And oooh installed federal law No. 402-FZ "On Accounting".

Deadlines financial statements for 2015.

Accounting for small businesses is Balance sheet and a statement of financial results. Financial statements for 2015 should be submitted to the MIFNS no later than March 31, 2016.

Individual entrepreneurs are not required to keep accounting records and prepare financial statements.

Deadlines for submitting reports, deadlines for paying insurance premiums to funds for the 4th quarter of 2015.

Reports to off-budget funds are compiled and submitted by all organizations. And also these reports are submitted by individual entrepreneurs who have employees and are registered as employers. If there were no employees in the 4th quarter, then zero reporting should be submitted.

Organizations and individual entrepreneurs whose average number of employees exceeds 25 people are required to report to funds in electronic form through telecommunication channels. will help you with this question if you decide not to do it yourself.

1. Deadline for reporting to the FSS (Fund social insurance) for the 4th quarter of 2015:

   • In paper form: no later than January 20, 2016.
   • January 25, 2016.

2. Deadline for submitting reports to the FIU ( Pension Fund) for the 4th quarter of 2015:

   • In paper form: no later than February 15, 2016.
   • Electronically: no later than February 22, 2016. (the first working day after the deadline is February 20, 2016).

3. Terms of payment of insurance contributions to the funds

   Insurance contributions to the funds must be paid monthly no later than the 15th day of the month following the month in which contributions are calculated. If the due date falls on a weekend or holiday, the due date is the next business day following the due date.

   Terms of payment of contributions to the funds in the 4th quarter of 2015. and for the 4th quarter of 2015. no later than: October 15 (for September), November 16 (for October), December 15 (for November), January 15 (for December).

Deadlines for filing tax returns and paying taxes for 2015 (for the 4th quarter of 2015)

The Tax Code of the Russian Federation has its own deadlines for each tax.

1. Deadlines for reporting and paying taxes application of the simplified tax system for 2015

   Taxpayers - organizations no later than March 31, 2016.

   Taxpayers - individual entrepreneurs must submit a tax return for the simplified tax system for 2015 no later than April 30, 2016. But since this is a weekend, the deadline is postponed to the next working day, namely, to May 3, 2016.

   Tax under the simplified tax system is paid no later than the deadline set for filing a tax return.

   The due date for payment of USN tax for individual entrepreneurs is no later than April 30, 2015. But since it is a weekend, the deadline is postponed to the next business day.

   We remind you that the “simplifiers” are exempt from VAT (there are restrictions), income tax (there are restrictions), property tax. And simplified entrepreneurs are also exempt from personal income tax (in terms of income from “simplified” activities).

   Other taxes are paid by "simplifiers" in the usual manner in accordance with the legislation on taxes and fees.

   Reporting deadlines for application of UTII, deadlines for payment of UTII for the 4th quarter of 2015.

   UTII payers must quarterly submit tax returns and pay tax. Deadline for submission of the UTII declaration for the 4th quarter of 2015: no later than January 20, 2016.

   (Article 346.32, Tax Code Russian Federation(Part Two)" dated 05.08.2000 N 117-FZ (as amended on 03.12.2012):

   The single tax shall be paid by the taxpayer at the end of the tax period no later than the 25th day of the first month of the next tax period.

   Tax declarations based on the results of the tax period are submitted by taxpayers to the tax authorities no later than the 20th day of the first month of the next tax period.)

   Deadlines for submission of VAT returns, deadlines for payment of VAT for the 4th quarter of 2015

   Deadline for payment of VAT for the 4th quarter of 2015: January 25, February 25, March 25, 2016 (1/3 of the amount of tax charged for the 4th quarter each).

   Income tax reporting deadlines, income tax payment deadlines for 2015 (Q4 2015)

   The tax return for 2015 must be submitted no later than March 28, 2016.

   Advance income tax payments paid during the year are credited against the payment of tax for 2015.

   Monthly advance payments due during the quarter must be paid no later than the 28th day of each month of the quarter. Namely: October 28, November 30 (the first working day after November 28), December 28.

   Monthly advance payments on actually received profit should be paid no later than 28 days after the reporting month. Namely: for September - October 28, for October - November 30, for November - December 28, for December - January 28.

   Deadline for filing personal income tax returns for 2015 (income tax individuals who received income from the organization)

   LLCs and individual entrepreneurs that are tax agents are required to submit to the tax authorities information for 2015 on all individuals who received taxable income from an organization or entrepreneur during the year, no later than April 1, 2016. more comfortable under the guidance of professionals.

   What will be the income tax in 2015 depends on the final financial results of the organization. The tax is charged on the profit that the company received, that is, on the difference between income and expenses. The income tax rate has not changed in 2015, but there are many other amendments. Recall what changes in income tax in 2015 should be taken into account in the work.

   Order calculation and payment of income tax in 2015 spelled out in chapter 25 tax code RF.

   Who pays corporate income tax in 2015

   In 2015 income tax all Russian organizations pay, as well as foreign legal entities that work in Russia through permanent representative offices or simply receive income from a source in the Russian Federation. In addition, payers corporate income tax in 2015 are foreign firms recognized tax residents Russian Federation and foreign companies, the place of actual management of which is Russia (Article 246 of the Tax Code of the Russian Federation).

   Income tax rates in 2015

   Main income tax rate in 2015- twenty%. Of these, 2% - to the federal budget, 18% - to the budget of the subject of the Russian Federation. Legislative bodies of constituent entities of the Russian Federation may lower the tax rate for certain categories of taxpayers, but not more than to 13.5%.

   In addition to the main corporate income tax rates in 2015 The Tax Code establishes special income tax rates for legal entities:

   • 9% - income in the form of interest on certain municipal securities (clause 2, clause 4, article 284 of the Tax Code of the Russian Federation);
   • 10% - income of foreign organizations not related to activities in the Russian Federation through a permanent establishment, from the use, maintenance or leasing of mobile Vehicle or containers in connection with the exercise international transport(clause 2 clause 2 article 284 of the Tax Code of the Russian Federation);
   • 13% - income in the form of dividends received from Russian and foreign organizations by Russian organizations (clause 2, clause 3, article 284 of the Tax Code of the Russian Federation), as well as income in the form of dividends received on shares, the rights to which are certified by depositary receipts (clause 3 paragraph 3 article 2 84 of the Tax Code of the Russian Federation);
   • 15% - income in the form of interest received by the owners of state and municipal securities (clause 1, clause 4, article 284 of the Tax Code of the Russian Federation);
   • 20% - profit from activities related to the production of hydrocarbons at a new offshore hydrocarbon field (clause 1.4, clause 6 of article 284 of the Tax Code of the Russian Federation), profit of controlled foreign companies (clause 1.6, clause 6 of article 284 of the Tax Code Russian Federation), income of foreign organizations not related to activities in the Russian Federation through a permanent establishment, with the exception of income to which other rules apply. tax rates(clause 1, clause 2, article 284 of the Tax Code of the Russian Federation);
   • 30% - profit on securities (excluding income in the form of dividends) issued by Russian organizations, the rights to which are recorded on depo accounts, information about which was not provided to the tax agent (clause 4.2 of article 284 of the Tax Code of the Russian Federation).

