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From 01.01.2015, the amendments and additions made to Ch. 25 of the Tax Code of the Russian Federation by the following federal laws:

• dated 28.12.2013 No. 420-FZ (hereinafter - Law No. 420-FZ);
• dated 20.04.2014 No. 81-FZ (hereinafter - Law No. 81-FZ);
• dated 23.06.2014 No. 167-FZ (hereinafter - Law No. 167-FZ);
• dated November 24, 2014 No. 366-FZ (hereinafter - Law No. 366-FZ);
• dated November 29, 2014 No. 379-FZ (hereinafter - Law No. 379-FZ);
• dated November 29, 2014 No. 380-FZ (hereinafter - Law No. 380-FZ);
• dated November 29, 2014 No. 382-FZ (hereinafter - Law No. 382-FZ).

Income and expenses

From 01.01.2015, the norms of the Tax Code of the Russian Federation, dedicated to the sum differences ( Clause 11.1 of Art. 250, nn. 5.1 p. 1 of art. 265, clause 7 of Art. 271, clause 9 of Art. 272, clause 5 of Art. 273 of the Tax Code of the Russian Federation, as well as par. 4 tbsp. 316 Tax Code). Thus, disappearing from tax accounting the concept of "sum differences" brings it (for this item of income (expenses)) closer to accounting (from which this concept has been excluded for a long time).

In addition, a new edition is in force. clause 11 of Art. 250 and nn. 5 p. 1 of Art. 265 Tax Code, from which it follows that the positive and negative exchange differences arise not only due to changes in the official exchange rate of foreign currency against the ruble, established by the Bank of Russia. These differences also arise in connection with a change in the exchange rate of foreign currency (conventional monetary units) against the Russian ruble, established by law or by agreement of the parties, if expressed in this foreign currency (conventional monetary units) the cost of claims (obligations) payable in rubles is determined at this rate.

The procedure for recalculating income, expenses and claims (obligations) expressed in foreign currency has been clarified ( clause 8 of Art. 271 and clause 10 of Art. 272 of the Tax Code of the Russian Federation). In particular, liabilities and claims in foreign currency should be converted into rubles at the rate of the Bank of Russia as of the date of termination (fulfillment) of claims (obligations) and (or) on the last date this month depending on what happened earlier (before 01.01.2015 - on the last number reporting (tax) period ).

In addition, the aforementioned norms stipulate the procedure for recalculating the value of claims (obligations) payable in rubles, expressed in foreign currency (conventional monetary units). If a different foreign exchange rate is applied when revaluing this value, statutory or by agreement of the parties, the recalculation of income, claims (obligations) is made at such a rate.

(Changes applied Law no.81-FZ.)

note

According to h. 3 tbsp. 3 of Law no.81-FZ income (expenses) in the form of a difference in sum, incurred by a taxpayer under transactions concluded before 01.01.2015, are accounted for for profit tax purposes in accordance with the procedure established before the date of entry into force of the law.

Income and expenses on debt obligations

From 01.01.2015, the procedure for accounting for interest on debt obligations, set out in Art. 269 ​​of the Tax Code of the Russian Federation.

First, the title of the article itself has changed. It was: "Peculiarities of classifying interest on debt obligations as expenses," and now: "Peculiarities of accounting for interest on debt obligations for tax purposes." That is, now the norm is the procedure for reflecting not only expenses, but also income.

Secondly, p. 1 and P.1.1 set out in new edition and introduced p. 1.2 and p. 1.3... A general rule has been established: for debt obligations of any type, income (expense) is recognized as interest calculated based on the actual rate ... The only exception is controlled transactions. In this case, income (expense) is recognized as the percentage calculated based on the actual rate, taking into account the provisions sect. V.1 Tax Code of the Russian Federation... In this case, special rules apply to determine income (expenses) in the form of interest on debt obligations, if one of the parties to the controlled transaction is a bank ( clauses 1.1 - 1.3 of Art. 269 ​​of the Tax Code of the Russian Federation).

(Changes applied Law no.420-FZ.)

note

Clause 2 of Art. 269 ​​of the Tax Code of the Russian Federation has not changed, which means that the rules regarding controlled debt have remained the same.

Depreciable property

V paragraph 3 of Art. 256 of the Tax Code of the Russian Federation four cases are listed when fixed assets are excluded from the depreciable property. This year, this list has remained the same, but two of its positions have been clarified.

Firstly, fixed assets that are under the decision of the management of the organization for reconstruction and modernization for more than 12 months are still removed from the composition of the depreciable property. However, an exception to this rule has appeared: if fixed assets in the process of reconstruction or modernization continue to be used by the taxpayer in activities aimed at generating income, depreciation is charged on them in the same manner.

Secondly, as before, fixed assets transferred (received) under contracts in free use.

Since 2015, an exception has been made to this rule for fixed assets transferred for free use (in cases where the taxpayer is obliged to do this in accordance with the legislation of the Russian Federation) to the following structures:

• bodies state power and management and local governments;
• state and municipal institutions;
• state and municipal unitary enterprises.

In addition, the costs associated with the gratuitous provision of property (work, services) to the aforementioned bodies and enterprises (in cases where such a taxpayer's obligation is established by the legislation of the Russian Federation) are accounted for as part of other costs. This follows from the provisions that entered into force on 01.01.2015 nn. 48.7 clause 1 of Art. 264 of the Tax Code of the Russian Federation.

(Changes applied Law no.382-FZ.)

Material costs

Since 2015, the following changes have been made regarding the reflection of material costs in tax accounting.

Firstly, the norms providing for the use of the LIFO method have become invalid. Corresponding amendments were made to clause 8 of Art. 254 of the Tax Code of the Russian Federation regulating the procedure for determining the amount of material costs when writing off raw materials and materials used in production, and nn. 3 p. 1 art. 268 Tax Code, establishing the rules for determining the cost of purchased goods during their sale. Note that the LIFO method has been excluded in accounting since 01.01.2008.

Secondly, from January 1, 2015, the cost of the property received free of charge can be included in the expenses when leaving for production or sale.

