Corporate income tax rate in 2017. How to calculate income tax, what are the terms for paying income taxes.
Income tax in Russia
Income tax is applied in all progressive countries. It has several fundamental functions:
For a company, income tax rates are one of the most proven indicators of the company's performance: it represents the average value of the tax burden that is imposed on all the company's income. If we imagine income tax as a mathematical fraction, then the numerator will be the total amount of all taxes, and the denominator will be the total income from all types of company activities.
Taking into account the complexity of Russian tax legislation, using the effective income tax rate, one can understand the efficiency of the organization's work, and objectively assess its profitability.
Income tax rate in 2017
The income tax rate is the difference between the profit and loss of the organization, the profit of the enterprise minus the amount of established deductions.
The object of taxation, according to Art. 274 of the Tax Code of the Russian Federation, the profit of the enterprise for the reporting period is recognized without taking into account excises and value added tax. Not taken into account in determining income, according to Art. 251 of the Tax Code of the Russian Federation:
In turn, profit is defined as the difference between income received and expenses incurred in the same period. At the same time, all costs must not only have documentary evidence, but also be justified from the point of view of the economics of the enterprise.
Income tax payers are (Article 246 of the Tax Code of the Russian Federation):
Income tax implies as an object the profit received by the taxpayer (minus the amount of production, commercial and transportation costs):
What percentage is the income tax rate in 2017? As in the previous year - 20%. However, in 2017, the ratio between the federal and regional budgets changed. In 2016, deductions were distributed: regional - 2%, federal - 18%. In 2017 - 3% and 17% respectively. The new rates have been adopted for the period from 2017 to 2020.
At the same time, a number of companies in 2017 can exercise the right to a zero rate on profits. These are enterprises specializing in social, industrial, scientific activities, as well as providing household services to the population.
At the same time, one should not forget that in order to receive tax benefits, a number of strict conditions must be met throughout the entire reporting period. At the slightest deviation, the financial result will be subject to a full twenty percent rate.
By regional legislation, the rate in 2017 can be reduced to 12.5% - this is the minimum possible rate specified in paragraph 1 of Art. 284 of the Tax Code of the Russian Federation.
Methodology for calculating the profit rate in the 2017 tax year
Calculation of the income tax rate is possible in several ways (see Fig. 1). One of the most common options: 
Figure 1 - Income tax calculation method
At the same time, it is necessary to understand that income and expenses must be clearly tied to a specific time period for which reporting is submitted. The question is whether the entrepreneur is ready to recognize them in this particular period of time. Art. 271-273 of the Tax Code of the Russian Federation defines two options for this situation: 
Figure 2 - Non-operating income
When to file a declaration
The tax period is the time period for which the taxable base and the amount of payment are formed. Many organizations make monthly advance income tax payments. In Art. 286 of the Tax Code of the Russian Federation contains a list of those who do this on a quarterly basis.
The tax return must be submitted in the prescribed form in accordance with the order of the Federal Tax Service dated March 22, 2012 No. ММВ-7-3/174 to the regional office at the location of the organization or its separate subdivision.
Since 2015, the form for filing income tax returns has been changed. It shall be submitted to the Federal Tax Service within 28 days after the closing of the tax period. For some categories, you can submit reports within four, six, nine months, or monthly.
Please note that from January 1, 2017, the amount of penalties for late payment of taxes and contributions has increased. In case of delay for the first 30 days, the Federal Tax Service, as before, will accrue interest at a rate of 1/300 of the refinancing rate of the Central Bank of the Russian Federation, starting from the 31st day, the rate will be 1/150 of the refinancing rate.
Is it possible to reduce the tax base
Article 270 of the Tax Code of the Russian Federation indicates the types of expenses that cannot be used to reduce the taxable base:
Dividends received by the owner of the organization on its own securities;
Fines and other payments necessary for payment to the state budget;
Contributions to the authorized capital, contributions to various partnerships.
Of course, such actions as non-issuance of sales and cash receipts, cashing money, minimizing VAT, using offshore zones (for organizations conducting foreign economic activity) are also “outlawed” - they are strongly not recommended, since they almost never escape the gaze of the tax authorities .
Among the popular legal ways to reduce the tax base:
Training and retraining of employees;
Expenses for corporate clothing;
Overestimation of expenses for rent, repairs, maintenance;
Depreciation and liquidation of fixed assets;
Costs associated with a company's trademark.
Each enterprise, regardless of the form of ownership, is looking for ways to legally reduce the tax base. Not to cross the fine line of the law is the main task in this case, because there are many legitimate options.
In 2017, the procedure for writing off losses of previous years was changed. Previously, profits could be reduced to zero by fully writing off losses from previous years. Now legislators have removed the 10-year limit, but the amount of loss cannot reduce profits by more than half. The new procedure for the transfer of losses of previous years for income tax applies to the tax periods of 2017-2020. For the last year, 2016, taxpayers have the right to continue to reduce the tax base by the entire amount of the loss received in previous periods.
The materials were prepared by the auditors of Pravovest Audit WiseAdvice Consulting Group
Features of filling out a new income tax return
New control ratios for income tax declarationOrder of the Federal Tax Service of Russia dated November 26, 2014 N ММВ-7-3 / 600@ approved the form of the tax declaration for corporate income tax, the procedure for filling it out, as well as the format for its submission in electronic form. The Tax Service recommended using the new declaration form when compiling reports for 2014, while leaving the organization the right to report both in the new and in the old forms (letter of the Federal Tax Service of Russia dated 05.02.2015 N GD-4-3/1696@).
Starting with reporting for the 1st quarter of 2015, taxpayers are required to apply a new declaration form.
The control ratios for the new income tax declaration were published by the Letter of the Federal Tax Service of July 14, 2015 No. ED-4-3 / 12317@ “On the control ratios of the indicators of the tax return for corporate income tax”
Table of control ratios of indicators of tax forms and financial statements contains formulas for control ratios indicating documents, lines and sheets of the declaration.
In case of non-compliance with the control ratios, the table contains a description of a possible violation of the legislation of the Russian Federation with reference to an article of the Tax Code of the Russian Federation and the actions of the inspector when this violation is detected.
The table contains both intradocumentary control ratios and interdocumentary ones.
For example, when checking Sheet 03 of the income tax return, there is an inter-documentary ratio of tax and financial statements.
Source documents - corporate income tax return
for the tax period, form 4 Cash flow statement of the annual accounting (financial) statements.
Control Ratio Formula:
If Line 4 of Form 4 “for the payment of dividends” in the reporting tax period is greater than zero, then the sum of lines 110 and 120 of sheet 03 “Calculation of corporate income tax on income withheld by a tax agent (source of payment of income)” must also be greater than zero. If this control ratio is not met, then it is possible to underestimate the tax on income in the form of dividends.
The actions of the inspector in this case are to send the taxpayer a request to provide explanations or make appropriate corrections within five working days. If, after consideration of the submitted explanations and documents, or in the absence of explanations from the taxpayer, the fact of violation of the legislation on taxes and fees is established, an audit report is drawn up in accordance with Art. 100 of the Tax Code of the Russian Federation.
An example of an intradocumentary ratio:
If the difference between line 180 "Amount of calculated tax in total" of the declaration and line 180 "Amount of calculated tax in total" of the declaration of the previous reporting period is greater than zero, then line 290 "Amount of monthly advance payments payable in the quarter following the current reporting period" is equal to this difference. Failure to comply with this control ratio may result in incorrect calculation of the amount of the monthly advance payment.
The actions of the inspector in the event of a violation of the control ratio is to check whether the amount of calculated tax has changed during the in-house tax audit of the tax return for the previous reporting period. If, taking into account the results of a desk tax audit, the control ratio is not met, then, in accordance with Article 88 of the Tax Code of the Russian Federation, send the taxpayer a request to provide explanations or make appropriate corrections within five working days. If, after consideration of the submitted explanations and documents, or in the absence of explanations from the taxpayer, the fact of violation of the legislation on taxes and fees is established, an audit report is drawn up in accordance with Art. 100 of the Tax Code of the Russian Federation.
Reflection in tax reporting of errors of previous years
In the income tax declaration approved by Order of the Federal Tax Service of Russia dated November 26, 2014 N ММВ-7-3 / 600@ in Appendix 2 to sheet 02, lines were introduced to reflect the amounts of adjustment of the tax base in connection with the identification of errors (distortions) related to past periods. So, according to clause 7.3 of the Procedure for filling out the declaration, line 400 reflects the adjustment of the tax base when the taxpayer exercises the right granted by paragraph two of clause 1 of Article 54 of the Tax Code of the Russian Federation to recalculate the tax base and the amount of tax for the tax (reporting) period in which errors (distortions) were detected, relating to previous tax (reporting) periods, in cases where the mistakes (distortions) made led to the excessive payment of tax.Lines 401-403 provide a breakdown of the line 400 indicator for previous tax periods, which include the identified errors (distortions).
Lines 400-403 do not include the amounts of income and losses of past tax periods identified in the current reporting (tax) period and reflected in line 101 of Appendix N 1 to Sheet 02 and in line 301 of Appendix N 2 to Sheet 02 of the Declaration.
The indicator of line 400 is taken into account when forming the indicator on line 100 of Sheet 02 of the Declaration.
The procedure for correcting errors in tax accounting is regulated by Art. 54 of the Tax Code of the Russian Federation, according to which, if errors (distortions) are detected in the calculation of the tax base relating to past tax (reporting) periods, in the current tax (reporting) period, the tax base and the amount of tax are recalculated for the period in which these errors were committed ( distortion).
At the same time, the third paragraph of paragraph 1 of Art. 54 of the Tax Code of the Russian Federation provides that if it is impossible to determine the period of errors (distortions), the tax base and the amount of tax are recalculated for the tax (reporting) period in which errors (distortions) are revealed. The taxpayer has the right to recalculate the tax base and the amount of tax for the tax (reporting) period in which errors (distortions) related to previous tax (reporting) periods were detected, also in cases where the errors (distortions) made led to the excessive payment of tax .
The Ministry of Finance of Russia explains that, in accordance with this provision, a taxpayer has the right to recalculate the tax base and the amount of tax for the tax (reporting) period in which errors (distortions) were discovered, when the errors (distortions) made led to the excessive payment of tax (regardless of whether whether it is possible or not to determine the period of their commission) (letters of 10/17/2013 N 03-03-06/1/43299, of 01/23/2012 N 03-03-06/1/24, of 08/26/2011 N 03-03- 06/1/526).
At the same time, it should be taken into account that the Tax Code of the Russian Federation does not limit the period for recalculating the tax base in the event of errors (distortions) that led to an increase in the tax base and the amount of tax (letter of the Ministry of Finance of Russia dated 05.10.2010 N 03-03-06/1/627).
However, in this case, it must be borne in mind that the application of the third paragraph of paragraph 1 of Art. 54 of the Tax Code of the Russian Federation is lawful only if, following the results of the tax period subject to adjustment, the organization did not receive a loss and paid income tax to the budget in a timely manner (see letters of the Ministry of Finance of Russia dated 13.08.2012 N 03-03-06/1/408, dated 01/30/2012 N 03-03-06/1/40, dated 05/07/2010 N 03-02-07/1-225, dated 04/23/2010 N 03-02-07/1-188, dated 04/27/2010 N 03-02-07/1-193).
The question of the possibility of recognizing expenses in a later period is still controversial. Attempts to simply “postpone” expenses to a later period without justifying the reasons that prevented recognition of these expenses in a timely manner, still meet with the resistance of the tax authorities and are not always encouraged by the courts.
It is important to note that the Tax Code of the Russian Federation does not contain the concept of "mistake". For the purposes of applying article 54 of the Tax Code of the Russian Federation, this concept has the same meaning as in PBU 22/2010 “Correction of errors in accounting and reporting” (see paragraph 1 of article 11 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated 30.01.2015 N 03-03-06/1/3583, dated 11/04/2014 N 03-03-06/1/62348, dated 10/17/2013 N 03-03-06/1/43299).
According to PBU 22/2010, an error is an incorrect reflection (non-reflection) of facts economic activity in the accounting and (or) financial statements of the organization. The error may be due to:
- incorrect application of the legislation of the Russian Federation on accounting and (or) regulatory legal acts on accounting;
- incorrect application of the organization's accounting policies;
- inaccuracies in calculations;
- incorrect qualification or assessment of the facts of economic activity;
- incorrect use of information available at the date of signing the financial statements;
- dishonest actions of officials of the organization.
On the composition of the amended income tax return
Letter of the Federal Tax Service of Russia dated 25.06.2015 N GD-4-3/11057@ clarified the issue of the composition of the amended tax return for income tax for submission to the tax authorities if only the declaration and calculation of income tax are specified (without specifying Appendix N 2 to the declaration).According to paragraph 6 of Article 81 of the Tax Code of the Russian Federation, if a tax agent discovers in the calculation submitted by him to the tax authority the fact that information is not reflected or incompletely reflected, as well as errors that lead to an understatement or overstatement of the amount of tax to be transferred, the tax agent is obliged to make the necessary changes and submit to the tax body specified calculation in the manner prescribed by this article of the Tax Code of the Russian Federation.
The corrected calculation submitted by the tax agent to the tax authority must contain data only for those taxpayers in respect of whom facts of non-reporting or incomplete reflection of information, as well as errors leading to an underestimation of the amount of tax, are found.
In accordance with paragraphs 1.7 and 1.8 of the Procedure for filling out a tax return for corporate income tax, approved by order of the Federal Tax Service of Russia dated November 26, 2014 N ММВ-7-3 / 600@, organizations are income taxpayers acting as tax agents for income tax organizations, include in the tax return a tax calculation consisting of subsection 1.3 of Section 1 and Sheet 03 "Calculation of corporate income tax on income withheld by a tax agent (source of income payment)".
Organizations acting as tax agents for the calculation, withholding and transfer to the budget system of the Russian Federation of personal income tax, in accordance with paragraph 4 of Article 230 of the Tax Code of the Russian Federation, submit to the tax authorities Appendix No. 2 to the tax declaration "Information on the income of an individual, paid to him by the withholding agent." At the same time, organizations that are taxpayers of income tax include Appendix No. 2 to the tax return in the composition of the tax return.
Subparagraph 2 of paragraph 3.2 of the Procedure defines the procedure for submitting, separately from the tax return, an updated tax calculation containing data only on those taxpayers in respect of whom facts of non-reporting or incomplete reflection of information are found, as well as errors leading to understatement or overstatement of the amount of tax.
A similar rule in terms of submitting to the tax authority only updated Information on the income of an individual paid to him by a tax agent is contained in clause 17.1 of the Procedure.
Submission to the tax authority of an amended tax declaration with the inclusion of only those sheets and annexes to them in which false information or errors are revealed is not provided for by the Tax Code of the Russian Federation. Accordingly, the amended tax return is submitted to the tax authority in full, as determined in the Procedure.
As for the submission to the tax authority of an amended tax return without the tax calculation included in it and Information on the income of an individual paid to him by a tax agent, this issue will be considered when preparing changes to the tax return on corporate income tax.
Duties of a tax agent and income tax rate when paying dividends, including to foreign participants
From January 1, 2015, the tax rate on dividend income paid to residents increased from 9% to 13%.The increased rate applies to income paid to members beginning January 1, 2015.