   Income tax return for 2015

   The tax period is the period at the end of which the process of forming the tax base is completed, the amount of tax payable is finally determined. (Article 285 of the Tax Code of the Russian Federation). By corporate income tax in 2015 The tax period is a calendar year. The reporting period for income tax in 2015 is a quarter, half a year and 9 months.

   Income tax return for 2015 provided no later than March 28 of the year following the expired tax period (Article 289 of the Tax Code of the Russian Federation).

   Income tax return for 2015 p presented in tax office:

   • at the location of the organization;
   • at the location of each separate division of the organization.

   Income tax return for 2015 filled in and submitted to the tax office in the form approved by the order of the Federal Tax Service of Russia No. ММВ-7-3/600 dated November 26, 2014@.

   Changes in income tax in 2015

   Excluding the LIFO method from tax accounting. One of the most significant was that Companies can no longer write off the cost of materials and goods using the LIFO method.In the accounting policy, you must choose any other method - FIFO, at average cost or at the cost of a unit of inventory(clause 8 of article 254, subclause 3 of clause 1 of article 268 of the Tax Code of the Russian Federation).

   The ability to write off gratuitous property as expenses. Starting this year, the cost of raw materials and materials received free of charge can be written off as expenses. Expenses will be equal to the market value of assets recognized in income (paragraph 2 of Article 254 of the Tax Code of the Russian Federation).

   Interest on credits and loans is not standardized. Another important change in income tax in 2015. Interest and borrowing costs can now be written off in full without rationing. There are two exceptions to the new rule. First, these are controlled transactions. Interest on them can be written off at the actual rate, if the amount of interest is not higher than market prices (section V.1 of the Tax Code of the Russian Federation). Second, controlled debt to foreign organization(Clause 1 of Article 269 of the Tax Code of the Russian Federation).

   The cost of inexpensive materials can be written off gradually. Among the important changes in income tax in 2015 It should be noted that the ability to write off the cost of tools, inventory, workwear and other non-depreciable property is now possible not immediately, but gradually. The company has the right to choose the method of debiting itself. Moreover, the new rules are applicable to all materials that the company will put into operation in 2015. The date of their acquisition does not matter (subparagraph 3 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation).

   If you change the procedure for calculating the tax, you must notify the inspectorate. No less serious change in corporate income tax in 2015: no later than December 31, all companies that change the procedure for calculating tax are required to notify the inspection (clause 2 of article 286 of the Tax Code of the Russian Federation).

   Changing the accounting procedure for currency differences. Since 2015, there are no more amount differences in tax accounting. If under the contract the obligation is expressed in foreign currency, and the settlements are in rubles, then the resulting differences will be called exchange differences, as in accounting (clauses 11, 11.1 of Article 250, subclauses 5, 5.1 of clause 1 of Article 265, clause 8 of Article 271, clause 10 of Article 272 Tax Code of the Russian Federation).

   Possibility to depreciate assets during a long reconstruction. Companies may continue to depreciate assets that have been under reconstruction or modernization for more than 12 months. But there is one condition - they must continue to be used.(Clause 3 of Article 256 of the Tax Code of the Russian Federation).

   You can write off any severance pay when employees leave. Another positive change in income tax in 2015 became that from this year, companies have the right to write off any severance pay upon dismissal of employees, regardless of how they are established: employment contracts, agreements on their termination, additions to them, collective agreements.(Clause 9 of Article 255 of the Tax Code of the Russian Federation).

   The loss from the assignment of the right to claim the debt can be written off at a time. This year, companies have the right to write off losses from the assignment of the right to claim receivables for which the payment period has expired (paragraph 2 of Article 279 of the Tax Code of the Russian Federation). Losses of previous periods can be taken into account based on the results of the reporting period (paragraph 2 of Article 283 of the Tax Code of the Russian Federation). In addition, the procedure for calculating advances has been clarified. From the payment for the nine months of last year must be deducted advance payment for half a year and divide the result by three (paragraph 2 of Article 286 of the Tax Code of the Russian Federation).

   Dividend tax must be paid at a rate of 13 percent. In 2015, the corporate income tax rate on income of Russian companies in the form of dividends increased from 9 to 13 percent. Dividends received by foreign companies are taxed at the same rate of 15 percent (subparagraph 2 of paragraph 3 of Article 284 of Federal Law No. 366-FZ of November 24, 2014).

   Recipients of dividends must pay the tax themselves if the payer has not done so. And one more change regarding income tax in 2015. Dividend recipients must pay the tax themselves if the payer has not done so (Article 3 of Federal Law No. 167-FZ of June 23, 2014). The date of receipt of income in the form of non-cash dividends has also been specified. By general rule Dividend tax is withheld by the source company. But when issuing property, this is not possible. Therefore, the tax is paid by the company that received the dividend. Income must be taken into account on the date of the transfer act - upon receipt of real estate or transfer of ownership - for other property (subparagraph 2.1 of paragraph 4 of Article 271 of the Federal Law of November 24, 2014 No. 366-FZ).

   Companies have the right to reduce the advance and tax by the amount of the sales fee. Organizations that pay a trading fee from July 1, 2015 (for example, in Moscow) have the right to reduce the advance payment or annual tax by the amount of the fee paid. To do this, the company must submit to the inspectorate a notification of the transition to the payment of sales tax (paragraph 10 of Article 286 of the Tax Code of the Russian Federation).

   For income tax from 2015 also applies new tax return. However, unlike the VAT declaration, there were no revolutionary changes. What do you need to pay attention to?

   
   New tax return

   Adjustment of the tax base taking into account the errors of previous years (page 100 of sheet 02 and page 400 of Appendix No. 2 to sheet 02)

   In Appendix No. 2 to Sheet 02, a new line 400 “Adjustment of the tax base for identified errors (distortions) related to previous tax periods that led to excessive tax payment” appeared. The indicator of this line is taken into account when forming line 100 “Tax base” of Sheet 02 “Tax calculation”.

   According to paragraph 1 of Article 54 of the Tax Code of the Russian Federation, if errors (distortions) of past tax periods that led to an overpayment in the past, the taxpayer has the right to correct tax base and recalculate the tax of the current period. The Tax Code of the Russian Federation does not contain the concept of "error".

   For the application of article 54 of the Tax Code of the Russian Federation, this concept has the same meaning as in PBU 22/2010 “Correction of errors in accounting and reporting” (see clause 1 of article 11 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated 30.01.2015 N 03 -03-06/1/3583, dated 11/04/2014 N 03-03-06/1/62348, dated 10/17/2013 N 03-03-06/1/43299).

   According to PBU 22/2010, an error is an incorrect reflection (non-reflection) of the facts of economic activity in the accounting and (or) financial statements of the organization. The error may be due to:

   • incorrect application of the legislation of the Russian Federation on accounting and (or) regulatory legal acts on accounting;
   • misapplication accounting policy organizations;
   • inaccuracies in calculations;
   • incorrect qualification or assessment of the facts of economic activity;
   • incorrect use of information available at the date of signing the financial statements;
   • dishonest actions of officials of the organization.

   If the period to which previously unaccounted expenses relate, or overreported income is known, it is necessary to fill in line 400 of Appendix No. 2 to Sheet 02, broken down by three previous years (lines 401 - 403). If expenses go beyond the 3 years preceding the reporting one, they cannot be taken into account when calculating income tax.

