Article 163 of the Tax Code of the Russian Federation. Amendments to the Tax Code adopted, which tighten tax control

1. Are exempt from income tax on individuals following income:

1.1. benefits for state social insurance and state social security and allowances to them, except for benefits for temporary disability (including benefits for caring for a sick child), unemployment benefits, subsidies to compensate for the expenses of the unemployed in connection with the organization of entrepreneurial activities, paid from the Social Protection Fund of the Ministry of Labor and Social Protection of the Republic Belarus, benefits paid from the budget;

1.2. pensions received in accordance with the legislation of the Republic of Belarus and (or) the legislation of foreign states, monthly salaries to individual civil servants, assigned in the manner prescribed by legislative acts, resolutions of the Council of Ministers of the Republic of Belarus;

1.3. all types of compensations provided for by legislative acts, resolutions of the Council of Ministers of the Republic of Belarus (with the exception of compensation for unused leave, compensation for wear and tear of vehicles, equipment, tools and appliances belonging to the employee), including those related to:

with free provision of accommodation and utilities, fuel or appropriate monetary compensation;

with the payment of the cost and (or) the issuance of the due in kind allowance, as well as with the payment of monetary funds in return for this allowance;

with payment of the cost of food, sports equipment, equipment, sports and dress uniforms received by athletes and employees of physical culture and sports organizations for the educational and training process and participation in sporting events;

with the receipt of severance payments by employees in connection with the termination of labor agreements (contracts). Such benefits are exempt from personal income tax if they are paid in cases for which the minimum guaranteed amounts of such payments are established by legislative acts, and in amounts not exceeding these established minimum guaranteed amounts. Severance payments received by payers in connection with their retirement, paid in the manner and under the conditions provided for by the collective agreement, agreement, are exempt from personal income tax in an amount not exceeding nine average monthly wages of an employee;

with the death, the establishment of disability associated with the performance of official duties or resulting from injury, concussion, mutilation of military personnel or civil servants in the performance of their official duties;

with compensation for harm caused by illegal actions of the bodies of inquiry, preliminary investigation, prosecutor's office, court;

with reimbursement, in the manner and amount established by legislation, to deputies of the House of Representatives and members of the Council of the Republic of the National Assembly of the Republic of Belarus of expenses related to their parliamentary activities;

with the performance by the payer of labor duties (including moving to work in another locality and reimbursement of travel expenses);

with the receipt of allowances by servicemen for special conditions services established by law, as well as monetary remuneration for combat duty, daily duty, guard duty, parachute jumping, flight tests of aviation equipment, mine clearance and disposal of explosive objects, diving, chemical, dosimetric and other emergency rescue operations, work in insulating gas masks;

with reimbursement of expenses for the rental or sublease of residential premises in the amount established by law at the expense of the relevant state bodies in which military service is provided, or the prosecutor's office for military personnel, including those holding positions in the bodies of interstate entities and international organizations located on the territory of foreign states, students undergoing training not related to a business trip abroad, in organizations of foreign states on the direction of state bodies in which military service is provided, as well as prosecutors using residential premises under a contract of employment or sublease.

When the employer pays to the payer the costs of business trips both in the territory of the Republic of Belarus and abroad, per diems are exempted from income tax from individuals, paid within the limits established in the manner prescribed by the Labor Code of the Republic of Belarus, as well as actually produced and documented target travel expenses to and from destination, airport service charges, commission fees, travel expenses to the airport or train station at the points of departure, destination or transfer, baggage, expenses for renting accommodation, payment for communication services, expenses related with the issuance and (or) registration of documents for leaving the Republic of Belarus and (or) entering the Republic of Belarus, obtaining visas, as well as with the exchange of cash or a check for cash foreign currency or with the receipt of cash foreign currency using a bank plastic card... If the payer fails to submit documents confirming the payment of expenses for renting a dwelling, the amounts of such payment are exempt from income tax from individuals within the limits established by law. A similar taxation procedure applies to payments made by an organization to members of a management body arriving (leaving) to participate in the work of the relevant management body of this organization, as well as to these payments, produced by the organization to individuals not at the place of their main work.

When the legislation establishes the norms for the payment of compensation, the income of the payer is exempted from the income tax from individuals within the limits of such norms;

1.4. income received by payers for donating blood, other types of donation, donating breast milk;

1.5. alimony received by payers in cases established by the legislation of the Republic of Belarus, as well as alimony received in accordance with the legislation of foreign states;

1.6. state awards of the Republic of Belarus;

1.7. monthly cash payments to payers holding the honorary titles "People's Artist of the USSR", "People's Artist of the USSR", "People's Architect of the USSR", "People's Doctor of the USSR", "People's Teacher of the USSR", "People's Teacher of the BSSR", "People's Doctor of the BSSR", People's Doctor of Belarus, People's Poet of Belarus, People's Writer of Belarus, People's Artist of Belarus, People's Artist of Belarus, People's Artist of the RSFSR, People's Artist of the RSFSR, People's Artist Russian Federation"," People's Artist of the Russian Federation ", in the amount determined by the President of the Republic of Belarus and (or) the Council of Ministers of the Republic of Belarus;

1.8. lump sum material assistance rendered by:

in connection with an emergency;

organizations and (or) individual entrepreneurs at the place of main work (service, study) of a deceased employee, including a pensioner who previously worked in these organizations and (or) at these individual entrepreneurs, to one of the persons who are in close relationship with the deceased employee, as well as to employees, including retirees who previously worked in these organizations and (or) for individual entrepreneurs, in connection with the death of persons who are in close relationship with the employee;

1.9. the amount of material assistance provided in accordance with legislative acts, resolutions of the Council of Ministers of the Republic of Belarus;

1.10. the cost of vouchers, with the exception of tourist vouchers, to sanatoriums and health resorts, paid at the expense of funds social insurance as well as budget funds;

1.10-1. the cost of vouchers to sanatorium-resort and health-improving organizations of the Republic of Belarus purchased for children under the age of eighteen and paid for at the expense of Belarusian organizations and (or) Belarusian individual entrepreneurs within 1 750 000 Belarusian rubles from each source during the tax period;

1.11. scholarships for students, allowances for scholarships for academic success, scientific and social work, additional payments for scholarships, material assistance to students, paid from the republican and (or) local budgets, state funds extrabudgetary fund social protection of the population of the Republic of Belarus;

1.12. scholarships established by the President of the Republic of Belarus;

1.13. income in the form of wages and other amounts in foreign currency received for work outside the territory of the Republic of Belarus by payers from state bodies and other legal entities according to the list approved by the Council of Ministers of the Republic of Belarus - within the limits established by the legislation on remuneration of workers abroad;

1.14. the amount of remuneration of citizens of the Republic of Belarus sent to work outside the territory of the Republic of Belarus in agreement with the republican government bodies in the integration bodies, including the bodies of the Union State, the Integration Committee and the Interparliamentary Assembly of the Eurasian Economic Community, the Economic Court of the Commonwealth of Independent States, the Executive the Committee of the Commonwealth of Independent States, the Interparliamentary Assembly of Member States of the Commonwealth of Independent States;

1.15. payers' income from sales:

vegetables and fruits (including in processed form by salting, pickling, soaking, drying), other plant growing products (except for ornamental plants and floriculture products);

dairy and cultured milk products (including processed), beekeeping products, other livestock products (except furs) both in live form and slaughter products in raw or processed form.

Such income is exempt from income tax from individuals, provided that the payer submits a certificate of the local executive and administrative body confirming that the products sold were manufactured by the payer and (or) the persons specified in subparagraph 2.1 of paragraph 2 on a land plot located in the territory of the Republic of Belarus provided to the payer and (or) the specified persons for the construction and maintenance of a residential building and running a personal subsidiary farm, collective gardening, suburban construction, truck farming, in the form of an official land plot. The form of the certificate and the procedure for its issuance are established by the Council of Ministers of the Republic of Belarus.

When the payer delivers these products to procurement organizations of consumer cooperatives and (or) other organizations, individual entrepreneurs, such income is exempt from income tax on the basis of a certificate specified in part two of this subparagraph, submitted by an individual, or a document confirming the fact of purchasing agricultural products and raw materials from the population made up by such an organization and (or) an individual entrepreneur, with a mark of the local executive and regulatory body, confirming that the products sold were produced by the payer and (or) the persons specified in subparagraph 2.1 of paragraph 2 on the land plot specified in part two of this subparagraph , and certified in accordance with the established procedure. A document confirming the purchase of agricultural products and raw materials from the population must contain the surname, name, patronymic of the individual who hand over the products, the type of document proving his identity, its series, number, name government body issuing such a document, the date of issue of the document, the unit of measurement, the mass (quantity) of the accepted product, the price of the product per unit of mass (quantity), the total amount to be paid, the signature of the individual who hand over the product.

