the time of determining the tax base (clause 7 of Art. 172 of the Tax Code of the Russian Federation). In other words, the sum of the "entrance" tax is made to deduct the tax period in which the products are shipped to the buyer and accrued VAT from the implementation. As in any other case, the right to deduction arises when compliance general conditionsprovided for in paragraph 1 of Art. 172 of the Tax Code of the Russian Federation (if the counterparties and the corresponding primary documents confirming the acceptance of the adoption of accounting issued by counterparties. In order to ensure separate accounting of the amount of "entrance" VAT, related to the production of long-term cycle products, on account 19 "Value Added Tax on Acquired Values" must be considered apart. During the manufacturing cycle of manufacturing products (i.e., more than six months), the amount of tax charged by counterparties accumulates (taking into account the distributed VAT sums on general expense Enterprises). To write off these amounts in the debit of account 68 "Calculations for taxes and fees", subaccount "Calculations on VAT" can only be reflected in the implementation of the implementation. If the taxpayer carries out operations to be discussed by VAT, as well as discrepanied by these tax, it is necessary to conduct separate accounting of the "entrance" VAT. The appointment of separate accounting is to allocate VAT on purchased goods (works, services) used:

For operations of taxable VAT;
For operations not subject to this tax.

VAT by goods (works, services) used for the taxable activity is subject to deduction, and on goods (works, services) used in non-taxable activities is taken into account in the value of these goods (works, services).

Source information

The company produces military products.
The duration of the production cycle of the company's main products - more than six months.
Accounting at the enterprise is carried out using typical configuration "1C: Accounting 8."
In order to reduce VAT with advances, the decision was made to apply the benefits in accordance with paragraph 13 of Art. 167 Tax Code.
The organization implements without VAT and at the VAT rate of 0%.

A TASK

Automate the conduct of separate accounting of "entrance" VAT when using benefits in accordance with paragraph 13 of Art. 167 Tax Code.

Requirements for implementation

Sales

Settings:

To identify the "beneficial" products to the Card of the nomenclature group, to which this product belongs, additional details were added, which determines the belonging to the beneficial products.
In the bill plan accounting for outlooked accounting The new subaccount of 19.11 "VAT on acquired material and services and services (for accounting purposes under paragraph 13 of Article 167 of the Tax Code of the Russian Federation) was added" input "VAT on benefit products.

The formation of movements on accounting accounts, as well as on accounting registers, VAT was implemented using three external treatments. VAT on direct expenses:

Processing is started by the user before execution. regulatory operations VAT, i.e. once a quarter.
Processed documents "Requirement-overhead" for reporting period. 3. For each document in which the materials are written off on the "replaced" nomenclature group, the document "Operation introduced manually" is formed.
In operations are formed by wiring: a. If VAT on TMC, written off in production, was previously adopted to deduct: DT 19.11 CT 19.03 VAT is attributed to the subaccount of the "entrance" VAT accounting by paragraph 13 of Art. 167 Tax Code. DT 19.03 CT 68.02 VAT was restored, previously taken to deduct. b. If VAT has not previously been adopted to deduct: DT 19.11 CT 19.03 VAT is attributed to the subaccount of the accounting of the "entrance" VAT under paragraph 13 of Art. 167 Tax Code.
When forming the wiring, the need to conduct partial accounting for VAT is taken into account (all movements are formed with binding to invoice obtained).

VAT for indirect expenses:

In addition to VAT on direct expenses on the debit of account 19.11, VAT on acquired material and services and services (for accounting purposes under paragraph 13 of Art. 167 of the Tax Code of the Russian Federation) "It is necessary to take into account the part of the VAT on indirect expenses (in proportion to the share indirect expensesrelated to the production of "beneficial" products in total amount indirect expenses for the period).
Processing is started by the user after the formation of the Distribution of VAT distribution of indirect expenses.
Each document string is processed.
On the basis of the document, a document "Operation entered manually" is generated, in which for each line of the document "VAT distribution of indirect expenses", wiring are formed:
a. If VAT was previously admitted to deduction: DT 19.11 CT 19.03 (19.04 - for VAT for services) VAT is attributed to the subaccount of the "entrance" VAT accounting by paragraph 13 of Art. 167 Tax Code. DT 19.03 CT 68.02 VAT was restored, previously taken to deduct.
b. If VAT has not previously been adopted to deduct: DT 19.11 CT 19.03 (19.04 - for VAT for services) VAT is attributed to the subaccount of the "input" VAT accounting by paragraph 13 of Art. 167 Tax Code.
For the correct accounting of the "entrance" VAT in the book of shopping and the sales book in addition accounting wiring The document form movements on VAT accounting registers.