   Thus, the amount of previously unrecorded expenses (overrecognized income) is reflected as a separate type of expenses that reduce the tax base.

   The introduction of special lines in the declaration will help the inspectors to keep track of such expenses in a timely manner. Thus, tax control over “past” expenses and incomes increases, and they can no longer be lost among other expenses.

   If losses of previous years are identified, the period of occurrence of which is unknown, lines 400, 401 - 403 are not filled in, and the amounts are reflected in line 301 “Losses of past tax periods identified in the current reporting (tax) period” of Appendix No. 2 to Sheet 02. Similarly, Income of previous years identified in the reporting (tax) period with an unknown period of occurrence are reflected in line 101 of Appendix No. 1 to Sheet 02.

   Note! Thus, if you want to recognize expenses in the current period and not file an amended tax return for prior periods, you need to:

   • the identified inaccuracy corresponded to the concept of an error;
   • there was an overpayment of tax in the past period.

   If an organization, for example, in 2015 discovered erroneously unaccounted expenses of 2014, as a result of which a loss was received, it is impossible to adjust the tax base of the current period taking into account the identified distortions (errors). This is due to the fact that there was no overpayment of tax in the previous period, since a loss was received. In such cases, an updated declaration for 2014 should be drawn up, increasing the amount of the loss.

   The situation is also common. The organization, in order not to recognize losses at the end of the year, holds expenses without spending Required documents December, with the aim of recognizing them in the next period. However, for the recognition of documents in January, it is necessary to have arguments. For example, late receipt of a document, confirmed by a mark on the mail envelope.

   Operations with securities not traded on the OSM (Sheet 05)

   Recall that since 2015, Article 280 of the Tax Code of the Russian Federation has been amended. Income (expenses) on operations with circulating securities are taken into account when forming the tax base in the generally established order.

   The tax base for transactions with securities not traded on the OSM is determined separately from the general tax base. Therefore, the new Sheet 05, to be applied from January 1, 2015, takes into account the changes made to Article 280 of the Tax Code of the Russian Federation.

   Loss from the assignment of the right to claim a debt (Appendix No. 3 to Sheet 02)

   From January 1, 2015, losses in the event of the assignment by the taxpayer - the seller of goods (works, services) of the right to claim a debt to a third party, the payment period for which has come, are included in non-operating expenses in full as of the date of assignment of the right to claim (Article 279 of the Tax Code of the Russian Federation).

   In Appendix No. 3 to Sheet 02, proceeds and expenses from the sale of the right to claim debt after the due date for payment are not shown. They confess to general order in Appendix No. 1 and Appendix No. 2 to Sheet 02 as income and expenses from the sale of property rights.

   Dividends to shareholders (participants) (Sheet 03)

   From January 1, 2015 from ordinary taxpayers paying dividends to their participants ( Russian organizations and individuals - residents of the Russian Federation) the tax is levied at a rate of 13% (previously 9%). If the founders are foreigners (non-residents), the rate is applied taking into account international agreements when the founder confirms his residency in a foreign state.

   Slightly corrected Sheet 03 of the tax return, which reflects the calculation of income tax withheld by the tax agent (source of payment) when paying income. This sheet consists of three sections (A, B and C):

   • Section A. “Calculation of tax on income in the form of dividends (income from equity participation in other organizations established on the territory of the Russian Federation)”;
   • Section B. "Calculation of tax on income in the form of interest on state and municipal securities";
   • Section B. "Register - breakdown of the amount of dividends (interest)".

   Section A of Sheet 03 has undergone some changes in the new income tax return. This is due to the amendments made to Chapter 25 of the Tax Code of the Russian Federation back in 2014, according to which depositories and trustees who directly pay dividends to shareholders of JSCs began to be recognized as tax agents.

   Recall that the organization paying dividends, in addition to Sheet 03 (Sections A and B), must include Subsection 1.3 of Section 1 of Sheet 01 in the tax return for the 1st quarter of 2015.

   Sheet 03 is rented for reporting period in which the actual payment of income to the founder took place. If the decision on the distribution of profits was made in March (Quarter 1), and the payment occurred in April (Quarter 2), Sheet 03 is submitted as part of the reporting for the six months.

   New Annex No. 2 “Information on the income of an individual paid to him by a tax agent, from transactions with securities, transactions with financial instruments of futures transactions, as well as when making payments on securities Russian issuers» as part of quarterly reporting, it is not submitted, but is compiled only on the basis of the results for the year (clause 17.1 of the Procedure for filling out a tax return).

   Question: if an organization is not a taxpayer for income tax and pays dividends only to individual taxpayers, does it need to fill out Appendix No. 2?

   According to the lecturer, it is not necessary. Appendix No. 2 is filled out only by tax agents paying income under Article 226.1 of the Tax Code of the Russian Federation on shares (securities) of Russian companies. The shares of an LLC are not securities.

   According to the explanations contained in the letter of the Federal Tax Service of Russia dated February 02, 2015 No. BS-4-11 / [email protected] if the payment of income on securities is made by an organization that is not recognized as a tax agent under Article 226.1 of the Tax Code of the Russian Federation, but is a tax agent on the basis of Article 226 of the Tax Code of the Russian Federation, information on the income of individuals is submitted by this organization in the form and in the manner established by paragraph 2 of Article 230 of the Tax Code of the Russian Federation.

   Such organizations, in particular, include organizations that pay dividends that are not related to dividends on shares of Russian organizations.

   However, if you look carefully at the lines of Sheet 03, then there is a mention of the amount of dividends paid to individuals. Therefore, some requirements can be expected from the tax authority in this situation. The main thing is to have all the documents justifying the timely withholding of personal income tax when paying income to the founder, as well as certificates of 2-personal income tax.

   INTEREST EXPENSES - changes under article 269 of the Tax Code of the Russian Federation

   Federal Law No. 32-FZ of 08.03.2015 introduced further amendments to Article 269 of the Tax Code of the Russian Federation, which governs recognition as an expense in the form of interest under loan (credit) agreements. The rules for tax accounting for interest on debt obligations have been adjusted, and retroactively from January 1, 2015. And some amendments affect the amount of tax liabilities for income tax for 2014.

   Recall that from January 1, 2015, Article 269 of the Tax Code of the Russian Federation was set out in a new edition. The main innovation is the actual abolition of rationing for the purposes of taxation of interest income on loans and borrowings.

   The only exception is debentures recognized as controlled transactions. (Which transactions are recognized as controlled - see the methodological materials for the seminar or the article posted on the website of LLC "Pravovest Audit" What transactions are recognized as controlled in 2015

   In this case, when recognizing income and expenses on debt obligations, it is necessary to be guided by the rules for justifying the marketability of interest established by the provisions of Section V.I of the Tax Code of the Russian Federation “On Related Parties”.

   At the same time, taxpayers participating in controlled transactions are entitled to recognize:

   • income, the percentage calculated on the basis of the actual rate on such debt obligations, if this rate exceeds the minimum value of the range of limit values ​​established by paragraph 1.2 of Article 269 of the Tax Code of the Russian Federation (scale for all currencies);
   • expense, the percentage calculated on the basis of the actual rate on such debt obligations, if this rate is less than the maximum value of the limit value range established by paragraph 1.2 of Article 269 of the Tax Code of the Russian Federation (scale for all currencies).