Income received from the sale of beekeeping products produced in the territory of the Republic of Belarus are exempt from income tax from individuals, provided that, along with the certificate specified in part two of this subparagraph, or instead of it (in the case when the apiary is located on the wrong land plots that are provided in the established manner to the payer who sells the beekeeping products produced by him) the payer submits a veterinary and sanitary passport of the apiary issued on the territory of the Republic of Belarus and (or) a certificate issued on the basis of this passport;

1.16. income of payers received from the collection and delivery of medicinal plant materials, wild berries, nuts and other fruits, mushrooms, other wild-growing products to organizations and (or) individual entrepreneurs carrying out activities for commercial procurement (purchase) of these products in the manner prescribed by law;

1.17. income of payers received from individuals in the form of inheritance, with the exception of remuneration paid to heirs (successors) of authors of works of science, literature, art, inventions, utility models, industrial designs and other results of intellectual activity, as well as heirs of persons who were subjects of related rights ;

1.18. income of payers received from individuals who are not individual entrepreneurs in the amount not exceeding 26,500,000 Belarusian rubles, in the amount from all sources during the tax period, received:

as a result of donation;

as real estate free of charge under an annuity agreement;

1.19. income that is not remuneration for the performance of labor or other duties, including in the form of material assistance, gifts and prizes, payment of the cost of vouchers (except for vouchers specified in subparagraph 1.101 of this paragraph), insurance services, including the purchase of insurance policies for reimbursement of medical expenses received from:

organizations and individual entrepreneurs who are the place of their main work (service, study), including pensioners who previously worked in these organizations and for individual entrepreneurs with whom the employment contract was terminated due to retirement - in an amount not exceeding 8 000 000 Belarusian rubles, from each source during the tax period;

other organizations and individual entrepreneurs, with the exception of those specified in subparagraph 1.26 of this paragraph, - in an amount not exceeding 530,000 Belarusian rubles from each source during the tax period.

Income paid (issued in kind) to individuals in the form of remuneration simultaneously on two grounds - for the performance of labor duties and in connection with public holidays, holidays, memorable and anniversaries of individuals and organizations, are exempt from income tax from individuals in the sizes provided for by this subparagraph;

1.20. prizes received by athletes for participating in international and republican competitions, as well as winners of republican competitions, in the amount determined by the President of the Republic of Belarus and (or) the Council of Ministers of the Republic of Belarus;

1.21. gratuitous (sponsor) assistance in cash and in kind received from Belarusian organizations and citizens of the Republic of Belarus:

disabled persons, minor orphans and children left without parental care - in an amount not exceeding 53,000,000 Belarusian rubles, in total from all sources during the tax period;

payers needing to receive medical care, including carrying out operations, if there is a corresponding confirmation issued in the manner established by the Ministry of Health of the Republic of Belarus;

1.22. remuneration paid for the transfer of treasures into state ownership;

1.23. payers' income:

in the form of winnings received for all types of lotteries from organizations engaged in lottery activities in the manner prescribed by law;

in the form of winnings for electronic interactive games received from organizations that carry out activities for the organization and conduct of such games in the manner prescribed by law;

in the form of prizes received from organizations operating in the field of gambling in the manner prescribed by law;

received on government securities the former USSR and the Republic of Belarus;

received on bonds of the National Bank of the Republic of Belarus, issued for regulatory purposes money supply and the formation gold and foreign exchange reserves The Republic of Belarus;

received from the sale (redemption) of bonds of local executive and administrative bodies, except for income received from the sale of such bonds above their current value on the day of sale;

received in the form of interest on bonds (including upon their redemption) of open joint-stock companies " Savings bank Belarusbank, Belagroprombank, Belpromstroybank, Belarusian Development and Reconstruction Bank Belinvestbank, denominated in Belarusian rubles and foreign currency and placed by these joint stock companies by open sale;

received from the sale and redemption of bank bonds, including interest income, except for income received from the sale of such bonds above their current value on the day of sale. Such bonds of banks include discount or interest-bearing bonds denominated in Belarusian rubles, issued for placement among legal entities and individuals by banks of the Republic of Belarus, in accordance with the established procedure, attracting deposits from individuals, secured by obligations to repay the principal amount of debt and pay interest on such loans. banks loans for construction, reconstruction or purchase of housing secured by real estate. The current value of banks' bonds is determined in accordance with parts two and three of sub-clause 2.2 of clause 2;

1.24. income of payers received from the sale (redemption) of bonds issued from April 1, 2008 to January 1, 2013 by legal entities of the Republic of Belarus, except for income received from the sale of such bonds in excess of their current value on the day of sale, determined in accordance with parts two and the third sub-clause 2.2 of clause 2;

1.25. income in the form of interest received on bank accounts, deposits (deposits) in banks located on the territory of the Republic of Belarus, if such bank

Official text:

Article 163. Tax period

The tax period (including for taxpayers acting as tax agents, hereinafter referred to as tax agents) is set as a quarter.

Legal commentary:

The tax period for value added tax is understood as a time period set as a calendar month. At the end of this period, the taxpayer determines the tax base and calculates the amount of tax payable. You should not equate the tax period with the reporting period - they do not always coincide in time. The tax period is set as a quarter only for taxpayers with monthly amounts of proceeds from the sale of goods (works, services), excluding VAT and sales tax, not exceeding 1,000,000 rubles during the quarter. This group automatically includes all taxpayers who meet the criteria for exemption from taxpayer obligations related to the calculation and payment of tax (it should be noted that this category of taxpayers is not exempt from the obligation to file a tax return based on the results of the tax period - Article 174 of the Tax Code of the Russian Federation) ...

Recall that earlier (the Law on Value Added Tax), the criterion for applying an extended (quarter) tax period was affiliation with small businesses, which, in turn, was determined mainly by the average number of employees of an enterprise. There have been earlier attempts to establish deadlines for the payment of advance payments ( reporting periods) depending on the amount of average monthly tax payments, however, in the future, the corresponding provision of the Instruction Constitutional Court The Russian Federation recognized it as inconsistent with the law and not applicable on the basis that the tax period and the timing of tax payment, being essential elements tax liability, can only be established by law. As can be seen from Chapter 21 of the Tax Code of the Russian Federation, the legislator did not use the right to establish reporting periods provided by Article 55 of the Tax Code of the Russian Federation.

In addition, it should be noted that other objects of taxation (transfer of goods (works, services) for their own needs, performance of construction and installation work for their own consumption -), although they increase the tax base and the amount of tax payable, are not considered as a criterion in determining tax period. As can be seen from Article 163, the circumstances with which the legislator associates the decision on the length of the tax period (the amount of monthly amounts of proceeds from the sale of goods (works, services) during a quarter) are not predetermined (due to the nature of entrepreneurial activity as an activity carried out at your own risk - article 2 of the Civil Code). At the same time, it follows from the wording used by the legislator that the application of a particular tax period is not a right, but an obligation of the taxpayer.

Thus, it is impossible to exclude the situation when the excess of the established limit of monthly revenue will occur in the 2nd or 3rd month of the quarter, i.e. The taxpayer learns that he must apply a tax period of one month after the expiration of one or two tax periods and after the expiry of the respective deadlines for filing a tax return and payment. At the same time, since the obligation to pay penalties for late payment of tax is not made dependent on the presence of guilt in committing tax offense, a change in the duration of the tax period and, accordingly, the timing of payment of tax due to the excess during the quarter of the monthly proceeds from the sale of goods (works, services) of the established limit entails the emergence of the obligation to pay the corresponding penalties.

Federal Law No. 57-FZ of May 29, 2002 extended the rules for determining the tax period to tax agents. This construction seems to be not entirely consistent: in accordance with article 55 of the Tax Code of the Russian Federation, the tax period is understood as the period of time after which the tax base is determined and the amount of tax payable to the budget is calculated. However, in accordance with Article 161 of the Tax Code of the Russian Federation, the definition tax base tax agents are carried out for each transaction separately at the time of the transaction.

What happened?

Amendments to the Tax Code adopted, which tighten tax control

tax code supplemented by a new article that prohibits companies from optimizing their taxes at the expense of legal tax schemes(Law 163-FZ).

From August 19, 2017, taxpayers will receive a "pleasant" gift from the state in the form of additional restrictions on legal tax cuts (minimization).

In the first part of the Tax Code of the Russian Federation, a new article 54.1 "Limits on the exercise of rights to calculate the tax base and (or) the amount of tax, due, insurance premiums" (Federal Law No. 163-FZ of 18.07.2017) appeared.

The adopted amendments were “touted” in the media as an innovation that simplifies the proof of the reality of transactions and complicates the use of tax schemes. But the signboard "presumption of good faith" loses its meaning if you carefully read the document. In fact, Law 163-FZ will make it much more difficult to prove that the company entered into transactions for the purpose of making a profit, and not avoiding taxes.

What does it mean?

Any methods of tax optimization are associated with great risk

The ban on the use of tax schemes is directly spelled out in the Tax Code (Article 54.1 of the Tax Code of the Russian Federation). From the end of August 2017, the tax authorities will conduct desk and field audits, taking into account the provisions of the new article, which means that they will en masse withdraw expenses and deductions for transactions that they see as having no business purpose.

Federal Law 163-FZ actually strengthens the powers of the tax authorities in the framework of cameral and field audits. The authors of the bill wanted to transfer to the Tax Code the norms of the 53rd resolution of the Supreme Arbitration Court, which was actively used in the field of obtaining tax benefits, but in fact it turned out differently - new terms appeared in the law, but the mechanism for implementing the norms of the law for inspections has not yet been invented.

Article 54.1 of the Tax Code of the Russian Federation states:

It is not allowed to reduce the tax base and (or) the amount of tax as a result distortion of information about the facts of economic life(a set of such facts), about taxation items subject to reflection in tax and (or) accounting, or tax reporting taxpayer (clause 1 of article 54.1 of the Tax Code of the Russian Federation).