Adoption of VAT on the benefits of products to deduct:

In a quarter, in which the implementation of the "beneficial" product, part of the VAT, accumulated on the debit of account 19.11, can be taken to deduct.
Processing is started by the user before forming purchases book entries.
The processing automatically calculates the amount of VAT, which must be accepted to deduct.
The table part of the processing is automatically formed a list of invoices for which there is a balance on the debit of an account 19.11 and the amount that can be accepted to deduct. Write-off is made according to the FIFO method.
Implemented mechanism that allows manually to specify invoices for which you need to write off the account loan 19.11.
According to the processing, a document "Operation introduced manually" is formed, in which the following wiring was formed: DT 19.03 (19.04 - for VAT for services) CT 19.11 VAT, previously assigned to the debit of account 19.11, was restored to the subaccount of the incoming VAT in TMC or Services are respectively.
For the correct accounting of the "entrance" VAT in the book of purchases, in addition to accounting postings, movements are formed in records of VAT accounting registers.
The adoption of VAT to deduct is carried out by typical configuration tools - document "Formation of purchase book records".

1. For the purposes of this chapter, the moment of determining the tax base, unless otherwise provided by paragraphs 3, 7-11, 13-15 of this article, is the earliest of the following dates:

In the event that the full package of documents provided for in Article 165 of this Code is not assembled during the deadlines specified in paragraph 9 of Article 165 of this Code, the moment of determining the tax base at the specified goods (works, services) is determined in accordance with sub-clause 1 of paragraph 1 of paragraph 1 Articles, unless otherwise provided by this clause. In the event that a complete package of documents stipulated by paragraph 5 of Article 165 of this Code, not collected on the 181st calendar day from the date of stations on the transportation documents of the customs authorities, testifying to the placement of goods under the customs procedure of exports, re-export or customs transit, the moment of determination The tax base for the specified work, the services are determined in accordance with sub-clause 1 of paragraph 1 of this article. In the case of the organization's reorganization, if the 181st calendar day coincides with the date of completion of the reorganization or comes after the specified date, the moment of determining the tax base is determined by the successor (successors) as the date of completion of the reorganization (the date of state registration of each newly emerged organization, and in the case of reorganization in the form Attachment is the date of submission to the Unified State Register of Legal Entities Recording on the Termination of the activities of each associated organization).

In case of importation into the port special economic zone of Russian goods placed outside the port special economic zone under the customs procedure of exports (re-export), or when removal of applications, the deadline for submission of documents established by paragraph 9 of Article 165 of this Code is determined from the date of the placement of the specified goods under the customs The export procedure (re-export) or from the date of declaration of applications (and for taxpayers who implement supplies for which the customs declaration is not provided for by the customs legislation of the Customs Union - from the date of registration of transport, shipping or other documents confirming the export of supplies outside the territory of the Russian Federation Air and marine courts, the ships of mixed (river - the sea) of swimming).

9.1. In case within forty-five calendar days From the moment the transfer of ownership of the ship from the taxpayer to the customer, the vessel registration in the Russian international register of courts was not implemented, the moment of determining the tax base of the tax agent is established in accordance with subparagraph 1 of paragraph 1 of this article.

9.2. For the purposes of this chapter, the moment of determining the tax base during the implementation of services provided for by subparagraph 9.2 of paragraph 1 of Article 164 of this Code is the last number of each tax period.

10. For the purposes of this chapter, the moment of determining the tax base when performing construction and installation work for its own consumption is the last number of each tax period.

12. The accounting policy adopted by the Organization for tax purposes is approved by relevant orders, orders of the head of the organization.

Accounting policy for tax purposes is applied from January 1 of the year following the approval by its relevant order, the order of the head of the organization.