   If the interest on debt obligations does not fit into these parameters, then organizations will have to apply the rules of paragraph 4 of paragraph 1.1. Art. 269 ​​of the Tax Code of the Russian Federation and to prove the marketability of the rate already with the help of not simple methods of justifying the price from chapter 14.3 of the Tax Code of the Russian Federation (see Articles 105.7-105.13 of the Tax Code of the Russian Federation).

   The lecturer briefly summarized all the changes made to Article 269 of the Tax Code of the Russian Federation by Law No. 32-FZ.

   • The list of persons who can apply the intervals of limit values ​​for accounting for tax purposes on interest on debt obligations related to controlled transactions has been expanded.

   Amendments made by Law No. 32-FZ to clause 1.1 of Art. 269 ​​of the Tax Code of the Russian Federation now allow the use of intervals interest rates specified in paragraph 1.2 of Art. RF Tax Code to any controlled transactions, and not only to transactions involving banks (as was the case before).

   • For liabilities denominated in rubles, the refinancing rate was replaced by the key rate.

   At present, the key rate (17% from 12/16/2014, 15% from 02/02/2015, 14% from 03/16/2015, 12.5% ​​from 03/05/2015, 11.5% from 06/16/2015) is significantly higher than refinancing rate (8.25%), which has not changed since September 14, 2012.

   • The intervals of limit values ​​of interest rates for ruble liabilities have been adjusted.

   Thus, from January 1 to December 31, 2015, two groups of controlled transactions were identified and different intervals were set for them:

   • for debt obligations under controlled transactions, named in paragraph 2 of Art. 105.14 of the Tax Code of the Russian Federation - from 0 to 180% of the key rate of the Central Bank of the Russian Federation; (Clause 2 of Article 105.14 of the Tax Code of the Russian Federation lists transactions between interdependent persons-residents of the Russian Federation recognized as controlled for various reasons, including transactions with non-payers of income tax or residents of special economic zones, participants in regional projects, etc.)
   • for debt obligations under controlled transactions that are not specified in paragraph 2 of Art. 105.14 of the Tax Code of the Russian Federation - from 75% of the refinancing rate to 180% of the key rate of the Central Bank of the Russian Federation; (these are all other types of controlled transactions, for example, transactions for the trade in goods of world exchange trade, transactions with foreign subsidiaries and parent companies, transactions with offshore companies from the list of the Ministry of Finance of the Russian Federation).
   • From January 1, 2016, for all, without exception, controlled transactions, for debt obligations in rubles, a single interval has been established - from 75 to 125% of the key rate of the Central Bank of the Russian Federation.
   • The normalized amount of expenses on ruble denominated debt obligations for December 2014 has been increased.

   Paragraph 2 of Art. 2 of Law No. 32-FZ, the maximum amount of interest to be included in corporate income tax expenses in the period from December 1 to December 31, 2014 is taken equal to the interest rate established by agreement of the parties, but not exceeding the CBRF refinancing rate increased by 3.5 times, when issuing a debt obligation in rubles.

   Thus, organizations have the opportunity to adjust the tax base, to recognize more expenses for ruble obligations for December 2014 for profit taxation purposes (limits for December 2014: it was - 8.25% x 1.8 = 14.85%, it became - 8 .25% x 3.5 = 28.875%.).

   Those who are late to do this before submitting the tax return for 2014 have the right to submit an amended return.

   • The amount of interest on controlled debt included in income tax expenses in the period from July 1, 2014 to December 31, 2015 has been adjusted.

   The rules apply to debt obligations that arose before October 1, 2014 (clause 1, article 2 of Law No. 32-FZ).

   • Firstly, the amount of controlled debt denominated in foreign currency is determined at the exchange rate of the Central Bank of the Russian Federation as of the last reporting date of the corresponding reporting (tax) period, but not higher than the rate established by the Central Bank of the Russian Federation as of July 1, 2014; Recall that on July 1, 2014, the US dollar exchange rate was set at 33.8434 rubles. for 1 dollar, euro - 46.1827 rubles. for 1 euro.
   • Secondly, the amount of equity capital on the last day of each reporting (tax) period is determined without taking into account the corresponding positive (negative) exchange rate differences arising from the revaluation of claims (liabilities) denominated in foreign currency due to a change in official courses foreign currencies to the ruble of the Russian Federation, established by the Central Bank of the Russian Federation, from July 1, 2014 to the last day of the reporting (tax) period, for which the capitalization ratio is determined.

   Question: How to account for interest on debt obligations for tax purposes in relation to transactions between related parties that are not recognized as controlled?

   The lecturer focused on the letter of the Ministry of Finance of Russia dated 12.08.2014 No. No. 03-01-18/40266.

   According to these clarifications, the specifics of accounting for interest on debt obligations for tax purposes, provided for in paragraphs 1-3 of clause 1.1 of Article 269 of the Tax Code of the Russian Federation, can be applied to transactions between related parties in cases where such transactions are not recognized as controlled in accordance with Article 105.14 of the Tax Code of the Russian Federation.

   The lecturer once again reminded that since 2015, the concept of “sum differences” has been excluded from the Tax Code of the Russian Federation. The amendments were made to the relevant paragraphs of Articles 250, 265, 271 and 272 of the Tax Code of the Russian Federation. There is a transitional period for the application of the new rule. Taxpayers under agreements in c.u. concluded before January 1, 2015 will continue to take into account the amount differences in the old order, and for contracts in c.u. prisoners from January 1, 2015 will apply the new rules.

   There is an ambiguity in this formulation. What is considered a deal concluded before 2015? The RF Tax Code does not provide an answer to this question. What to do if, for example, an additional agreement was concluded in 2015 to the contract of 2014? Is this deal from 2015? What should an accountant do in such a situation - apply the rules of 2015 or 2014?

   Letter No. 03-03-06/1/17387 of March 30, 2015 of the Ministry of Finance of Russia clarified that the RF Tax Code did not establish the specifics of the use of the term "transaction" for tax purposes.

   In accordance with paragraph 1 of Article 11 of the Tax Code of the Russian Federation, the institutions, concepts and terms of civil, family and other branches of the legislation of the Russian Federation used in the Tax Code of the Russian Federation are applied in the meaning in which they are used in these branches of legislation, unless otherwise provided by the Tax Code of the Russian Federation.

   In view of the foregoing, the concept of "transaction" is used by the Tax Code of the Russian Federation in the sense in which this concept is applied by the civil legislation of the Russian Federation, according to which actions of citizens and legal entities aimed at establishing, changing or terminating civil rights and obligations are recognized as transactions (Article 153 of the Civil Code of the Russian Federation). ).

   Thus, for transactions concluded before January 1, 2015, the execution of which occurs after January 1, 2015, the organization from January 1, 2015 must be taken into account in income (expenses) for tax purposes income (expenses) in the form of an amount difference.

   The lecturer advised in difficult cases (prolongation of the contract, conclusion of an additional agreement, etc.) to determine whether there is an old transaction or a new one has been concluded, contact lawyers.

   Basically, the recommendations are as follows: if the essential terms of the contract change, we can talk about new rights and obligations and a new deal. It must be remembered here that for each type of contract there is a certain set of essential conditions.