If these circumstances are absent, then the taxpayer has the right to reduce the tax base or the amount of tax, but only if two conditions are met simultaneously:

1. the main purpose of the transaction (operation) is not non-payment (incomplete payment) and (or) offset (refund) of the tax amount;
2. the obligation under the transaction (operation) is fulfilled by a person who is a party to the agreement concluded with the taxpayer and (or) the person to whom the obligation to execute the transaction (operation) has been transferred under the agreement or the law.

All of these provisions apply to payers of fees, payers of insurance premiums, and tax agents. That is, at all.

As the title of the new article of the Tax Code suggests, taxpayers will be limited in their rights to reduce the tax base... The restrictions, as we see it, extend even to completely legal ways optimization.

To do this, the inspectors need only prove that:

The deal was unrealistic;

The deal was for tax evasion purposes;

The contract was executed by the wrong company (IE) with which the taxpayer entered into the contract.

After a careful reading of Art. 54.1 of the Tax Code of the Russian Federation, the following conclusions can be drawn:

If earlier it was enough to collect a package of rights for the counterparty, thereby showing tax prudence, now this will not be enough. Now companies will have to prove that they did not have information, for example, that the supplier does not have sufficient resources to fulfill the contract (equipment, storage facilities, personnel, etc.). Now companies will need to prove that by concluding this or that agreement, they did not pursue the goal of "minimizing tax", and the deal was concluded with a specific business purpose.

The tax authorities will "get involved" in the concluded transactions from the point of view of business, adding additional taxes. That is, if the company pays for the goods to the intermediary, the inspectors will remove the costs, since no one bothered to purchase the goods from the manufacturer.

An important point: in relation to desk audits, Law 163-FZ applies to declarations submitted after the entry into force of these changes. And for field inspections, the situation is different - the norms of Art. 54.1 of the Tax Code of the Russian Federation will be applied in relation to field inspections, decisions on which were made after the entry into force of these changes, but only in relation to transactions between related parties. That is, the period covered by tax audits may include 2016, 2015, 2014, when the Federal Law 163-FZ was not invented yet!

A spoonful of honey for taxpayers

At the same time, Law 163-FZ also contains a spoonful of honey. True, very small: the tax authorities will not be able to withdraw expenses and deductions on formal grounds.

So, from now on, inspectors will not be able to find fault with transactions if:

The “primary” was signed by an unidentified person or by a person without a power of attorney;

the counterparty of the company committed tax violations;

it was possible to conclude a deal with another counterparty on more favorable terms.

In other words, according to the Tax Code of the Russian Federation, the company is no longer obliged to monitor the good faith of its counterparties. The main thing is for the deal to be real. But this does not mean that one-day firms will be admitted to tax accounting expenses and VAT deductible.

The number of tax disputes will undoubtedly increase. Instead of the presumption of good faith in the Tax Code, in fact, there will be a presumption of guilt of taxpayers - that is, it will be necessary to prove that, by concluding certain transactions, the company did not pursue the goal of reducing its taxes.

This is especially true of previous tax periods, when companies did not care about the need to take so seriously the protection of their "rear".

And now what i can do?

Check counterparties and collect evidence of a business purpose for transactions

After the adoption of Law 163-FZ, you will have to prepare very carefully to justify operations and transactions in which tax authorities may see an attempt to minimize taxes.

It is necessary to proceed from the fact that from now on any transaction, any business process, the tax authorities will consider from the point of view of distrust.

Having received even more powers in the field of researching transactions, studying their “business” component, tax authorities will constantly ask questions: “Why did the company choose this particular intermediary, and not another?”, “Why an intermediary. And not a manufacturer? "," Why was this discount provided? "

So, the company must have a “package” of explanations for each transaction and operation, justifying the existence of a business purpose.

These can be calculations based on the financial results of the transaction, business correspondence with a counterparty, recordings of negotiations on the eve of the conclusion of the transaction.

And the second point. Although tax authorities argue that now the company is not obliged to monitor the good faith of its counterparty, this is by no means the case. On the contrary, after the adoption of the law, it will be necessary to even more carefully check its counterparties - existing and potential - in order to be 100% sure that he has material and production resources in order to purchase, produce, store, deliver goods, etc.

Unfortunately, at present there is no information on how the tax authorities will exercise these powers, what documents the inspectors will request for certain transactions.

We believe that in the near future a new regulation on inspections will appear. We will follow the news, and we will definitely tell you how to prepare for the audit in the light of the new law 163-FZ and what documents to prepare in support of certain operations.

And if you do nothing?

Inspectorate of the Federal Tax Service will charge additional taxes, penalties and fines, and the courts will be on the side of the inspection

Tax authorities will remove the costs and deductions of VAT on all transactions in which they do not see a business purpose. And then there will be a trial. Taking into account the fact that now 84% of tax cases are considered in favor of the IFTS, the company can immediately say goodbye to its money.

Thus, now, when preparing for transactions (especially large ones), it is necessary to "lay the straw" everywhere: from below, from above, from the side and even across. It is necessary to more and more "whitewash" your business - so that it looks like that in the eyes of the tax authorities.

This issue can only be entrusted to a company that has extensive experience in tax and accounting and support of complex transactions. 1C-WiseAdvice is just such a company.

Amid tightening control special role plays the mission of our company:

work in an average environment, pay taxes at the midpoint of the industry, so as not to be seen tax inspectors;

competent division of business - for legal tax cuts and solving other business tasks of the company;

• timely advice from our experts on how to avoid situations in which the tax authorities can attract a company for non-compliance with Art. 54.1 of the Tax Code of the Russian Federation.

The tax period (including for taxpayers acting as tax agents, hereinafter referred to as tax agents) is set as a quarter.

Legal advice under Art. 163 of the Tax Code

Ekaterina Ilyina

VAT recovery when switching to sleep. Tell me, please ... since 2011 we are moving to sleep. I read everywhere that it is necessary to restore and pay VAT to the budget, (something large numbers are obtained - scary ...) in the 4th quarter. purchased goods in the amount of 200,000 rubles + vat 10% 20,000 = 220,000 sold - 180,000 rubles + vat 10% 18,000 = 198,000 in stock the goods remained on 31.12.2010 = 90,000 + vat 10% 9000 = 99,000 (there were also leftovers at the beginning of Q4) i.e. VAT payable for Q4 2010 = 18,000 - 20,000 + 9,000 = 11,000 ??? and more - and if you write off part of the goods (so that the vat was less) (and how to write off correctly, what documents ...) as expired, for example, or become unusable ... (food) ??? help me please....

• Lawyer's answer:

  When switching from OSNO to STS or UTII, the amounts of VAT accepted for deduction for goods (works, services), including fixed assets and intangible assets, and property rights, are subject to restoration in the tax period (quarter - Article 163 of the Tax Code of the Russian Federation) preceding the transition to these modes (paragraph 5, clause 2, clause 3, article 170 of the Tax Code of the Russian Federation, article 170 of the Tax Code of the Russian Federation, article 264 of the Tax Code of the Russian Federation (paragraph 3, clause 2, clause 3, article 170 of the Tax Code of the Russian Federation). 15.10.2009 N 104n approved the form tax return on value added tax and the procedure for filling it out. This Order entered into force starting from the submission of the tax return for the IV quarter of 2009 (clause 3 of the Order). In accordance with clause 38.6 of the Procedure for filling out section 3 of the declaration "Calculation of the amount of tax payable to the budget on operations taxed at the tax rates provided for in clauses 2 - 4", column 5 on line 090 reflects the amount of VAT to be restored based on the provisions of Ch ... 21 of the Tax Code of the Russian Federation.

Daniil Frunze

What does it mean to restore VAT, how to correctly draw up and reflect it in the declaration?

• Lawyer's answer:

  Art. 170 of the Tax Code of the Russian Federation). In accordance with para. 2 pp. 2 p. 3 art. 170 of the Tax Code of the Russian Federation, VAT amounts are subject to restoration in the amount previously accepted for deduction, and in respect of fixed assets and intangible assets - in the amount proportional to the residual (book) value excluding revaluation. This opinion is also expressed in the Letter of the Ministry of Finance of Russia dated 10.06.2009 N 03-11-06 / 2/99. The VAT amounts subject to recovery are not included in the cost of the specified goods (works, services), including fixed assets and intangible assets, property rights, but are taken into account as part of other expenses in accordance with Art. 264 of the Tax Code of the Russian Federation (paragraph 3, clause 2, paragraph 3, Article 170 of the Tax Code of the Russian Federation, Article 164

Polina? Kovaleva

VAT is paid by organizations or individual entrepreneurs: .... a) monthly b) quarterly c) monthly or quarterly, depending on the amount of revenue d) monthly or quarterly, depending on the number of employees

• Lawyer's answer:

  Dear Elena Kurochkina Give a link to the article of the Tax Code of the Russian Federation, so take the trouble to at least read it !! ! Article 163. Tax period The tax period (including for taxpayers acting as tax agents, hereinafter referred to as tax agents) is set as a quarter. Art. 163 of the Tax Code

Nikita Sbitenshchikov

KKM and return of goods. Tell me, please .. The cash register is connected to the computer. The product was purchased for cash. The buyer wants to return several items. How do I return an item? What documents? How will this be reflected in the checkout?