In the event that during 2014 a resident received interim quarterly dividends, they were subject to income tax and personal income tax at a rate of 9% (clause 5, article 286 of the Tax Code of the Russian Federation). But dividends calculated on the basis of annual profit and paid in 2015 will be taxed at a rate of 13%.
When filling out Sheet 03 of the Income Tax Declaration in connection with the payment of dividends, the following features must be taken into account.
Pay attention to the letter of the Federal Tax Service of Russia dated February 26, 2015 N GD-4-3 / 2964@
"On the corporate income tax rate on income in the form of dividends" (together with the Letter> of the Ministry of Finance of Russia dated February 9, 2015 N 03-03-10/5145)
This document is posted on the official website of the Federal Tax Service of Russia (http://www.nalog.ru) in the section "Explanations of the Federal Tax Service that are mandatory for use by tax authorities."
The tax declaration form for corporate income tax (hereinafter referred to as the declaration), approved by order of the Federal Tax Service of Russia dated November 26, 2014 N ММВ-7-3 / 600@ (registered by the Ministry of Justice of Russia on December 17, 2014, registration N 35255), does not take into account the change in the specified tax rate .
In this regard, before making changes to the form of the said tax return, when filling out Section A "Calculation of tax on income in the form of dividends (income from equity participation in other organizations established in the Russian Federation)" Sheet 03 of the declaration, it is necessary to proceed from the following.
The amounts of dividends to be distributed to Russian organizations specified in subparagraph 2 of paragraph 3 of Article 284 of the Tax Code of the Russian Federation, as well as the amounts of dividends on which tax is calculated at a tax rate of 13 percent, are reflected, respectively, in lines 023 and 091.
If the decision on the distribution of profit remaining after taxation was made before January 1, 2015 and partially paid dividends in 2014 with taxation at a tax rate of 9 percent, then when submitting declarations for the reporting (tax) periods of 2015:
- dividends distributed to Russian organizations and paid in 2014 subject to tax at a rate of 9 percent are indicated in line 022;
- Dividends distributed to Russian organizations and paid in 2015 subject to tax at a rate of 13 percent are indicated in line 023.
Letter of the Ministry of Finance of Russia dated 09.02.2015 N 03-03-10/5145
Clause 1 of Article 250 of the Tax Code of the Russian Federation determines that non-operating income is recognized as income from equity participation in other organizations, with the exception of income directed to pay for additional shares (shares) placed among shareholders (participants) of the organization.
Federal Law No. 366-FZ of November 24, 2014 “On Amendments to Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation” amended Article 284 of the Tax Code of the Russian Federation (hereinafter referred to as the RF Tax Code), which entered into force from 1 January 2015.
So, according to subparagraph 2 of paragraph 3 of Article 284 of the Tax Code of the Russian Federation (as amended by the above Federal Law), from January 1, 2015, on income received in the form of dividends from Russian and foreign organizations by Russian organizations that are not specified in subparagraph 1 of paragraph 3 of Article 284 of the Tax Code of the Russian Federation, as well as income in the form of dividends received on shares, the rights to which are certified by depositary receipts, the tax rate of 13 percent is applied to the tax base.
In accordance with subparagraph 2 of paragraph 4 of Article 271 of the Tax Code of the Russian Federation for income in the form of dividends from equity participation in the activities of other organizations for non-operating income, the date of receipt of income is the date of receipt of funds to the settlement account (cash) of the taxpayer.
Thus, dividends received starting from January 1, 2015 should be subject to a tax rate of 13 percent. At the same time, to the dividends actually received in 2014, from which the Russian organization is obliged to independently calculate and pay corporate income tax due to non-withholding by the tax agent, it is necessary to apply the tax rate that was in force in 2014, that is, the tax rate of 9 percent.
"On the direction for information and use in the work of the letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation dated January 29, 2015 N 03-04-07 / 3263 on the provision of information on the income of individuals when receiving income from transactions with securities"
According to paragraph 4 of Article 230 of the Tax Code of the Russian Federation, persons recognized as tax agents in accordance with Article 226.1 of the Tax Code of the Russian Federation submit to the tax authority at the place of their registration information about the income in respect of which they calculated and withheld tax, about the persons who are recipients of these incomes ( if relevant information is available), and on the amounts of taxes accrued, withheld and transferred to the budget system of the Russian Federation for this tax period in the form, in the manner and within the time limits established by Article 289 of the Tax Code of the Russian Federation for the submission of tax calculations by tax agents for corporate income tax.
Information on the income of individuals, provided for in paragraph 4 of Article 230 of the Tax Code of the Russian Federation, is submitted by tax agents personally for each individual - the recipient of income.
At the same time, with respect to income from operations with securities and payments on securities (coupons, dividends on shares Russian organizations), for which information on income is provided in accordance with Appendix No. 2 to the income tax return, the submission of information on such income in accordance with paragraph 2 of Article 230 of the Tax Code of the Russian Federation is not required.
In accordance with paragraph 1 of Article 43 of the Tax Code of the Russian Federation, a dividend is any income received by a shareholder (participant) from an organization in the distribution of profit remaining after tax (including in the form of interest on preferred shares) on shares (shares) owned by a shareholder (participant) in proportion to the shares of shareholders (participants) in the authorized (share) capital of this organization.
If the payment of income on securities is made by an organization that is not recognized as a tax agent under Article 226.1 of the Tax Code of the Russian Federation, but is a tax agent on the basis of Article 226 of the Tax Code of the Russian Federation, information on the income of individuals is submitted by this organization in the form and in the manner established by clause 2 article 230 of the Tax Code of the Russian Federation. Such organizations, in particular, include organizations that pay dividends that are not related to dividends on shares of Russian organizations.
In accordance with paragraph 14 of Article 226.1 of the Tax Code of the Russian Federation, if it is impossible to withhold personal income tax calculated on income from securities transactions and dividends on shares of Russian organizations, then the tax agent organization shall notify the tax agent in writing by March 1 of the following year. body at the place of its registration on the impossibility of withholding tax and the amount of the taxpayer's debt. In this case, a message about the impossibility to withhold tax and the amount of tax may be submitted in the form and in the manner prescribed by paragraph 5 of Article 226 of the Tax Code of the Russian Federation.
In accordance with the provisions of paragraph 3 of Article 230 of the Tax Code of the Russian Federation, tax agents issue certificates to individuals, upon their applications, about income received by individuals and tax amounts withheld.
With regard to information about income submitted by tax agents to the tax authorities in accordance with paragraph 4 of Article 230 of the Tax Code of the Russian Federation, at the request of the employee, he can be issued a certificate of such income received and tax amounts withheld in the form 2-NDFL "Certificate of income of an individual for the year 20__.
From these clarifications of the Ministry of Finance, the following conclusion can be drawn: the obligation to submit to the tax authority information on the income of individuals in the form of Appendix No. 2 to the income tax return is assigned only to organizations that pay income to individuals on securities or transactions with securities. Shares in an LLC are not securities, therefore, when distributing profits between participants (i.e. when paying dividends), they are recognized as tax agents on the basis of Art. 226 of the Tax Code of the Russian Federation, and not on the basis of Art. 226.1 of the Tax Code of the Russian Federation. If a taxpayer (an LLC that applies a simplified taxation system and pays dividends only to individuals) does not have the obligation to submit information on the income of individuals in the form of Appendix No. 2 to the income tax return, it also does not have the obligation to submit a tax calculation to the tax authority on the profit of organizations from income withheld by the tax agent (Sheet 03 of the declaration).
Letter of the Federal Tax Service of Russia dated June 25, 2015 N GD-4-3 / 11052 "On taxation of income from equity participation in other organizations" (together with<Письмом>Ministry of Finance of Russia dated May 14, 2015 N 03-03-10 / 27550) clarified that when paying income from equity participation in an LLC, it is allowed to use the formula for calculating dividends from paragraph 5 of Article 275 of the Tax Code of the Russian Federation
The departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation are instructed to bring this letter to lower tax authorities, as well as to taxpayers.
Paragraph 1 of Article 28 of the Federal Law of 08.02.1998 N 14-FZ “On Limited Liability Companies” determines that the company has the right to quarterly, every six months or once a year to make a decision on the distribution of its net profit among the participants of the company.
In accordance with paragraph 1 of Article 24 of the Tax Code of the Russian Federation, tax agents are recognized as persons who, in accordance with the Tax Code of the Russian Federation, are responsible for calculating, withholding from the taxpayer and transferring taxes to the budget system of the Russian Federation.
Russian organizations that pay taxpayers income in the form of dividends determine the amount of tax separately for each such taxpayer in relation to each payment of the said income (Item 5 of Article 286 of the Tax Code of the Russian Federation).
Features of determining the tax base for income received from equity participation in other organizations are established in Article 275 of the Tax Code of the Russian Federation.
In accordance with paragraph 5 of Article 275 of the Tax Code of the Russian Federation, the amount of tax to be withheld from the income of the taxpayer - the recipient of dividends, not specified in paragraph 6 of Article 275 of the Tax Code of the Russian Federation, is calculated by the tax agent in accordance with paragraph 4 of Article 275 of the Tax Code of the Russian Federation according to the formula defined in paragraph 5 of Article 275 NK RF.
At the same time, in accordance with paragraph 1 of Article 43 of the Tax Code of the Russian Federation, any income received by a shareholder (participant) from an organization in the distribution of profit remaining after tax (including in the form of interest on preferred shares) on shares owned by a shareholder (participant) is recognized as a dividend. (shares) in proportion to the shares of auctioneers (participants) in the authorized (share) capital of this organization.
Consequently, the provision of paragraph 1 of Article 43 of the Tax Code of the Russian Federation, which establishes the definition of dividends for the purposes of the Tax Code of the Russian Federation, refers to dividends as such not only income received by a shareholder from an organization in the distribution of profit remaining after tax on shares owned by a shareholder, but also similar income received shareholder according to his shares.
In this regard, we believe that when distributing profit remaining after taxation over the share owned by a participant in a limited liability company, a person recognized in accordance with the Tax Code of the Russian Federation as a tax agent in relation to income in the form of dividends, it is necessary to determine the amount of tax in the manner and according to the formula defined in paragraph 5 of Article 275 of the Tax Code of the Russian Federation.
The procedure for reflecting received dividends in the corporate income tax declaration.
The amount of dividends received by the taxpayer, according to tax accounting data, is indicated as part of non-operating income in line 100 of Appendix No. 1 to Sheet 02 and in line 020 of Sheet 02. Then, already as income excluded from profit, the same amount is reflected in line 070 of Sheet 02 (points 6.2, 5.2, 5.3 of the Procedure for filling out a tax return for corporate income tax). Thus, dividends, the income tax from which was withheld by the tax agent, do not form the tax base from which the amount of income tax is calculated (line 180 of Sheet 02). The same order of reflection in the declaration of received dividends was applied earlier.On the obligation of a tax agent when paying income to foreign organizations
Since January 1, 2015, a new concept has appeared in Article 7 of the Tax Code of the Russian Federation “International Treaties on Taxation Issues” - a person who has the actual right to income. Let's see how this innovation affected the duties of tax agents for income tax.Recall that the obligations of a tax agent for income tax in relation to foreign organizations arise for Russian taxpayers when paying these organizations the income listed in Article 309 of the Tax Code of the Russian Federation, this is the so-called passive income - interest on debt obligations, dividends, royalties, license and lease payments , fines, etc.
Article 310 of the Tax Code of the Russian Federation establishes the rates applicable to income paid to foreign organizations from sources in the Russian Federation. At the same time, preferential rates may be applied to income paid to foreign organizations or income may not be subject to taxation in the territory of the Russian Federation at all, if this is provided for by international treaties (agreements) on the avoidance of double taxation.
Until January 1, 2015, in order to apply reduced rates or complete exemption of income from income tax, it was enough for a foreign organization to present to the tax agent before the payment of income a confirmation that this foreign organization has a permanent location in the state with which Russian Federation has a double taxation treaty. This confirmation must be certified by the competent authority of the relevant foreign state and translated into Russian.
From January 1, 2015, in order to correctly apply the provisions of international treaties, in addition to obtaining confirmation of the tax residence of a foreign organization in a state with which the Russian Federation has an agreement on the avoidance of double taxation, a tax agent paying income has the right to request confirmation from a foreign organization that this organization has the actual right to receive the corresponding income.
On the one hand, the Tax Code of the Russian Federation stipulates the right, and not the obligation, of a tax agent to request information about the beneficiary, on the other hand, if the tax agent does not exercise this right, then under certain circumstances such a neglect of his rights may come to him sideways.
For example, the tax authorities will be able to identify the beneficiary in the order of information exchange within the framework of the accession of the Russian Federation to the Convention on Mutual Administrative Assistance in Tax Matters (Strasbourg, January 25, 1988) ETS N 127 (as amended by the Protocol of May 27, 2010) The Russian Federation has acceded to the Convention and ratified it federal law dated November 4, 2014, for the Russian Federation it came into force on July 1, 2015.
Please note, with reference to the Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 N 57 “On some issues arising in the application Arbitration courts of the first part of the Tax Code of the Russian Federation ”in a letter dated April 14, 2014 N 03-08-RZ / 16905, the Ministry of Finance of the Russian Federation recalls that the tax agent is responsible for the correct calculation and withholding of tax.
According to the position of the Plenum of the Supreme Arbitration Court of the Russian Federation, the regulatory authorities have the right to forcibly recover from the tax agent the amount of tax not withheld when paying income to a foreign organization (clause 2 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 N 57). This position is based on the fact that foreign persons receiving income are not registered with the tax authorities of the Russian Federation, therefore their tax administration is impossible. At the same time, both tax and penalties accrued until the moment the obligation to pay tax is fulfilled can be collected from the tax agent (paragraph 7, clause 2 of Resolution No. 57 of July 30, 2013, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 5317/11 of September 20, 2011 ).
From the latest clarifications of the Ministry of Finance and the Federal Tax Service, we can conclude that the regulatory authorities strongly recommend that the tax agent, before applying preferential taxation to the income paid, make sure that the person to whom the income is transferred and the person who has the right to independently dispose of such income is one and the same person (beneficial owner).
For example, Letter N ОА-4-17/6277@ of the Federal Tax Service dated April 13, 2015 concluded that if a foreign organization to which income is paid does not apply for reduced rates in accordance with the provisions of an international treaty for the avoidance of double taxation and does not report information about the person who is the actual recipient of income, then taxation is carried out in accordance with the norms of Russian legislation on taxes and fees. That is, preferential taxation is not applied, and when paying income to a foreign organization, tax rates from Art. 284 of the Tax Code of the Russian Federation. So, according to paragraphs.1.p.1 of Art. 284 of the Tax Code of the Russian Federation, interest income in the form of debt obligations is subject to taxation at a rate of 20%. According to paragraph 3 of paragraph 3 of Art. 284 of the Tax Code of the Russian Federation on income received by a foreign organization in the form of dividends on shares of Russian organizations, as well as dividends from participation in the capital of an organization in another form, the rate is set at 15%.
At the same time, in the letter of the Ministry of Finance of the Russian Federation of February 2, 2015 N 03-08-05 / 3841, it is explained that if the tax agent paying the income did not apply the provisions of the international treaty of the Russian Federation and withheld the tax on the income of a foreign organization in full, or tax on the income of a foreign organization was calculated and withheld during the events tax control, a person who has the actual right to receive this income is entitled to apply for a tax refund with the provision of the documents specified in this article to the tax authority at the location of the tax agent on the basis of paragraph 4 of Art. 312 of the Tax Code of the Russian Federation.