   CHANGES IN THE RECOGNITION OF CERTAIN EXPENSES

   The lecturer drew attention to the change in the procedure for recognizing certain expenses since 2015, in particular:

   • Inventory write-off method LIFO is excluded from the Tax Code of the Russian Federation

   Since 2008, the LIFO method has been excluded from PBU 5/01 and is not used to write off inventories in accounting. Since 2015, it has also been excluded from paragraph 8 of Article 254 of the Tax Code of the Russian Federation.

   • Low-value inventories can be included in expenses in installments

   Amendments were made to Article 254 of the Tax Code of the Russian Federation. Taxpayers were given the opportunity to partially write off the cost of tools, fixtures, inventory, instruments, laboratory equipment, overalls and other means of individual and collective protection, and other low-value property that is not depreciable.

   Now depreciable property is recognized as a property with a useful life of more than 12 months and an initial cost of more than 40,000 rubles. The cost of low-value property is included in the composition of material costs in full as it is put into operation.

   Using the method of partial write-off of the cost of inventories will allow you to keep tax records in the same way as established by the Methodological Guidelines for Accounting for Special Tools, Special Devices, Special Equipment and Special Clothing (approved by Order of the Ministry of Finance of Russia dated December 26, 2002 N 135n).

   To a greater extent, this innovation has affected organizations that purchase special equipment. Other assets worth up to 40,000 rubles. per unit (inexpensive equipment, computer equipment, etc.), the vast majority of taxpayers, and so in both accounts write off at a time.

   • fixed assets and depreciable property will be considered property worth more than 100 thousand rubles (and not from 40 thousand, as it is now),
   • to pay only quarterly advance payments on income tax based on the results of the reporting period, organizations with an income of up to 15 million rubles will be entitled. per quarter (and not up to 10, as it is now),
   • the criteria for revenue for the purpose of paying advance payments for newly created organizations are increased by 5 times.
   • The value of property received free of charge is recognized as an expense.
   The next amendment concerns the reflection in tax accounting of raw materials received free of charge.

   According to the current procedure, an organization that has received property free of charge includes its value in non-operating income (clause 8, article 250 of the Tax Code of the Russian Federation). However, until 2015, when such assets are subsequently sold or written off for production, it is not entitled to recognize their value as expenses.

   The exceptions were assets discovered during the inventory, as well as materials obtained during the dismantling or dismantling of decommissioned fixed assets. Their cost can be included in expenses in the amount of previously recognized income.

   Amendments to Article 254 of the Tax Code of the Russian Federation introduced the same principles for reflecting goods and materials received free of charge in expenses: the organization has the right to include the market value of materials received free of charge in material costs as of the date of sale or transfer to production.

   The amendments introduced do not affect the procedure for tax accounting of property received free of charge from a parent or subsidiary company or a founder-individual with a participation interest in the authorized capital of more than 50% (subclause 11, clause 1, article 251 of the Tax Code of the Russian Federation), as well as property transferred by participants or shareholders of the organization to increase its net assets (clause 3.4, clause 1, article 251 of the Tax Code of the Russian Federation).

   When calculating income tax, the value of these assets is not included in non-operating income, therefore, this value is not taken into account in expenses.

   • Property reconstructed for more than 12 months, used in production activities, can be amortized

   Clause 3 of Article 256 of the Tax Code of the Russian Federation was supplemented, where property not subject to depreciation is listed. Until 2015, depreciable property excluded property that, by decision of the organization's management, was under reconstruction and modernization for more than 12 months.

   Since 2015, this rule has been revised. Now, if by decision of the management of the organization for reconstruction and modernization for more than 12 months, fixed assets continue to be used in activities aimed at generating income, they can be depreciated. Their use in activities must be documented.

   • Retirement benefits are included in the expense

   Amendments are being made to paragraph 9 of Article 255 of the Tax Code of the Russian Federation.

   Since 2015, any compensation paid to an employee upon dismissal can be included in profit expenses. In particular, severance payments made by the employer upon termination of the employment contract, provided for by employment contracts and (or) separate agreements of the parties to the employment contract, including agreements on termination of the employment contract, as well as collective agreements, agreements and local regulations containing labor law.

   As a reminder, earlier there was uncertainty regarding the compensation paid to an employee upon dismissal by agreement of the parties. Thus, the Ministry of Finance allowed these payments to be included in expenses (letter dated 09.10.2014 N 03-03-06 / 1/50735). And here is from the letter of the Federal Tax Service dated July 28, 2014. N GD-4-3 / 14565 followed that in order to include compensation in the expense, it is necessary that it be of a production nature.

   The amendments made establish that compensation upon dismissal, enshrined in any contracts and agreements containing labor law norms, can be included in the expense.

   • The new kind reserve - based on the results of work for the year

   Paragraph 24 of Article 255 of the Tax Code of the Russian Federation has been supplemented. Since 2015, taxpayers have the right to form not only reserves for the upcoming payment of vacations to employees and (or) for the payment of annual remuneration for length of service, but also a reserve based on the results of work for the year (for the annual bonus).

   At the end of the seminar, the lecturer, Olga Viktorovna Novikova, head of consulting at PRAVOVEST Audit, mentioned several recent clarifications from the Russian Ministry of Finance on the most topical situations:

   1) What documents are needed to confirm expenses when traveling on a business trip by private transport?

   The actual duration of the employee's stay at the place of business trip is determined by the travel documents presented by the employee upon his return from a business trip. If the employee traveled to the place of business trip and (or) back by personal transport (car, motorcycle), the actual period of stay at the place of business trip is indicated in a memo, which is submitted by the employee upon returning from a business trip to the employer.

   Supporting documents are attached to it, confirming the use of the specified transport for travel to the place of business trip and back (waybill, bills, receipts, cashier's checks, etc.).

   Documents confirming the use of personal transport can be any primary documents drawn up in accordance with the accounting legislation of the Russian Federation, which indicate the actual location of the employee on the way to the place of business trip and back.

   A memo is not a supporting document confirming the use of personal transport for travel to and from the place of business trip.

   2) How to document the expenses incurred in a foreign country?

   Attention is drawn to the fact that a facsimile, electronic copy, or otherwise reproduction of the signature of the head upon receipt of documents that have financial consequences, are not supporting documents for the purposes of accounting for corporate income tax.

   3) What errors in primary documents do not prevent the recognition of expenses for tax purposes?

   Letter of the Federal Tax Service of Russia dated February 12, 2015 N GD-4-3 / [email protected](together with the Letter of the Ministry of Finance of Russia dated February 4, 2015 N 03-03-10/4547)

   From January 1, 2013, each taxpayer determines its own forms of primary accounting documents independently. These documents can be developed on the basis of the forms of primary accounting documents contained in the albums of unified forms of primary accounting documentation.

   Primary accounting documents developed by the taxpayer may consist of both mandatory details and mandatory and additional details.

   Errors in primary accounting documents that do not prevent the tax authorities from carrying out tax audit to identify the seller, buyer of goods (works, services), property rights, the name of goods (works, services), property rights, their cost and other circumstances of the documented fact of economic life, causing the application of the appropriate taxation procedure, are not grounds for refusing to accept the relevant expenses in reducing the tax base for income tax.