• Lawyer's answer:

  written return from the buyer is consumable cash order and other documents accompanying an application from the buyer, a check is attached to it) and the type of consignment note, the passport data of the buyer is written on the expense order, and in the statement on the basis of which the item is rented, there are two points of refusal to purchase within 14 days and the second because of marriage. ... a return is also made in the computer. there will be less money in the cash register, you make an X report and deduct the amount of the refund.

Artem Trushitsyn

what to do with VAT when switching from basic to simplified

• Lawyer's answer:

  When switching from the general regime to the STS or UTII, the amounts of VAT accepted for deduction for goods (works, services), including fixed assets and intangible assets, and property rights, are subject to restoration in the tax period (quarter - Art. 163 of the Tax Code of the Russian Federation), prior to the transition to the specified modes (paragraph 5, clause 2, clause 3, article 170 of the Tax Code of the Russian Federation). In accordance with para. 2 pp. 2 p. 3 art. 170 of the Tax Code of the Russian Federation, VAT amounts are subject to restoration in the amount previously accepted for deduction, and in respect of fixed assets and intangible assets - in the amount proportional to the residual (book) value excluding revaluation. This opinion is also expressed in the Letter of the Ministry of Finance of Russia dated 10.06.2009 N 03-11-06 / 2/99. The VAT amounts subject to recovery are not included in the cost of the specified goods (works, services), including fixed assets and intangible assets, property rights, but are accounted for as part of other expenses in accordance with Art. 264 of the Tax Code of the Russian Federation (paragraph 3, clause 2, paragraph 3, Article 170 of the Tax Code of the Russian Federation). Order of the Ministry of Finance of Russia dated 15.10.2009 N 104n (hereinafter referred to as the Order) approved the form of the tax declaration for value added tax and the Procedure for filling it out. This Order entered into force starting from the submission of the tax return for the IV quarter of 2009 (clause 3 of the Order). In accordance with clause 38.6 of the Procedure for completing section 3 of the declaration "Calculation of the amount of tax payable to the budget for operations taxed at the tax rates provided for in clauses 2-4 of Article 164 of the Tax Code of the Russian Federation", column 5 on line 090 shall reflect the amount of VAT, subject to restoration on the basis of the provisions of Ch. 21 of the Tax Code of the Russian Federation. Thus, when switching from the general regime to the simplified tax system, the amount of the restored VAT is indicated in column 5 on line 090 of section. 3 declarations.

Egor Golovastov

Dianetics and Scientology - what is it? A sect, a path to wisdom, deliberate brain clogging, or just a scam for money?

• Dianetics and Scientology is a totalitarian sect with great capital and complete control over all aspects of its adept's life. Scientology doctrine is a psychocult and pseudo-religion, in which Ron Hubbard, in fact, takes the place of God, and everything ...

Anastasia Matveeva

Can two legal entities conclude a purchase and sale agreement orally? Is it just controversial in our organization?

• Lawyer's answer:
  • Lawyer's answer:

    1. VAT on sales - VAT from suppliers - VAT on warehouse rent (attributable to 40 computers) = VAT to the budget. 2. Revenue (from the sale of 40 computers) x 25% = attorney's fee. 3. The principal receives: revenue - remuneration - rent = financial results... 2 and 3 points are calculated without VAT,

Nikita Salmanov

When the amendments to the Tax Code come into force, and tax deduction can be obtained for multiple properties? see inside. Federal Law of 23.07.2013 N 212-FZ "On Amending Article 220 of Part Two of the Tax Code of the Russian Federation" .... or several objects of property specified in subparagraph 3 of paragraph 1 of this article, not exceeding 2,000,000 rubles. ... Article 2 1. This Federal Law shall enter into force no earlier than one month after the date of its official publication and no earlier than the 1st day of the next tax period for personal income tax. Sources of publication The official Internet portal of legal information [the link will appear after checking by the moderator], 07/23/2013, " Russian newspaper", N 163, 26.07.2013," Collection of legislation of the Russian Federation ", 29.07.2013, N 30 (Part I), Art. 4045

• Lawyer's answer:

  Pursuant to article 2 this document comes into force no earlier than one month from the date of its official publication (published on the Official Internet portal of legal information www (.) pravo (.) gov (.) ru - 23.07.2013) and no earlier than the 1st day of the next the tax period for personal income tax, that is, in fact, the beginning of the amendment is 01/01/2014, since according to Art. 216 of the Tax Code of the Russian Federation. Tax period "The tax period is a calendar year." --- The amendment has already been made to the Tax Code "in its place", but it is "dead" until it is "revived" 01/01/2014.

Lilia Fomina

Please describe the articles on which you can attract a person .. Hello. The essence of the question is this: a former boss came to my work (because of a call the day before with a request to make a payroll calculation, since he had already delayed it for 5 months). He began to threaten me and say, let's go away so that I would beat you, while I stood up so that I could be seen from two cameras and warned him about the presence of these cameras and even showed him. The man continued to scare me, etc. I got tired of it and I went into the office, he scared me all over the office, but did not come right away. Half an hour later, my work colleague and I went outside to smoke. The same boss was sitting in the car opposite, got out and got out of it and came up to us, again began to threaten and insult me ​​(now on a NATIONAL basis, I am Russian). Then he began to extort 30,000 rubles from me. Then he began to threaten that if I did not go with him now, he would hire people and they would deal with me after work. I warned him that I would go to the police, but it had no effect on him. After that, he went into the office and went to the accountant's office, and there sat the accountant herself, the director, the assistant director and the wife's deputy. director. He began to slander me, inventing all sorts of nonsense, but he did not stay long because everyone knows who he is and that he is not friends with his head. After 3 - 5 minutes he went out and left. All this is recorded on cameras of external and internal surveillance. How he threatened me in the presence of a witness and that he was even there on the internal cells. Also, the same director and the other 3 people, that is, a total of 5 people, can confirm the fact of threats, slander and extortion, and for confirmation there is a video from the cameras. After work, a work colleague drove me to the police station. Where I wrote a statement on him with a full description of everything. Tell me what to do in the sense of how to punish this person and what kind of articles he goes through, we need the names of articles with numbers. I counted this: a threat to life, hiring 3 persons, extortion, insult, insult on interethnic grounds, slander. But I don’t know how to look for all this, and I don’t know what to do next. In front of me, the investigator called him that he was being summoned to testify, since a statement was received against him, from their conversation I heard that he would also write a statement on me about a threat to life, but then they would have called me too, but they have not called me for a day. Thank you for understanding.

• Lawyer's answer:

  Hello! To begin with, I would advise you not to listen to the previous speakers, as this is outright nonsense! In your case, it is possible that there are signs of a crime under Art. 119 of the Criminal Code of the Russian Federation (threat of murder) and a crime under Art. 128.1 of the Criminal Code of the Russian Federation (libel). And it's not a fact that there will be corpus delicti. More ironically - not payment of wages, in addition to the fact that money can be collected from him, he can definitely be brought to administrative responsibility, and if there are certain signs, he can be brought to criminal liability for a crime under Art. 145.1 of the Criminal Code of the Russian Federation. If you need help from "A" to "Z", please, I will help.

Tamara Belova

All about the same VAT .. The organization provides services to the population (individuals) for the installation of gas pipelines. Phys. persons pay for services through Sberbank on receipts, we do not have our own cash register, we do not take cash in cash. Accordingly, VAT is not allocated in receipts. Should these services be subject to VAT and, if possible, with a link to the document.

• Lawyer's answer:

  the main document that you must use is the Tax Code of the Russian Federation. about VAT in Ch. 21. I did not find anything there about the fact that this type of service should not be subject to VAT. maybe I read it inattentively. Therefore, it stands out in payment document VAT or not, you are obliged to calculate and pay it. 26.3 UTII ... there I also did not find anything about the installation of the gas pipeline, but it is better to re-read everything yourself carefully.

Vladislav Buzanov

What liability (in rubles) and on what basis (article of which law?) Exists for (continued below). untimely (but complete) transfer of personal income tax.

• Personal income tax must, of course, be paid no later than the date of payment of wages. But if you pay later, then no interest will be charged. The main thing is that you transfer the entire amount for the reporting year.

Julia Vorobyova

how to quickly knock money out of debtors .. I quit and debtors' debts should be zeroed. also bought tickets on vacation. there is no small debt.

• Collectors to help you. They are specialists

Ivan Tomashevsky

Need help solving a problem

• Ogogo. This is a very difficult task. ..Please don't delete my answer (((

Arthur Bezsonov

Which taxation item does "windows, blinds, roller shutters" fall under for the purpose of resale and installation.

