An example of filling out a notice of controlled transactions. Criteria for controlled transactions may be revised

Controlled transactions in 2016- these are transactions between interdependent persons for the sale or resale of goods, performance of work, provision of services. Such transactions are concluded with the participation (through mediation) of persons who are not interdependent (Article 105.14 of the Tax Code of the Russian Federation).

Transaction between related parties recognized controlled transaction in the presence of at least one of the following circumstances:

1) the amount of income from transactions (the sum of transaction prices) between the specified persons for the corresponding calendar year exceeds 1 billion rubles;

3) at least one of the parties to the transaction is a taxpayer applying the unified agricultural tax or UTII, while among other persons who are parties to the specified transaction there is a person who does not apply the specified special tax regimes;

4) at least one of the parties to the transaction is exempt from the obligations of a taxpayer of corporate income tax or applies tax rate 0 percent, while the other party to the transaction is not exempt from these obligations and does not apply a 0 percent tax rate in these circumstances.

Full list The criteria by which a transaction is considered controlled are given in Article 105.14 of the Tax Code of the Russian Federation.

Some transactions are not recognized controlled transactions 2016. This:

1) transactions the parties to which are participants of the same consolidated group of taxpayers;

2) transactions, the parties to which are persons who simultaneously satisfy the following requirements:

• these persons are registered in one subject of the Russian Federation;
• these persons do not have separate divisions on the territories of other constituent entities of the Russian Federation, as well as outside the Russian Federation;
• these persons do not pay corporate income tax to the budgets of other constituent entities of the Russian Federation;
• these persons do not have losses (including losses of past periods carried forward to future tax periods), accepted when calculating corporate income tax;
• there are no circumstances for recognizing transactions carried out by such persons as controlled in accordance with subparagraphs 2-7 of paragraph 2 of Article 105.14 of the Tax Code of the Russian Federation;

3) interbank loans (deposits) with a maturity of up to seven calendar days (inclusive);

All transactions between interdependent persons and transactions equivalent to them that are not recognized are listed in paragraph 4 of Article 105.14 of the Tax Code of the Russian Federation.

Domestic transactions with related parties

Controlled are recognized if the place of registration, or place of residence, or place of tax residence of all parties and beneficiaries in such a transaction is Russian Federation(clause 2 of article 105.14 of the Tax Code of the Russian Federation). For such transactions, threshold values ​​are provided for the amounts of income from transactions with one person (related parties), if exceeded for the corresponding calendar year, transactions between these persons are recognized controlled transactions in 2016.

1 billion rubles - the amount of income from transactions (the sum of transaction prices) with one person (interdependent persons) for a calendar year, after exceeding which, transactions with this person are recognized as controlled (subclause 1 of clause 2 of Article 105.14 of the Tax Code of the Russian Federation).

100 million rubles - the amount of income from transactions, one of the parties to which is a person using one of the special tax regimes in the form of unified agricultural tax or UTII. Moreover, among other persons who are parties to the transaction, there is a person who does not apply the specified special regimes (subparagraph 3 of paragraph 2 of Article 105.14 of the Tax Code of the Russian Federation). After exceeding the specified amount, transactions between the specified persons are recognized as controlled.

60 million rubles - amount of income for transactions between related parties, listed in paragraphs. 2, 4, 5 p. 2 tbsp. 105.14 of the Tax Code of the Russian Federation (with payers of mineral extraction tax; with organizations exempt from paying income tax or applying zero rate for this tax; with residents of special economic zones(SEZ)). The income from them is summed up. If the amount received exceeds 60 million rubles, then all transactions between these persons will be considered controlled.

Foreign economic transactions

Controlled transactions 2016 foreign economic transactions are recognized transactions between related parties regardless of the amount of income from such transactions for the corresponding calendar year.

Also subject to tax control are foreign economic transactions, named in subparagraphs 2, 3 of paragraph 1 of Article 105.14 of the Tax Code of the Russian Federation. These are transactions with a certain range of goods: oil and its products, ferrous and non-ferrous metals, mineral fertilizers, precious metals and precious stones. As well as transactions with offshore companies (Order of the Ministry of Finance of Russia dated November 13, 2007 No. 108n).

In accordance with paragraph 7 of Article 105.14 of the Tax Code of the Russian Federation, transactions are considered controlled if the amount of income from such transactions made with one person for the corresponding calendar year exceeds 60 million rubles.