Until that date, there were disputes regarding this operation. The fact is that according to Art. 250 Tax Code non-operating income is recognized, in particular, income in the form of property (works, services) received free of charge or property rights ( p. 8), in the form of the cost of materials or other property obtained as a result of dismantling or disassembly during the liquidation of fixed assets decommissioned ( p. 13), in the form of the cost of surplus inventories identified during the inventory ( p. 20).

In the last two cases, the previous version par. 2 p. 2 art. 254 of the Tax Code of the Russian Federation allowed the cost of inventories, previously recorded as part of non-operating income, to be written off to material costs... Since 2015, this norm has been set out in a new edition, which allows the cost of inventories in the form of property received free of charge to be reflected in material costs in the amount in which this cost was included in income in the manner prescribed clause 8 of Art. 250 Tax Code.

Note that sometimes the value of property received free of charge is not taken into account as part of income (for example, when receiving property from a member of the company as a contribution in order to increase net assets organizations). Then the costs in the form of the value of such property when it is released into production should not be reflected in the composition of expenses.

Thirdly, for the purposes of taxation of profits, the taxpayer can independently choose the method of accounting for the cost of acquiring property that is not depreciable.

According to nn. 3 p. 1 art. 254 of the Tax Code of the Russian Federation the material expenses of the taxpayer include the following costs: for the purchase of tools, fixtures, inventory, instruments, laboratory equipment, overalls and other means of individual and collective protection provided for by the legislation of the Russian Federation, and other property that is not depreciable. The cost of such property is included in material costs in full as it is put into operation.

From 01.01.2015 this provision was supplemented by a provision, according to which, in order to write off the value of the named property for more than one reporting period, the taxpayer has the right to independently determine the procedure for recognizing material costs in the form of the value of such property, taking into account the period of its use or other economically justified indicators.

If the taxpayer decides to use the granted right, he needs to reflect this moment in accounting policy.

Note that the new edition applies to property commissioned starting from 01.01.2015 (that is, it also applies to property that could have been acquired before that date, but put into operation in 2015).

(Changes applied Law no.81-FZ.)

Labor costs

As for labor costs, in Art. 255 of the Tax Code of the Russian Federation since 01.01.2015 the following changes have taken place.

First, the norms were clarified, which mentioned labor costs retained by employees for the period of vacation provided for by the legislation of the Russian Federation ( p. 7), as well as during study holidays ( p. 13). Now these norms speak of expenses in the form of average earnings retained by employees for the duration of these vacations.

Second, rewritten clause 9 of Art. 255 of the Tax Code of the Russian Federation, which radically changed its very essence. Recall that in the old edition, it was about accruals to employees who are released in connection with the reorganization or liquidation of a taxpayer, or a reduction in the number or staff.

Now to labor costs in order to apply ch. 25 Tax Code relate accruals for dismissed employees , including in connection with the reorganization or liquidation of the taxpayer, reduction in the number or staff of the taxpayer's employees. At the same time, a clarification is given of what is meant by the indicated charges for the purpose of applying clause 9 of Art. 255 of the Tax Code of the Russian Federation... This, in particular, severance payments made by the employer upon termination of an employment contract, provided for by employment contracts and (or) individual 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.

It should be noted that the new edition of the aforementioned norm will remove a lot of issues that arose in practice before 01.01.2015 in the payment of severance payments related to dismissal (including at their own request or by agreement of the parties). For example, as follows from the explanations of the Federal Tax Service ( Letter dated 07.28.2014 No. GD-4-3 / [email protected] ), one of the conditions for including payments in favor of the employee in expenses was their production nature and the presence of a connection with the mode of work and working conditions. Therefore, the costs of payment of benefits (severance pay) upon dismissal of an employee, established by agreement of the parties, were very risky to take into account in expenses.

Based on the new edition clause 9 of Art. 255 of the Tax Code of the Russian Federation now the amounts of any severance pay can be safely included in expenses for the purposes of taxation of profits (provided that they are provided for by labor (collective) agreements or relevant agreements).

(Changes applied laws no.366-FZ and № 382-FZ.)

Assignment of the right to claim ...

According to clause 1 of Art. 279 of the Tax Code of the Russian Federation when a taxpayer-seller using the accrual method assigns the right to claim a debt to a third party before the onset stipulated by the contract for the sale of goods (works, services) due date the negative difference between the income from the exercise of the right to claim the debt and the cost of the goods (work, services) sold is recognized as a loss of the taxpayer.

From 01.01.2015, the amount of loss accepted for profit tax purposes is determined according to the new rules. It cannot exceed the amount of interest that the taxpayer would have paid on the promissory note, equal to the income from the assignment of the right of claim, for the period from the date of the assignment to the date of payment provided for in the sales agreement. The calculation is made (at the choice of the taxpayer):

• based maximum rate the percentage set for the respective currency type Clause 1.2 of Art. 269 ​​of the Tax Code of the Russian Federation;
• based on the interest rate confirmed in accordance with the methods provided sect. V.1 Tax Code of the Russian Federation.

From 01.01.2015 in accordance with the changes made to clause 2 of Art. 279 of the Tax Code of the Russian Federation, upon assignment by the taxpayer-seller of the right to claim a debt to a third party after the onset reflected in the agreement due date negative difference between the income from the exercise of the right to claim the debt and the value sold goods(works, services) is recognized as a loss on the assignment of the right of claim on the date of assignment of the right of claim .

Note that before the changes, the designated norm provided for the accounting of the loss not at a time, but in two stages: 50% of the loss -
on the date of assignment of the right of claim, 50% - after 45 calendar days from this date.

... is recognized as a controlled transaction

V article 279 of the Tax Code of the Russian Federation introduced a new p. 4... According to this rule, upon assignment of the right to claim a debt before the due date stipulated by the agreement on the sale of goods (works, services), if the assignment transaction is recognized as controlled, its actual price is considered to be the market price, taking into account the provisions p. 1 of the same article.