Changes in the procedure for accounting for interest on debt obligations, including controlled debt
General rules from January 1, 2015
For the purposes of Chapter 25 of the Tax Code of the Russian Federation, debt obligations are understood as loans, commodity and commercial loans, loans, bank deposits, bank accounts or other borrowings, regardless of the method of their registration.Interest on debt obligations is included in non-operating expenses on the basis of subpara. 2 p. 1 art. 265 of the Tax Code of the Russian Federation, taking into account the features provided for by Art. 269 of the Tax Code of the Russian Federation. The amount of interest on the loan is reflected in lines 200 and 201 of Appendix No. 2 to Sheet 02 of the income tax return (clause 7.2 of the Procedure for filling out a tax return for corporate income tax (approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3 /600@)).
Article 269 of the Tax Code of the Russian Federation establishes the specifics of accounting for interest on debt obligations for tax purposes.
From 01.01.2015 on debt obligations of any kind arising from transactions recognized in accordance with the Tax Code of the Russian Federation as controlled transactions, interest is recognized as income (expense) calculated on the basis of the actual rate, taking into account the provisions of Section V.1 of the Tax Code of the Russian Federation, unless otherwise established the specified article.
The intervals for limiting interest rates on debt obligations are defined in paragraph 1.2 of Article 269 of the Tax Code of the Russian Federation.
| The nature of the transaction | Income is recognized | Expenses are recognized | |
| 1 | Debt not recognized as a controlled transaction | At the actual rate set in the contract | |
| 2 | Controlled transaction if the rate is in the range of limit values | At the actual rate set in the contract, if it is greater than the minimum value of the limit value range | At the actual rate set in the contract, if it is less than the maximum value of the limit value interval |
| 3 | Controlled transaction if the rate goes beyond the limits of the range of limit values | Based on the market rate, taking into account the provisions of section V.1 of the Tax Code of the Russian Federation |
At the same time, clause 1.1 of Article 269 of the Tax Code of the Russian Federation establishes that for a debt obligation that arose as a result of a transaction recognized in accordance with the Tax Code of the Russian Federation as a controlled transaction, the taxpayer has the right to recognize as income (expense) the interest calculated on the basis of the actual rate on such debt obligations, within the framework of established intervals of limit values of interest rates on debt obligations.
If the debt obligation arose before the introduction of the key rate by the Central Bank of the Russian Federation ... (i.e. before 09/13/2013)
Letter No. 03-03-РЗ/33795 of the Ministry of Finance of Russia dated June 11, 2015 clarified the issue of applying the key rate (refinancing rate) of the Bank of Russia when calculating the range of limit values for interest rates on debt obligations in rubles with a fixed rate arising from controlled transactions for the purposes of income tax.
From 01.01.2015 on debt obligations of any type, interest calculated on the basis of the actual rate is recognized as income (expense), unless otherwise provided by Article 269 of the Tax Code of the Russian Federation.
Paragraph 3 of Clause 1 of Article 269 of the Tax Code of the Russian Federation states that interest calculated on the basis of the actual rate subject to the provisions of Section V.1 of the Tax Code Russian Federation, unless otherwise provided by Article 269 of the Tax Code of the Russian Federation.
At the same time, clause 1.1 of Article 269 of the Tax Code of the Russian Federation establishes that for a debt obligation that arose as a result of a transaction recognized in accordance with the Tax Code of the Russian Federation as a controlled transaction, the taxpayer has the right to recognize as income (expense) the interest calculated on the basis of the actual rate on such debt obligations, within the framework of established intervals of limit values of interest rates on debt obligations.
Limit intervals for interest rates on debt obligations issued in rubles, are defined in paragraph 1.2 of Article 269 of the Tax Code of the Russian Federation as follows:
- for a debt obligation arising from a transaction recognized as controlled in accordance with paragraph 2 of Article 105.14 of the Tax Code of the Russian Federation - from 0 to 180 percent (for the period from January 1 to December 31, 2015), from 75 to 125 percent (starting from January 1, 2016) the key rate of the Central Bank of the Russian Federation;
- for a debt obligation not specified in the previous paragraph — from 75 percent of the refinancing rate of the Central Bank of the Russian Federation to 180 percent of the key rate of the Central Bank of the Russian Federation (for the period from January 1 to December 31, 2015), from 75 to 125 percent (starting from January 1 2016) of the key rate of the Central Bank of the Russian Federation.
Based on the foregoing, when determining the range of interest rate ceilings in the manner prescribed by paragraph 1.2 of Article 269 of the Tax Code of the Russian Federation, for debt obligations specified in subparagraph 1 of paragraph 1.3 of Article 269 of the Tax Code of the Russian Federation, one should be guided by the corresponding key rate of the Central Bank of the Russian Federation in force on the date of conclusion of the contract, including under contracts concluded before 01.01.2015.
At the same time, we believe that if a debt obligation arose before the introduction of the key rate by the Central Bank of the Russian Federation (before September 13, 2013), then the range of limit values for interest rates on debt obligations specified in paragraph 1.1 of Article 269 of the Tax Code of the Russian Federation is determined on the basis of the corresponding refinancing rate of the Central Bank of the Russian Federation in force on the date of the conclusion of the contract.
At the same time, please note that, in accordance with paragraph 2 of Article 5 of the Tax Code of the Russian Federation, changes in the legislation on taxes and fees that worsen the situation of taxpayers do not have retroactive effect, and therefore when calculating the range of limit values of interest rates under contracts concluded before 01/01/2015, if the key rate of the Central Bank of the Russian Federation on the date of conclusion of the agreement was less than the corresponding refinancing rate of the Central Bank of the Russian Federation, one should be guided by the refinancing rate of the Central Bank of the Russian Federation in force on the date of conclusion of the agreement.
If the loan is issued in tranches ...
If the loan will be issued in tranches, then, according to the explanations of the Ministry of Finance of the Russian Federation in a letter of 06/09/2015 N 03-03-06 / 33237 on the basis of subparagraph 1 of paragraph 1 of Art. 269 of the Tax Code of the Russian Federation for debt obligations with the issuance of borrowed funds in tranches provided for in the agreement, the size of the key rate will be determined by the corresponding key rate of the Central Bank of the Russian Federation, in force on the date of conclusion of the agreement, in relation to each tranche. Those. each tranche will be treated as a separate loan.
On tax risks on loans of related parties
Clause 1.2 of Art. 269 of the Tax Code of the Russian Federation establishes intervals for limiting interest rates for transactions that are recognized as controlled. If the loan agreement is not a controlled transaction, then the Tax Code of the Russian Federation does not provide for any restrictions on the application of interest rates for tax purposes.As follows from paragraph 1 of Art. 269 of the Tax Code of the Russian Federation, for loan agreements that are not controlled transactions, interest calculated on the basis of the actual rate, that is, from the rate provided for by the agreement, is recognized as income (expense).
Note! When concluding loan agreements with related parties, even if, according to the criteria of Article 105.14 of the Tax Code of the Russian Federation, such loan agreements do not meet the concept of a controlled transaction, tax risks may arise. Such a conclusion can be drawn from the statements of the Ministry of Finance of Russia, in a letter dated 12.08.2014 N 03-01-18 / 40266. There, in particular, the opinion is expressed that the features of accounting for interest on debt obligations for tax purposes, provided for in paragraphs one, two and three of paragraph 1.1 of Article 269 of the Tax Code of the Russian Federation, can be applied to related parties, including in cases where such transactions are not recognized as controlled in in accordance with Article 105.14 of the Tax Code of the Russian Federation.
In other words, in transactions with debt obligations between related parties, it is advisable to adhere to the intervals of interest limits established in Art. 269 of the Tax Code of the Russian Federation or be ready to justify the market level of the interest rate.
The normalized amount of expenses on ruble denominated debt obligations for December 2014 has been increased.
Paragraph 2 of Art. 2 of Law No. 32-FZ of 08.03.2015, the maximum amount of interest to be included in corporate income tax expenses in the period from December 1 to December 31, 2014 is taken equal to the interest rate established by agreement of the parties, but not exceeding the refinancing rate of the Central Bank of the Russian Federation increased by 3.5 times, when registering a debt obligation in rubles. Thus, organizations have the opportunity to adjust the tax base, to recognize more expenses for ruble obligations for December 2014 for income tax purposes as a result of an increase in the coefficient applied to the refinancing rate of the Central Bank of the Russian Federation. (limit sizes for December 2014: it was - 8.25% x 1.8 = 14.85%, it became - 8.25% x 3.5 = 28.875%.).
Accounting for interest on controlled debt
Russian organization to a foreign organization for the purposelei of income tax is explained in the letters of the Ministry of Finance of Russia of 21.04.2015 N 03-03-06/1/22602, of 26.03.2015 N 03-08-05/16608In accordance with the provisions of paragraph 2 of Article 269 of the Tax Code of the Russian Federation, a special tax accounting procedure is applied when paying interest income by Russian organizations that have outstanding debt:
- under a debt obligation to a foreign organization that directly or indirectly owns more than 20% of the authorized (share) capital (fund) of this Russian organization;
- on a debt obligation to a Russian organization recognized in accordance with the legislation of the Russian Federation as an affiliate of the above foreign organization;
- under a debt obligation in respect of which such an affiliate mentioned above and (or) directly this foreign organization mentioned above act as a guarantor, guarantor or otherwise undertake to ensure the fulfillment of the debt obligation of the Russian organization.
According to Article 269 of the Tax Code of the Russian Federation, if a taxpayer-Russian organization has an outstanding debt under a debt obligation to a Russian organization recognized in accordance with the legislation of the Russian Federation as an affiliate of a foreign organization that directly or indirectly owns more than 20 percent of the authorized (share) capital (fund) of this Russian organization (hereinafter - controlled debt to a foreign organization), and if the amount of controlled debt to a foreign organization is more than 3 times (for banks, as well as for organizations engaged exclusively in leasing activities - more than 12.5 times) exceeds the difference between the amount of assets and the amount of liabilities of a taxpayer-Russian organization as of the last day of the reporting (tax) period, when determining the maximum amount of interest to be included in expenses, taking into account the provisions of paragraph 1 of Article 269 of the Tax Code of the Russian Federation, the rules of paragraph 2 of Article 269 of the Tax Code of the Russian Federation are applied.
Thus, in the presence of the conditions established by Article 269 of the Tax Code of the Russian Federation, the debt of a Russian organization-borrower both to a foreign organization and to a Russian organization under a debt obligation can be recognized as a controlled debt to a foreign organization.
The borrowing organization determines the maximum amount of controlled debt and has the right to recognize as expenses reducing the tax base for corporate income tax the amount of interest accrued under a loan agreement (loan agreement) in the manner prescribed by Article 269 of the Tax Code of the Russian Federation. At the same time, the positive difference between the amount of accrued interest and the amount of marginal interest calculated on the basis of clause 2 of Article 269 of the Tax Code of the Russian Federation is equated for tax purposes with dividends paid to foreign organizations, and is not taken into account by the Russian borrowing organization as part of expenses that reduce the tax base for tax for the profits of organizations. Taxation of dividends paid out is carried out by a Russian organization in the form of withholding tax at source.
Clause 3 of Article 284 of the Tax Code of the Russian Federation provides that a tax rate of 15 percent is applied to the tax base determined by income received in the form of dividends from Russian organizations by foreign organizations.
Note: in the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of September 17, 2013 No. 3745/13: the rules established by paragraph 2 of Art. 269 of the Tax Code of the Russian Federation, exclude the possibility of determining the limit value of interest on an accrual basis. If the ratio of controlled debt and equity of the organization changes in the subsequent reporting period compared to the previous one, the recalculation of expenses in the form of interest for the previous reporting period is not made. The percentage limit must be calculated discretely.
The amount of interest on controlled debt included in income tax expenses in the period from July 1, 2014 to December 31, 2015 has been adjusted. The rules apply to debt obligations that arose before October 1, 2014 (clause 1, article 2 of the Law of March 8, 2015 No. 32-FZ).
Firstly, the amount of controlled debt denominated in foreign currency is determined at the rate of the Central Bank of the Russian Federation as of the last reporting date of the relevant reporting (tax) period, but not higher than the rate established by the Central Bank of the Russian Federation as of July 1, 2014; Recall that on July 1, 2014, the US dollar exchange rate was set at 33.8434 rubles. for 1 dollar, euro - 46.1827 rubles. for 1 euro.
Secondly, the amount of equity as of the last day of each reporting (tax) period is determined without taking into account the corresponding positive (negative) exchange rate differences arising from the revaluation of claims (obligations) denominated in foreign currency due to changes in the official exchange rates of foreign currencies against the ruble of the Russian Federation established by the Central Bank RF, from July 1, 2014 to the last date of the reporting (tax) period for which the capitalization ratio is determined.
In a letter from the Ministry of Finance of Russia dated June 16, 2015 N 03-03-06 / 2 / 34579 clarifies that for the application of paragraphs. 2 p. 1 art. 2 of the Law of 08.03.2015 N 32-FZ, one should be guided by the concept and procedure for reflecting exchange rate differences in accounting, which are given in the Accounting Regulation "Accounting for assets and liabilities whose value is expressed in foreign currency" (PBU 3/2006), approved by order of the Ministry of Finance of the Russian Federation of November 27, 2006 N 154n.
Write-off of the cost of property not classified as depreciable
A taxpayer may write off the value of property that is not depreciable over more than one reporting period (clause 3 clause 1 article 254 of the Tax Code of the Russian Federation).The cost of such property is included in the composition of material costs in full as it is put into operation. In order to write off the value of the property specified in this subparagraph, during more than one reporting period, the taxpayer has the right to independently determine the procedure for recognizing material expenses in the form of the cost of such property, taking into account the period of its use or other economically justified indicators;
Since the legislator has provided the right, and not the obligation, to partially write off the inventory, this moment is an element of the tax accounting policy. And if an organization wants to use the new write-off method, it needs to be changed.
Using the method of partial write-off of the cost of inventories will make it possible to keep tax records in a manner similar to the procedure established by the Methodological Guidelines for Accounting for Special Tools, Special Devices, Special Equipment and Special Clothing (approved by Order of the Ministry of Finance of Russia dated December 26, 2002 N 135n). Accordingly, there will no longer be any differences between accounting and tax accounting.
In addition, such a convergence of accounting will reduce the amount of tax expenses of the current reporting (tax) period and will help organizations that, for some reason, do not want to show a loss or lack of profit in their income tax return, “smear” the value of a low value over the reporting and tax periods.
Note! From January 1, 2016 the amount of the value of property recognized as depreciable for income tax purposes will change. Federal Law No. 150-FZ of 08.06.2015 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Article 3 of the Federal Law “On Amendments to Parts One and Two of the Tax Code of the Russian Federation (with regard to taxation of profits of controlled foreign companies and income of foreign organizations)" the initial cost of property recognized as depreciable was increased - more than 100,000 rubles. The indicated cost applies to depreciable property put into operation from January 1, 2016 (clause 7, article 5 of the Law of June 8, 2015 No. 150-FZ).
Property reconstructed for more than 12 months, used in production activities, can be depreciated
Since January 1, 2015, paragraph 3 of Article 256 of the Tax Code of the Russian Federation has been supplemented, which lists property that is not subject to depreciation. Until 2015, depreciable property excluded property that, by decision of the organization's management, was under reconstruction and modernization for more than 12 months. Since 2015, this rule has been revised. Now, if by decision of the management of the organization for reconstruction and modernization for more than 12 months, fixed assets continue to be used in activities aimed at generating income, they can be depreciated.