When determining income from transactions named in subparagraphs 2 and 3 of paragraph 1 of Article 105.14 of the Tax Code of the Russian Federation, transitional provisions should be taken into account. The amount of income from transactions for 2012 is 100 million rubles; for 2013 - 80 million rubles. (Clause 2 Article 4 Federal Law dated July 18, 2011 No. 227-FZ).

In 2016, controlled transactions are transactions between related parties (Article 105.14 of the Tax Code of the Russian Federation). These are transactions for the sale or resale of goods, performance of work, provision of services, carried out with the participation (through mediation) of persons who are not interdependent.

What transactions are considered controlled?

Controlled transactions in 2016- these are transactions between interdependent persons for the sale or resale of goods, performance of work, provision of services. Such transactions are concluded with the participation (through mediation) of persons who are not interdependent (Article 105.14 of the Tax Code of the Russian Federation).

Transaction between related parties recognized controlled transaction in the presence of at least one of the following circumstances:

1) the amount of income from transactions (the sum of transaction prices) between the specified persons for the corresponding calendar year exceeds 1 billion rubles;

3) at least one of the parties to the transaction is a taxpayer applying the unified agricultural tax or UTII, while among other persons who are parties to the specified transaction there is a person who does not apply the specified special tax regimes;

4) at least one of the parties to the transaction is exempt from the obligations of a corporate income tax taxpayer or applies a tax rate of 0 percent, while the other party to the transaction is not exempt from these obligations and does not apply a tax rate of 0 percent in the specified circumstances.

The full list of criteria by which a transaction is considered controlled is given in Article 105.14 of the Tax Code of the Russian Federation.

Some transactions are not recognized controlled transactions 2016. This:

1) transactions the parties to which are participants of the same consolidated group of taxpayers;

2) transactions, the parties to which are persons who simultaneously satisfy the following requirements:

• these persons are registered in one subject of the Russian Federation;
• these persons do not have separate divisions on the territories of other constituent entities of the Russian Federation, as well as outside the Russian Federation;
• these persons do not pay corporate income tax to the budgets of other constituent entities of the Russian Federation;
• these persons do not have losses (including losses from previous periods carried forward to future tax periods) accepted when calculating corporate income tax;
• there are no circumstances for recognizing transactions carried out by such persons as controlled in accordance with subparagraphs 2-7 of paragraph 2 of Article 105.14 of the Tax Code of the Russian Federation;

3) interbank loans (deposits) with a maturity of up to seven calendar days (inclusive);

All transactions between interdependent persons and transactions equivalent to them that are not recognized are listed in paragraph 4 of Article 105.14 of the Tax Code of the Russian Federation.

Domestic transactions with related parties

Controlled ones are recognized if the place of registration, or place of residence, or place of tax residence of all parties and beneficiaries in such a transaction is the Russian Federation (clause 2 of Article 105.14 of the Tax Code of the Russian Federation). For such transactions, threshold values ​​are provided for the amounts of income from transactions with one person (related parties), if exceeded for the corresponding calendar year, transactions between these persons are recognized controlled transactions in 2016.

1 billion rubles - the amount of income from transactions (the sum of transaction prices) with one person (interdependent persons) for a calendar year, after exceeding which, transactions with this person are recognized as controlled (subclause 1 of clause 2 of Article 105.14 of the Tax Code of the Russian Federation).

100 million rubles - the amount of income from transactions, one of the parties to which is a person applying one of the special tax regimes in the form of Unified Agricultural Tax or UTII. Moreover, among other persons who are parties to the transaction, there is a person who does not apply the specified special regimes (subparagraph 3 of paragraph 2 of Article 105.14 of the Tax Code of the Russian Federation). After exceeding the specified amount, transactions between the specified persons are recognized as controlled.

60 million rubles - amount of income for transactions between related parties, listed in paragraphs. 2, 4, 5 p. 2 tbsp. 105.14 of the Tax Code of the Russian Federation (with payers of the mineral extraction tax; with organizations exempt from paying income tax or applying a zero rate for this tax; with residents of special economic zones (SEZ)). The income from them is summed up. If the amount received exceeds 60 million rubles, then all transactions between these persons will be considered controlled.

Foreign economic transactions

Controlled transactions 2016 foreign economic transactions are recognized transactions between related parties regardless of the amount of income from such transactions for the corresponding calendar year.