• Lawyer's answer:

  It is not clear from your question whether there is trade in the territory of the store or in the territory of the office. I give the answer if the implementation on the territory of the office: Entrepreneurial activity for the sale of doors, plastic windows and blinds according to catalogs in the office with the subsequent delivery of goods to buyers (legal entities and individuals) is not recognized for the purpose of applying Ch. 26.3 of the Tax Code of the Russian Federation in retail trade and, accordingly, is not subject to transfer to UTII. On the issue of the taxation procedure for entrepreneurial activities related to the provision of services to individuals and legal entities for the installation of sold doors, plastic windows and blinds, the following should be taken into account. According to Art. 346.26 of the Tax Code of the Russian Federation, entrepreneurial activity in the provision of personal services, their groups, subgroups, types and (or) individual consumer services classified in accordance with All-Russian classifier services to the population. For household services in accordance with Art. 346.27 of the Tax Code of the Russian Federation includes paid services provided to individuals (with the exception of pawnshop services and services for repair, maintenance and washing vehicles), provided for by the All-Russian Classifier of Services to the Population. The All-Russian Classifier of Services to the Population OK 002-93 (OKUN), approved by the Resolution of the State Standard of Russia dated June 28, 1993 N 163, includes services for the repair and replacement of doors, window frames, door and window frames (code 016108 OKUN) ... Also OKUN provides services for the manufacture and repair of shading mechanisms (code 013432 OKUN). At the same time, such type of services as installation of blinds is not specified in OKUN. Therefore, the entrepreneurial activity associated with the installation of the sold blinds cannot be attributed to household services and is not subject to transfer to the payment of a single tax on imputed income. Considering the above, if in contracts for the sale and installation of doors and plastic windows, services for their installation are highlighted in a separate line or a separate contract for the provision of these services is drawn up, then entrepreneurial activity for the provision of such services can be transferred to the payment of UTII as a separate type of entrepreneurial activity in accordance with with pp. 1 p. 2 art. 346.26 of the Tax Code of the Russian Federation. If installation services are included in the cost of sold doors and plastic windows, then such activity cannot be considered as an independent type of entrepreneurial activity and refers to related services related to the sale of these goods. It should also be noted that only those organizations and individual entrepreneurs who provide paid household services to individuals on the basis of consumer contracts are recognized as taxpayers of the unified imputed income tax in terms of the provision of personal services. If these services are provided not to individuals, but to legal entities, then such activities are subject to taxation in accordance with other tax regimes.

Svetlana Dmitrieva

whether it is obligatory to use KKM. SP, USN, Revenues OKVED 52 61 retail trade on orders, it is planned to sell interior doors by catalogs with registration of an agreement is it necessary to use KKM when receiving payment in cash? what can be done so as not to use the KKM, change the OKVED? should the industry remain old? working by bank transfer is not suitable

• Lawyer's answer:

  The opportunity to avoid the use of CCP when selling goods exists for UTII payers. However, in accordance with Art. 346.27 of the Tax Code of the Russian Federation, the sale of goods by catalogs outside the stationary trade network (including parcel trade, trade through teleshops, telephone communications and computer networks) does not apply to retail trade in order to use this special mode, and therefore, for distance selling, either the general mode must be applied, or the simplified taxation system and, when making cash payments, punch cashier's checks. In accordance with paragraph 2 of Article 2 Federal law N 54-FZ, organizations and individual entrepreneurs, in accordance with the procedure determined by the Government of the Russian Federation, can carry out cash cash settlements and (or) settlements using payment cards without using cash register equipment in the case of rendering services to the population, subject to the issuance of appropriate forms of strict reporting. According to the letter of the Ministry of Finance of the Russian Federation dated January 27, 2009 N 03-01-15 / 1-29, belonging to the services provided to the population by enterprises and organizations is determined by the All-Russian Classifier of Services to the Population OK 002-93 (OKUN), approved by the decree of the State Standard of Russia dated June 28. 1993 N 163. It is unlikely that the changed OKVED will help, because it will not correspond to the actual type of activity.

Yaroslav Mavropulo

Previously, the VAT return was submitted monthly, since when have they started to submit it on a quarterly basis?

• Lawyer's answer:

  1.4. Taxable period . Tax rate Since 2008, all VAT payers report their tax on a quarterly basis. The tax rate is the amount tax assessments per unit of measurement of the tax base (clause 1 of article 53 of the Tax Code of the Russian Federation). Article 164 of the Tax Code of the Russian Federation establishes two types of tax rates, namely: tax rates- 0 percent, 10 percent, 18 percent; settlement rates - 10/110 percent and 18/118 percent.

Bohdan Piontkovsky

field tax audit. The sole proprietor ceased operations in 2007. In 2008 he became an entrepreneur again. An on-site tax audit lasted from September 2008 to May 2009. Based on the results of the on-site audit, the tax authorities charged VAT, UST and personal income tax from 01.01.2005 to 31.12.2007. Who can tell whether the actions of the tax authority in terms of additional tax assessment quarterly for 2005 and the application of penalties for non-payment of tax in 2005 are lawful?

• Lawyer's answer:

  The issue is not about the collection, but about the legality of additional tax assessment and bringing to responsibility for non-payment of taxes. You cannot be held liable if from the day the offense was committed, or from the next day after the end of the tax period during which it occurred, and until the decision is made ( not an act!) on bringing to responsibility has expired three years (clause 1 of article 113 of the Tax Code of the Russian Federation). The tax period for VAT is a month, Art. 163 of the Tax Code of the Russian Federation (from 01.01.2008 - quarter), according to the UST - calendar year, art. 240 of the Tax Code of the Russian Federation, for personal income tax - calendar year, art. 216 of the Tax Code of the Russian Federation. And then - you need to know the article of the violation and the date of drawing up the decision on the verification. In addition, the verification period is long. There is arbitrage practice, where a decision on verification with such a long period is recognized as illegal by virtue of this. Was there a suspension? You need to know the reason. If this is clause 3 of Art. 91 of the Tax Code of the Russian Federation, then the statute of limitations for attraction is suspended. Here is an approximate algorithm for calculating terms, assuming that Art. 122 of the Tax Code of the Russian Federation and the decision on the audit was made in May 2009. : the tax authority can be held liable for VAT from April 2009. to April 2006 The audit covered the period from April 2006 to 31.12.2007. , which means that it is during this period that it can attract. for UST and personal income tax: starting from January 01, 2009 - for an offense that occurred in 2008 (not covered by the inspection, accordingly, there can be no decision), starting from January 01, 2008. - for an offense that occurred in 2007 - three years had not passed before May 2009; starting from January 01, 2007 - for an offense that occurred in 2006 - three years had not passed until May 2009. That's it, three years have passed. The decision was made in May 2009, which means that the tax authorities missed the deadline to attract for 2005, this deadline starts on 01.01.2006 and ends on 01.01.2009. The year is subject to verification legally, but the right to attract is no longer there. It turns out like this: taxes. Here you need to know in what time frame a tax claim was sent to you. There is a whole chain of deadlines. The very fact of additional tax assessment for 2005 is legal, since this year was subject to verification. The additional accrual of basic payments is tied to the claim for payment of taxes, and not to the decision to prosecute according to the results of the audit.

Alla Panina

Do I have to pay VAT on a monthly basis?

• Lawyer's answer:

  In accordance with Art. 163 of the Tax Code of the Russian Federation, the deadline for payment of VAT depends on the amount of the proceeds received. If the monthly revenue during the quarter does not exceed 2 million rubles, then VAT is paid quarterly. Deadline payments on the 20th day of the month following the expired quarter. If the revenue exceeds 2 million rubles. monthly, then the month is recognized as the tax period and VAT must be transferred to the budget no later than the 20th day of the month following the expired tax period.

Igor Teplukhin

Do I need to certify a power of attorney from a notary if I am reporting for an individual entrepreneur? It seems that in the summer there was some provision that the power of attorney did not need to be certified by a notary. But this year they demanded it from me. This is right?

• Lawyer's answer:

  MINFIN RF FTS, LETTER dated August 10, 2009 N SHS-22-6 / [email protected]... Clause 3 of this article of the Code stipulates that the powers of the representative must be documented in accordance with the Code and other federal laws. By virtue of paragraph 1 of Article 29 of the Code, an authorized representative of a taxpayer is an individual or legal entity authorized by a taxpayer to represent his interests in relations, in particular, with tax authorities. Clause 2 of Article 11 of the Code defines the concepts legal entity, an individual and an individual entrepreneur used in the Code. At the same time, individual entrepreneurs are classified by the legislator as a separate category taxpayers who are not legal entities or individuals for the purposes of the Code. In accordance with Article 23 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code), the entrepreneurial activities of citizens carried out without the formation of a legal entity, respectively, apply the rules of the Civil Code, which regulate the activities of legal entities that are commercial organizations unless otherwise follows from the law, other legal acts or the essence of the legal relationship. Thus, the civil legislation of an individual entrepreneur equated in rights to a legal entity. According to paragraph 1 of Article 11 of the Code, 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 same meaning in which they are used in these branches of legislation, unless otherwise provided by the Code. At the same time, the institution of power of attorney is regulated by civil law. Clauses 1 and 2 stipulate that a power of attorney is a written authorization issued by one person to another person for representation before third parties. A written authorization to conclude a transaction by a representative may be presented by the representative directly to the relevant third party. A power of attorney for transactions requiring a notarial form must be notarized, with the exception of cases provided for by law. According to paragraph 2 of Article 185 of the Civil Code, it is provided that a power of attorney on behalf of a legal entity is issued signed by its head or another person authorized to do so by its constituent documents, with the seal of this organization attached. Thus, authorised representative a taxpayer - an individual entrepreneur exercises his authority to submit reports and other information to tax authority on the basis of a power of attorney drawn up in accordance with the requirements of paragraph 5 of Article 185 of the Civil Code. The provisions of this letter apply to reporting on hard copy and electronically.