If transactions on the assignment of the right of claim are recognized as controlled after the due date under a contract or a deal under further assignment of the right of claim , then the price of such transactions is determined taking into account the provisions sect. V.1 Tax Code of the Russian Federation.

(Changes applied laws no.81-FZ and № 420-FZ.)

Property trust agreement

Subclause 3, clause 2 this article provides for the rules for accounting for income and expenses on transactions with securities and for operations with financial instruments urgent transactions by the founder of the trust, who is the beneficiary.

V paragraph 3 of Art. 276 of the Tax Code of the Russian Federation reflects the specifics of determining the tax base of participants in a property trust agreement if, under the terms of the agreement, the founder of the trust is not a beneficiary or more than one beneficiary is established.

(Changes applied Law no.420-FZ.)

Dividend

Entered into force on 01.01.2015 Part 2 and 3 tbsp. 3 of Law no.167-FZ.

According to Part 2 Russian organizations that actually received income in the form of dividends on shares in 2014, from which income tax was not withheld by a tax agent, are obliged on one's own calculate tax in the manner specified clause 5 of Art. 275 of the Tax Code of the Russian Federation, and pay it to the budget within the deadline set for filing the annual return for the specified period. According to paragraph 4 of Art. 289 of the Tax Code of the Russian Federation given time corresponds to 28 March of the year following the expired tax period. However, since this date coincides with a public holiday (Saturday) in 2015, the due date for tax has been postponed. as of 30 March 2015 .

As for depositories that transferred income in the form of dividends on shares to Russian organizations in 2014, the rights to which are recorded by these depositories, and did not withhold tax on them, they are required to provide information on such payments in tax authorities until 31.01.2015 ( h. 3).

Date of receipt of income in the form of dividends received in non-cash form

Clause 4 of Art. 271 of the Tax Code of the Russian Federation(recall that this article regulates the procedure for recognizing income under the accrual method) supplemented nn. 2.1... This rule establishes that for income in the form of dividends received in non-cash form, the dates of its recognition are:

• date of receiving real estate on the deed of transfer or other document on the transfer (confirming the transfer) of this property;
• date of transfer of ownership of other property (including securities).

Dividend Income Rate

From 01.01.2015, the income tax rate on income received in the form of dividends from Russian and foreign organizations has increased Russian organizations, from 9 to 13%. In addition, the new tax rate applies to income in the form of dividends on shares, the rights to which are certified by depositary receipts. Corresponding adjustments were made in nn. 2 p. 3 art. 284 of the Tax Code of the Russian Federation.

(Changes applied laws no.420-FZ and № 366-FZ.)

Procedure for calculating tax and advance payments

By general rule set out in clause 2 of Art. 286 of the Tax Code of the Russian Federation, advance payments of income tax are transferred based on the results
I quarter, half a year and nine months, plus monthly payments within each quarter. However, an organization may voluntarily switch to paying monthly advance payments based on actual profits. In this case, the reporting periods will be recognized as a month, two months, three months, etc. until the end of the calendar year. The organization must notify the tax authority of this no later than December 31 of the year preceding the tax period in which the transition to this system payment of advance payments.

If the organization wants to return to the general procedure for making advance payments, it will be able to do so only from next year. At the same time, before making changes to clause 2 of Art. 286 of the Tax Code of the Russian Federation, which entered into force on 01.01.2015, the aforementioned norm did not contain provisions obliging to notify the tax authority of the reverse transfer before the beginning of the tax period. Now this gap has been eliminated, and this obligation is directly spelled out in the law.

In addition, it should be borne in mind that when a taxpayer, who calculated monthly advance payments based on the actually received profit, switches to pay monthly advance payments during the reporting period, the amount of the specified monthly payment to be paid in the first quarter of the tax period is assumed to be equal to one third of the difference between the amount advance payment, calculated based on the results of nine months, and the amount of the advance payment calculated based on the results of half a year of the previous tax period.

(Changes applied Law no.366-FZ.)

Down payments and trade fee

On the territory of Moscow, St. Petersburg and Sevastopol, the trade tax may be introduced no earlier than July 1, 2015, in other territories - only after the adoption of the corresponding federal law ( paragraph 4 of Art. 4 of Law no.382-FZ).

Note that the sums trade tax organizations are not taken into account in expenses for tax purposes in accordance with clause 19 of Art. 270 of the Tax Code of the Russian Federation... However, they have the right to reduce the amount of income tax (advance payment), calculated based on the results of the tax (reporting) period, credited to the consolidated budget of the constituent entity of the Russian Federation, which includes municipality, in which the specified fee is established, for the amount of the trade fee actually paid from the beginning of the tax period to the date of tax payment (advance payment). This is stated in clause 10 of Art. 286 of the Tax Code of the Russian Federation... Note that the provisions of this provision do not apply if the taxpayer has not submitted a notice of registration as a trade tax payer.

Operations with securities

V Chapter 25 of the Tax Code of the Russian Federation introduced a new Art. 299.5, which establishes the procedure for determining the income and expenses of issuers of Russian depositary receipts. The peculiarities of taxation of transactions with depositary receipts and represented securities are reflected in the following norms: clause 2 of Art. 275, clause 8 of Art. 280, nn. 2 p. 3 art. 284, Art. 299.5, Clause 2.2 of Art. 309 of the Tax Code of the Russian Federation.

The procedure for determining the price of a security has been clarified ( Art. 280 of the Tax Code of the Russian Federation). According to nn. 2 p. 11 of this provision, in the event of a transaction with circulating securities through a Russian or foreign trade organizer, for tax purposes, the actual price of sale (acquisition) or other disposal of securities is recognized.

If a security is received by a taxpayer free of charge or is revealed as a result of an inventory, its value for tax accounting purposes, including in the event of subsequent sale (disposal), is determined based on the market (estimated) value established in accordance with Art. 280 of the Tax Code of the Russian Federation (h. 7 art. 329 of the Tax Code of the Russian Federation).

From 01.01.2015, when selling securities, the expense is recognized as the purchase price of the sold securities, calculated taking into account the method of accounting for securities chosen by the taxpayer - FIFO or at the unit cost. The LIFO method will not be applied ( h. 3 tbsp. 329 of the Tax Code of the Russian Federation).