Accounting policy for tax purposes adopted by the Organization is mandatory for all separate divisions of the organization.

Pyatsya fifth - the sixth has lost strength.

13. In the case of receipt of the taxpayer, the manufacturer of goods (works, services) of payment, partial payment on the upcoming deliveries of goods (performance, the provision of services), the duration of the manufacturing production cycle of which is over six months (on the list determined by the Government of the Russian Federation), The taxpayer - the manufacturer of these goods (works, services) is entitled to determine the moment of determining the tax base as the day of shipment (transmission) of the specified goods (performance, service provision) in the presence of separate accounting of operations carried out and the amounts of tax on purchased goods (work, services), in including on fixed assets and intangible assets, property rights used to carry out operations for the production of goods (works, services) of a long production cycle and other operations.

Upon receipt of payment, partial payment by the taxpayer - the manufacturer of goods (works, services) into tax authorities, a contract with the buyer (a copy of such a contract, certified by the signature of the head and chief accountant), as well as a document confirming the duration of the production cycle of goods (works , services), indicating their name, production period, the name of the manufacturer, issued by the specified taxpayer-manufacturer by the federal executive body, carrying out functions to develop public policies and regulatory regulation in the field of industrial, defense and fuel and energy complexes signed by an authorized person and certified by the seal of this body.

15. For the tax agents specified in paragraphs 4, 5, 5.1 and 8 of Article 161 of this Code, the moment of determining the tax base is determined in the manner prescribed by paragraph 1 of this article.

16. When implementing the real estate of the shipping date for this chapter, the day of the real estate transfer is recognized by the buyer of this property on the transfer act or other document on the transfer of real estate.

Comment to Art. 167 NK RF

Commented art. 167 of the Tax Code of the Russian Federation is devoted to the moment of determining the tax base on VAT.

The moment of determining the tax base, unless otherwise provided by paragraph. 3, 7 - 11, 13-15 Article. 167 of the Tax Code of the Russian Federation, is the earliest of the following dates:

1) the day of shipment (transmission) of goods (works, services), property rights;

2) the day of payment, partial payment in the account of the upcoming supplies of goods (work, providing services), transfer of property rights.

Thus, when sold, services, the moment of determining the tax base for value added tax should be considered the earliest of dates: the date of transfer of ownership of these works, the services specified in the document confirming the transfer of ownership, or the day of payment (partial payment ). At the same time, on the basis of paragraph 14 of Art. 167 of the Tax Code of the Russian Federation in case the moment of determining the tax base is the day of payment, partial payment of work, the provision of services, on the day of work, the provision of services to the account received earlier payment, partial payment also arises the moment of determining the tax base (the letter of the Ministry of Finance of Russia from 1 September 2014 N 03-03-06 / 1/43640).

It should be borne in mind that in accordance with Part 1 of Art. 9 of the Federal Law of December 6, 2011 N 402-FZ "On Accounting" every fact economic activity It is subject to the registration of primary account documents. Part 2 of this article establishes a list of mandatory details of primary accounting documents. Thus, compulsory details are including the date of drawing up a document, as well as the content of the fact of economic activity.

Thus, the date of shipment (transmission) of goods for VAT purposes is recognized by the date of the first compilation time primary documentDesigned for the buyer (customer), the carrier for delivery to the buyer.

Paragraph 3 of Art. 167 of the Tax Code of the Russian Federation found that in cases where the goods are not shipped and not transported, but the transfer of ownership of this product is transmitted, such a transfer of ownership of VAT is equal to shipment, except in the case provided for by paragraph 16 of Art. 167 Tax Code.

In accordance with paragraph 16 of Art. 167 of the Tax Code of the Russian Federation in the implementation of the real estate of the shipping date in order to GL. The 21 Tax Code of the Russian Federation recognizes the day of the transfer of real estate to the buyer of this property under the transfer act or other document on the transfer of real estate.