Galina Komarova

Help in solving the problem of taxes and taxation)

• No one will help you - you are a future tax officer, which for our people is associated, if not with a thief, then with a parasite unambiguously))

Julia Orlova

The citizen bought several apartments in August 2013. Will he be able to get a deduction for several apartments starting in 2014 ?. Federal Law of 23.07.2013 N 212-FZ "On Amending Article 220 of Part Two of the Tax Code of the Russian Federation" .... or several objects of property specified in subparagraph 3 of paragraph 1 of this article, not exceeding 2,000,000 rubles. ... Article 2 1. This Federal Law shall enter into force no earlier than one month after the date of its official publication and no earlier than the 1st day of the next tax period for personal income tax. Sources of publication The official Internet portal of legal information [the link will appear after checking by the moderator] 07/23/2013, "Rossiyskaya Gazeta", N 163, 07/26/2013, "Collection of laws of the Russian Federation", 07/29/2013, N 30 (Part I), Art. 4045

• Since 2014 it is possible several times, but the total amount remained the same no more than 13% of 2 million

Artem Shikhov

At work. The director asked to write a letter of resignation of his own free will. What are my rights?

• if you are ready for litigation, then do not write a statement; you will be under the director's cap - he will find a reason to fire

Galina Kozlova

A question for accountants !. There is an organization. They themselves decided to pay taxes once a quarter. Is it necessary to write a notification about this to the tax office (meaning that we pay once a quarter). , others say it doesn't matter what kind of income, anyway, a letter to the tax office that we pay once a quarter.

• Lawyer's answer:

  no, you should not notify: article 163 of the Tax Code of the Russian Federation. This article provides for the right to apply the tax period in the form of a quarter. There is no obligation to notify the tax authority. With your declaration, you inform the tax authority for what period you are submitting reports and what period you apply for, quarterly or monthly. I draw your attention to the following circumstance - do not forget to pass monthly reporting if your revenue exceeds the limit.

Pavel Baginin

Is there an accountant? The question is what. From a certain period, a quarter is considered the reporting period for VAT, regardless of the limit of 2 million. That is, earlier, if the revenue exceeded 2 million, then I have to report and pay VAT monthly, then it seems like everyone was equalized and the quarter was recognized as the reporting period. Someone can tell if this is so, and since when this provision is valid. It would also be nice to find that letter from the Ministry of Finance, which permits and explains all this. Thanks everyone.

• Lawyer's answer:

  We open chapter 21 of the Tax Code of the Russian Federation Article 163 "Tax period". In accordance with Federal Law No. 137-FZ, from 01.01.2008, this article will enter into force on new edition, according to which for all taxpayers and tax agents for VAT, the tax period will be considered not a month, but a quarter. The amendments related to this change were also made to other articles of Chapter 21 of the Tax Code of the Russian Federation, for example, to article 174 "Procedure and terms for paying tax to the budget" - from 2008, all VAT payers will pay tax and report on it only on a quarterly basis.

Galina Romanova

To pay VAT quarterly since 2008 ?. even if it exceeds 2,000,000 rubles?

• Lawyer's answer:

  Quite right, all companies and entrepreneurs, regardless of the amount of revenue, pay VAT on a quarterly basis. The tax period for all, without exception, is a quarter. This also applies to tax agents. Tax must now be paid by the 20th of the month following the expired quarter. At the same time, in order to declare VAT deductible (refundable), you will have to wait until the end of the quarter - article 163 of the Tax Code of the Russian Federation (as amended by Federal Law No. 137-FZ of 27.07.2006).

Valery Semichastnov

Deposited wages. Provision. Kazakhstan .. I wrote off the deposit. salary on the basis of the order. Wiring - Dt 3394 Kt. 6280. Now this amount hangs on account 6280. What should I do next? where to write off this amount? or leave?

• Lawyer's answer:

  In tax accounting according to Art. 89 of the Tax Code, obligations arising from purchased goods (works, services), as well as income accrued to employees and other payments determined in accordance with paragraph 2 of Article 163 of this Code, and not satisfied within three years from the date of occurrence of such obligations, are recognized dubious. In this connection, unpaid wages to employees after 3 years are recognized as a doubtful obligation, subject to inclusion in the company's income. Also, if required pension contributions that are deducted in the form of wages and salaries are not transferred by the employer to the accumulative pension fund, then after three years they are recognized as doubtful liabilities and are subject to inclusion in the aggregate annual income of the taxpayer-employer. Likewise social Security contributions that are not listed by the employer in the SSIF, after three years they are recognized as doubtful obligations and are subject to inclusion in the total annual income of the taxpayer-employer. For the remunerated salary, the enterprise has the right, within 5 years, to amend the tax reporting on the calculated and transferred taxes on the income of employees taxed at the source of payment, in the amount of the adjustment. D-t 6280, set 5610 it is already after the expiration of 3 years.

Christina Konovalova

How many times a year is VAT paid for organizations with a turnover of more than 2 million rubles ?. How many times a year is VAT paid for organizations with a turnover of over 2 million rubles? I heard that according to the legislation, since 2008, it has been rented once a quarter, regardless of the turnover of the organization. Is this true?

• Lawyer's answer:

  Art. 174 paragraph 5 of the Tax Code of the Russian Federation Taxpayers (tax agents), including those listed in paragraph 5 of Article 173 of this Code, are required to submit to the tax authorities at the place of their registration the corresponding tax return no later than the 20th day of the month following the expired tax period, unless otherwise provided by this chapter. Article 163 of the Tax Code of the Russian Federation The tax period (including for taxpayers acting as tax agents, hereinafter referred to as tax agents) is set as a quarter. YES, RIGHT!

Stanislav Trofimuk

Is stealing and stealing the same thing?

• no. When officials steal, you cannot call it theft. Too shallow

Anna Efimova

SP is engaged in the repair and sale of windows, curtains, ceilings, has an account / account which sometimes receives money .. for what does he report to the ENVD, and what for sleep?

• Lawyer's answer:

  It all depends on whether imputation is allowed in your region and for what types of activities. For NK: repair (apartment) - UTII, retail trade in curtains. ceilings - UTII. On the windows, an excerpt from the letter: "On April 16, 2009, the Financial Department clarified the procedure for taxation of activities for the manufacture and installation of plastic windows on orders from the population (letter dated 01.04.2009 No. 03-11-06 / 3/91). Thus, the All-Russian Classifier of Services to the Population, approved by the resolution of the Gosstandart of Russia dated 06/28/93 No. 163, consumer services include, in particular, services for the repair and replacement of doors, window frames, door and window frames (code 016108). windows installation services are allocated separately, then the entrepreneurial activity for the provision of services for the installation of plastic windows can be transferred to the payment of UTII in accordance with subparagraph 1 of paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation. business activities for the production of plastic windows should be taxed under a different tax regime. " t on imputation - falls under the simplification.

Yuri Vdovin

the tax authority has the right, when representing, to draw up a protocol on administrative violation of the requirements, the notar will certify the trust ?. points for and against... .

• Lawyer's answer:

  No, I have no right. According to paragraph 2 of Article 163 of the Civil Code, notarization of transactions is mandatory: 1) in the cases specified in the law; 2) in cases stipulated by the agreement of the parties, at least by law this form was not required for transactions of this type. In accordance with paragraph 3 of Article 29 of the Code, an authorized representative of a taxpayer - an organization exercises his powers on the basis of a power of attorney issued in the manner prescribed by the civil legislation of the Russian Federation. Considering that the law does not provide for a notarized form of power of attorney when submitting tax reports and other information by legal entities, there are no grounds for presenting these requirements to individual entrepreneurs. Clause 5 of Article 185 of the Civil Code provides that a power of attorney on behalf of a legal entity is issued signed by its head or another person authorized to do so by its constituent documents, with the seal of this organization attached.

  • Lawyer's answer:

    Separate accounting for VAT is described in great detail in paragraph 4 of Art. 170 of the Tax Code of the Russian Federation. But it provides for the distribution of input VAT only between taxable (regardless of rates) and non-taxable transactions. Distribution of input VAT between transactions subject to different rates, not provided. From Articles 153 and 168 of the Tax Code of the Russian Federation, one can only draw a conclusion about the separate accounting of the tax base, but not the input VAT. There are no recommendations for separate accounting in the existing legislation. Therefore, how it will be organized with you, you decide for yourself and prescribe the selected option in accounting policy... The main thing is that, following your option, you can reliably determine the amount of VAT deductible, and so that during the check you can clearly say how and what you considered and prove that your calculations do not distort the amount of tax deductible.

• • Lawyer's answer:

    In the case of the introduction of a special tax regime in the form of a single tax on imputed income for certain types of entrepreneurial activity in the relevant territory, the transition to the specified taxation system is mandatory for all taxpayers of the relevant territory carrying out the types of entrepreneurial activities specified in paragraph 2 of Article 346.26 of the Code. In accordance with clause 2 of Article 346.26 of the Code, for the payment of a single tax on imputed income for certain types of activities, in particular, entrepreneurial activities for the provision of consumer services, their groups, subgroups, types and (or) individual consumer services classified in accordance with The All-Russian Classifier of Services to the Population OK 002-93 (OKUN), approved by the Resolution of the State Standard of Russia dated 06.28.93 No. 163. Snowmobile rental provided to the population can be classified as a type of service according to the OKUN code 019408 “Rental of vehicles (motorcycles, scooters, mopeds, bicycles, cars and trucks) "included in the group" Household services "OKUN. Consequently, an organization may apply a taxation system in the form of a single tax on imputed income in relation to the provision of snowmobile rental services to individuals.

Natalia Smirnova

places of temporary storage. A special economic zone is a customs control zone. Is the customs control area a temporary storage site?