   Auditors and experts of Pravovest Audit continue to monitor the current clarifications of the Ministry of Finance and the Federal Tax Service. News on this topic will be posted on our website and included in the mailing list for our subscribers.

   The procedure for recognition in tax accounting of income and expenses in the form of interest on continuing loan agreements and other similar agreements has long remained debatable and controversial.

   From January 1, 2014, Federal Law No. 420-FZ of December 28, 2013 "On Amendments to Article 27.5-3 of the Federal Law "On the Securities Market" and Parts One and Two of the Tax Code of the Russian Federation" (hereinafter - Law No. 420- FZ), amendments were made to paragraph 6 of Article 271 of the Tax Code of the Russian Federation and paragraph 8 of Article 272 of the Tax Code of the Russian Federation. An unambiguous procedure for determining income and expenses in the form of interest on continuing loan agreements and other similar agreements has now been established.

   Paragraph 8 of Article 272 of the Tax Code of the Russian Federation establishes that under loan agreements or other similar agreements (including debt obligations issued in securities), the validity of which falls on more than one reporting (tax) period, for the purposes of this chapter, the expense is recognized as incurred and included in the composition of the relevant expenses at the end of each month of the relevant reporting (tax) period, regardless of the date (terms) of such payments provided for by the contract.

   Thus, interest on loan agreements should be included in expenses when determining the tax base for income tax on a monthly basis during the entire term of the loan agreement, regardless of the period of their payment provided for by the agreement, if its validity period falls on more than one reporting (tax) period. period.

   Also, Law No. 420-FZ from January 1, 2015 essentially abolishes the rationing of expenses in the form of interest on debt obligations. As a general rule, interest on debt obligations will be expensed based on the actual rate. A similar rule is provided for the relevant income.

   But for debt obligations arising as a result of controlled transactions, income (expense) will be recognized as interest calculated on the basis of the actual rate, taking into account the provisions sec. V.1of the Tax Code on controlled transactions.

   The exceptions are cases where one of the parties to such a transaction is a bank. In this case, the taxpayer has the right:

   • recognize as income the interest calculated on the basis of the actual rate, if it exceeds the minimum value of the established range of limit values;
   • recognize as an expense the percentage calculated on the basis of the actual rate, if it is less than the maximum value of the established range of limit values.

   At the same time, for ruble-denominated debt obligations, such an interval ranges from 75 to 180 percent of the refinancing rate of the Bank of Russia. For debt obligations issued in euros - from the European Interbank Offered Rate (EURIBOR) in euros, increased by 4 percentage points, to the EURIBOR rate in euros, increased by 7 percentage points.

   In connection with the introduction from 01.01.2015 of a special procedure for rationing interest on controlled transactions, the seminar recalled which transactions are controlled.

   In accordance with article 105.14. The Tax Code of the Russian Federation recognizes transactions between related parties as controlled transactions. Dependent persons, in accordance with the definition given in paragraph 1 of Article 105.1 of the Tax Code of the Russian Federation, may influence the conditions and (or) results of transactions made by these persons, and (or) the economic results of the activities of these persons or the activities of the persons they represent. The list of persons who are interdependent is established by paragraph 2 of Article 105.1.

   Also transactions between related persons are equated to transactions between independent persons provided for in paragraph 1 of Article 105.14. The seminar considered one of the types of transactions provided for by subparagraph 1 of paragraph 1 of Article 105.14 of the Tax Code of the Russian Federation.

   Transactions for the sale of goods (performance of work, provision of services) between related parties with the participation of formal intermediaries.

   According to the Tax and Customs Tariff Policy Department of the Ministry of Finance of the Russian Federation, such transactions cannot be automatically (without analysis of the functions and risks assumed by these persons, as well as the assets used by them) equated to transactions between related parties (Letter of the Ministry of Finance of the Russian Federation dated July 17, 2013 No. 03-01-18/27872).

   At the same time, the Code does not establish requirements for the amount of income from such transactions for the corresponding calendar year for the purpose of recognizing them as controlled. Given the above, the above transactions are recognized as controlled regardless of the amount income received from such transactions in the relevant calendar year.

   Carry forward of losses

   Federal Law No. 420-FZ introduced a slight clarification to paragraph 1 of clause 1 of Article 283 of the Tax Code of the Russian Federation. This rule regulates the transfer of losses incurred to the future in order to reduce the tax base for income tax. So far, this paragraph has dealt with the possibility of reducing the taxable base of the current tax period.

   If you literally read the norm, you can come to the conclusion that according to the results of the reporting period, it is impossible to take into account past losses. We recall that according to Art. 285 of the Tax Code of the Russian Federation, a calendar year is recognized as a tax period for income tax, and the first quarter, six months and nine months of a calendar year are recognized as reporting periods. The reporting periods for taxpayers who calculate monthly advance payments based on the actual profit received are a month, two months, three months, etc. before the end of the calendar year.

   Now it has been clarified that, after all, according to the results of the reporting period, it is already possible to take into account these losses. Although, in relation to the previous version, the Ministry of Finance of Russia agreed that the transfer of losses to the future is possible based on the results of both the reporting and tax periods (Letters of 01/16/2013 No. 03-03-06/1/382). Changes to Article 283 of the Tax Code of the Russian Federation came into force on January 1, 2014.

   We remind you of the special requirements in the order of storage of documents confirming the amount of loss. We must keep primary documents during the entire period of loss transfer and for another 4 years after the expiration of the period when the loss was written off. Primary documents must continue to be kept even if the amount of the loss has been confirmed by a tax audit.

   Loss accounting in the absence of income

   Quite often, organizations are faced with the question: how to reflect in tax accounting the expenses that are made for activities aimed at generating income, if the income from this activity:

   • or will be received in the following periods;
   • or not received at all.

   According to the rules of Chapter 25 of the Tax Code of the Russian Federation, expenses are recognized even in the absence of income. That is, in order to take into account the expense, it is not necessary that income be received at the same time. The main thing is that the expenses are carried out within the framework of the activity for which income is expected to be received, and meet the criteria set out in paragraph 1 of Article 252 of the Tax Code of the Russian Federation.

   Thus, the taxpayer's expenses should be related to the nature of his activities, and not to the receipt of profit. This position is confirmed by the regulatory authorities (Letter of the Ministry of Finance of Russia dated September 05, 2012 No. 03-03-06 / 4/96).

   The moment of reflection of expenses in tax accounting is determined by paragraph 1 of Article 272 of the Tax Code of the Russian Federation. Expenses are recognized in the reporting (tax) period in which these expenses arise based on the terms of transactions.

   Moreover, even if you mistakenly did not take into account such expenses in the year when they were incurred, you cannot take these expenses into account in the year when you discovered this error (paragraph 1 of Article 54 of the Tax Code of the Russian Federation).

   In these cases, the error can be corrected only by submitting to the IFTS an updated tax return for the year in which the expenses were incurred (paragraph 1 of Article 81 of the Tax Code of the Russian Federation).

   If in the period when expenses were incurred, a loss occurs, its amount can be carried forward (Article 283, paragraph 7 of Article 346.18 of the Tax Code of the Russian Federation).