In addition, the Tax Code of the Russian Federation has been supplemented by the rules governing the procedure for taxation of securities in the event of partial repayment their par value during the circulation period ( clause 3 of Art. 271, nn. 7 p. 7 art. 272, Art. 280 of the Tax Code of the Russian Federation).

(Changes applied Law no.420-FZ.)

On preferential taxation regimes

V article 284 of the Tax Code of the Russian Federation defined by tax rates, new norms have been introduced - p. 1.7 and 1.8 ... In addition, there appeared new article - 284.4 ... According to the provisions of these legal norms, it is established zero income tax rate to be credited to federal budget... In addition, reduced limit tax rates paid to the budgets of the constituent entities of the Russian Federation:

• for FEZ participants - no more than 13.5%;
• for residents of OECD territories - no more than 5% during the first five years and no more than 10% during the next five tax periods.

For selected categories taxpayers are provided with the possibility of making advance payments to the budget based on the results of the first quarter, six months and nine months without monthly advance payments (clause 3 of article 286 of the Tax Code of the Russian Federation).

In accordance with Federal law dated November 29, 2014 No. 377-FZ, the territory of the Republic of Crimea and the federal city of Sevastopol is recognized as such.

Legal regime of the OECD territories in the Russian Federation, measures state support and the procedure for carrying out activities in such territories are determined by the Federal Law of December 29, 2014 No. 473-FZ.

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

New tax return

Adjustment of the tax base taking into account the mistakes 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 appeared new line 400 "Adjustment of the tax base for identified errors (distortions) related to previous tax periods, which led to excessive tax payment." 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 have led to an overpayment in the current tax (reporting) period are identified, the taxpayer has the right to adjust the tax base and recalculate the current tax. 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 January 30, 2015 N 03 -03-06 / 1/3583, dated 04.11.2014 N 03-03-06 / 1/62348, dated 17.10.2013 N 03-03-06 / 1/43299).

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

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

If the period to which the previously unrecorded expenses belong, or the overly reflected income is known, it is necessary to fill in line 400 of Appendix No. 2 to Sheet 02 with a breakdown into three previous year(lines 401 - 403). If expenses go beyond 3 years preceding the reporting year, they cannot be taken into account when calculating income tax.

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

The introduction of special lines in the declaration will help auditors keep track of such expenses in a timely manner. In this way, tax control behind the "past" expenses and incomes increases, and they can no longer be lost among other costs.

If losses of past years, the period of occurrence of which are 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, the incomes of previous years with an unknown period of origin revealed in the reporting (tax) period 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 submit an updated tax return for past periods, it is necessary that:

• the revealed inaccuracy corresponded to the concept of an error;
• there was an overpayment of tax for the previous period.

If the 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, you should draw up an updated declaration for 2014, 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 documents to be recognized in January, you must have arguments. For example, late arrival of the document, confirmed by a mark on the mail envelope.

Operations with securities that are not traded on the organized securities market (Sheet 05)

Recall that since 2015, amendments have been made to article 280 of the Tax Code of the Russian Federation. Income (expenses) from transactions with circulating securities are taken into account when forming the tax base in the generally established manner.

The tax base for transactions with securities not traded on the organized securities market is determined separately from the general tax base. Therefore, the new Sheet 05, applicable 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 case of assignment by a taxpayer - seller of goods (works, services) of the right to claim a debt to a third party, the due date of which has come, are included in non-operating expenses in full as of the date of assignment of the right of claim (Article 279 of the Tax Code of the Russian Federation).

In Appendix No. 3 to Sheet 02, the proceeds and expenses from the exercise of the right to claim a debt after the due date of payment are not shown. They admit 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, ordinary taxpayers who pay dividends to their participants (Russian organizations and individuals - residents of the Russian Federation) are taxed at the rate of 13% (previously 9%). If the founders are foreigners (not residents), the rate is applied taking into account international agreements when the founder confirms his residence 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 - decoding of the amounts of dividends (percent)".

V new declaration on income tax Section A of Sheet 03 has undergone some changes. 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 an organization paying dividends, in addition to Sheet 03 (Sections A and B), must include in the tax return for the 1st quarter of 2015 Subsection 1.3 of Section 1 of Sheet 01.

Sheet 03 is given for reporting period in which the actual payment of income to the founder took place. If the decision on the distribution of profits is made in March (1st quarter), and the payment occurred in April (2nd quarter) Sheet 03 is submitted as part of the reporting for the half year.

New Appendix No. 2 "Information on the income of an individual paid to him by a tax agent from operations with securities, operations with financial instruments of forward transactions, as well as when making payments on securities of Russian issuers" is not submitted as part of quarterly reports, but is compiled only for 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) Russian companies... Shares of LLC are not securities.

According to the clarifications 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 within the framework of 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 the said organization in the form and in the manner prescribed 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 closely at the lines of Sheet 03, then there is a mention of the amount of dividends paid to individuals. Therefore, in this situation, some demands can be expected from the tax authority. The main thing is to have all the documents justifying the timely withholding personal income tax when paying income to the founder, as well as a 2-NDFL certificate.

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

Federal Law of 03/08/2015 N 32-FZ made further changes to article 269 of the Tax Code of the Russian Federation, which regulates the recognition in expenses in the form of interest under loan (credit) agreements. The rules for tax accounting of interest on debt obligations were adjusted, and backdating from January 1, 2015. And some amendments affect the size tax liabilities for income tax for 2014.

As a reminder, since January 1, 2015, Article 269 of the Tax Code of the Russian Federation has been revised. The main innovation consists in the actual abolition of rationing for the purpose of taxation of profit on interest on loans and borrowings.

The only exceptions are debentures recognized controlled transactions... (What transactions are recognized as controlled - see. methodological materials to the seminar or an article posted on the website of Pravovest Audit LLC Which 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 market interest of interest, established provisions Section V.I of the Tax Code of the Russian Federation "On Interdependent Persons".