The specified item was introduced in Art. 167 NK RF Federal law dated April 20, 2014 N 81-FZ "On Amendments to Part Two of the Russian Federation of the Russian Federation" and set forth in the editorial office of the Federal Law of July 21, 2014 N 238-FZ "On Amendments to Chapter 21 of Part of the second NK of the Russian Federation and Article 12 of the Federal Law "On Amendments to Selected legislative acts Of the Russian Federation in terms of countering illegal financial transactions. "

Note that before making the above clarifications, the Ministry of Finance of Russia indicated that when the real estate object was implemented, the most early of the dates should be considered the moment: the date of transfer of ownership of this property specified in the document confirming the transfer of property rights, or his day payment (partial payment). At the same time, on the basis of paragraph 14 of Art. 167 of the Tax Code of the Russian Federation in case the moment of determining the tax base is the day of payment (partial payment), the date of transfer of ownership of the property also arises the moment of determining the tax base (the letter of the Ministry of Finance of Russia dated April 28, 2014 No. 03-07-11 / 19917).

The receipt of the prepayment is recognized as the moment of the tax base, along with the day of shipment. This is indicated in PP. 2 p. 1 Art. 167 Tax Code. However, according to paragraph 13 of Art. 167 of the Tax Code of the Russian Federation in case of receipt of the taxpayer - the manufacturer of goods (works, services) of payment, partial payment on the upcoming deliveries of goods (execution of works, services, the provision of services), the duration of the production cycle of which is over 6 months, the taxpayer is the manufacturer of the specified goods (works, Services) has the right to determine the moment of determining the tax base as the day of shipment (transmission) of the specified goods (performance, service provision). However, for this it is necessary to organize a separate account for the operations carried out and the amounts of VAT on purchased goods (works, services), including on fixed assets and intangible assets, property rights used to carry out operations for the production of goods (works, services) of a long production cycle and other operations. The list of goods (works, services), the duration of the manufacturing cycle of which is over six months, and for which it is not required to accrue VAT at the time of receipt of the prepayment, approved by the Government of the Russian Federation.

Having received an advance payment, the taxpayer - the manufacturer of goods (works, services) with a production cycle exceeding six months should submit to the tax authorities simultaneously with the tax declaration:

- a contract with the buyer (a copy of such a contract, certified by the signature of the head and chief accountant);

- a document confirming the duration of the production cycle of goods (works, services), with the name of their name, production period, the name of the manufacturer, issued by the specified taxpayer-manufacturer by the federal executive authority, carrying out functions on the development of public policy and regulatory regulation in the field of Industrial, defense and fuel and energy complexes, signed by an authorized person and certified by the seal of this body.

VAT accrual at the time of the receipt of the prepayment does not exempt the taxpayer from the obligation to charge this tax at the time of shipment of goods (the transfer of works, services or property rights). This requirement of paragraph 14 of Art. 167 Tax Code.

Official text:

Article 167. The moment of determining the tax base

1. For the purposes of this chapter, the moment of determining the tax base, unless otherwise provided by paragraphs 3, 7-11, 13-15 of this article, is the earliest of the following dates:

1) the day of shipment (transmission) of goods (works, services), property rights;

2) the day of payment, partial payment in the account of the upcoming supplies of goods (work, providing services), transfer of property rights.

2. It has lost strength. - Federal Law of July 22, 2005 N 119-FZ.

4 - 6. We have lost strength. - Federal Law of July 22, 2005 N 119-FZ.

In the event that the full package of documents provided for in Article 165 of this Code is not assembled during the deadlines specified in paragraph 9 of Article 165 of this Code, the moment of determining the tax base at the specified goods (works, services) is determined in accordance with sub-clause 1 of paragraph 1 of paragraph 1 Articles, unless otherwise provided by this clause. In the event that the full package of documents stipulated by paragraph 5 of Article 165 of this Code is not assembled on the 181st calendar day from the date of stations on the transportation documents of the customs authorities, testifying to the placement of goods under the customs procedure of exports or the customs procedure of customs transit during transportation of foreign goods from the customs authority at the site of arrival in the territory of the Russian Federation to the customs authority at the place of departure from the territory of the Russian Federation or testifying to the premises exported from the territory of the Russian Federation and other territories under its jurisdiction, processing products under the procedure of internal customs transit, the moment of determining the tax The bases for the specified work, the services are determined in accordance with sub-clause 1 of paragraph 1 of this article. In the case of the organization's reorganization, if the 181st calendar day coincides with the date of completion of the reorganization or comes after the specified date, the moment of determining the tax base is determined by the successor (successors) as the date of completion of the reorganization (the date of state registration of each newly emerged organization, and in the case of reorganization in the form Attachment is the date of submission to the Unified State Register of Legal Entities Recording on the Termination of the activities of each associated organization).