Since January 1, 2015, the LIFO method has not been applied for taxation (corresponding changes have been made to paragraph 8 of article 254, paragraph 3 of paragraph 1 of article 268, part 3 of article 329 of the Tax Code of the Russian Federation);
Since 2008, the LIFO method has been excluded from PBU 5/01 and is not used to write off inventories in accounting. Since 2015 from paragraph 8 of Article 254 of the Tax Code of the Russian Federation he was also expelled. This change is quite formal, since those organizations that sought to minimize the differences between tax and accounting have not used the LIFO method for a long time. it will evaluate goods, raw materials and supplies. Your choice should be fixed in the accounting policy for tax purposes no later than December 31, 2014. It is obvious that in order to converge the accounts in them, it is advisable to establish the same methods. Since 2015, there will be three such methods: valuation at the cost of each unit of reserves, at average cost and at the FIFO method.
The procedure for accounting for property received free of charge
Income from the sale of property received free of charge can be reduced by the market value of such property, determined on the date of its receipt (clause 2, clause 1, article 268 of the Tax Code of the Russian Federation, paragraph 2, clause 2, article 254 of the Tax Code of the Russian Federation)Starting from January 1, 2015, organizations can accept for tax accounting property received free of charge and not being depreciable at the market value determined on the date of its receipt.
From the indicated date, in the new edition, para. 2 p. 2 art. 254 of the Tax Code of the Russian Federation. It provides that the value of this property is determined as the amount of income that is taken into account by the taxpayer in the manner prescribed by paragraph 8 of Art. 250 of the Tax Code of the Russian Federation. Recall that the relevant revenues are taken into account based on market prices.
In connection with these changes, a controversial situation was resolved, which is associated with a decrease in income from the sale of other property received free of charge. Such income can be reduced by the amount of income taken into account for income tax purposes when receiving property free of charge in accordance with paragraph 8 of Art. 250 of the Tax Code of the Russian Federation.
Upon receipt of property (works, services) free of charge, the assessment of income is carried out on the basis of market prices determined taking into account the provisions of Article 105.3 of the Tax Code of the Russian Federation, but not lower than the residual value determined in accordance with this chapter - for depreciable property and not lower than the costs of production (acquisition) - for other property (work performed, services rendered). Information about prices must be confirmed by the taxpayer - the recipient of property (works, services) documented or by conducting an independent assessment;
According to paragraphs. 2 p. 1 art. 268 of the Tax Code of the Russian Federation, income from the sale of other property (with the exception of securities, products of own production, purchased goods) can be reduced by the purchase price (creation) of this property and by the amount of expenses specified in para. 2 p. 2 art. 254 of the Tax Code of the Russian Federation. Since it had not previously specified how to determine the value of property received free of charge, disputes arose.
Since in accounting the value of free assets received is reflected in both income and material costs, there will no longer be permanent differences with tax accounting.
It is important to note that the amendments made do not affect the procedure for tax accounting for property received free of charge from the mother or subsidiary or a founder-individual with a share in the authorized capital of more than 50% (subclause 11 clause 1 article 251 of the Tax Code of the Russian Federation), as well as property transferred by participants or shareholders of the organization to increase its net assets (clause 3.4 clause 1 art. 251 of the Tax Code of the Russian Federation).
When calculating income tax, the value of these assets is not included in non-operating income, therefore, this value is not taken into account in expenses.
When transferring property without compensation, please note the following changes! Since January 1, 2015, changes have been made to subparagraphs 11 of paragraph 1 of Art. 251 Tax Code of the Russian Federation
Subparagraph 11 of paragraph 1 of Art. 251 of the Tax Code of the Russian Federation, it is determined that when determining the tax base for income tax, income in the form of property received by a Russian organization free of charge from an organization is not taken into account if the authorized capital of the transferring party consists of more than 50 percent of the contribution (share) of the receiving organization and on the day of transfer property, the receiving organization owns the specified contribution (shares) in the authorized capital on the basis of the right of ownership.
According to paragraph 9 of Art. 2 of Federal Law No. 376-FZ of November 24, 2014 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation (with regard to taxation of profits of controlled foreign companies and income of foreign organizations)”, par. 3 pp. 11 p. 1 art. 251 of the Tax Code of the Russian Federation is supplemented with a provision that, if the transferring organization is a foreign organization, the income specified in this subparagraph is not taken into account when determining the tax base for income tax only if the state of the transferring organization's permanent location is not included in the list states and territories, approved by the Ministry of Finance of the Russian Federation in accordance with paragraphs. 1 p. 3 art. 284 of the Tax Code of the Russian Federation.
In accordance with paragraphs. 1 p. 3 art. 284 of the Tax Code of the Russian Federation Order of the Ministry of Finance of Russia dated November 13, 2007 N 108n approved the List of states and territories that represent a preferential tax regime for taxation and (or) do not provide for the disclosure and provision of information when conducting financial transactions (offshore zones).
Accounting for liabilities in foreign currency, exchange rate differences
Since January 1, 2015, the notion of “sum differences” and the special procedure for their accounting have been excluded from the Tax Code of the Russian Federation. Amount differences have become part of exchange rate differences and are now accounted for under the same rules as them. This also applies to the periodic reassessment of claims and obligations.Please note that according to part 3 of Art. 3 of the Federal Law of April 20, 2014 N 81-F 3 sum differences incurred by the taxpayer on transactions concluded before January 1, 2015 are taken into account for the purpose of taxation of profits of organizations in the manner established before the day the said law enters into force. Thus, the new accounting rules apply to those amount differences that arise in respect of transactions entered into starting from January 1, 2015.
Question on accounting for income tax purposes of the difference in amounts on transactions concluded before 01/01/2015, the execution of which occurs after 01/01/2015 clarified in the letter of the Ministry of Finance of the Russian Federation of March 30, 2015 N 03-03-06 / 1/17387 of the Tax Code of the Russian Federation features of the use of the term "transaction" for tax purposes have not been established.
In accordance with paragraph 1 of Article 11 of the Tax Code of the Russian Federation, the institutions, concepts and terms of civil, family and other branches of the legislation of the Russian Federation used in the Code are applied in the meaning in which they are used in these branches of legislation, unless otherwise provided by the Code.
In view of the foregoing, the concept of "transaction" is used by the Tax Code of the Russian Federation in the sense in which this concept is applied by the civil legislation of the Russian Federation, in accordance with which actions of citizens and legal entities aimed at establishing, changing or terminating civil rights and obligations (Article 153 of the Civil Code of the Russian Federation).
Thus, for transactions concluded before January 1, 2015, the execution of which occurs after January 1, 2015, the organization from January 1, 2015 must be taken into account in income (expenses) for tax purposes income (expenses) in the form of an amount difference.
If the transactions were made after January 1, 2015, then the differences arising from the revaluation (reduction) of claims and liabilities must be accounted for as a foreign exchange difference. At the same time, the Ministry of Finance of the Russian Federation explained that one should be guided by the dates of occurrence of accounts payable and receivable.
The letter of the Ministry of Finance of Russia dated May 14, 2015 N 03-03-10 / 27647 clarifies the application of the provisions of Article 3 of the Federal Law dated April 20, 2014 N 81-FZ "On Amendments to Part Two of the Tax Code of the Russian Federation"
By letter of the Federal Tax Service of Russia dated June 26, 2015 N GD-4-3 / 11191, it was sent for information and use in the work.
In connection with the letter of 09.04.2015 N GD-4-3 / 6060@ on the application of the provisions of Article 3 of the Federal Law of 04.20.2014 N 81-FZ "On Amendments to Part Two of the Tax Code of the Russian Federation" (hereinafter referred to as the Federal Law N 81-FZ) reports the following.
According to paragraph 11.1 of Article 250 and subparagraph 5.1 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) (as amended until 2015), non-operating income (expenses) is recognized as income (expenses) in the form of an amount difference arising from the taxpayer, if the amount of obligations and claims that have arisen, calculated at the exchange rate of conventional monetary units established by agreement of the parties on the date of sale (posting) of goods (works, services), property rights, does not correspond to the amount actually received (paid) in rubles.
The procedure for recognizing income (expenses) in the form of an amount difference is established in paragraph 7 of Article 271 and paragraph 9 of Article 272 of the Tax Code of the Russian Federation.
At the same time, in accordance with paragraph 3 of Article 3 of Federal Law N 81-FZ, income (expenses) in the form of an amount difference that a taxpayer has incurred from transactions concluded before January 1, 2015 are taken into account for the purposes of taxation of profits of organizations in the manner established before the date of entry into force Federal Law N 81-FZ.
The Tax Code of the Russian Federation does not establish the specifics of the use of the term "transaction" for tax purposes.
In accordance with paragraph 1 of Article 11 of the Tax Code of the Russian Federation, the institutions, concepts and terms of the civil, family and other branches of the legislation of the Russian Federation used in the Tax Code of the Russian Federation are applied in the meaning in which they are used in these branches of legislation, unless otherwise provided by the Tax Code of the Russian Federation.
According to Article 153 of the Civil Code of the Russian Federation, transactions are recognized as actions of citizens and legal entities aimed at establishing, changing or terminating civil rights and obligations.
From the point of view of civil law relations, a transaction is both the conclusion of an agreement (the supplier has an obligation to supply the goods, and the buyer has the right to demand delivery of the goods), and shipment (the supplier has the right to demand payment for the goods, and the buyer has the obligation to pay ).
Taking into account that sum differences (exchange differences) arise only for obligations and claims that have already arisen, when determining the date of the conclusion of a transaction, in order to apply the norms of paragraph 3 of Article 3 of the Federal Law of 04.20. these claims and obligations arise (accounts payable and receivable).
Thus, if transactions resulting in claims and obligations (accounts payable and receivable) were completed before January 1, 2015, then the differences arising from the revaluation (reduction) of claims and liabilities must be accounted for as an amount difference.
If the transactions resulting in claims and liabilities (accounts payable and receivable) were made after January 1, 2015, then the differences arising from the revaluation (markdown) of claims and liabilities must be accounted for as a foreign exchange difference.
A similar point of view was expressed by the Ministry of Finance of Russia in a number of letters: dated May 29, 2015 N 03-03-06/1/31100, dated May 25, 2015 N 03-03-06/1/29921 dated May 21, 2015 No. 03-03-06/1/29152 and others.
Letter of the Federal Tax Service of Russia dated July 17, 2014 N GD-4-3 / 13838@ "On accounting for negative exchange rate differences as part of expenses"
This document is posted on the official website of the Federal Tax Service of Russia (http://www.nalog.ru) in the section "Explanations of the Federal Tax Service, mandatory for use by tax authorities"
expenses associated with the payment of dividends in the form of negative exchange differences in the event that a decision is made to distribute the amount of profit received and an obligation to pay dividends in foreign currency at the exchange rate of the Bank of Russia on the day such a decision is made, may be taken into account for the purposes of taxation of profits of organizations as part of non-operating expenses.
A similar position is set out in the decision of the Presidium of the Supreme Arbitration Court of the Russian Federation dated May 29, 2012 N 16335/11.
At the same time, if the expenses are not incurred as part of an activity aimed at generating income, or the obligation to bear them is not stipulated by law, then the exchange differences arising from such operations are not taken into account when forming the tax base for corporate income tax. For example, exchange differences arising from the transfer and (or) receipt of donations in foreign currency.
Loss from the assignment of the right to claim a debt (Appendix No. 3 to Sheet 02)
From January 1, 2015, losses from the assignment by a taxpayer - the seller of goods (works, services) of the right to claim a debt to a third party, the payment period for which has come, are included in non-operating expenses in full as of the date of assignment of the right to claim (Article 279 of the Tax Code of the Russian Federation).
Since 2015, upon assignment of the right to claim, the income tax return is filled out differently.
Letter of the Federal Tax Service of Russia dated 25.06.2015 N GD-4-3 / 11053@ clarified the issue of filling out an income tax return from 01.01.2015 when the seller of goods (works, services) cedes the right to claim a debt to a third party after the due date of payment
Clause 2 of Article 279 of the Tax Code of the Russian Federation (as amended in force from 01.01.2015) establishes that when the seller of goods (works, services) cedes the right to claim a debt to a third party after the due date for payment stipulated by the contract for the sale of goods (works, services), the negative difference between Income from the sale of the right to claim the debt and the value of the sold goods (works, services) is recognized as a loss in the transaction for the assignment of the right to claim on the date of the assignment of the right to claim (that is, at a time). Previously, before 01/01/2015, the loss under the transaction of assignment of the right to claim was accepted for tax purposes in accordance with the procedure established by this article of the Tax Code of the Russian Federation.
In the tax declaration for corporate income tax in Appendix No. 3 to Sheet 02, operations are subject to reflection for which the Tax Code of the Russian Federation establishes a special procedure for recognizing (or not recognizing) losses for tax purposes.
In connection with the amendments made to paragraph 2 of Article 279 of the Tax Code of the Russian Federation, from 01.01.2015, operations for the assignment of the right to claim debt after the due date for payment are not subject to reflection in Appendix No. 3 to Sheet 02 of the tax return.
Starting from the first reporting period of 2015, in the corporate income tax return (the form, formats and procedure for completing which were approved by order of the Federal Tax Service of Russia dated November 26, 2014 N ММВ-7-3 / 600@), the proceeds from the sale of the right to claim debt after the due date payment is reflected in line 013 of Appendix 1 to Sheet 02, and the cost of goods sold (works, services) - in line 059 of Appendix N 2 to Sheet 02 of the tax return. Thus, income and expenses from the assignment of the right to claim debt after the maturity date are taken into account for tax purposes, regardless of the financial result obtained.
At the same time, it is not required to reflect the loss (the negative difference between the income from the realization of the right to claim the Debt and the cost of the goods (works, services) sold) separately on line 300 of Appendix No. 2 to Sheet 02 of the tax return.
Retirement benefits are included in the expense
Amendments have been made to paragraph 9 of Article 255 of the Tax Code of the Russian Federation.
Since 2015, any compensation paid to an employee upon dismissal can be included in profit expenses. In particular, severance payments made by the employer upon termination of the employment contract, provided for by employment contracts and (or) separate agreements of the parties to the employment contract, including agreements on termination of the employment contract, as well as collective agreements, agreements and local regulations containing labor law norms .
As a reminder, earlier there was uncertainty regarding the compensation paid to an employee upon dismissal by agreement of the parties. Thus, the Ministry of Finance allowed these payments to be included in expenses (letter dated 09.10.2014 N 03-03-06 / 1/50735). And here is from the letter of the Federal Tax Service dated July 28, 2014. N GD-4-3 / 14565 followed that in order to include compensation in the expense, it is necessary that it be of a production nature.
The amendments made establish that compensation upon dismissal, enshrined in any contracts and agreements containing labor law norms, can be included in the expense.
Another type of reserve appeared in the Tax Code of the Russian Federation - for the payment of bonuses based on the results of work for the year
Paragraph 24 of Article 255 of the Tax Code of the Russian Federation has been supplemented. Starting from 2015, taxpayers will be able to form not only reserves for the upcoming payment of vacations to employees and (or) for the payment of annual remuneration for the length of service, but also a reserve based on the results of work for the year (for the annual bonus). If an organization intends to form this reserve, it needs to make appropriate provisions in the tax accounting policy.