In this case, taxpayers - participants in controlled transactions have the right to recognize:

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

If the interest on debt obligations does not fit into these parameters, then organizations will have to apply the rules of ABC.4, clause 1.1. Art. 269 ​​of the Tax Code of the Russian Federation and to prove the marketability of the rate using not simple methods of justifying the price from Chapter 14.3 of the Tax Code of the Russian Federation (see Art. 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 of 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 clause 1.2 of Art. Tax Code of the Russian Federation to any controlled transactions, and not only to transactions with the participation of banks (as it was before).

• For liabilities denominated in rubles, the refinancing rate was changed to the key rate.

At the moment, the key rate (17% from 16.12.2014, 15% from 02.02.2015, 14% from 16.03.2015, 12.5% ​​from 05.03.2015, 11.5% from 16.06.2015) is significantly higher than refinancing rate (8.25%), which has not changed since 14.09.2012.

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

So, 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% key rate TSB RF; (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 of 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 on trade in goods of the world exchange trading, transactions with foreign subsidiaries and parent companies, transactions with offshore companies listed by the RF Ministry of Finance).
• From January 1, 2016, for all, without exception, controlled transactions on 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 was increased.

Clause 2 of Art. 2 of Law No. 32-FZ limit value interest to be included in corporate income tax expenses in the period from December 1 to December 31, 2014 is assumed to be equal to the interest rate established by the 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, for ruble liabilities to recognize more expenses for December 2014 for profit tax purposes (the limit for December 2014: it was 8.25% x 1.8 = 14.85%, now it is 8 , 25% x 3.5 = 28.875%.).

Those who are late to do so before submitting their 2014 tax return may submit a revised tax return.

• Adjusted the amount of interest on controlled debt included in income tax expense for the period from 1 July 2014 to 31 December 2015.

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

• First, the amount of controlled debt, expressed in foreign currency, is determined at the rate of the Central Bank of the Russian Federation as of the last reporting date of the relevant reporting (tax) period, but not higher than the rate established by the Central Bank of the Russian Federation as of July 1, 2014; As a reminder, as of 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 quantity equity capital as of the last day of each reporting (tax) period is determined without taking into account the corresponding positive (negative) exchange rate differences arising from the revaluation of claims (liabilities) denominated in foreign currency due to changes in official rates foreign currencies to the Russian ruble, established by the Central Bank of the Russian Federation, from July 1, 2014 to the last date 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 respect of transactions between related parties that are not recognized as controlled?

The lecturer drew attention to the letter of the Ministry of Finance of Russia dated 08/12/2014. No. 03-01-18 / 40266.

According to these explanations, 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 in relation to transactions between related parties can be applied 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 recalled that since 2015, the concept of “sum differences” has been excluded from the Tax Code of the Russian Federation. 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 norm. Taxpayers under contracts in c.u. concluded before January 1, 2015 will continue to take into account the difference in amount in the old manner, and for contracts in c.u. prisoners from January 1, 2015 will apply the new rules.

There is ambiguity in this wording. 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 addendum to the 2014 contract was concluded in 2015? Is this 2015 deal? What should an accountant do in such a situation - apply the rules of 2015 or 2014?

The letter of the Ministry of Finance of Russia dated March 30, 2015 N 03-03-06 / 1/17387 explains that the Tax Code of the Russian Federation does not establish the specifics of using 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 legislation of the Russian Federation used in the Tax Code of the Russian Federation are used in the same meaning in which they are used in these branches of legislation, unless otherwise provided by the Tax Code of the Russian Federation.

Considering the above, the concept of "transaction" is used by the Tax Code of the Russian Federation in the meaning in which this concept is applied by the civil legislation of the Russian Federation, in accordance with which transactions are recognized as actions of citizens and legal entities aimed at establishing, changing or terminating civil rights and responsibilities (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 considered in income (expenses) for tax purposes income (expenses) in the form of a sum difference.

The lecturer advised in difficult cases (prolongation of the contract, conclusion of an additional agreement, etc.) to determine whether an old deal is taking place or a new one has been concluded, to 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. Here it must be remembered that for each type of contract there is a certain set essential conditions.

CHANGES IN RECOGNITION OF SPECIFIC EXPENSES

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

• Method write-off of inventories 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 clause 8 of Article 254 of the Tax Code of the Russian Federation.

• Low-value inventories can be accounted for in expenses in parts

Amendments were made to article 254 of the Tax Code of the Russian Federation. Taxpayers have the opportunity to write off in parts 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.

Depreciable property is now recognized as property with a maturity useful use more than 12 months and initial cost more than 40,000 rubles. The cost of low-value property is included in material costs in full as it is put into operation.

Using the partial write-off method cost of inventories will allow you to keep tax records similar to the procedure established by the Methodological Guidelines for the accounting of a special instrument, 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 affected organizations that purchase special equipment. Other assets worth up to 40,000 rubles. per unit (inexpensive equipment, computers, etc.), the vast majority of taxpayers are written off at the same time in both accounts.

• fixed assets and depreciable property will be considered property worth more than 100 thousand rubles (and not from 40 thousand, as now),
• organizations with an income of up to 15 million rubles will be entitled to pay only quarterly advance payments of income tax based on the results of the reporting period. a quarter (and not until 10, as now),
• the criteria for revenue for the purpose of making advance payments for newly created organizations are increased by 5 times.

• The cost of the property received free of charge is recognized as an expense

According to current order an organization that has received property free of charge includes its value in non-operating income (clause 8 of article 250 of the Tax Code of the Russian Federation). However, until 2015, upon the subsequent sale of such assets or write-off for production, it is not entitled to recognize their cost as an expense.

The exceptions were assets discovered in the course of the inventory, as well as materials obtained during the dismantling or disassembly of fixed assets being decommissioned. 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: market value The organization has the right to include materials received free of charge in material costs on the date of sale or transfer to production.

The amendments made do not affect the tax accounting procedure for property received free of charge from the parent or subsidiary or a founder who is an individual with a share of participation in the authorized capital of more than 50% (subparagraph 11, paragraph 1 of 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 (paragraph 3.4, paragraph 1, article 251 of the Tax Code of the Russian Federation).