Also subject to tax control are foreign economic transactions, named in subparagraphs 2, 3 of paragraph 1 of Article 105.14 of the Tax Code of the Russian Federation. These are transactions with a certain range of goods: oil and its products, ferrous and non-ferrous metals, mineral fertilizers, precious metals and precious stones. As well as transactions with offshore companies (Order of the Ministry of Finance of Russia dated November 13, 2007 No. 108n).

In accordance with paragraph 7 of Article 105.14 of the Tax Code of the Russian Federation, transactions are considered controlled if the amount of income from such transactions made with one person for the corresponding calendar year exceeds 60 million rubles.

When determining income from transactions named in subparagraphs 2 and 3 of paragraph 1 of Article 105.14 of the Tax Code of the Russian Federation, transitional provisions should be taken into account. The amount of income from transactions for 2012 is 100 million rubles; for 2013 - 80 million rubles. (clause 2 of article 4 of the Federal Law of July 18, 2011 No. 227-FZ).

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By May 20, all taxpayers must send to their territorial bodies Federal Tax Service notifications on controlled transactions for 2016. If you do not do this, you will have to pay a large fine.

In accordance with standards Article 105.16 of the Tax Code of the Russian Federation all taxpayers, both legal and individuals, including individual entrepreneurs who in 2016 carried out controlled transactions of any nature and direction are required to inform about this tax authorities. There is a reporting form specifically designed for this, called the notification of controlled transactions for 2016. It's approved by order of the Federal Tax Service of Russia dated July 27, 2012 No. ММВ-7-13/524@ and should be applied taking into account amendments that have not yet been approved by the Federal Tax Service, but are recommended for use, since they specifically indicate which OKVED code to put in the notification of controlled transactions.

Who submits a notification of controlled transactions for 2016

Controlled transactions are transactions between related parties, as well as those transactions that are equivalent to them and have certain characteristics. This definition is given in Article 105.14 of the Tax Code of the Russian Federation. The norms of the same article define exhaustive characteristics, in particular:

1. annual income exceeds 1 billion rubles (60 million rubles in specified cases);
2. the place of registration/residence/residence of all participants is the territory of Russia;
3. one of the parties to the transaction is a profit tax payer, and the other is not.

There are a few exceptions. In particular, even those transactions that meet the above conditions, but were carried out by participants in the same consolidated group of taxpayers, are not considered controlled. Business partners who are registered in the same subject of the Russian Federation, do not have separate divisions outside of it, do not pay income tax to the budgets of other regions and did not have losses in the reporting period may also not worry.

Thus, all persons who had transactions that meet these criteria in the reporting year must report them to the tax authorities.

OKVED in the notification of controlled transactions for 2016

The procedure for filling out the notification requires compliance with certain rules. In particular, on title page notification for 2016 submitted in 2017, you must indicate your type of activity. The Federal Tax Service of Russia, in a letter dated November 9, 2016 No. SD-4-3/21206@, said that OKVED in the notification of controlled transactions for 2016 should be indicated by new classification, although the necessary amendments to the order have not yet been approved. Thus, when filling out the “OKATO Code” indicator, you must indicate the current OKTMO code. Besides:

• in the paragraph “Code of the subject of the transaction (OKP code)” there should be a code for the type of product in accordance with the All-Russian Classifier of Products by Type economic activity(OKPD 2) OK 034-2014 (KPES 2008);
• in paragraph "Code of the type of economic activity by OKVED classifier" - code of the type of activity according to the All-Russian Classifier of Types of Economic Activities (OKVED 2) OK 029-2014 (NACE Rev. 2).

However, when submitting updated reports and corrective information for previous reporting (tax) periods, it is necessary to indicate the same OKVED code that was indicated in the primary documents.

The completed document sheet should look like this:

Deadline for submitting the notification of controlled transactions for 2016 and features of its completion

The taxpayer has the right to independently choose in what form: paper or electronic, it is more convenient for him to submit this report. The main thing is to follow the established rules for its design, in particular:

• When filling out the form by hand, it is allowed to use black, blue or purple ink;
• fields in the form must be filled in from left to right;
• all entries are made in capital block letters (both typewritten and handwritten);
• corrections, adjustments and double-sided printing are not allowed;
• Page numbering is continuous and even blank sheets are returned;
• if there are no indicators, dashes are added, cost values ​​are indicated in full rubles;
• the OKP code in the notification of controlled transactions for 2016 must comply with OK 034-2014 (CPES 2008).