About confirmation of travel expenses
On documentary evidence for income tax purposes of the period of stay on a business trip and the use by an employee of personal transport (car, motorcycle) to travel to the place of business trip and back. Letter dated April 20, 2015 N 03-03-06/22368.Paragraph 7 of Decree of the Government of the Russian Federation of October 13, 2008 N 749 “On the Peculiarities of Sending Employees on Business Trips” states that the actual period of stay of an employee at the place of business trip is determined by travel documents submitted by the employee upon returning from a business trip. business trips and (or) back to the place of work on personal transport ( passenger car, motorcycle) the actual period of stay at the place of business trip is indicated in a memo, which is submitted by the employee upon returning from a business trip to the employer simultaneously with supporting documents confirming the use of the specified transport to travel to the place of business trip and back (waybill, bills, receipts, cash receipts and etc.).
According to the Department, if an employee travels to the place of business trip and back to the place of work by personal transport, given that the list of supporting documents is not closed, any primary documents issued by the in accordance with the legislation of the Russian Federation on accounting, which indicate the actual location of the employee on the way to the place of business trip and back. We believe that the memo is not a supporting document confirming the use of personal transport to travel to the place of business trip and back.
At the same time, we inform you that the Ministry of Labor of Russia is preparing a draft resolution of the Government of the Russian Federation “On Amendments to the Regulations on the Peculiarities of Sending Employees on Business Trips”, approved by Decree of the Government of the Russian Federation of October 13, 2008 N 749 “On the Peculiarities of Sending Employees on Business Travel”.
Income tax: how to confirm travel expenses if the boarding pass is lost?
Letter from the Ministry of Finance of May 18, 2015 N 03-03-06/2/28296Documentary confirmation of travel expenses for the purpose of taxation of profits is an advance report of the employee with duly executed supporting documents attached to it, in particular, air or railway tickets, a hotel bill, etc., as well as an order to send on a business trip, signed by the head organizations.
Thus, if the air ticket is purchased in non-documentary form ( e-ticket), then supporting documents confirming the costs of its acquisition for tax purposes are:
- formed by automated information system issuance of air transportation route/receipt of an electronic ticket on paper, which indicates the cost of the flight,
- a boarding pass confirming the flight of the accountable person to the specified electronic ticket route.
In the absence of a boarding pass or a certificate confirming that the employee used the ticket purchased for him, the cost of travel to the place of business trip and (or) back is not recognized for income tax purposes.
Insignificant errors in the primary document, confirmation of expenses by primary documents
By letter of the Federal Tax Service of Russia dated February 12, 2015 N GD-4-3 / 2104@ "On sending a letter to the Ministry of Finance of Russia dated February 4, 2015 N 03-03-10 / 4547 on the insignificance of errors in primary accounting documents" this letter to lower tax authorities, as well as to taxpayers.According to paragraph 1 of Article 252 of the Tax Code of the Russian Federation, documented expenses are understood to be expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation, or documents drawn up in accordance with business customs applied in a foreign state in whose territory the corresponding expenses were made, and (or) documents indirectly confirming the expenses incurred (including a customs declaration, a business trip order, travel documents, a report on the work performed in accordance with the contract).
Article 313 of the Tax Code of the Russian Federation determines that confirmation of tax accounting data is, among other things, primary accounting documents (including an accountant's certificate).
In accordance with Article 9 of the Federal Law of December 6, 2011 N 402-FZ "On Accounting" (hereinafter - Law N 402-FZ), each fact of the organization's economic life is subject to registration as a primary accounting document.
Paragraph 4 of Article 9 of Law N 402-FZ provides that the forms of primary accounting documents are determined by the head of the economic entity on the proposal of the official who is entrusted with maintaining accounting.
According to paragraph 2 of Article 9 of Law N 402-FZ, the mandatory details of the primary accounting document are:
- Title of the document;
- date of preparation of the document;
- the name of the economic entity that compiled the document;
- the content of the fact of economic life;
- the value of the natural and (or) monetary measurement of the fact of economic life, indicating the units of measurement;
- the name of the position of the person (persons) who made (have made) the transaction, operation and responsible (responsible) for its registration, or the name of the position of the person (persons) responsible (responsible) for the registration of the event;
- signatures of the persons provided for in the above paragraph, indicating their surnames and initials or other details necessary to identify these persons.
Thus, each taxpayer determines its own forms of primary accounting documents independently. These documents can be developed on the basis of the forms of primary accounting documents contained in the albums of unified forms of primary accounting documentation. Primary accounting documents developed by the taxpayer may consist of both mandatory details and mandatory and additional details.
Errors in primary accounting documents that do not prevent the tax authorities during a tax audit from identifying the seller, buyer of goods (works, services), property rights, the name of goods (works, services), property rights, their cost and other circumstances of the documented fact of economic life, causing the application of the appropriate taxation procedure is not a basis for refusing to accept the corresponding expenses to reduce the tax base for income tax.
Letter of the Federal Tax Service of Russia dated May 27, 2015 N GD-4-3 / 8963 clarified the issue of using the UPD with the status "1", the consignment note and the invoice within the framework of one supply agreement for applying VAT deductions and accounting for the cost of purchased goods for tax purposes at a profit.
The UPD form is based on the form of an invoice and combines the mandatory details of primary accounting documents and account information specified in paragraph 2 of Article 9 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting” (hereinafter - Law N 402-FZ) - invoices provided for by Chapter 21 of the Tax Code of the Russian Federation and Decree of the Government of the Russian Federation of December 26, 2011 N 1137 "On the forms and rules for filling out (maintaining) documents used in the calculation of value added tax" (hereinafter - Decree N 1137).
Filling in all the details of the UPD established by Article 9 of Law N 402-FZ as mandatory for primary documents, and the details established by Article 169 of the Tax Code of the Russian Federation - for invoices allows you to use it simultaneously for the purpose of calculating income tax and settlements with the tax budget value added (hereinafter referred to as VAT).
The UPD form is advisory in nature and does not restrict the rights of business entities to use other forms of primary accounting documents that comply with the conditions of Article 9 of Law N 402-FZ (from previous unified form albums or independently developed) and the invoice form established by Resolution N 1137, in including within the same contract.
The use of a consignment note for the acceptance and transfer of one consignment of goods and UTD for registration of transactions for the sale of another consignment of goods within the framework of one supply agreement is not an obstacle to accounting for the relevant costs for income tax purposes. The use of an invoice and UPD with the status "1" within the framework of one supply agreement is also not an obstacle to accepting VAT amounts for deduction.
The letter of the Ministry of Finance of Russia dated June 2, 2015 N 03-01-13/01/31906 clarified the issue of using an electronic signature in primary accounting documents for income tax purposes.
The legislation of the Russian Federation provides for the possibility of drawing up a primary accounting document in the form electronic document signed with an electronic signature (Clause 5 of Article 9 of the Federal Law of December 6, 2011 N 402-FZ "On Accounting"; hereinafter - Federal Law N 402-FZ).
At the same time, it should be noted that in accordance with the provisions of Article 21 of Federal Law N 402-FZ, the types of electronic signatures used to sign accounting documents, including primary accounting documents, are established by federal accounting standards.
In this regard, before the adoption of the relevant federal accounting standard, in our opinion, when registering primary accounting documents in in electronic format an organization may use any type of electronic signature provided for by Federal Law No. 63-FZ of 06.04.2011 “On Electronic Signature” (hereinafter referred to as Federal Law No. 63-FZ).
At the same time, we would like to draw your attention to the fact that in accordance with part 3 of Article 19 of Federal Law N 63-FZ, in cases where federal laws and other regulatory legal acts, which entered into force before July 1, 2013, provides for the use of electronic digital signature, an enhanced qualified electronic signature is used in accordance with the specified Federal Law.
On documentary confirmation of expenses incurred in a foreign country, documents executed in electronic form, for the purposes of income tax. Letter of the Ministry of Finance of the Russian Federation of April 13, 2015 N 03-03-06 / 20808
In accordance with the provisions of the Federal Law of December 6, 2011 N 402-FZ “On Accounting”, each fact of economic life is subject to registration with a primary accounting document. According to paragraph 2 of Article 9, Federal Law N 402-FZ establishes a list of mandatory details of the primary accounting document, namely: name of the document; date of preparation of the document; the name of the economic entity that compiled the document; the content of the fact of economic life; the value of the natural and (or) monetary measurement of the fact of economic life, indicating the units of measurement; the name of the position of the person (persons) who made (have made) the transaction, operation and responsible (responsible) for its registration, or the name of the position of the person (persons) responsible (responsible) for the registration of the event; personal signatures of the said persons.
Documents that formalize business transactions with cash are signed by the head of the organization and the chief accountant or persons authorized by them.
Thus, a facsimile, electronic copy, or otherwise reproduction of the signature of the head upon receipt of documents that have financial consequences, according to the Ministry of Finance of Russia, are not supporting documents for the purposes of accounting for corporate income tax. A similar position is reflected in the decision of the Federal Arbitration Court of the Volga District dated June 20, 2012 N A12-13422 / 2011.
The Decree of the Arbitration Court of the Moscow Region dated 04/06/2015 N Ф05-3258 / 2015 in case N А40-4051 / 14 notes that the use of a facsimile does not apply to the proper method of processing primary and tax accounting documents.
Letter No. 03-03-06/1/35869 of the Ministry of Finance of Russia dated June 22, 2015 clarified the issue of documentary confirmation of expenses in the provision of transport expedition services for income tax purposes.
The procedure for carrying out forwarding activities - the provision of services for the organization of transportation of goods, the execution of transportation documents, documents for customs purposes, other services related to the transportation of goods, is regulated by Chapter 41 "Forwarding" of the Civil Code of the Russian Federation and Federal Law of 06.30.2003 N 87- Federal Law "On Forwarding Activities" (hereinafter - Law N 87-FZ).
In accordance with paragraph 1 of Article 801 of the Civil Code of the Russian Federation, under a transport expedition contract, one party (forwarder) undertakes, for remuneration and at the expense of the other party (client - consignor or consignee), to perform or organize the performance of services specified in the expedition contract related to the transportation of cargo.
In accordance with Decree of the Government of the Russian Federation of 08.09.2006 N 554 "On approval of the Rules for forwarding activities" and Order of the Ministry of Transport of the Russian Federation of 11.02.2008 N 23 "On approval of the procedure for processing and forms of forwarding documents", forms of forwarding documents are established. Thus, when providing transport expedition services to confirm expenses under Chapter 25 of the Tax Code of the Russian Federation an act of completed work (services) and forwarding documents are sufficient, as well as any documents confirming the actual provision of services.
Clarifications of the Ministry of Finance on controversial and controversial issues, judicial practice
What to do if bad debt arose as a result of a loan or assignment of the right to claim is explained in the letter of the Ministry of Finance of Russia dated 04.24.2015 N 03-03-06 / 1 / 23763In accordance with paragraph 2 of Article 266 of the Tax Code of the Russian Federation, bad debts (debts that are unrealistic to collect) are those debts to the taxpayer for which the established limitation period has expired, as well as those debts for which, in accordance with civil law, the obligation has been terminated due to the impossibility of its execution , on the basis of an act of a state body or the liquidation of an organization.
Article 196 of the Civil Code of the Russian Federation establishes that the total limitation period is three years from the date determined in accordance with Article 200 of the Civil Code of the Russian Federation.
Thus, the Tax Code of the Russian Federation provides for an exhaustive list of grounds, according to which obligations under loan agreements are recognized as uncollectible for the purposes of taxation of corporate profits.
The amount of debt under interest-bearing and interest-free loan agreements is recognized as bad debt for the purposes of taxation of corporate profits and is included in non-operating expenses, in accordance with subparagraph 2 of paragraph 2 of Article 265 of the Tax Code of the Russian Federation.
As for the amount under the debt assignment assignment agreement, the Russian Ministry of Finance informs that the specified amount is not a bad debt by virtue of paragraph 3 of Article 279 of the Tax Code of the Russian Federation.
The Ministry of Finance of Russia recalled the procedure for recognizing income and expenses in production with a long technological cycle
Letter of the Ministry of Finance of Russia dated February 4, 2015 N 03-03-06/1/4381
Production with a long cycle for the purpose of calculating income tax should be understood as production, the start and end dates of which fall on different tax periods, regardless of the number of days of production. The above applies only to cases of concluding an agreement that does not provide for the phased delivery of works, services (regardless of the duration of the stages).
In accordance with paragraph 2 of Article 271 of the Tax Code of the Russian Federation for industries with a long (more than one tax period) technological cycle, if the terms of the concluded contracts do not provide for a phased delivery of works (services), the income from the sale of these works (services) is distributed by the taxpayer independently in accordance with with the principle of formation of expenses for the specified works (services).
At the same time, paragraph 1 of Article 272 of the Tax Code of the Russian Federation establishes that if the terms of the contract provide for the receipt of income during more than one reporting period and do not provide for the phased delivery of goods (works, services), the costs are distributed by the taxpayer independently, taking into account the principle of uniform recognition of income and expenses.
Features of recognition for the purposes of taxation of income and expenses for production with a long cycle, established by paragraph 2 of Article 271, paragraph 1 of Article 272 and Article 316 of the Tax Code of the Russian Federation, apply to cases where the organization as one party under the contract provides services, performs work, including the manufacture of products (property) by order of the other party. In particular, the norms of these articles apply to operations performed within the framework of the relations of the parties arising from the conclusion of contracts on the terms provided for in Chapters 37-39 of the Civil Code of the Russian Federation.
At the same time, the Ministry of Finance of Russia drew attention to the fact that if an organization uses the accrual method for the purpose of calculating income tax, the procedure for calculating the parties under the agreement does not affect the procedure for recognizing revenue for tax purposes.
The principles and methods in accordance with which income from sales is distributed must be approved by the taxpayer in the accounting policy for tax purposes (Article 316 of the Tax Code of the Russian Federation).
On taxation when reimbursement to an employee for the cost of classes in the gym. Letter of the Ministry of Finance of Russia dated June 09, 2015 N 03-03-06/1/33416
The letter addressed the issue of accounting for profit tax purposes the costs of financing by the employer in accordance with the labor legislation of measures to improve working conditions and labor protection.
The costs of ensuring normal working conditions and safety measures provided for by the legislation of the Russian Federation in accordance with the Tax Code of the Russian Federation relate to other costs associated with production and sales.
A typical list of measures annually implemented by the employer to improve working conditions and labor protection and reduce levels of occupational risks is established by Order of the Ministry of Health and Social Development of Russia dated 01.03.2012 N 181n. There are activities aimed at developing physical education and sports in labor collectives, including compensation to employees for payment for sports in clubs and sections.
Clause 29 of Article 270 of the Tax Code of the Russian Federation provides that the costs of paying for classes in sports sections, circles or clubs, as well as other similar expenses incurred in favor of employees, are not taken into account for profit tax purposes. With regard to the income tax, the following is reported. Income is recognized as an economic benefit in cash or in kind, taken into account if it is possible to assess it and to the extent that such benefit can be assessed, and determined in accordance with Chapter 23 "Personal Income Tax". When determining the tax base for personal income tax, all incomes of the taxpayer received by him both in cash and in kind, or the right to dispose of which he has arisen, as well as income in the form of material benefits, are taken into account. There are no grounds for exemption from taxation of the amounts of compensations paid by organizations to employees for sports in clubs and sections of the Tax Code of the Russian Federation. Therefore, these amounts are subject to income tax.