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

• Property reconstructed over 12 months used in production activities, can be amortized

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

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

• Dismissal compensation is included in the expense

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

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

Recall that previously there was uncertainty about the compensation paid to an employee upon dismissal by agreement of the parties. So, the Ministry of Finance allowed to include these payments in the expense (letter dated 09.10.2014 N 03-03-06 / 1/50735). But from the letter of the Federal Tax Service dated 07.28.2014. N GD-4-3 / 14565 followed that in order to include compensation in the flow rate, it must be of a production nature.

The amendments established that dismissal compensation, 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 the year

Supplemented paragraph 24 of Article 255 of the Tax Code of the Russian Federation. Since 2015, taxpayers have the right to form not only reserves for upcoming payment holidays to employees and (or) for the payment of annual remuneration for length of service, as well as a reserve for the results of work for the year (for an annual bonus).

At the end of the seminar, the lecturer, Olga Viktorovna Novikova, head of the consulting company PRAVOVEST Audit, mentioned several recent clarifications of the Ministry of Finance of Russia on the most pressing situations:

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

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

It is accompanied by supporting documents confirming the use of the specified transport for travel to the place of business and back ( waybill, bills, receipts, cashier's checks and 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 testify to the fact that the employee is on the way to the place of business trip and back.

A service note is not a supporting document confirming the use of personal transport to travel to the place of business and back.

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

Attention is drawn to the fact that facsimile, electronic copy, or otherwise reproduction of the head's signature upon receipt of documents that have financial implications, 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 12.02.2015 N GD-4-3 / [email protected](together with the Letter of the Ministry of Finance of Russia dated 04.02.2015 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 albums of unified forms of primary accounting records.

Primary developed by the taxpayer accounting documents can consist of both required details, and from the required and additional details.

Errors in primary accounting documents that do not prevent the tax authorities from conducting tax audit identify the seller, the buyer of goods (works, services), property rights, the name of goods (works, services), property rights, their value and other circumstances of the documented fact of economic life, which determine the application of the appropriate taxation procedure, are not grounds for refusing to accept the corresponding expenses to reduce 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.

What will be the income tax in 2015 depends on the final financial results activities of the organization. Tax is charged on the profit that the company has received, that is, on the difference between income and expenses. The income tax rate in 2015 has not changed, but there are many other amendments. Let us 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, as well as foreign legal entities who work in Russia through permanent establishments or simply receive income from a source in the Russian Federation. In addition, payers corporate income tax in 2015 are foreign firms recognized as tax residents of the 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

The main income tax rate in 2015- twenty%. Of these, 2% - to the federal budget, 18% - to the budget of the constituent entity of the Russian Federation. The legislative bodies of the constituent entities of the Russian Federation can lower the tax rate for certain categories of taxpayers, but not more than up to 13.5%.

Besides the main corporate income tax rates in 2015 The Tax Code establishes special rates of income tax for legal entities:

• 9% - income in the form of interest on some municipal securities (subparagraph 2 of paragraph 4 of 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 implementation of international transport (subparagraph 2 of paragraph 2 of 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 (subparagraph 2 of paragraph 3 of Article 284 of the Tax Code of the Russian Federation), as well as income in the form of dividends received on shares, the rights to which are certified by depositary receipts (subpara. 3 clause 3 of 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 of clause 4 of 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) RF), income of foreign organizations not related to activities in the RF through a permanent establishment, with the exception of income subject to other tax rates (clause 1, clause 2, article 284 of the RF Tax Code);
• 30% - profit on securities (excluding income in the form of dividends) issued by Russian organizations, the rights to which are recorded in custody 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 declaration 2015

The tax period is the period after which the process of forming the tax base is completed, and 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 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 declaration for 2015 filled in and submitted to the tax office in the form approved by the order of the Federal Tax Service of Russia dated 26.11.2014 No. ММВ-7-3 / 600@.

Changes in income tax in 2015

Exclusion of 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 accounting policy, you must choose any other method - FIFO, at the average cost or at the cost of a unit of stock(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. From 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 loans and borrowings is not standardized. Another important change in software 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). Secondly, controlled debt front 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 it is now possible to write off the cost of tools, inventory, overalls and other non-depreciable property 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 commission from 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 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 inspectorate (paragraph 2 of Article 286 of the Tax Code of the Russian Federation).

Change in the accounting treatment for foreign exchange differences. Since 2015, there are no more sum differences in tax accounting. If under the contract the obligation is expressed in currency, and settlements in rubles, then the arising differences will be called exchange rate differences, as in accounting (paragraphs 11, 11.1 of Article 250, subparagraphs 5, 5.1 of paragraph 1 of Article 265, paragraph 8 of Article 271, paragraph 10 of Article 272 Tax Code of the Russian Federation).

The ability to amortize assets during a lengthy renovation. Companies have the right to continue to amortize 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 the fact that starting this year, companies have the right to write off any severance pay when employees are fired, regardless of what they are established by: labor 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 at a time from the assignment of the right to claim a receivable, 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 at the end 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 nine months of last year, it is necessary to deduct the advance payment for the six months 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 the rate of 13 percent. In 2015, the corporate income tax rate the income of Russian companies in the form of dividends increased from 9 to 13 percent. Dividends received foreign companies, are taxed at the same rate - 15 percent (subparagraph 2 of paragraph 3 of article 284 of the Federal Law of November 24, 2014 No. 366-FZ).

The recipients of dividends must pay the tax themselves, if the payer has not done so. And one more change concerning income tax in 2015... The recipients of dividends must pay the tax themselves, if the payer has not done so (Article 3 of the Federal Law of 23.06.14 No. 167-FZ). The date of receipt of income in the form of non-cash dividends has also been clarified. As a general rule, dividend tax is withheld by the company that is the source of payment. But when issuing property, this is impossible. Therefore, the tax is paid by the company that received the dividend. Income must be taken into account on the date of the deed of transfer - 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 trade fee. Organizations that pay a trade tax from July 1, 2015 (for example, in Moscow) have the right to reduce the advance payment or annual tax by the amount of the paid fee. To do this, the company must submit to the inspectorate a notice of the transition to payment of the trade tax (clause 10 of Article 286 of the Tax Code of the Russian Federation).