In the case of imports into the port special economic zone of Russian goods placed outside the port special economic zone under the customs procedure of exports, or when exporting supplies, the deadline for submission of documents established by paragraph 9 of Article 165 of this Code is determined from the date of the placement of the specified goods under the customs procedure of exports or From the date of declaration of supplies (and for taxpayers who implement supplies for which customs declaration is not provided for by the customs legislation of the Customs Union, - from the date of registration of transport, shipping or other documents confirming the export of survivors beyond the territory of the Russian Federation by air and maritime courts, ships Mixed (river - sea) swimming).

9.1. In the event that within forty-five calendar days from the date of the transfer of ownership of the ship from a taxpayer to the customer, the vessel registration in the Russian international register of ships was not implemented, the moment of determining the tax base of the tax agent is established in accordance with sub-clause 1 of paragraph 1 of this article.

10. For the purposes of this chapter, the moment of determining the tax base when performing construction and installation work for its own consumption is the last number of each tax period.

12. The accounting policy adopted by the Organization for tax purposes is approved by relevant orders, orders of the head of the organization.

Accounting policy for tax purposes is applied from January 1 of the year following the approval by its relevant order, the order of the head of the organization.

Accounting policy for tax purposes adopted by the Organization is mandatory for all separate divisions of the organization.

Pyatsya fifth - the sixth has lost strength. - Federal Law of July 22, 2005 N 119-FZ.

13. In the case of receipt of the taxpayer, the manufacturer of goods (works, services) of payment, partial payment on the upcoming deliveries of goods (performance, the provision of services), the duration of the manufacturing production cycle of which is over six months (on the list determined by the Government of the Russian Federation), The taxpayer - the manufacturer of these goods (works, services) is entitled to determine the moment of determining the tax base as the day of shipment (transmission) of the specified goods (performance, service provision) in the presence of separate accounting of operations carried out and the amounts of tax on purchased goods (work, services), in including on fixed assets and intangible assets, property rights used to carry out operations for the production of goods (works, services) of a long production cycle and other operations.

15. For the tax agents specified in paragraphs 4 and 5 of Article 161 of this Code, the moment of determining the tax base is determined in the manner prescribed by paragraph 1 of this article.

Comment Lawyer:

In accordance with this article, the moment of determining the tax base depends on the accounting policy adopted by the taxpayer. In accordance with the Accounting Regulations, the "Accounting Policy of the Organization" PBU 1/98, under accounting policies Organizations are understood by the combination of accounting methods - primary observation, value measurement, the current grouping and the final generalization of the facts of economic activity. PBU 1/98 applies: in terms of the formation of accounting policies - on the organization regardless of organizational and legal forms; In terms of disclosure of accounting policies - on organizations that publish their accounting reporting Fully or partly according to the legislation of the Russian Federation, constituent documents or own initiative. Branches and representative offices of foreign organizations located in the Russian Federation can form accounting policies based on the rules established in the country of finding foreign organizationif they do not contradict international standards financial statements. The accounting policy is formed by the Chief Accountant (accountant) of the organization based on PBU 1/98 and is approved by the head of the Organization. Accounting policies for accounting purposes should not be identified with accounting policies within the meaning of Article 167. In accounting policies, the moment of occurrence is determined for the purposes of tax tax obligations either as shipment and presentation of the buyer of settlement documents or as increasing money.

Article 167 defines the concept of payment of goods (works, services) as the termination of the counter-obligation of the acquirer of these goods (works, services) to the taxpayer, which is directly related to the supply (transmission) of these goods (the performance of work, the provision of services). As an exception, the termination of the counter commitment is given by issuing a buyer of its own bill. Buyer's obligation to pay the price includes the adoption of such measures and compliance with such formalities that may be required in accordance with the contract or legislation to make it possible to make a payment (the opening of the letter of credit provided for by the Treaty bank guarantee etc.). The legal consequences of the non-fulfillment or improper fulfillment of the buyer's charges for the payment sold to it are concluded according to the Civil Code in the fact that the seller receives the right to demand from the buyer not only the payment of goods, but also pays for the use of other people's money accrued on the amount of debt over the entire period of delay payment of goods (). If the goods are not paid by the buyer in connection with the unreasonable refusal of their adoption, the seller has the right to choose or require payment of goods, or refuse to fulfill the contract.