When paying a guarantee fee to a foreign company, there is no need to withhold income tax
Russian organizations and foreign organizations operating in the Russian Federation through permanent representative offices and (or) receiving income from sources in the Russian Federation are recognized as taxpayers of corporate income tax.
Profit for foreign organizations that do not operate in Russia through a permanent establishment is recognized as income received from sources in Russia. Types of income received by a foreign organization that are not related to its entrepreneurial activity in Russia and subject to withholding tax are listed in paragraph 1 of Article 309 of the Tax Code of the Russian Federation.
Thus, the payment of remuneration by a Russian organization to a resident of a foreign state for providing a guarantee for credit obligations does not apply to income named in Article 309 of the Tax Code of the Russian Federation. Therefore, there is no obligation to withhold tax on the income of this foreign company.
Merchandising costs when calculating income tax are taken into account as standardized advertising costs
If the purpose of concluding a reimbursable contract for the provision of merchandising services is the actions of the contractor (buyer - organization retail) aimed at attracting the attention of potential buyers to the goods of the customer (supplier-seller) by using special technologies for displaying goods, therefore, such actions can be considered as advertising services.
The taxpayer's expenses under the contract for the provision of merchandising services, if they are properly documented, are subject to accounting for the purposes of taxing the profits of organizations within the standard calculated from the amount of revenue established by paragraph 4 of Article 264 of the Tax Code of the Russian Federation
When issuing work books, employees need to accrue VAT and income tax
Letter of the Federal Tax Service of Russia dated June 23, 2015 N GD-4-3 / 10833@The issuance by the employer to employees of work books or inserts in them, including at the cost of their acquisition, is an operation for the sale of goods and, accordingly, an object of VAT taxation. Therefore, when issuing work books and inserts to their employees, VAT must be charged.
The payment collected by the employer when issuing a work book or an insert to an employee is taken into account when determining the tax base for corporate income tax.
At the same time, the costs of the employer for the acquisition of these forms are reasonable and are taken into account when determining the tax base for income tax.
If the income in the form of payments received by the employer from the employee in payment for the forms of work books (inserts in them) does not exceed the costs of acquiring these forms, then the employer does not receive taxable profit.
The amount of vacation pay is taken into account in expenses in proportion to the days of vacation falling on each reporting period
Letter from the Ministry of Finance of May 12, 2015 N 03-03-06/27129When determining the tax base for income tax, labor costs include expenses in the form of average earnings retained by employees for the duration of the next vacation.
For the purposes of taxation, expenses are recognized as such in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds and (or) another form of payment.
Labor costs are recognized as an expense on a monthly basis based on the amount of accrued expenses. When determining the tax base for corporate income tax, the amount of accrued vacation pay for annual paid leave is included in expenses in proportion to the vacation days falling on each reporting period.
How to account for payments under a license agreement in expenses?
Reasonable and documented expenses (and in the cases provided for in Article 265 of the Tax Code of the Russian Federation, losses) incurred (incurred) by the taxpayer are recognized as expenses for the purposes of taxation of profits.
Justified costs are understood as economically justified costs, the assessment of which is expressed in monetary terms.
Documented expenses are understood as expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation, or documents drawn up in accordance with business practices applicable in a foreign state in whose territory the corresponding expenses were made, and (or) documents indirectly confirming the costs incurred. expenses.
Periodic (current) payments for the use of rights to the results of intellectual activity and means of individualization (in particular, rights arising from patents for inventions, industrial designs and other types of intellectual property) are included in other expenses (clause 37 clause 1 article 264 of the Tax Code RF). Thus, license payments for granting the right to use the result of intellectual activity are confirmed, including by a license agreement concluded in accordance with the Civil Code of the Russian Federation. Failure to comply with the written form or the requirement for state registration entails the invalidity of the license agreement.
Consequently, the taxpayer has the right to account for the amounts of payments under a license agreement for granting the right to use the result of intellectual activity, concluded in accordance with the norms of the Civil Code of the Russian Federation, as part of other expenses, provided that they comply with the requirements of Article 252 of the Tax Code of the Russian Federation.
How to charge VAT and income tax when returning a defective OS? Letter of the Ministry of Finance of Russia dated June 03, 2015 N 03-07-11/31971
When returning fixed assets, previously registered by the buyer - VAT taxpayer, VAT should be calculated. In this case, invoices are registered in the sales book.
When replacing a defective OS with a serviceable one under warranty, this operation is not recognized as a separate transaction, but is carried out within the framework of the original supply contract, therefore, there are no errors (distortions) in the accounting of the organization, no income and expenses arise for profit tax purposes. Therefore, the organization does not need to restore the depreciation and depreciation bonus previously accrued for defective fixed assets as part of income.
The costs of negotiations with individual clients are taken into account for income tax purposes. Letter of the Ministry of Finance of Russia dated June 05, 2015 N 03-03-06/2/32859
Representation expenses are related to other expenses related to production and sale in the amount not exceeding 4% of the taxpayer's expenses for wages for this reporting (tax) period.
Representation expenses include the expenses of the organization for the official reception and (or) service of representatives of other organizations participating in negotiations in order to establish and (or) maintain mutual cooperation, as well as participants who arrived at meetings of the board of directors (management board) or other governing body of the taxpayer , regardless of the location of these events.
Representation expenses include expenses for holding an official reception (breakfast, lunch or other similar event) for these persons, as well as officials of the taxpaying organization participating in the negotiations, transport support for the delivery of these persons to the venue of the representative event and (or) meeting of the governing body and vice versa, buffet service during negotiations, payment for the services of translators who are not on the staff of the taxpayer to provide translation during representational events.
The above provision applies to hospitality expenses for the official reception and (or) service of representatives of other organizations participating in negotiations in order to establish and (or) maintain mutual cooperation.
However, representation expenses can also include expenses for negotiations with individuals who are both actual and potential clients of the organization.
Arbitrage practice
In which case the salaries of production personnel and contributions to them are not included in direct costs?During an on-site audit, the IFTS found that the organization unlawfully, in the absence of an economic justification, narrowed down the list of direct expenses for income tax purposes. The Company has made changes to its accounting policy for taxation purposes, and the salaries of personnel involved in the production process and insurance premiums from these payments have been excluded from direct expenses. Based on the results of the inspection, the inspection assessed the company additional income tax, penalties and a fine.
The courts of three instances declared the decision of the inspection invalid.
The amount of indirect costs for production and sale in full refers to the costs of the current reporting period. Direct costs relate to the costs of the current reporting period as the sale of products, works, services, in the cost of which they are taken into account. In this case, the taxpayer independently determines the list of direct expenses in the accounting policy for tax purposes. Chapter 25 of the Tax Code does not contain provisions that directly restrict the taxpayer in classifying certain expenses as direct or indirect.
The court of cassation noted that the tax legislation does not use the concept of "economic expediency" and does not regulate the procedure for conducting financial and economic activities by taxpayers.
At the same time, the organization provided evidence that prevents the unambiguous attribution of the considered costs to direct costs.
In particular, the multi-stage manufacturing cycle finished products, changing the production plan, stopping individual units and installations, carrying out repair work, internal movements and changes in the operating mode of personnel, participation in the production process of employees of various internal divisions, temporary suspension of workshops.
Is it possible to write off fuel and lubricants without a waybill?
The entity recognized expenses for the purchase of fuel for a Lexus vehicle it owns, as well as travel expenses for the CEO.
Based on the results of an on-site tax audit, the IFTS charged additional income tax, penalties and a fine, citing the absence of information about a specific destination in the waybill (without disputing the fact of purchasing and using fuel and lubricants), as well as the lack of economic feasibility of a business trip.
The courts of three instances invalidated the decision of the inspection, pointing to the monthly reports of the director of the company for the operation of the car, from which the specific routes of the car are seen. The courts considered this sufficient evidence that the car was used for production purposes.
The courts also invalidated the decision of the inspectorate regarding the write-off of travel expenses. Since the purpose of the trip is to negotiate investment programs in hotel business, as well as negotiating the supply of the hotel, the conclusion of contracts with contractors. The courts recognized as sufficient evidence the documents submitted by the organization: official assignments, advance reports, railway tickets, airline tickets, hotel bills.
How to determine the period of recognition in expenses of bad debt?
Decree of the Federal Antimonopoly Service of the Moscow District No. A41-67765/2013 dated March 31, 2015
The Arbitration Court of the Moscow District considered a tax dispute on the issue of determining the period for recognition of overdue receivables in income tax expenses.
The Court clarified that the arbitrary choice of the period in which the respective amounts of receivables are taken into account as expenses is contrary to the provisions of the tax legislation, and therefore is unacceptable. Accounts receivable for which the limitation period has expired are credited to the account of the reserve for doubtful debts or to financial results from a commercial organization, or to increase expenses from a non-profit organization. The expiration of the limitation period for a particular receivable is an independent basis for recognizing the debt as uncollectible. An inventory of receivables is carried out on the last day of the reporting (tax) period on the basis of an inventory order (form N INV-22) and is drawn up in an act of inventory of settlements with buyers, suppliers and other debtors and creditors in the form N INV-17, drawn up in two copies , and help.
To recognize the debt as uncollectible due to the expiration of the limitation period, the taxpayer must have documents that allow you to establish the date of occurrence of receivables. Such documents are a contract, an invoice for payment, an act of acceptance of work, provision of services.
Thus, in order to confirm that at the time of writing off the debt has not been repaid, it is necessary to have acts of inventory of receivables at the end of the reporting (tax) period, an order from the head to write off receivables, as well as an agreement and primary documents confirming the formation of debt.
Since, in the case under consideration, the organization did not indicate the grounds that prevented the amounts of receivables from being recognized as expenses for the corresponding period, its actions to include these amounts in expenses that are recognized as expenses that reduce the tax base in a later period are contrary to the law.
Remuneration to members of the audit commission of the JSC is not included in profit expenses
The joint-stock company took into account the remuneration of the members of the audit commission in the expenses when calculating income tax. The company considered that these payments relate to other expenses related to production and distribution, as expenses for the management of the company. The costs of paying remuneration to members of the Audit Commission are due to the need to respect the rights of shareholders and, therefore, are reasonable expenses.
However, according to the results of the on-site audit, the IFTS excluded these payments from expenses, indicating that the competence of the meeting of shareholders includes determining the amount of this payment, and not its source (profit before or after tax). AO were additionally assessed income tax, penalties and fines.
The court of first instance upheld the company's position.
The appeal and the district arbitration court reversed his decision, indicating that paragraph 21 of Article 270 of the Tax Code prohibits the accounting of remuneration provided to management or employees, except for remuneration paid on the basis of employment agreements (contracts), in expenses. However, in this case, the company did not have employment contracts or contracts of a civil law nature with members of the audit commission.
It is also impossible to take into account these expenses on the basis of subparagraph 18 of paragraph 1 of article 264 of the Tax Code as expenses for managing the organization, since the activities of the audit commission were controlling, not managing.
The Supreme Court agreed with the conclusions of the courts, indicated that the payment of remuneration to members of the audit commission from profit before its taxation is not provided.
According to which, from January 1, 2020, depreciable property will include the results of intellectual activity and other objects of intellectual property with an initial value of more than 100,000 rubles.
Previously, the tax authorities were not interested in the cost, they paid attention to the fact that these were originally intangible assets (IA). It was necessary to write off the costs of acquiring or creating intangible assets only through the depreciation mechanism. It explicitly states that "the cost of intangible assets is recognized for the purposes of taxation of profits through the depreciation mechanism, regardless of cost."
From January 1, 2020, the situation will change, and intellectual activity will be written off through the depreciation mechanism of intangible assets, as well as for fixed assets, depending on the useful life, which exceeds 12 months, and the initial cost of more than 100,000 rubles.
Thus, if earlier the tax authorities were categorically against writing off intangible assets with a small value immediately as an expense, then from the new year this opportunity will appear, and you will have to pay attention to the cost in order to understand whether to write off intangible assets immediately or through the depreciation mechanism.
New depreciation rule for conservation of fixed assets
Changes from January 1, 2020 will affect those fixed assets that are on conservation. Basically, the conservation of fixed assets for a period of more than 3 months is used by organizations whose activities depend on the season. Ordinary organizations, as a rule, do not resort to this.
But if you have to deal with conservation in 2020, then you need to be aware of the changes that are planned in this direction.
Now it clearly says that “the list of fixed assets excluded from the composition of depreciable property has been established. At the same time, these provisions do not provide for the requirement to stop accruing depreciation if there is no income from the use of depreciable property in any period of time. The useful life of such a fixed asset increased by the period of conservation.
From January 1, 2020, the opposite rule applies. If the fixed asset was mothballed, in any case, the useful life will not be extended. That is, the period that was originally set, conservation will not extend in any way, and, accordingly, the useful life will expire when it was determined.
New rules for the transition from a linear to a non-linear method
Effective January 1, 2020 new edition, according to which the depreciation method can be changed no more than once every 5 years.
Previously, the transition was limited to five years, but the restriction only applied to the transition from a non-linear to a linear method. Now there will be no difference from which method and to which you are switching - the 5-year limit will be applied without fail.
The period is calculated from the moment the method is applied. In particular, it says how the five-year period is calculated: “those who, from January 1, 2009, have chosen the non-linear method of depreciation, established by Art. 259.2 of the Code, has the right to switch to the straight-line method of depreciation not earlier than January 1, 2014”. Accordingly, by analogy, it turns out that if you use, for example, a linear method from 2020, then you can switch to another - a non-linear method - only in 2025.
Carry forward of losses to the next year
The changes concerned the abolition of the 10-year period during which it was possible to carry forward losses to subsequent years for income tax. It was assumed that it was permissible to write off proportionally only 50%, and 50% of the tax base, which was obtained from income tax on the declaration. This restriction was to be in effect through December 31, 2020.
So, it states that “in the reporting (tax) periods, starting from January 1, 2017 to December 31, 2020, the tax base for corporate income tax for the current reporting (tax) period, calculated in accordance with Art. 274 of the Tax Code of the Russian Federation, cannot be reduced by more than 50% by the amount of losses received in previous tax periods.
Resort fee income and determination of the income tax base
In some constituent entities of the Russian Federation, a number of organizations and individual entrepreneurs that provide hotel services or temporary accommodation services receive a resort fee from vacationers. Until a certain time, the Tax Code did not specify whether the operator should include the received fees in income in order to calculate income tax.
B clarifies that the operator does not generate income subject to income tax, as it does not provide that the operator receives economic benefits in connection with the fulfillment of obligations for the calculation, collection and transfer of the resort fee.
The Tax Code will appear, according to which, when determining the tax base for income tax, income in the form of a resort fee collected by operators is not taken into account.
Income from an increase in the par value of a share in an LLC
From January 1, 2020, according to the new wording, when increasing the authorized capital of an LLC (without changing the shareholder (participant) in this LLC), the difference between the nominal value of the new and initial shares of the participant will not be included in income subject to income tax.
According to the current norms, income in the form of the value of additional shares received by a shareholder or in the form of the difference between the value of new shares received instead of the original ones upon an increase in the authorized capital (without changing the share of participation) and the value of the initial shares are not taken into account when determining the tax base for income tax.
Income tax return: new form
Approved not only a new income tax return form, but also the procedure for filling it out, the presentation format.