The Tax Code is periodically undergoing changes with regard to rates, methods of calculating the tax and the taxable base. So what interesting has the legislation prepared for us for the new tax period? Should businessmen be afraid that the state will need to give more of its profits, especially in a crisis? What will be the income tax rate for 2015?

Who should pay income tax and who shouldn't?

The tax is paid by organizations that are on general taxation, namely:

1. Russian organizations legal forms as CJSC, LLC, OJSC
2. Foreign companies or their representative offices that generate income on the territory of the Russian Federation.

The following categories are exempt from tax:

1. Firms that have special taxation conditions, such as STS, UTII, ESKhN.
2. Organizations that pay gambling tax.
3. Companies that carry out activities for the preparation and organization of the FIFA World Cup.
4. Organizations participating in the state project of the Skolkovo Innovation Center.

Tax calculation method!

To calculate the tax base from which the income tax will be taken, it is necessary to determine in what way that same profit will be formed.

Generally speaking, profit is derived from income minus expenses. For more details on the sections that should be included in the calculation of income and expenses, see article 315 of the Tax Code.

The tax base is calculated using 2 methods. These methods reflect the receipts of cash flows in specific periods. For more details, see Articles 27121 272, 273 of the Tax Code.

1. Accrual method, which consists in displaying income and expenses in the period when they arose. Actual receipts are not taken into account here financial flow or expense.
2. Cash accrual method, which confirms only real receipts or financial outflows recorded at the cash desk.

Will the income tax rate change in 2015?

The income tax rate in 2015 will not change compared to 2014. Total rate will remain the same at 20%. The tax rate may vary slightly depending on the region of residence.
The fact is that the collection of 20% consists of two parts intended for different budgets: federal and municipal. The state takes 2%, and the municipality takes 18%. With a loyal policy towards the business of local governments, the income tax rate in 2015 can be lowered, but not lower than 13.5%. Therefore, in different regions, income tax can fluctuate from 15.5% to 20%.

Special income tax rates!

Special preferential rates are imposed on the following types income:

- 15% are taxed on income received from the accrual of interest on securities of federal and municipal significance.
- 10% tax for foreign companies carrying out international transport.
- 13% tax on dividends received by Russian firms from the activities of both Russian companies and foreign ones. The rate in 2015 increased from 9 to 13%
- 0% rate on the profit of the Central Bank of the Russian Federation, educational and medical institutions.

When is tax paid?

Since 2015, the form of the income tax return has changed.
She surrenders to the tax authorities within 28 days. after the close of the tax period. Also, for some categories, you can submit reports after 4 months, 6 months, 9 months, or monthly.

The state understands the current difficult economic situation, therefore it allows business to survive and does not aggravate its situation by raising taxes. So pay your taxes and live in peace.

The procedure for recognizing income and expenses in tax accounting in the form of interest on continuing loan agreements and other similar agreements for a long time remained controversial and controversial.

From January 1, 2014 by the Federal Law of December 28, 2013 No. 420-FZ "On Amendments to Article 27.5-3 of the Federal Law" On the Securities Market "and parts one and two of the Tax Code Russian Federation"(hereinafter - Law No. 420-FZ) amendments have been made to clause 6 of Article 271 of the Tax Code of the Russian Federation and clause 8 of Article 272 of the Tax Code of the Russian Federation. Now, an unambiguous procedure has been established for determining income and expenses in the form of interest on continuing loan agreements and other similar agreements.

Clause 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 by 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 corresponding expenses at the end of each month of the corresponding 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 term of their payment provided for by the agreement, if the term of its validity falls on more than one reporting (tax) period.

Also, Law No. 420-FZ, effective January 1, 2015, essentially abolishes cost rationing 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 respective income.

But on debt obligations arising from controlled transactions, income (expense) will be recognized as the percentage calculated based on the actual rate, taking into account the provisions sect. V.1Tax Code on controlled transactions.

An exception is when a bank is one of the parties to such a transaction. In this case, the taxpayer has the right:

• to recognize as income the percentage calculated on the basis of the actual rate if it exceeds the minimum value of the established interval of limit values;
• to 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 interval of limit values.

At the same time, for ruble-denominated debt obligations, this 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 rate offers (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 at the seminar, they remembered which transactions are controlled.

In accordance with article 105.14. Of the Tax Code of the Russian Federation, controlled transactions are transactions between related parties. Interdependent persons, in accordance with the definition given in clause 1 of Article 105.1 of the Tax Code of the Russian Federation, can influence the conditions and (or) the results of transactions made by these persons, and (or) economic results 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 parties are equated to transactions between independent parties 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 on the sale of goods (performance of work, provision of services) between related parties with the participation of formal intermediaries.

According to the Department of Tax and Customs and Tariff Policy of the Ministry of Finance of the Russian Federation, such transactions cannot be automatically (without analyzing the functions and risks taken by these persons, as well as the assets they use) 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. Considering the above, the above transactions are considered controlled. regardless of the amount income received from such transactions in the corresponding 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 received losses to the future in order to reduce the tax base for income tax. Until now, this paragraph has been about 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 past losses cannot be taken into account at the end of the reporting period. Let us remind you that according to Art. 285 of the Tax Code of the Russian Federation, the tax period for income tax is a calendar year, and the reporting periods are the first quarter, six months and nine months of the calendar year. The reporting periods for taxpayers calculating monthly advance payments based on the actual profit received are one month, two months, three months, etc. before the end of the calendar year.

It has now been clarified that, after all, according to the results of the reporting period, these losses can already be taken into account. 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 dated 01.16.2013 No. 03-03-06 / 2/3, dated 03.08.2012 No. 03-03-06 / 1/382). Amendments to Article 283 of the Tax Code of the Russian Federation entered into force on January 1, 2014.