• Lawyer's answer:

  Article 198. Places of temporary storage of goods (see the letter of the Federal Customs Service of the Russian Federation No. 01-11 / 9497 dated 03.03.2011) 1. In accordance with Article 168 of the Customs Code of the Customs Union, temporary storage places are temporary storage warehouses and the following other places of temporary storage : 1) warehouse of the customs authority; 2) the warehouse of the recipient of the goods in the cases provided for by Article 200 of this Federal Law; 3) premises, open area and other territory of the authorized economic operator in accordance with clause 1 of part 1 of article 86 of this Federal Law; 4) separate premises in places of international postal exchange in accordance with Part 2 of Article 317 of this Federal Law; 5) the place of storage of unreceived or unclaimed baggage moved under the contract for the air or rail carriage of a passenger; 6) the place of unloading and reloading (transshipment) of goods within the territory of the sea (river) port; 7) a specially equipped place for unloading and reloading (transshipment) of foreign goods within the restricted area of ​​the airport, provided that the place of import of such goods into the Russian Federation and the place of their export from the Russian Federation coincide; 8) railway tracks and container platforms located in places agreed with the customs authorities within railway stations and intended for temporary storage of goods without unloading them from vehicles; 9) places determined by other federal laws or acts of the Government of the Russian Federation. 2. The place of temporary storage of goods is a permanent or temporary zone of customs control, created in accordance with Article 163 of this Federal Law. 3. Temporary storage of goods in other places of temporary storage of goods in the cases provided for by paragraphs 2, 4 - 8 of part 1 of this article, shall be carried out with the written permission of the customs authority, issued on the basis of an application from an interested person. Permission for temporary storage of goods in other places can be one-time (for temporary storage of a certain batch of goods) or general (for periodic temporary storage of foreign goods in a certain period). 4. The conditions and procedure for issuing a permit for the temporary storage of goods in other places, including the requirements for providing security for the payment of customs duties and taxes, shall be determined by the federal executive body authorized in the field of customs. 5. A person who has received a permit for temporary storage of goods in other places of temporary storage of goods shall be assigned the duties provided for by parts 4 and 5 of Article 200 of this Federal Law for the recipient of goods when temporary storage of goods at the warehouse of the recipient. 6. The customs authority refuses to issue a permit to a person for temporary storage of goods in other places of temporary storage of goods in case of repeated (two or more times) involvement of this person within one year prior to the day of contacting customs Department to administrative responsibility for administrative offenses in the field of customs, provided for in Articles 16.1 and 16.2, Part 1 of Article 16.9, Articles 16.11, 16.13, 16.14, 16.19 and Parts 2 and 3 of Article 16.23 of the Code of the Russian Federation on administrative offenses, excluding goods imported by rail if their temporary storage is carried out by the carrier at railway tracks. 7. Federal body the executive power, authorized in the field of customs, establishes the procedure for submitting documents and information to the customs authority when placing goods in a temporary storage warehouse and other places for temporary storage of goods, the procedure for placing (issuing) goods to a temporary storage warehouse (from a warehouse) and other places temporary storage of goods for temporary storage of goods in order to ensure customs control.

  • Sorry, but it would take some getting used to. The meetings turn into a simple regular fundraiser. There is not enough money for financing, as we are told.

Ivan Maximyat

Help urgently !!!. A pensioner working in our organization has died. His daughter asked for help in paying for the repair services. Can we pay her and on what basis ???

• Lawyer's answer:

  Article 10. Social allowance for burial 1. In the event that the burial was carried out at the expense of the spouse, close relatives, other relatives, the legal representative of the deceased, or another person who took upon himself the obligation to carry out the burial of the deceased, they shall be paid a social allowance for burial in the amount of, equal to the cost of services provided in accordance with the guaranteed list of burial services specified in clause 1 of Article 9 of this Federal Law, but not exceeding 1,000 rubles. (as amended by Federal Laws of 28.06.1997 N 91-FZ, of 07.08.2000 N 122-FZ) district coefficient... (as amended by Federal Law of 07.08.2000 N 122-FZ) 2. Payment social benefits for burial is made on the day of appeal on the basis of a death certificate: by the body in which the deceased received a pension; the organization in which the deceased worked or one of the parents or another family member of the deceased minor works; (as amended by Federal Law of June 28, 1997 N 91-FZ) by the social protection body at the place of residence in cases where the deceased did not work and was not a pensioner, as well as in the case of the birth of a still child after 196 days of pregnancy. 3. Social allowance for burial is paid if the appeal was followed not later than six months from the date of death. The amount of social allowance for burial is determined in accordance with paragraph 1 of this article. Payment of social benefits for burial is made accordingly at the expense of funds The Pension Fund Of the Russian Federation, the Social Insurance Fund of the Russian Federation, the budgets of the constituent entities of the Russian Federation.

Vasily Tyurenkov

Is the VAT return filled on an accrual basis from the beginning of the year?

• Nadya, remember for yourself, if the report is called DECLARATION, then for the tax period, separately, and if CALCULATION, ADVANCES, then the cumulative total.

When established in accordance with the legislation, the maximum amounts or norms for the payment of compensation are exempted from the income tax from individuals, the payer's income specified in this subparagraph, within the limits of such amounts or norms.

• per diems paid within the norms established by law;
• actually incurred and documented travel expenses (with the exception of travel expenses by taxi cars) to the place of business trip and back, for renting living quarters. If the payer fails to provide documents confirming the payment of these expenses, the amounts of such payment are exempted from income tax from individuals within the limits (amounts) established by law;
• other travel expenses incurred by the employee with the permission or knowledge of the employer, paid (reimbursed) in accordance with the law.

A similar taxation procedure applies to the payments specified in this subparagraph, made by the organization to the members of the management body arriving (leaving) to participate in the work of the relevant management body of this organization, as well as to the specified payments made by the organization to individuals not for the main job;

1.4. income (including in the form of average earnings (monetary allowance) received by payers for donating blood, its components, other types of donation, donating breast milk in the manner and amount stipulated by law;

1.5. alimony received by payers in cases established by the legislation of the Republic of Belarus, as well as alimony received in accordance with the legislation of foreign states;

1.6. state awards of the Republic of Belarus;

1.7. monthly cash payments to payers holding the honorary titles "People's Artist of the USSR", "People's Artist of the RSFSR", "People's Artist of the Russian Federation", "People's Artist of the Byelorussian SSR", "People's Artist of Belarus", "People's Architect of the USSR", "People's Doctor of the USSR "," People's Doctor of the Byelorussian SSR "," People's Doctor of Belarus "," People's Writer of Belarus "," People's Poet of Belarus "," People's Artist of the USSR "," People's Artist of the RSFSR "," People's Artist of the Russian Federation "," People's Artist of Belarus SSR "," People's Artist of Belarus "," People's Teacher of the USSR "," People's Teacher of the Byelorussian SSR "," People's Teacher of Belarus ", in the amount determined by the President of the Republic of Belarus and (or) the Council of Ministers of the Republic of Belarus;

1.8. the amount of material assistance provided:

• in connection with an emergency;
• organizations and (or) individual entrepreneurs for the main work (service, study) of a deceased employee (military serviceman, student), including a pensioner who previously worked (served) in these organizations and (or) for these individual entrepreneurs, persons who are with the deceased an employee (military personnel, studying) in a close relationship, as well as employees (military personnel, students), including retirees who previously worked (served) in these organizations and (or) individual entrepreneurs, in connection with the death of persons who are with the employee (military personnel, training) in a close relationship;

1.9. the amount of material assistance provided in accordance with legislative acts, resolutions of the Council of Ministers of the Republic of Belarus;

1.10. the cost of vouchers, with the exception of tourist vouchers, to sanatoriums and health resorts, paid for by social insurance funds, as well as budget funds;

The provisions of paragraphs two and three of part one and part two of this subparagraph apply to income in the form of interest received by payers under bank deposits(deposits), funds in the current (settlement) bank account, in accordance with agreements concluded from April 1, 2016;

1.26. Income that is not remuneration for the performance of labor or other duties (except for the income specified in this paragraph) received from trade union organizations by members of such organizations, including in the form of material assistance, gifts and prizes, payment of the cost of vouchers (with the exception of vouchers specified in this paragraph), in an amount not exceeding 336 Belarusian rubles from each trade union organization during the tax period.

Income paid (issued in kind) by trade union organizations to members of such organizations in the form of remuneration simultaneously on two grounds - for conscientious and active participation in the activities of a trade union organization and in connection with public holidays, holidays, memorable and anniversaries of individuals and organizations, are exempt from personal income tax in the amount provided for by this subparagraph;

1.27. one-time gratuitous subsidies provided in accordance with the legislation for the construction (reconstruction) or purchase of residential premises to individuals registered in need of improvement housing conditions;

1.28. contributions returned to individuals in accordance with the procedure established by law, upon termination of the construction of apartments and (or) single-family residential buildings or in the event of a reduction in construction costs, refund of overpaid contributions, as well as refundable shares in the event of withdrawal of individuals from members of organizations of developers, garage cooperatives and cooperatives that operate parking lots, consumer cooperatives for gasification of the operated housing stock.