   At the same time, it must be remembered that when applying the main taxation system, some expenses are recognized simultaneously with the income for which they are incurred, for example:

   • expenses in the form of the cost of goods purchased for resale are recognized simultaneously with the proceeds from their sale (clause 1 of Article 268, Article 320 of the Tax Code of the Russian Federation);
   • direct costs for the production of products (works) are recognized simultaneously with the proceeds from the sale of these products (works) (paragraphs 1, 2 of Article 318 of the Tax Code of the Russian Federation).

   It must be remembered that starting from 01/01/2014, during a desk audit of unprofitable declarations, the IFTS has the right to require you to provide explanations justifying the amount of the loss received (paragraph 3 of Article 88 of the Tax Code of the Russian Federation).

   Attention! If you declare tax losses for more than two years in a row, this may be the basis for:

   • for conducting an on-site tax audit of your organization (clause 2 of Appendix 2 to the Order of the Federal Tax Service dated 30.05.2007 No. MM-3-06 / [email protected]);
   • consideration of the activities of your organization by the commission for the legalization of the tax base (unprofitable commission) (Letter of the Federal Tax Service of July 17, 2013 No. AC-4-2 / ​​12722).

   How to adjust income tax

   In accordance with paragraph 3 of clause 1 of Article 54 of the Tax Code of the Russian Federation, the recalculation of the tax base and the amount of tax is carried out for the tax (reporting) period in which errors (distortions) related to previous tax (reporting) periods are revealed, in cases where it is impossible to determine the period of errors ( distortions), as well as in cases where the mistakes (distortions) made led to the excessive payment of tax.

   Based on paragraph 1 of Art. 11 of the Tax Code of the Russian Federation, the institutions, concepts and terms of civil, family and other branches of the legislation of the Russian Federation used in the Tax Code of the Russian Federation are applied in the sense in which they are used in these branches of legislation, unless otherwise provided by the Code.

   The rules for correcting errors in accounting are established by the Accounting Regulation "Correction of errors in accounting and reporting" PBU 22/2010, approved by Order of the Ministry of Finance of Russia dated 06/28/2010 No. 63n.

   At the same time, inaccuracies or omissions in the reflection of the facts of economic activity in the accounting and (or) financial statements of the organization, identified as a result of obtaining new information that was not available to the organization at the time of reflection (non-reflection) of such facts of economic activity, are not errors.

   In more detail, the issue of making changes to accounting and tax accounting will be considered as part of the seminar "Errors in accounting: identifying and correcting", which will be held on June 26, 2014.

   The seminar will also consider next questions:

   Application of UPD

   One of the latest innovations in Russian accounting is the use of UPD (universal transfer document).

   UPD (with status "1" - invoice and transfer document) can be used by the buyer simultaneously for the purposes of accounting, calculation of income tax, as well as acceptance for deduction of the amounts of VAT presented.

   In the Letter of the Federal Tax Service of Russia dated 05.03.2014 No. GD-4-3 / [email protected]"On the use of UPD to confirm the expenses of taxpayers" the tax authorities confirmed the right to use the UPD to confirm costs when calculating income tax.

   The composition of the mandatory details of the UPD proposed by the Federal Tax Service of Russia for use by business entities meets all the requirements of the Federal Law of December 6, 2011 No. 402-FZ "On Accounting" for the primary accounting document. Therefore, the UPD is a document that can be used to confirm the costs taken into account when calculating corporate income tax.

   It will become easier to arrange hospitality expenses

   Letter No. 03-03-РЗ/16288 of the Russian Ministry of Finance dated April 10, 2014 defines a simplified procedure for confirming hospitality expenses.

   Since Chapter 25 of the Code does not provide for a specific list and forms of primary documents confirming these expenses with regard to entertainment expenses, any primary documents indicating the validity and production nature of the expenses incurred can serve to confirm them for profit tax purposes.

   In particular, a document confirming the validity of representation expenses may be a report on representation expenses approved by the head of the organization. In this case, all expenses listed in the report on representation expenses must be confirmed by the relevant primary documents.

   Innovations in the procedure for calculating income tax, effective from 01.01.2015

   (in accordance with Federal Law No. 81-FZ of April 20, 2014 "On Amendments to Part Two of the Tax Code of the Russian Federation")

   • loss from the assignment of the right to claim to a third party, which was made after the payment deadline stipulated by the contract for the sale of goods (works, services), is taken into account at a time on the date of assignment of the right to claim (clause 2 of Article 279 of the Tax Code of the Russian Federation);
   • the taxpayer will be able to write off the cost of property that is not depreciable for more than one reporting period (subparagraph 3 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation);
   • income from the sale of property received free of charge can be reduced by the market value of such property, determined on the date of its receipt (subparagraph 2 of paragraph 1 of Article 268 of the Tax Code of the Russian Federation, paragraph 2 of paragraph 2 of Article 254 of the Tax Code of the Russian Federation);
   • the concept of "sum differences" is excluded from the Tax Code of the Russian Federation, as well as a special procedure for their accounting (clause 11.1 of part 2 of article 250 of the Tax Code of the Russian Federation, subclause 5.1 of clause 1 of article 265 of the Tax Code of the Russian Federation, clause 7 of article 271 of the Tax Code of the Russian Federation, clause 9 of article 272 of the Tax Code Russian Federation, part 4 of article 316 of the Tax Code of the Russian Federation, etc.); Income (expenses) in the form of a sum difference incurred by a taxpayer from transactions concluded before January 1, 2015 shall be taken into account for the purpose of taxation of profits of organizations in the manner established prior to the day this Federal Law enters into force.
   • in taxation, the LIFO method is not applied (clause 8 of article 254 of the Tax Code of the Russian Federation, subparagraph 3 of clause 1 of article 268 of the Tax Code of the Russian Federation, etc. become invalid). sub. 3 p. 1 art. 268 of the Tax Code of the Russian Federation, etc.).

   Federal Law No. 52-FZ of April 2, 2014 "On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation" amended to improve tax administration.

   For example, the obligation of taxpayers to report to the tax authority about the opening (closing) of bank accounts and the emergence (termination) of the right to use corporate electronic means of payment is cancelled.

   Questions

   During the round table, the lecturer traditionally answered the questions of the participants and highlighted the most interesting precedents from judicial practice.

   Many questions arise among employees of accounting services in connection with the release of two new documents related to the conduct of cash transactions.

   The Ministry of Justice registered a new procedure for conducting cash transactions in just a few days, and the Central Bank published it no less quickly. The procedure came into force on June 1, 2014 (instruction of the Central Bank of the Russian Federation of March 11, 2014 No. 3210-U). From the same date, new rules for cash settlements come into effect (instruction of the Central Bank of the Russian Federation dated 07.10.13 No. 3073-U).

   The original text, which was in the draft instruction No. 3210-U, has undergone significant changes. New forms of primary cash registers have not been approved, so the old ones must be used.

   Let's take a quick look at the main changes:

   • a simplified procedure for conducting cash transactions individual entrepreneurs and small businesses,
   • When determining the cash balance limit, organizations can choose one of two ways to calculate it. The first method is based on the volume of receipts, the second method is based on the volume of cash withdrawals. Recall that in accordance with the previously effective Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation, approved by the Bank of Russia on October 12, 2011 No. 373-P, the second method for determining the cash balance limit (based on the volume of cash withdrawals ), could be used by organizations that did not have cash receipts,
   • Limits and goals for receiving cash from banks have been established.