We remind you about special requirements in the order of storage of documents confirming the amount of the loss. We must keep the primary documents for the entire period of transferring the loss and for another 4 years after the end 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 income from this activity:

• or will be received in the following periods;
• or not 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 was received at the same time. The main thing is that the expenses are carried out within the framework of the activities for which it is supposed to receive income, and meet the criteria set forth in paragraph 1 of Article 252 of the Tax Code of the Russian Federation.

Thus, the costs of the taxpayer 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 05.09.2012 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, it is impossible to 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 the expenses were incurred, a loss occurs, its amount can be transferred to the future (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 were incurred, for example:

• expenses in the form of the cost of goods purchased for resale are recognized simultaneously with the proceeds from their sale (paragraph 1 of Article 268, Article 320 of the Tax Code of the Russian Federation);
• direct costs of 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 at office audit loss-making declarations, the IFTS has the right to require you to provide explanations justifying the amount of the resulting loss (paragraph 3 of Article 88 of the Tax Code of the Russian Federation).

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

• to conduct an on-site tax audit of your organization (clause 2 of Appendix 2 to the Order of the Federal Tax Service of 05/30/2007 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 17.07.2013 No. AS-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 past tax (reporting) periods are identified, in cases where it is impossible to determine the period of errors ( distortions), as well as in cases where the mistakes (distortions) have led to excessive tax payment.

On the basis of clause 1 of Art. 11 of the RF Tax Code, the institutions, concepts and terms of civil, family and other branches of RF legislation used in the RF Tax Code are used in the same meaning 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 Regulation on accounting "Correction of errors in accounting and reporting" PBU 22/2010, approved by Order of the Ministry of Finance of Russia dated June 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, revealed as a result of obtaining new information, which was not available to the organization at the time of reflection (non-reflection) of such facts of economic activity.

In more detail, the issue of making changes to accounting and tax accounting will be considered within the framework of the seminar "Accounting Errors: Identifying and Correcting", which will be held on June 26, 2014.

The seminar will also cover the following issues:

Application of FRT

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

UPD (with the status "1" - invoice and transfer document) can be used by the buyer at the same time for the purpose of accounting, the calculation of income tax, as well as the 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 FRT to confirm the expenses of taxpayers", the tax authorities confirmed the right to use the FRT to confirm expenses when calculating income tax.

The composition of the mandatory details of the FRT proposed by the Federal Tax Service of Russia for use by business entities meets all the requirements of Federal Law No. 402-FZ dated 06.12.2011 "On Accounting", presented to the primary accounting document. Therefore, 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 entertainment expenses

In the Letter of the Ministry of Finance of Russia dated April 10, 2014 No. 03-03-RZ / 16288, a simplified procedure for confirming entertainment expenses is determined.

Since, in relation to entertainment expenses, Chapter 25 of the Code does not provide for a specific list and forms of primary documents confirming these expenses, any primary documents confirming the validity and production nature of the expenses incurred can serve to confirm them for the purpose of taxation of profits.

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

Income tax innovations that come into force on 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 of claim to a third party, which was made after the due date of payment provided for by the agreement on the sale of goods (works, services), is accounted for as a lump sum on the date of assignment of the right of claim (paragraph 2 of Article 279 of the Tax Code of the Russian Federation);
• the taxpayer will be able to write off the value 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 special order 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 of the Russian Federation, Part 4 of Article 316 of the Tax Code of the Russian Federation, etc.); Income (expenses) in the form of a difference in sum, incurred by a taxpayer under transactions concluded before January 1, 2015, are accounted for for tax purposes of organizations' profits in accordance with the procedure established prior to the entry into force of this Federal Law.
• taxation does not apply the LIFO method (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.). subn. 3 p. 1 art. 268 of the Tax Code of the Russian Federation, etc.).

Federal Law of 02.04.2014 N 52-FZ "On Amendments to Parts One and Two of the Tax Code of the Russian Federation and legislative acts Of the Russian Federation "amendments were made to improve tax administration.

For example, the obligation of taxpayers to inform 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 canceled.

Questions

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

Employees of accounting services have a lot of questions in connection with the release of two new documents concerning the management of cash transactions.

The Ministry of Justice registered in just a few days new order conducting cash transactions, and the Central Bank published it no less quickly. The procedure entered into force on June 1, 2014 (instruction of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U). From the same date, new rules for cash payments begin to operate (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. The new forms of the primary cash register have not been approved, so the old ones must be used.

Let's briefly dwell on the main changes:

• a simplified procedure for conducting cash transactions has been established individual entrepreneurs and small businesses,
• When determining the limit on the balance of cash, 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 valid 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 12.10.2011 No. 373-P, the second method for determining the limit of the cash balance (based on the volume of cash ), could be used by organizations that did not have cash receipts,
• Limits and goals for cash withdrawal are set Money from banks.

It is sometimes difficult for a taxpayer to deal with domestic tax legislation... And when in relation controversial issue completely different, conflicting opinions are expressed, 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 the resolution of disputes, where these disputes should not exist.

The letter of the Federal Tax Service dated November 26, 2013 No. GD-4-3 / 21097, together with the Letter of the Ministry of Finance of Russia dated November 7, 2013 No. 03-01-13 / 01/47571 "On the Unified Law Enforcement Practice for Taxes" is intended to solve these painful problems.

At the end of 2013, the Ministry of Finance and the Federal Tax Service acknowledged that if their written explanations on taxation issues are not consistent with decisions, decrees, information letters of the Supreme Arbitration Court, as well as decisions, decrees, letters of the RF Armed Forces, the tax authorities, when exercising their powers, should be guided by these acts and letters from the courts.

The perennial problem with accountable amounts that were 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 on account for which the employee did not report are subject to personal income tax.

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

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

Within the framework of the Round Table June 26, 2014"Accounting errors: we identify and correct"

The following issues will also be considered:

1. How to correct CPD as a result of receiving new information.
2. How to correct CPD when errors are detected.
3. How to correct the CPD when receiving documents later.

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

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