Hand over this reporting form You can go to the Federal Tax Service at the location of the organization or at the place of residence of the individual entrepreneur. Organizations with separate divisions report according to the location of the head office. Largest taxpayers submit a notification to the Federal Tax Service with which they are registered for tax purposes.

Example of filling out section 1B

Special attention should be paid to the features of the formation and submission of multi-volume Notifications of controlled transactions in in electronic format. The Federal Tax Service notes that all files exceeding 1024 megabytes, or zip archives larger than 60 megabytes, should be divided into several smaller files. This can be done using special free software developed by the Federal State Unitary Enterprise GNIVTS Federal Tax Service of Russia. Such an application ensures that a file of an approved format is divided into several smaller volumes in the same format. If the taxpayer uses other software, he needs to take into account the basic principles of file division implemented in the above free software. The tax authorities conveyed all these principles to organizations and individual entrepreneurs in their letter.

The report must be submitted no later than May 20 of the year following the year in which the controlled transactions were carried out. If this date falls on a weekend, the deadline is moved to the first working day as usual.

Liability for failure to provide

If the taxpayer does not submit a notification within the period established by law - before May 20, 2017, he will be liable for Article 129.4 of the Tax Code of the Russian Federation. Similar sanctions are provided for when filing a notification containing false information on transactions for 2016.

Controlled transactions 2019 - their criteria will be given below in the table - are carried out by interdependent and equivalent persons. Such transactions are subject to additional control on the part of the Federal Tax Service, since their parties may collude and provide false information about transactions for the purpose of tax evasion. Let's consider their specifics.

What are the main criteria for controlled transactions in 2019

Controlled transactions are subject to verification by the Federal Tax Service to determine the presence or absence of intentions of the participants in the relevant transactions to evade taxes (reduce them) through unjustified manipulations with prices for goods and services that are the subject of agreements. Thus, by reducing the price in the contract, the payer can reduce the tax base, and by increasing it, it can increase the base for calculating VAT deductions and inflating expenses. These actions are illegal.

In the general case, transactions between related parties and transactions equivalent to such are considered controlled (clause 1 of Article 105.14 of the Tax Code of the Russian Federation). At the same time, dependent companies for the purpose of determining the controllability of transactions include companies that meet the criteria specified in Art. 105.1 of the Tax Code of the Russian Federation, and for the purposes of recognizing transactions between them as controlled by Art. 105.14 of the Tax Code of the Russian Federation establishes certain criteria. The range of these criteria is very wide. Further in special sections of the article we will consider their essence in more detail.

Transactions in which “unnecessary” intermediaries are involved, transactions in the field of foreign trade in world goods can be considered controlled. stock trading and some others. In addition, the court may recognize the transaction as controlled at the request of the Federal Tax Service (clause 10 of Article 105.14 of the Tax Code of the Russian Federation).

Subjects controlled transactions in various combinations may be interdependent or equivalent to those:

• tax residents and non-residents of the Russian Federation;
• Russian companies;
• foreign companies.

It is worth noting that the subjects of control by the Federal Tax Service (for the same violations that we mentioned at the beginning of the article) can, theoretically, be not only interdependent persons, but also any other persons who have given reason to the tax authorities to draw attention to themselves - for example, having carried out an unreasonable underestimation or overestimation of prices in contracts (letter of the Federal Tax Service dated November 2, 2012 No. ED-4-3/18615). However, the courts are not very sympathetic towards inspections by the Federal Tax Service of persons who are not dependents (decision of the Supreme Court of the Russian Federation dated 01.02.2016 No. AKPI15-1383).

Controlled transactions - 2019: criteria in tabular form

Our specialists have developed a special table for you, which details the grounds for classifying certain categories of participants in legal relations in business (tax residents of the Russian Federation, non-residents of the Russian Federation, interdependent persons, equivalent to dependent persons) as subjects of controlled transactions. This table, adapted for controlled transactions, contains 2019 criteria that a business owner can use to evaluate his contracts for additional interest from the Federal Tax Service.

Transactions specified in clause 4 of Art. are not considered controlled. 105.14 of the Tax Code of the Russian Federation, in particular:

• between participants of one consolidated group of taxpayers;

An exception is transactions with extracted mineral resources, taxed at a percentage rate, as well as transactions for which income (expenses) are taken into account when calculating the tax base for the tax on additional income from hydrocarbon production.