   It is sometimes difficult for a taxpayer to deal with domestic tax legislation. And when completely different, conflicting opinions are expressed on a controversial issue, it becomes very difficult to make the right decision. It is difficult not only for taxpayers, it is difficult for the Russian judicial system, which is overloaded with resolving disputes, where these disputes should not exist.

   The Letter of the Federal Tax Service of November 26, 2013 No. GD-4-3/21097, together with the Letter of the Ministry of Finance of Russia of November 7, 2013 No. 03-01-13/01/47571 “On Uniform Tax Law Enforcement Practice”, is intended to solve these pressing problems.

   At the end of 2013, the Ministry of Finance and the Federal Tax Service recognized that if their written explanations on taxation issues do not agree with the decisions, resolutions, information letters of the SAC, as well as decisions, resolutions, letters of the Supreme Court of the Russian Federation, the tax authorities, in exercising their powers, should be guided by these acts and court letters.

   The eternal problem with accountable amounts not returned on time is now being resolved not in favor of the accountable person. In the Resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 05.03.2013 No. 14376/12 and 13510/12, it was concluded that amounts issued under the report for which the employee did not report are subject to personal income tax.

   It will be useful for our colleagues chief accountants to remember that the tax authorities, before bringing the chief accountant to administrative responsibility, are required to prove his involvement in the commission of an offense. Such a conclusion was made in the Resolution of the Supreme Court of the Russian Federation dated August 21, 2013 No. 73-AD13-5.

   Leading auditor of the company "Pravovest Audit"
   Elena V. Tyurina

   Within the framework of the round table June 26, 2014"Mistakes in accounting: identify and correct"

   The following questions will also be considered:

   1. How to adjust the NDP as a result of obtaining new information.
   2. How to correct NPR when errors are identified.
   3. How to adjust the NDP when receiving documents later.

   Yours sincerely,
   "Pravovest Audit"
   call: (495) 231-23-21 (multichannel);
   write:

   We are always happy to help you. Contact the professionals!

   Services from PRAVOVEST Audit are minimization of risks and strengthening of your business.

   Corporate income tax rate in 2017. How to calculate income tax, what are the terms for paying income taxes.

   
   

   Income tax in Russia

   Income tax is applied in all progressive countries. It has several fundamental functions:

   
   

   For a company, income tax rates are one of the most proven indicators of the company's performance: it represents the average value of the tax burden that is imposed on all the company's income. If we imagine income tax as a mathematical fraction, then the numerator will be the total amount of all taxes, and the denominator will be the total income from all activities of the company.

   Given the complexity of Russian tax legislation, with the help of effective rate income tax, you can understand the efficiency of the organization, objectively assess its profitability.

   Income tax rate in 2017

   The income tax rate is the difference between the profit and loss of the organization, the profit of the enterprise minus the amount of established deductions.

   The object of taxation, according to Art. 274 of the Tax Code of the Russian Federation, the profit of the enterprise for the reporting period is recognized without taking into account excises and value added tax. Not taken into account in determining income, according to Art. 251 of the Tax Code of the Russian Federation:

   In turn, profit is defined as the difference between income received and expenses incurred in the same period. At the same time, all costs must not only have documentary evidence, but also be justified from the point of view of the economics of the enterprise.

   Income tax payers are (Article 246 of the Tax Code of the Russian Federation):

   Income tax implies as an object the profit received by the taxpayer (minus the amount of production, commercial and transportation costs):

   What percentage is the income tax rate in 2017? As in the previous year - 20%. However, in 2017, the ratio between the federal and regional budgets changed. In 2016, deductions were distributed: regional - 2%, federal - 18%. In 2017 - 3% and 17% respectively. The new rates have been adopted for the period from 2017 to 2020.

   At the same time, a number of companies in 2017 can exercise the right to a zero rate on profits. These are enterprises specializing in social, industrial, scientific activities, as well as providing household services to the population.

   At the same time, one should not forget that in order to receive tax benefits, a number of strict conditions must be met throughout the entire reporting period. At the slightest retreat financial results will be subject to the full 20% rate.

   By regional legislation, the rate in 2017 can be reduced to 12.5% ​​- this is the minimum possible rate specified in paragraph 1 of Art. 284 of the Tax Code of the Russian Federation.

   

   Methodology for calculating the profit rate in the 2017 tax year

   Calculation of the income tax rate is possible in several ways (see Fig. 1). One of the most common options:

   Figure 1 - Income tax calculation method

   At the same time, it is necessary to understand that income and expenses must be clearly tied to a specific time period for which reporting is submitted. The question is whether the entrepreneur is ready to recognize them in this particular period of time. Art. 271-273 of the Tax Code of the Russian Federation defines two options for this situation:
   

   Figure 2 - Non-operating income

   When to file a declaration

   

   The tax period is the time period for which the taxable base and the amount of payment are formed. Many organizations make monthly advance income tax payments. In Art. 286 of the Tax Code of the Russian Federation contains a list of those who do this on a quarterly basis.

   
   

   The tax return must be submitted in the prescribed form in accordance with the order of the Federal Tax Service dated March 22, 2012 No. ММВ-7-3/174 to the regional office at the location of the organization or its separate subdivision.

   Since 2015, the form for filing income tax returns has been changed. It shall be submitted to the Federal Tax Service within 28 days after the closing of the tax period. For some categories, you can submit reports within four, six, nine months, or monthly.

   Please note that from January 1, 2017, the amount of penalties for late payment of taxes and contributions has increased. In case of delay for the first 30 days, the Federal Tax Service, as before, will accrue interest at a rate of 1/300 of the refinancing rate of the Central Bank of the Russian Federation, starting from the 31st day, the rate will be 1/150 of the refinancing rate.

   Is it possible to reduce the tax base

   Article 270 of the Tax Code of the Russian Federation indicates the types of expenses that cannot be used to reduce the taxable base:

   Dividends received by the owner of the organization on its own securities;

   Fines and other payments necessary for payment to the state budget;

   Contributions to authorized capital, contributions to various partnerships.

   

   Of course, such actions as non-issuance of sales and cash receipts, cashing out money, minimizing VAT, using offshore zones (for organizations leading foreign economic activity) are strongly discouraged, as they almost never escape the gaze of the tax authorities.

   Among the popular legal ways to reduce the tax base:

   Training and retraining of employees;

   Expenses for corporate clothing;

   Overestimation of expenses for rent, repairs, maintenance;

   Depreciation and liquidation of fixed assets;

   Costs associated with a company's trademark.

   Each enterprise, regardless of the form of ownership, is looking for ways to legally reduce the tax base. Not to cross the fine line of the law is the main task in this case, because there are many legitimate options.

   In 2017, the procedure for writing off losses of previous years was changed. Previously, profits could be reduced to zero by fully writing off losses from previous years. Now legislators have removed the 10-year limit, but the amount of loss cannot reduce profits by more than half. The new procedure for the transfer of losses of previous years for income tax applies to the tax periods of 2017-2020. For the last year, 2016, taxpayers have the right to continue to reduce the tax base for the entire amount of the loss received in previous periods.