The limitation of the limitation of the term for the forced protection of the violated right by filing a lawsuit (). Appointment of limitation It is to provide the victim strictly defined, but quite a sufficient time to protect his right. Upon the expiration of the limitation of the prescription, the possibilities forced (judicial) protection of their right is deprived of, but the violated right itself is preserved. The total limitation period extending to most of the requirements of the subjects civil law, installed in three years (). For certain requirements, the law can establish special deadlines limitations - both abbreviated and longer compared to total (). So, in accordance with Article 181 of the Civil Code, a claim for invalidation of an arbitrary transaction can be brought only during the year from the day the law arises of the lawsuit, and for the requirements for the consequences of the invalidity of an insignificant transaction, a 10-year limitation period is provided. Special (abbreviated) limitations of limitations are provided for by transport legislation ().

Article 167 does not determine the moment of starting the current limitation period, however, based on the provisions of Article 11 of the Tax Code of the Russian Federation, institutions, concepts and terms of civil, family and other industries of the Russian Federation, used in the Tax Code, are applied in the value in which they are used in These branches of legislation. Consequently, the taxpayer, when calculating the timeline of the limitation, is entitled to be guided by the provisions of the Civil Code, in particular, Article 200, in accordance with which the moment of the start of the limitation period is determined by the day when the victim learned or should learn about the violation of his right. From this point on, he appears the right to lawsuit on both the material and procedural sense. In some cases, the law directly determines the moment of the start of the pressure period. For example, for obligations with a precisely definite execution period, the claim is begregated from the end of this period, since both parties are aware of it. The law itself determines the time the course of the abbreviated schedule of the limitation, in particular in transport obligations.

The claim is interrupted, as a rule, two circumstances: the presentation of the claim in the prescribed manner or committing the obligated face of actions, testifying to the recognition of their debt (). In addition, it should be noted that it allows the ability to restore the missed limitation period (does not apply to the organization). By virtue of Article 207 of the Civil Code simultaneously with the expiration of prescription for the main requirement, it is automatically considered expired Prescriptions for additional requirements providing maintenance (pledge, guarantee, etc.). The debtor, who has left the property of a management person, can be his owner according to the rules of acquisitive limitation. It should be noted that the Civil Code prohibits the transaction of the donation (a semicading) between any commercial organizationsUnless we are talking about the gifts of a minor cost (). The emergence of gratuitous property relations between organizations, which integrate their activities to profit, is an exception; From the standpoint of civil legislation, the resolution of such relations can be used to the detriment of creditors and public interests.

Clause 7 of Article 167 defines the date of the sale of goods transferred to storage under the Agreement of Warehouse Storage with the issuance of warehouse certificate. According to the Civil Code this species Storage is characterized by the specifics of the design of the contract. Warehouse certificates in accordance with Civil Code divided into double and simple; They are securities that allow the owners of these documents to carry out the turnover of rights to the goods without moving the goods, which continues to be in stock. Double warehouse certificate is security, consisting of two documents, each of which is also recognized as valuable: Actually warehouse certificate and mortgage certificate. The double warehouse certificate is drawn up with compliance with the obligatory details and is issued by a specialized organization (commodity warehouse) to the certificate of making on the storage of a certain product and the right of the holder of this security to receive the transferred goods personally or transfer this right to another person with the help of a transfer inscription ().

A simple warehouse certificate is a presenter paper, a commodity-based document, which, unlike a double certificate, is a unitary paper carrier, certifying the unitary law of goods timeling, the collateral right of the goodsseller's creditor and the commodity warehouse commitment. In terms of determining the tax base for the operations of implementing the financial agent of financing services under the concession of the monetary requirement, it should be borne in mind that the monetary requirement of the client to the debtor may be already existing (upon the occurrence of execution, for example, for shipped goods) or future The duty to pay for goods has not yet come). With the concession of the future demand, it is considered to be transferred to the financial agent only after the right to receive specific cash from the debtor without any additional design (). Federal Law of May 29, 2002 No. 57-FZ made highly significant changes to paragraph 9 of Article 167 in a part that establishes the moment of determining the tax base for the operations of the sale of goods in the customs regime of exports, works and services directly related to the production and implementation of these goods, as well as works (services) directly related to transportation (transportation) of goods placed under the customs regime of transit through the territory of the Russian Federation.