Since the new form must be submitted already for the 2019 report, it is important to check if it is in the accounting program with which you submit the declaration to the tax authorities.
What has changed in the new form:
- Lines containing information on the amounts of advance payments calculated for the reporting periods have been excluded from the sections. Thus, the cancellation of the obligation to quarterly submit calculations for advance payments on property tax of organizations was taken into account in accordance with.
- The form contains identifiers of maritime and aircraft, as well as inland navigation vessels.
- The declaration contains codes for new tax incentives for high energy efficiency facilities, property located in inland sea waters, in the territorial sea and on the continental shelf of the Russian Federation, which is used in the development of offshore hydrocarbon deposits.
- Codes of new tax benefits for organizations recognized as funds, management companies, subsidiaries of management companies in accordance with the Innovation Science and Technology Centers were added to the form.
From January 1, companies are not entitled to write off goods and materials in tax accounting using the LIFO method. There are only three ways left: FIFO, at the average cost and at the price of a unit of stocks (clause 8 of article 254 and subparagraph 3 of clause 1 of article 268 of the Tax Code of the Russian Federation as amended by the Federal Law of April 20, 2014 No. 81-FZ) . Legislators introduced this amendment to bring tax accounting closer to accounting. Indeed, in accounting, the LIFO method has been canceled for a long time. Companies that used the LIFO method in tax accounting will need to provide for a different method in their accounting policies. There is no need to recalculate the value of the balances of goods recorded in tax accounting as of January 1, 2015. In 2015, it must be written off according to the new rules.
Rationing of interest on loans and borrowings
According to the new rules, interest on loans and borrowings can be included in expenses in full, without rationing. But provided that the parties to the agreement are not interdependent (Article 269 of the Tax Code of the Russian Federation as amended by the Federal Law of December 28, 2013 No. 420-FZ). There are no transitional provisions in Law No. 420-FZ. Therefore, even if the parties entered into an agreement before 2015, interest accrued after January 1 does not need to be normalized.
Write-off of workwear and equipment
Property that is not depreciable can now be written off not only at a time, but also gradually - over the course of its service life (new version of subparagraph 3, paragraph 1, article 254 of the Tax Code of the Russian Federation). These are overalls, devices, devices, inventory. That is, property that “does not live up to” the fixed asset, for example, the useful life is more than a year, but costs 40,000 rubles. or less.
The new method will help bring accounting and tax accounting closer together. In accounting, it was always possible to write off inventory and workwear at a time or during the service life ( Guidelines, approved Order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n). This method can be useful for a company that wants to evenly distribute expenses (so as not to show losses). You can choose a gradual write-off if the property has been put into operation since 2015.
Example
Vega LLC purchased a machine for 35,000 rubles. (excluding VAT). Since the property is worth less than 40,000 rubles, it is not depreciable in tax accounting. The accounting department decided that it would write off the machine gradually over the life of the machine. It is equal to three years. The accounting department will write off the expenses for the purchase of property every month in the amount of 972.22 rubles. (35,000 rubles : 36 months).
Tax on the sale of donated property
The company received the property free of charge and included its market value in income (Article 250 of the Tax Code of the Russian Federation). Then the property was decided to be sold. Since 2015, in such a situation, sales income can be reduced by the value at which the property is reflected in tax accounting (new versions of Article 254 of the Tax Code of the Russian Federation and Clause 1 of Article 268 of the Tax Code of the Russian Federation). Simply put, it became possible to include in expenses the amount that was taken into account in income. It used to be dangerous to do so. Officials believed that since the property was received free of charge, the company had no expenses for its purchase (letter of the Russian Ministry of Finance dated September 26, 2011 No. 03-03-06/1/590).
Example
LLC "Vega" in December 2014 received a computer free of charge from the lessor. The company included this property in non-operating income at a market value of 38,000 rubles. In January, the company's management decided to sell the computer at a cost of 45,000 rubles. As of the date of sale, Vega included 45,000 rubles. in income, and 38,000 rubles. - in expenses. Tax must be paid from 7000 rubles. (45,000 − 38,000).
Write-off of the loss of previous years
The new rules allow the company to take into account the losses of previous years not only when calculating income tax for the year, but also when calculating advance payments (clause 2, article 283 of the Tax Code of the Russian Federation).
Example
LLC "Vega" pays monthly advances in the reporting period based on the profit of the previous quarter. In 2010, Vega LLC received a loss of 200,000 rubles. The company wrote off part of the loss following the results of 2011-2013. For three years, the company took into account a loss in the amount of 100,000 rubles in expenses. At the end of 2014, the company's profit is 50,000 rubles.
As a result, the company does not have to pay anything to the budget in March, because the balance of the 2010 loss is greater than the profit received. The rest of the loss in 2010 by April amounted to 50,000 rubles. (100,000 - 50,000). The company will reduce the advance payable for the first quarter of 2015 by this amount. But the advances of January-March are safer not to reduce the loss.
The Ministry of Finance of Russia has previously allowed to take into account the loss of previous years based on the results of reporting periods (letter dated August 3, 2012 No. 03-03-06/1/382). Now there is a direct rule in the code
Amount differences became exchange rate
There are no more amount differences in tax accounting. If the cost of goods, works, services is expressed in conventional units, then exchange differences are formed. They must be determined at the end of each month. But there is a transitional period: for transactions concluded before 2015, it is necessary to take into account the difference in amounts. They arise on the date of payment
We have summarized all changes in income tax that come into force in 2015 in one table:
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How it was before 2015 |
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Write-off of inventory and other non-depreciable property |
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The cost of property that is not depreciable (inventory, tools, overalls, etc.), when calculating income tax, could only be taken into account at a time - after commissioning. |
The company has the right to choose how to write off the costs for the purchase of tools, inventory, workwear, etc. You can recognize such costs at a time, or you can gradually recognize them over the life of the company. The latter option is convenient if the company writes off the cost of inventory in accounting in the same manner. And also if in the reporting period it is necessary to take into account less expenses, for example, to reduce the amount of losses (subclause 3, clause 1, article 254 of the Tax Code of the Russian Federation). |
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Income from the sale of property received free of charge |
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When selling property received free of charge, it was dangerous to reduce income by the value at which it was accepted for accounting. Previously, there was no clear rule for this case. |
The law explicitly states that the company has the right to reduce the income from the sale of property received free of charge by the value at which it was registered (that is, it was taken into account in tax revenues). This means that now in such a situation the tax will be less (clause 2, article 254 of the Tax Code of the Russian Federation). |
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LIFO method |
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Materials, purchased goods, and securities could be expensed using the LIFO method (cost of last purchased goods). |
Materials and merchandise can be written off using one of three methods: FIFO (First Goods Purchased), Average Cost, or Inventory Unit Price. And for securities, there are two ways left - FIFO and by unit value (paragraph 8 of article 254, subparagraph 3 of paragraph 1 of article 268, article 329 of the Tax Code of the Russian Federation). |
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Amount differences became exchange rate |
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For transactions in i.e. the companies had differences in tax accounting. They were taken into account on the date of payment, if the shipment of goods occurred earlier. |
For transactions in That is, you need to take into account exchange rate differences. They arise on the day of payment, as well as at the end of each month (regardless of what reporting period for income tax is provided for in the accounting policy of the company). For transactions concluded before 2015, transitional provisions apply - for them, as before, it is necessary to take into account the amount differences. And they are determined on the date of payment, if the shipment occurred before the money was received (clause 11, article 250 and subparagraph 5, paragraph 1, article 265 of the Tax Code of the Russian Federation). |
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Severance pay upon dismissal of an employee by agreement of the parties |
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It was risky to write off in tax accounting the compensation stipulated by the agreement of the parties. Officials did not recognize them as salaries. |
Payments accrued to employees dismissed by agreement of the parties are directly included in the list of labor costs (clause 9, article 255 of the Tax Code of the Russian Federation). |
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Fixed assets can be depreciated during reconstruction or modernization |
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Companies had to exclude from the composition of depreciable property all fixed assets that are reconstructed or modernized by order of the head for more than 12 months. |
If the company continues to use property that is being reconstructed or modernized for more than a year, then depreciation does not need to be suspended (clause 3 of article 256 of the Tax Code of the Russian Federation). |
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Interest on loans and borrowings |
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Companies wrote off interest within the limits of the norms or in full amount if the expenses did not exceed average level on received comparable debt obligations (credits and loans). |
Interest on loans and borrowings, including last year's, can be fully recognized in expenses. Now only interdependent companies should normalize these costs (Article 269 of the Tax Code of the Russian Federation). |
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List of expenses not taken into account when calculating income tax |
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In tax accounting, it was previously impossible to attribute taxes presented to the buyer, such as VAT, excise taxes, to expenses. |
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Loss from the assignment of the right to claim a debt |
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The loss from the assignment of the right to claim the debt in tax accounting was written off in two installments. Half on the date of assignment, and the remaining 50 percent after 45 days. |
The company has the right to take into account the loss from the assignment of the right to claim the debt at a time - as of the date of such assignment (clause 2 of article 279 of the Tax Code of the Russian Federation). |
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The procedure for recognizing losses of previous years |
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It was not clear whether the losses of the previous years of the company could be taken into account in the reporting periods. Officials in letters allowed not to wait for the end of the year and write off the loss of previous years based on the results of reporting periods (letter of the Ministry of Finance of Russia dated January 16, 2013 No. 03-03-06 / 2/3). |
A rule was introduced into the Tax Code of the Russian Federation that losses from previous years can be taken into account when calculating income tax for the reporting period. Now it is clear that the company does not have to wait until the end of the year to recognize last year's losses (clause 2, article 283 of the Tax Code of the Russian Federation). |
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Switching from advances from actual profit to advances from last quarter's profit |
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There were no clear rules in the law. Officials advised to apply for the transition to another calculation of advances before the beginning of the year. And advances for January-March are determined on the basis of advances in the fourth quarter (letter of the Ministry of Finance of Russia dated April 12, 2012 No. 03-03-06 / 1/196). |
The Tax Code of the Russian Federation now clearly states that it is possible to apply for the transition to the payment of advances based on the profit of the last quarter only until the end of the previous year. And January-March advances must be determined based on profit for 9 months and half a year (clause 2, article 286 of the Tax Code of the Russian Federation). |
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Income tax rate on dividends increased |
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Companies' income in the form of dividends was taxed at a rate of 9 percent. |
Company income received in the form of dividends is now subject to income tax at a rate of 13 percent. Even if such income was accrued in 2015 for 2014 and earlier tax periods (subclause 2, clause 3, article 284 of the Tax Code of the Russian Federation). |
Obliged to apply the new declaration form.
The control ratios for the new income tax declaration were published by the Letter of the Federal Tax Service dated July 14, 2015 No. ED-4-3 / “On the control ratios of the indicators of the tax return for corporate income tax”
The table of control ratios of indicators of tax forms and contains formulas for control ratios indicating documents, lines and sheets of the declaration.
In case of non-compliance with the control ratios, the table contains a description of a possible violation of the legislation of the Russian Federation with reference to an article of the Tax Code of the Russian Federation and the actions of the inspector when this violation is detected.
The table contains both intradocumentary control ratios and interdocumentary ones.
For example, when checking Sheet 03 of the income tax return, there is an inter-documentary ratio of tax and financial statements.
Lines 401-403 provide a breakdown of the line 400 indicator for previous tax periods, which include the identified errors (distortions).
Lines 400-403 do not include the amounts of income and losses of past tax periods identified in the current reporting (tax) period and reflected in line 101 of Appendix N 1 to Sheet 02 and in line 301 of Appendix N 2 to Sheet 02 of the Declaration.
The indicator of line 400 is taken into account when forming the indicator on line 100 of Sheet 02 of the Declaration.
The procedure for correcting errors in tax accounting is regulated by Art. 54 of the Tax Code of the Russian Federation, according to which, if errors (distortions) are detected in the calculation of the tax base relating to past tax (reporting) periods, in the current tax (reporting) period, the tax base and the amount of tax are recalculated for the period in which these errors were committed ( distortion).
At the same time, the third paragraph of paragraph 1 of Art. 54 of the Tax Code of the Russian Federation provides that if it is impossible to determine the period of errors (distortions), the tax base and the amount of tax are recalculated for the tax (reporting) period in which errors (distortions) are revealed. The taxpayer has the right to recalculate the tax base and the amount of tax for the tax (reporting) period in which errors (distortions) related to previous tax (reporting) periods were detected, also in cases where the errors (distortions) made led to the excessive payment of tax .
"On the corporate income tax rate on income in the form of dividends" (together with the Letter> of the Ministry of Finance of Russia dated February 9, 2015 N 03-03-10/5145)
This document is posted on the Federal Tax Service of Russia (http://www.nalog.ru) in the section "Explanations of the Federal Tax Service, mandatory for use by tax authorities."
The tax declaration form for corporate income tax (hereinafter referred to as the declaration), approved by order of the Federal Tax Service of Russia dated November 26, 2014 N ММВ-7-3 / (registered by the Ministry of Justice of Russia on December 17, 2014, registration N 35255), does not take into account changes in the specified tax rate.
In this regard, before making changes to the form of the said tax return, when filling out Section A "Calculation of tax on income in the form of dividends (income from equity participation in other organizations established in the Russian Federation)" Sheet 03 of the declaration, it is necessary to proceed from the following.
The amounts of dividends to be distributed to Russian organizations specified in subparagraph 2 of paragraph 3 of Article 284 of the Tax Code of the Russian Federation, as well as the amounts of dividends on which tax is calculated at a tax rate of 13 percent, are reflected, respectively, in lines 023 and 091.
If the decision on the distribution of profit remaining after taxation was made before January 1, 2015 and partially paid dividends in 2014 with taxation at a tax rate of 9 percent, then when submitting declarations for the reporting (tax) periods of 2015:
- dividends distributed to Russian organizations and paid in 2014 subject to tax at a rate of 9 percent are indicated in line 022;
- Dividends distributed to Russian organizations and paid in 2015 subject to tax at a rate of 13 percent are indicated in line 023.
Line 091 shows the total amount of dividends (taking into account the reduction in accordance with the established procedure by the amount of dividends received by the organization distributing profits), the tax on which is withheld at the rates of 9 and 13 percent. The tax calculated at the specified tax rates is reflected in line 100 as a total amount.
Letter of the Ministry of Finance of Russia dated 09.02.2015 N 03-03-10/5145
Clause 1 of Article 250 of the Tax Code of the Russian Federation determines that non-operating income is recognized as income from equity participation in other organizations, with the exception of income directed to pay for additional shares (shares) placed among shareholders (participants) of the organization.
Federal Law No. 366-FZ of November 24, 2014 “On Amendments to Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation” amended Article 284 of the Tax Code of the Russian Federation (hereinafter referred to as the RF Tax Code), which entered into force from 1 January 2015.
So, according to subparagraph 2 of paragraph 3 of Article 284 of the Tax Code of the Russian Federation (as amended by the above Federal Law), from January 1, 2015, on income received in the form of dividends from Russian and foreign organizations by Russian organizations that are not specified in subparagraph 1 of paragraph 3 of Article 284 of the Tax Code of the Russian Federation, as well as income in the form of dividends received on shares, the rights to which are certified by depositary receipts, the tax rate of 13 percent is applied to the tax base.
In accordance with subparagraph 2 of paragraph 4 of Article 271 of the Tax Code of the Russian Federation for income in the form of dividends from equity participation in the activities of other organizations for non-operating income, the date of receipt of income is the date of receipt of funds to the settlement account (cash) of the taxpayer.