Upon the termination of the construction of apartments and (or) single-family residential buildings or in the event of a reduction in its cost, the return of overpaid contributions, as well as upon the withdrawal of individuals from the members of organizations of developers before the completion of construction, refundable contributions, for the amounts of which the property tax deduction established of this Code are subject to taxation in the manner prescribed by this Code;

1.29. the cost of uniforms issued in accordance with the law;

1.30. income received by payers from the delivery of secondary raw materials to organizations and (or) individual entrepreneurs according to the list established by the Council of Ministers of the Republic of Belarus;

1.31. income received by payers from the sale of precious metals and precious stones in any form and condition in the buying points of organizations that, in the manner prescribed by law, carry out activities for the purchase of precious metals and precious stones, as well as from the sale of precious metals in the form of bank and measured ingots, coins, precious stones The National Bank Of the Republic of Belarus, to banks that have a special permit (license) to carry out banking giving the right to exercise banking operations for the purchase and sale of precious metals and (or) precious stones;

1.32. excluded;

1.33. income (except for income received by payers from paid alienation of property in connection with their entrepreneurial activities) received by payers - tax residents of the Republic of Belarus from paid alienation, unless otherwise provided by paragraph two of this part:

• within five years (including through the sale, exchange, rent) of one residential building with outbuildings(if any), one apartment, one summer cottage, one garden house with outbuildings (if any), one garage, one parking space, one land plot belonging to them by right of ownership (share in the right of ownership of the specified property). The five-year period is calculated from the date of the last paid alienation of property belonging to one type. In case of alienation within one day of two or more units of property belonging to the same type, the right to determine the sequence of transactions is granted to the payer. The provisions of this paragraph also apply to income received by citizens of the Republic of Belarus, who are not recognized as tax residents of the Republic of Belarus, from the paid alienation of said property;
• during a calendar year, one car, the technically permissible total mass of which does not exceed 3500 kilograms and the number of seats of which, in addition to the driver's seat, does not exceed eight, or another mechanical vehicle... In case of alienation of two or more power-driven vehicles within one day, the right to determine the sequence of transactions is granted to the payer. Taxation of income from the alienation of a power-driven vehicle is carried out starting from the second alienation of such a vehicle;
• other property owned by individuals by right of ownership. Other property does not include securities and financial instruments of urgent transactions, immovable property not specified in of this part, property rights, shares, shares (part of a share, share) in organizations, as well as property previously used by the payer in entrepreneurial activities as fixed assets, and property specified in this paragraph;
• property received by the payer by inheritance, regardless of the procedure provided for in this part.

For the purposes of this subparagraph and this Code, the date of the onerous alienation of property is the date of signing the contract for the alienation of property.

• transactions of onerous alienation of property received by the payer by inheritance;
• transactions of paid alienation of property concluded with individuals specified in subparagraph 2.1 of paragraph 2 of Article 153 of this Code, with the exception of contracts of sale and (or) other civil contracts related to the implementation of entrepreneurial activities.

For the purposes of this subparagraph, the termination of property rights in the event of the compulsory seizure of property from the owner as a result of:

• foreclosure on property for obligations;
• alienation of property, which, by virtue of an act of legislation, cannot belong this person;
• alienation of real estate in connection with the seizure of a land plot;
• redemption of mismanaged cultural property;
• requisition;
• confiscations;
• transfer by a court decision of one of the participants of a share in the ownership of property to other participants shared ownership;
• alienation of property in case the owner of the real estate loses the right to use the land plot;
• nationalization;
• seizure of a land plot for state needs;

1.34. income from the sale by payers of property received by them from sources in the Republic of Belarus as payment for labor (monetary allowance), within the limits of the salary (monetary allowance), confirmed by a certificate of the amount of salary (monetary allowance) issued by an organization or an individual entrepreneur to the payer for place of work (service), indicating the name, quantity (volume) and value of the property transferred to an individual as payment for labor;

1.35. income received by a payer entitled to a social tax deduction in accordance with this Code, in the form cashless payment by an organization or an individual entrepreneur, the cost of training the payer in educational institutions of the Republic of Belarus upon receipt of the first higher, first secondary specialized, first vocational education, as well as in the form of expenses for repayment of loans (including interest on them) from banks of the Republic of Belarus, actually spent by the payer for obtaining first higher, first secondary specialized, first vocational education. Such income is exempted from personal income tax upon submission by the payer to an organization or an individual entrepreneur of the documents specified in part one of paragraph 3 of Article 165 of this Code;

1.36. monetary allowance(maintenance) received at the place of service by women from among the military personnel during the period of their stay on social maternity leave;

1.37. monetary allowance, daily allowance and other amounts received at the place of service (training) by conscripts and conscripts called up for military and special training, monetary allowance, food and clothing support for individuals studying in Suvorov, cadet schools and specialized lyceums, and pupils military units according to the norms established by the legislation, the monthly salary paid to citizens doing alternative service;

1.38. the cost of the volume of maintenance with the dependent of the recipient of the annuity under the contract of maintenance for life with the dependence;

1.39. income received by students receiving general secondary, vocational, special education, from the sale of manufactured goods (performance of work, provision of services) provided for by educational and program documentation, plan educational work educational institution, educational programs in the implementation of activities according to the list approved by the Council of Ministers of the Republic of Belarus;

1.40. income received for work as part of student teams formed in the manner prescribed by law and operating on the territory of the Republic of Belarus and the member states of the Commonwealth of Independent States;

1.41. income received from the lease (sublease) of residential premises to young professionals, young workers (employees).

For the purposes of this chapter, young specialists, young workers (employees) include graduates who have been assigned a place of work (service) through distribution, graduates sent to work (service) in accordance with an agreement on the training of a highly qualified scientific worker at the expense of the republican budget, an agreement on targeted training of a specialist (worker, employee).

The income specified in this sub-clause is exempt from income tax from individuals during the periods of compulsory work (service) for the distribution of young specialists, young workers (employees) established by law;

1.42. income received from the funds of foreign gratuitous assistance (including received by children and their accompanying persons in connection with the rehabilitation of children abroad) or international technical assistance in the manner and on the conditions established by the President of the Republic of Belarus;

1.43. income in the form of monthly cash payments to parents-educators, guardians (trustees), foster parents of orphans and children left without parental care, who are in family-type orphanages, children's villages (towns), foster families and foster families, families that have adopted (adopted) children, paid in the manner and in the amount stipulated by law;

1.44. cash received since 2006 to individuals of the Republic of Belarus in the form of grants and within the framework of projects provided (implemented) in accordance with the Agreement on Scientific Cooperation between the Government of the Republic of Belarus and the International Association for the Promotion of Cooperation with Scientists from the Independent States of the former Soviet Union dated July 3, 1995;

1.44 1. income in the form of grants from the President of the Republic of Belarus in science, education, healthcare, culture;

1.45. the cost of residential premises in houses of the state housing stock occupied under a contract of employment by military personnel, including those dismissed from military service, judges and prosecutors who have twenty or more calendar years of military service, with the exception of periods of training in the military educational institutions, educational institutions of the Ministry of Internal Affairs of the Republic of Belarus and the Ministry of Emergency Situations of the Republic of Belarus, and (or) work experience as a judge, state arbitrator, trainee judge, prosecutor's office worker (except for residential premises for social use, office premises, residential premises of a special office housing stock, special residential premises, residential premises in hostels), transferred free of charge into the ownership of these military personnel, judges and prosecutors in accordance with the law;

1.46. income earned by young people and large families who are registered with those in need of better housing conditions or who were registered with the bank at the date of the conclusion with the bank loan agreement, in the form of financial support from the state in repayment of debt on loans issued by banks for the construction (reconstruction) or purchase of residential premises to such individuals, in cases stipulated by legislative acts;

1.47. income of payers - individual entrepreneurs received from the sale of goods (works, services) in roadside service facilities within five years from the date of commissioning of such facilities;

1.48. income accrued for the day of the republican subbotnik and transferred by the employers in accordance with the established procedure;

1.49. excluded;

1.50. excluded;

1.51. income of lawyers (with the exception of lawyers who practice law as an individual) received from the practice of law and directed by them to pay contributions for the maintenance of the territorial collegia of lawyers of which they are members;

1.52. income of notaries carrying out notarial activities in notary offices, received from the implementation of notarial activities and directed by them to pay the fees necessary for the maintenance of the Belarusian Notary Chamber, its organizational structures and the performance of tasks and functions assigned to them;

1.53. income in the amount of the par value of housing bonds and interest income on them (if payment of interest income is provided for by the terms of the issue) received from the organization - issuer of these bonds upon their redemption ( early repayment), as well as in the form of a refund of funds contributed to the payment of the cost of housing by purchasing housing bonds, in the event the developer fails to fulfill obligations under the contract, in accordance with which the construction of housing for the owner of housing bonds is provided, or termination of such an agreement before its expiration executions, including those indexed in the manner prescribed by law.

Income received from the redemption (early redemption) of housing bonds in cash, as well as refunded money contributed to the payment of the cost of housing by purchasing housing bonds, for the amounts of which the property tax deduction established by this Code was previously provided, are subject to taxation in accordance with the procedure, established by this Code;

1.54. income received by children between the ages of fourteen and eighteen during the period of being in labor and recreation camps, carrying out their activities in accordance with the law.

2. When the payer receives the income specified in this article for the tax period from the relevant sources in an amount exceeding the amount within which such income is exempted from personal income tax, the amount of the excess is subject to taxation income tax from individuals tax agent or a tax authority on the basis of a tax declaration (calculation) submitted by the payer to the tax authority at the place of registration in the manner and within the time frame established by this Code.