• between persons who simultaneously:

• registered in one subject of the Russian Federation;
• do not have OP in other constituent entities of the Russian Federation, outside the Russian Federation;
• do not pay income tax to the budgets of other constituent entities of the Russian Federation;
• there are no conditions for recognizing transactions as controlled according to the criteria established by sub. 2-6 p. 2 tbsp. 105.14 Tax Code of the Russian Federation;
• have no losses (including losses from previous periods carried forward to future periods);

• for the provision of sureties (guarantees), if all parties are non-banking Russian organizations;
• by providing interest-free loans between interdependent persons - residents of the Russian Federation, etc.

Having considered what criteria have been established for controlled transactions in 2019, we will study such an aspect of the relationship between taxpayers and the Federal Tax Service as reporting under relevant contracts.

What kind of reporting is established for controlled transactions (“1C” and unified forms)

In accordance with clause 2. Art. 105.16 of the Tax Code of the Russian Federation, participants in controlled contracts must send a reporting document - a notification - to the tax service. The deadline for sending it at the end of the year is May 20 of the year following the reporting year. In 2019, this document is drawn up according to the form approved by Order of the Federal Tax Service dated 05/07/2018 No. ММВ-7-13/249@. You can download it on our website using the link.

This form includes:

• a title page that reflects information about the taxpayer - individual entrepreneur or legal entity;
• sections 1A and 1B, which record information about each of the controlled transactions (groups of transactions);
• sections 2 and 3, which record data on the taxpayer’s counterparties under controlled contracts (groups of contracts).

You can fill out the notification either manually or using popular accounting programs, such as 1C. You can send it to the Federal Tax Service on paper or electronically via TKS.

Results

The legislation of the Russian Federation defines a wide range of potential subjects of controlled transactions. They can be both Russian and foreign companies operating in the Russian Federation. In most cases, they will be interdependent with or equivalent to interdependent with their transaction partners. Until May 20 of the year following the reporting year, taxpayers must report to the Federal Tax Service on controlled transactions.

Threshold by foreign trade transactions with foreign dependent companies it is proposed to increase to 60 million rubles. Currently, any such transaction, regardless of its amount, is considered controlled (). This means that the taxpayer is obliged to notify about them annually tax office ().

It is also planned to raise the minimum threshold for controlled transactions between Russian persons. If now it is 1 billion rubles. (Clause 2 of Article 105.14 of the Tax Code of the Russian Federation), then in the future it may be increased to 2-3 billion rubles. This initiative was confirmed yesterday by the Deputy Director of the Department of Tax and Customs Tariff Policy of the Russian Ministry of Finance Andrey Kizimov.

At the same time, the agency considers it expedient to exempt from tax control transactions for the provision of interest-free loans and guarantees between interdependent Russian persons (persons whose relations may influence the conditions or economic results their activities). Now such transactions are recognized as controlled, and any income that could be received from them must be taken into account for tax purposes ().

Find out about the responsibilities of an organization or individual that is a controlling person in relation to a foreign company in the material "Controlled foreign companies and controlling persons" V Encyclopedia of solutions Internet version of the GARANT system. Get free access for 3 days!

Changes may also affect the materiality criterion of controlled transactions in order to reduce the number of notifications sent to the tax authorities. “Now many companies, in order to protect themselves, provide information on all minor transactions - naturally, this additional expenses for the company and the burden on the Federal Tax Service of Russia. We propose to introduce a materiality criterion - 5% of the organization’s revenue, but not more than 10 million rubles. That is, tax service should not require documentation for small transactions, and a company may have quite a lot of such transactions,” comments Andrey Kizimov.

In addition, in 2016 there may be changes in the framework tax reporting on transfer pricing (sale of goods or services by interdependent persons at intra-company prices different from market prices). “In foreign practice, the so-called “cross-country report” is now being introduced, when the parent company of the holding submits a report to its tax authority, and that, in turn, sends information on the foreign divisions of the company to the countries where they are located. We also want to go there this way, so that Russian holdings provide a report to the Federal Tax Service of Russia, and then it itself sends the relevant information to foreign jurisdictions. Accordingly, we expect from foreign companies that such a report will come to Russia not from subsidiaries located here, but from foreign parent structures. companies through the system of foreign tax authorities,” shares Kizimov. According to him, the largest Russian holdings are interested in having this standard introduced already in this year. And as soon as it is operational, organizations will be able to provide a unified report to the Russian tax authorities, and they will no longer need to send documents to each jurisdiction of operation of this holding. The expert also clarified that for the first time companies will be able to apply such a standard in voluntarily. This requirement will become mandatory no earlier than 2017-2018.