Thus, dividends received starting from January 1, 2015 should be subject to a tax rate of 13 percent. At the same time, to the dividends actually received in 2014, from which the Russian organization is obliged to independently calculate and pay corporate income tax due to non-withholding by the tax agent, it is necessary to apply the tax rate that was in force in 2014, that is, the tax rate of 9 percent.
Letter of the Federal Tax Service dated February 2, 2015 N BS-4-11 /
"On sending for information and use in the work of the letter of the Department of Tax and Customs Tariff Policy of the Ministry of the Russian Federation dated January 29, 2015 N 03-04-07 / 3263 on the provision of information on the income of individuals when receiving income from transactions with securities"
According to paragraph 4 of Article 230 of the Tax Code of the Russian Federation, persons recognized as tax agents in accordance with Article 226.1 of the Tax Code of the Russian Federation submit to the tax authority at the place of their registration information about the income in respect of which they calculated and withheld tax, about the persons who are recipients of these incomes ( if relevant information is available), and on the amounts of taxes accrued, withheld and transferred to the budget system of the Russian Federation for this tax period in the form, in the manner and within the time limits established by Article 289 of the Tax Code of the Russian Federation for the submission of tax calculations by tax agents for corporate income tax.
Information on the income of individuals, provided for in paragraph 4 of Article 230 of the Tax Code of the Russian Federation, is submitted by tax agents personally for each individual - the recipient of income.
At the same time, with regard to income from operations with and payments on securities (coupons, dividends on shares of Russian organizations), for which information on income is provided in accordance with Appendix No. 2 to the income tax return, the provision of information on such income in accordance with with paragraph 2 of Article 230 of the Tax Code of the Russian Federation is not required.
In accordance with paragraph 1 of Article 43 of the Tax Code of the Russian Federation, a dividend is any income received by a shareholder (participant) from an organization in the distribution of profit remaining after tax (including in the form of interest on preferred shares) on shares (shares) owned by a shareholder (participant) in proportion to the shares of shareholders (participants) in the authorized (share) capital of this organization.
If the payment of income on securities is made by an organization that is not recognized as a tax agent under Article 226.1 of the Tax Code of the Russian Federation, but is a tax agent on the basis of Article 226 of the Tax Code of the Russian Federation, information on the income of individuals is submitted by this organization in the form and in the manner established by clause 2 article 230 of the Tax Code of the Russian Federation. Such organizations, in particular, include organizations that pay dividends that are not related to dividends on shares of Russian organizations.
In accordance with paragraph 14 of Article 226.1 of the Tax Code of the Russian Federation, if it is impossible to withhold personal income tax calculated on income from securities transactions and dividends on shares of Russian organizations, then the tax agent organization shall notify the tax agent in writing by March 1 of the following year. body at the place of its registration on the impossibility of withholding tax and the amount of the taxpayer's debt. In this case, a message about the impossibility to withhold tax and the amount of tax may be submitted in the form and in the manner prescribed by paragraph 5 of Article 226 of the Tax Code of the Russian Federation.
In accordance with the provisions of paragraph 3 of Article 230 of the Tax Code of the Russian Federation, tax agents issue certificates to individuals, upon their applications, about income received by individuals and tax amounts withheld.
With regard to information about income submitted by tax agents to the tax authorities in accordance with paragraph 4 of Article 230 of the Tax Code of the Russian Federation, at the request of the employee, he can be issued a certificate of such income received and tax amounts withheld in the form 2-NDFL "Certificate of income of an individual for the year 20__.
From these clarifications of the Ministry of Finance, the following conclusion can be drawn: the obligation to submit to the tax authority information on the income of individuals in the form of Appendix No. 2 to the income tax return is assigned only to organizations that pay income to individuals on securities or transactions with securities. Shares in an LLC are not securities, therefore, when distributing profits between participants (i.e. when paying dividends), they are recognized as tax agents on the basis of Art. 226 of the Tax Code of the Russian Federation, and not on the basis of Art. 226.1 of the Tax Code of the Russian Federation. If the taxpayer (LLC, applying the simplified one and paying dividends only to individuals) does not have the obligation to submit information on the income of individuals in the form of Appendix No. 2 to the income tax return, he also does not have the obligation to submit the income tax calculation to the tax authority organizations from income withheld by a tax agent (Sheet 03 of the declaration).
Letter of the Federal Tax Service of Russia dated June 25, 2015 N GD-4-3 / 11052 "On taxation of income from equity participation in other organizations" (together with<Письмом>Ministry of Finance of Russia dated May 14, 2015 N 03-03-10 / 27550) clarified that when paying income from equity participation in an LLC, it is allowed to use the formula for calculating dividends from paragraph 5 of Article 275 of the Tax Code of the Russian Federation
The departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation are instructed to bring this letter to lower tax authorities, as well as to taxpayers.
Paragraph 1 of Article 28 of the Federal Law of 08.02.1998 N 14-FZ “On Limited Liability Companies” determines that the company has the right to quarterly, every six months or once a year to make a decision on the distribution of its net profit among the participants of the company.
In accordance with paragraph 1 of Article 24 of the Tax Code of the Russian Federation, tax agents are recognized as persons who, in accordance with the Tax Code of the Russian Federation, are responsible for calculating, withholding from the taxpayer and transferring taxes to the budget system of the Russian Federation.
Russian organizations that pay taxpayers income in the form of dividends determine the amount of tax separately for each such taxpayer in relation to each payment of the said income (Item 5 of Article 286 of the Tax Code of the Russian Federation).
Features of determining the tax base for income received from equity participation in other organizations are established in Article 275 of the Tax Code of the Russian Federation.
In accordance with paragraph 5 of Article 275 of the Tax Code of the Russian Federation, the amount of tax to be withheld from the income of the taxpayer - the recipient of dividends, not specified in paragraph 6 of Article 275 of the Tax Code of the Russian Federation, is calculated by the tax agent in accordance with paragraph 4 of Article 275 of the Tax Code of the Russian Federation according to the formula defined in paragraph 5 of Article 275 NK RF.
At the same time, in accordance with paragraph 1 of Article 43 of the Tax Code of the Russian Federation, any income received by a shareholder (participant) from an organization in the distribution of profit remaining after tax (including in the form of interest on preferred shares) on shares owned by a shareholder (participant) is recognized as a dividend. (shares) in proportion to the shares of auctioneers (participants) in the authorized (share) capital of this organization.
Consequently, the provision of paragraph 1 of Article 43 of the Tax Code of the Russian Federation, which establishes the definition of dividends for the purposes of the Tax Code of the Russian Federation, refers to dividends as such not only income received by a shareholder from an organization in the distribution of profit remaining after tax on shares owned by a shareholder, but also similar income received shareholder according to his shares.
In this regard, we believe that when distributing profit remaining after taxation for a company participant with a limited share, a person recognized in accordance with the Tax Code of the Russian Federation as a tax agent in relation to income in the form of dividends, it is necessary to determine the amount of tax in the manner and according to the formula defined in paragraph 5 of Article 275 of the Tax Code of the Russian Federation.
The procedure for reflecting received dividends in the corporate income tax declaration.
The amount of dividends received by the taxpayer, according to tax accounting data, is indicated as part of non-operating income in line 100 of Appendix No. 1 to Sheet 02 and in line 020 of Sheet 02. Then, already as income excluded from profit, the same amount is reflected in line 070 of Sheet 02 (points 6.2, 5.2, 5.3 of the Procedure for filling out a tax return for corporate income tax). Thus, dividends, the income tax from which was withheld by the tax agent, do not form the tax base from which the amount of income tax is calculated (line 180 of Sheet 02). The same order of reflection in the declaration of received dividends was applied earlier.
On the obligation of a tax agent when paying income to foreign organizations
Since January 1, 2015, a new concept has appeared in Article 7 of the Tax Code of the Russian Federation “International Treaties on Taxation Issues” - a person who has the actual right to income. Let's see how this innovation affected the duties of tax agents for income tax.
Recall that the obligations of a tax agent for income tax in relation to foreign organizations arise for Russian taxpayers when paying these organizations the income listed in Article 309 of the Tax Code of the Russian Federation, this is the so-called passive income - interest on debt obligations, dividends, royalties, license and lease payments , fines, etc.
Article 310 of the Tax Code of the Russian Federation establishes the rates applicable to income paid to foreign organizations from sources in the Russian Federation. At the same time, preferential rates may be applied to income paid to foreign organizations or income may not be subject to taxation in the territory of the Russian Federation at all, if this is provided for by international treaties (agreements) on the avoidance of double taxation.
Until January 1, 2015, in order to apply reduced rates or complete exemption of income from income tax, it was enough for a foreign organization to present to the tax agent before the payment of income a confirmation that this foreign organization has a permanent location in the state with which the Russian Federation has an agreement on avoidance double taxation. This confirmation must be certified by the competent authority of the relevant foreign state and translated into Russian.
From January 1, 2015, in order to correctly apply the provisions of international treaties, in addition to obtaining confirmation of the tax residence of a foreign organization in a state with which the Russian Federation has an agreement on the avoidance of double taxation, a tax agent paying income has the right to request confirmation from a foreign organization that this organization has the actual right to receive the corresponding income.
On the one hand, the Tax Code of the Russian Federation stipulates the right, and not the obligation, of a tax agent to request information about the beneficiary, on the other hand, if the tax agent does not exercise this right, then under certain circumstances such a neglect of his rights may come to him sideways.
For example, the tax authorities will be able to identify the beneficiary in the course of information exchange within the framework of the accession of the Russian Federation to the Convention on Mutual Administrative Assistance in Tax Matters (Strasbourg, January 25, 1988) ETS N 127 (as amended by the Protocol of May 27, 2010) The Russian Federation has acceded to the Convention and ratified it by the Federal Law of November 4, 2014; for the Russian Federation it entered into force on July 1, 2015.
Please note, with reference to the Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 N 57 “On some issues arising from the application by the Arbitration Courts of the first part of the Tax Code of the Russian Federation” in a letter dated April 14, 2014 N 03-08-РЗ / 16905, the Ministry of Finance of the Russian Federation reminds that the responsibility for the correct calculation and withholding of tax lies with the tax agent.
According to the position of the Plenum of the Supreme Arbitration Court of the Russian Federation, it has the right to forcibly recover from the tax agent the amount of tax not withheld when paying income to a foreign organization (clause 2 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of July 30, 2013 N 57). This position is based on the fact that foreign persons receiving income are not registered with the tax authorities of the Russian Federation, therefore their tax administration is impossible. At the same time, both tax and penalties accrued until the moment the obligation to pay tax is fulfilled can be collected from the tax agent (paragraph 7, clause 2 of Resolution No. 57 of July 30, 2013, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 5317/11 of September 20, 2011 ).
From the latest clarifications of the Ministry of Finance and the Federal Tax Service, we can conclude that the regulatory authorities strongly recommend that the tax agent, before applying preferential taxation to the income paid, make sure that the person to whom the income is transferred and the person who has the right to independently dispose of such income is one and the same person (beneficial owner).
For example, in the Letter of the Federal Tax Service of April 13, 2015 N OA-4-17 / it was concluded that if a foreign organization to which income is paid does not apply for the use of reduced rates in accordance with the provisions of an international treaty for the avoidance of double taxation and does not provide information on person - the actual recipient of income, then taxation is carried out in accordance with the norms of Russian legislation on taxes and fees. That is, preferential taxation is not applied, and when paying income to a foreign organization, tax rates from Art. 284 of the Tax Code of the Russian Federation. So, according to paragraphs.1.p.1 of Art. 284 of the Tax Code of the Russian Federation, interest income in the form of debt obligations is subject to taxation at a rate of 20%. According to paragraph 3 of paragraph 3 of Art. 284 of the Tax Code of the Russian Federation on income received by a foreign organization in the form of dividends on shares of Russian organizations, as well as dividends from participation in the capital of an organization in another form, the rate is set at 15%.
At the same time, in the letter of the Ministry of Finance of the Russian Federation of February 2, 2015 N 03-08-05 / 3841, it is explained that if the tax agent paying the income did not apply the provisions of the international treaty of the Russian Federation and withheld the tax on the income of a foreign organization in full, or the tax on the income of a foreign organization was calculated and withheld in the course of tax control measures, the person having the actual right to receive this income is entitled to apply for a tax refund with the provision of the documents specified in this article to the tax authority at the location of the tax agent on the basis of paragraph 4 of Art. 312 of the Tax Code of the Russian Federation.
Changes in the procedure for accounting for interest on debt obligations, including debt
General rules from January 1, 2015
For the purposes of Chapter 25 of the Tax Code of the Russian Federation, debt obligations are understood as commodity and commercial loans, loans, deposits, bank accounts or other borrowings, regardless of the method of their registration.
Interest on debt obligations is included in non-operating expenses on the basis of subpara. 2 p. 1 art. 265 of the Tax Code of the Russian Federation, taking into account the features provided for by Art. 269 of the Tax Code of the Russian Federation. The amount of interest on the loan is reflected in lines 200 and 201 of Appendix No. 2 to Sheet 02 of the income tax return (clause 7.2 of the Procedure for filling out a tax return for corporate income tax (approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3 /)).
Article 269 of the Tax Code of the Russian Federation establishes the specifics of accounting for interest on debt obligations for tax purposes.
From 01.01.2015 on debt obligations of any kind arising from transactions recognized in accordance with the Tax Code of the Russian Federation as controlled transactions, interest is recognized as income (expense) calculated on the basis of the actual rate, taking into account the provisions of Section V.1 of the Tax Code of the Russian Federation, unless otherwise established the specified article.
At the same time, clause 1.1 of Article 269 of the Tax Code of the Russian Federation establishes that for a debt obligation that arose as a result of a transaction recognized in accordance with the Tax Code of the Russian Federation as a controlled transaction, the taxpayer has the right to recognize as income (expense) the interest calculated on the basis of the actual rate on such debt obligations, within the framework of established intervals of limit values of interest rates on debt obligations.
The intervals for limiting interest rates on debt obligations are defined in paragraph 1.2 of Article 269 of the Tax Code of the Russian Federation.
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The nature of the transaction |
Income is recognized |
Expenses are recognized |
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Debt not recognized as a controlled transaction |
At the actual rate set in the contract |
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Controlled transaction if the rate is in the range of limit values |
At the actual rate set in the contract, if it is greater than the minimum value of the limit value range |
At the actual rate set in the contract, if it is less than the maximum value of the limit value interval |
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Controlled transaction if the rate goes beyond the limits of the range of limit values |
Based on the market rate, taking into account the provisions of section V.1 of the Tax Code of the Russian Federation |
If the debt obligation arose before the introduction of the Central Bank of the Russian Federation rate ... (i.e. before 09/13/2013)
Letter No. 03-03-РЗ/33795 of the Ministry of Finance of Russia dated June 11, 2015 clarified the issue of applying the key rate (refinancing rate) when calculating the range of limit values for interest rates on debt obligations in rubles with a fixed rate arising from controlled transactions for tax purposes on profit.
From 01.01.2015 on debt obligations of any type, interest calculated on the basis of the actual rate is recognized as income (expense), unless otherwise provided by Article 269 of the Tax Code of the Russian Federation.
In the third paragraph of clause 1 of Article 269 of the Tax Code of the Russian Federation it is stated that income (expense) on debt obligations of any kind arising from transactions, etc.