If earlier in the case of failure to submit a full package of documents provided for in Article 165 of the Tax Code of the Russian Federation, the date of sale of goods (works, services) was considered to be 181st day from the date of the room for the customs regime of export, now the moment of determining the tax base is shipping day (transmission) goods (works, services). Paragraphs 1-4 of paragraph 12 of Article 167 establishes the procedure for approving and applying accounting policies to organizations. By general ruleThe organization must approve accounting policies before the next calendar year. In case of passing this term, the legislator prescribes the application of accounting policies "on shipment", and this procedure cannot be changed even if the first tax period (month or quarter) has not yet ended in the new calendar year. The newly created organization as an exclusion is granted the right to approve the accounting policies for the purpose of calculating VAT before the end of the first since the establishment of the organization of the tax period, and this accounting policy is applied since the establishment of an organization.

1. For the purposes of this chapter, the moment of determining the tax base, unless otherwise provided by paragraphs 3, 7-11, 13-15 of this article, is the earliest of the following dates:

1) the day of shipment (transmission) of goods (works, services), property rights;

2) the day of payment, partial payment in the account of the upcoming supplies of goods (work, providing services), transfer of property rights.

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In the event that the full package of documents provided for in Article 165 of this Code is not assembled during the deadlines specified in paragraph 9 of Article 165 of this Code, the moment of determining the tax base at the specified goods (works, services) is determined in accordance with sub-clause 1 of paragraph 1 of paragraph 1 Articles, unless otherwise provided by this clause. In the event that the full package of documents stipulated by paragraph 5 of Article 165 of this Code is not assembled on the 181st calendar day from the date of stations on the transportation documents of the customs authorities, testifying to the placement of goods under the customs procedure of exports or the customs procedure of customs transit during transportation of foreign goods from the customs authority at the site of arrival in the territory of the Russian Federation to the customs authority at the place of departure from the territory of the Russian Federation or testifying to the premises exported from the territory of the Russian Federation and other territories under its jurisdiction, processing products under the procedure of internal customs transit, the moment of determining the tax The bases for the specified work, the services are determined in accordance with sub-clause 1 of paragraph 1 of this article. In the case of the organization's reorganization, if the 181st calendar day coincides with the date of completion of the reorganization or comes after the specified date, the moment of determining the tax base is determined by the successor (successors) as the date of completion of the reorganization (the date of state registration of each newly emerged organization, and in the case of reorganization in the form Attachment is the date of submission to the Unified State Register of Legal Entities Recording on the Termination of the activities of each associated organization).

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10. For the purposes of this chapter, the moment of determining the tax base when performing construction and installation work for its own consumption is the last number of each tax period.

12. The accounting policy adopted by the Organization for tax purposes is approved by relevant orders, orders of the head of the organization.

Accounting policy for tax purposes is applied from January 1 of the year following the approval by its relevant order, the order of the head of the organization.

Accounting policy for tax purposes adopted by the Organization is mandatory for all separate divisions of the organization.

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13. In the case of receipt of the taxpayer, the manufacturer of goods (works, services) of payment, partial payment on the upcoming deliveries of goods (performance, the provision of services), the duration of the manufacturing production cycle of which is over six months (on the list determined by the Government of the Russian Federation), The taxpayer - the manufacturer of these goods (works, services) is entitled to determine the moment of determining the tax base as the day of shipment (transmission) of the specified goods (performance, service provision) in the presence of separate accounting of operations carried out and the amounts of tax on purchased goods (work, services), in including on fixed assets and intangible assets, property rights used to carry out operations for the production of goods (works, services) of a long production cycle and other operations.

15. For the tax agents specified in paragraphs 4 and 5 of Article 161 of this Code, the moment of determining the tax base is determined in the manner prescribed by paragraph 1 of this article.