Organizations located in places located at a considerable distance from public transport stops, as a rule, provide transportation of employees to and from work by corporate transport.
The position of the tax authorities today is as follows.
If employees are unable to travel to and from work public transport, the amount of payment by the organization for the travel of employees from the place of work to the place of residence cannot be recognized as the economic benefit (income) of the employee and, accordingly, be subject to personal income tax (Letter of the Ministry of Finance of Russia of December 24, 2007 N 03-04-06-02 / 226).
Payment for the cost of transporting employees to and from the place of work will be recognized as income of the employee only if the employees have the opportunity to get to the place of work by public transport.
Accordingly, if the place of work can be reached by public transport, payment by the employer of the cost of travel of employees should be subject to personal income tax (Letters of the Ministry of Finance of Russia dated 17.07.2007 N 03-04-06-01 / 247, dated 04.12.2006 N 03-03-05 / 21 ).
But there are also more "radical" solutions. So, for example, in the event that the delivery of workers to the place of work and back is provided for by the collective agreement and is carried out third party on the basis of a relevant agreement with an employer acting in their own interests for the purpose of organizing production process, the cost of travel will not be recognized as income of the employee. At the same time, it is not necessary as a condition for exempting the fare from personal income tax that there is no public transport (Decree of 15.04.2008 N F09-2450 / 08-C2 in case N A07-10573 / 07).
If the employer engages a third-party transport organization to deliver employees, then in this case, employees do not receive income subject to personal income tax at all. After all, a third-party transport company provides transport services not to employees, but to the employer himself, any payments to employees related to their travel to the place of work are not made. In turn, the payment by the employer of the cost of the services of transport companies for the delivery of employees to the place of work and back is related to the costs associated with the organization of production activities.

VAT for delivery in the presence of public transport

If employees can get to work (from work) by public transport, tax authorities will insist on the inclusion of shipping costs in the taxable income of employees.
In this case, when calculating personal income tax, you need to determine the amount of income of each individual employee. The employer, as a tax agent, must organize a personalized accounting of the income of employees, the source of which he is. That is, the cost of services rendered in the form of free delivery to and from work should be determined for each employee separately.
Note that income in kind received by employees is subject to personal income tax only if the amount of income received by each employee separately can be determined. Such recommendations are contained in clause 8 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 21, 1999 N 42.
If personalized income accounting cannot be organized, then the organization that is the source of income cannot perform the functions of a tax agent. The point is that in ch. 23 of the Tax Code of the Russian Federation there are no rules for calculating personal income tax in such cases.
The Ministry of Finance of Russia also recognizes the legitimacy of this conclusion. For example, the Letter of the Ministry of Finance of Russia dated April 15, 2008 N 03-04-06-01/86 states that if it is not possible to personify and evaluate the economic benefit received by each employee, income subject to personal income tax does not arise.
At the same time, we consider it necessary to warn that an organization that does not withhold personal income tax from the cost of delivering employees, referring to the lack of personalized accounting, is not at all immune from claims from the tax authorities. The tax authorities in such a situation, as a rule, propose to determine the income of each employee on the basis of the total fare and data from the time sheet or other similar documents. Such a recommendation is contained, in particular, in the Letter of the Ministry of Finance of Russia dated July 17, 2007 N 03-04-06-01 / 247.

Personal income tax from the payment of travel tickets

In some organizations, the social package offered to employees includes payment through the organization of single tickets for public transport.
At the same time, it should be borne in mind that the payment by the organization for the travel of an employee on regular transport is recognized as his income received in kind.
Accordingly, the cost of travel tickets paid at the expense of the organization's funds is subject to personal income tax in the prescribed manner (Letter of the Ministry of Finance of Russia dated August 17, 2007 N 03-04-06-02 / 152).
This rule does not apply only if the work is traveling in nature.

Personal income tax from compensation due to traveling nature of work

According to Art. 168.1 of the Labor Code of the Russian Federation for employees whose permanent work is carried out on the road or has a traveling character, as well as employees working in the field or participating in expeditionary work, the employer reimburses the following related to business trips:
- travel expenses;
- the cost of renting a dwelling;
- additional expenses related to living outside the place of permanent residence (daily allowance, field allowance);
- other expenses incurred by employees with the permission or knowledge of the employer.
It should be noted that at present there are no statutory criteria for classifying certain jobs (positions) as traveling jobs. In this regard, in practice, employers often include in the list of jobs, professions and positions with a traveling nature of work not only those workers who move during the working day between different settlements, but also those who move within one locality. For example, couriers, insurance agents, sales representatives. As the Ministry of Health and Social Development of Russia explained to us, there is nothing illegal in this.
Also, the traveling work traditionally includes the work of drivers in intercity transportation, as well as the work of line workers in railway transport, signalmen, and installers associated with constant traveling within the serviced areas covering a large area.
The condition that the work is traveling in nature must necessarily be included in employment contract(Article 57 of the Labor Code of the Russian Federation).
The amount and procedure for reimbursement of expenses related to business trips of employees, as well as the list of works, professions, positions of these employees are established by a collective agreement, agreements, local regulations. The amount and procedure for reimbursement of these expenses may also be established by the employment contract.
If work individuals due to the position held is traveling in nature and this is established by a collective agreement, agreements, local regulations, then payments aimed at reimbursement by the employer of expenses related to business trips of these employees are not subject to personal income tax (Letter of the Ministry of Finance of Russia dated 08.27.2007 N 03-03- 06/3/14).
Organizations often limit themselves to paying employees whose work is traveling in nature the cost of travel tickets. This can be payment for both single travel tickets and single travel tickets (monthly, quarterly, etc.).
If the work of a particular employee is traveling in nature, then payment for the cost of travel tickets will not be recognized as his income subject to personal income tax (Resolution of the Federal Antimonopoly Service of the Moscow District dated May 27, 2008 N KA-A40 / 4343-08).
And for all other employees (whose work is not classified as traveling), payment of the fare will be recognized as income in kind and, accordingly, subject to personal income tax (Letter of the Ministry of Finance of Russia dated 17.08.2007 N 03-04-06-02 / 152).

personal income tax from workwear

In accordance with Art. 221 of the Labor Code of the Russian Federation at work with harmful and (or) dangerous working conditions, as well as at work performed in special temperature conditions or associated with pollution, employees are issued free of charge certified special clothing, special footwear and other personal protective equipment, as well as washing and ( or) neutralizing means in accordance with standard norms, which are established in the manner determined by the Government of the Russian Federation.
At the same time, the employer has the right, taking into account the opinion of the elected body of the primary trade union organization or other representative body of employees and their financial and economic situation, to establish standards free issuance workers with special clothing, special footwear and other personal protective equipment that improve, compared with standard norms, the protection of workers from harmful and (or) dangerous factors present at the workplace, as well as special temperature conditions or pollution.
In pp. 12 p. 8 of the Regulation on the Ministry of Labor and Social Development Russian Federation, approved by Decree of the Government of the Russian Federation of 04.23.1997 N 480, the Ministry of Labor and Social Development of the Russian Federation, in order to carry out the tasks and functions assigned to it, has the right to approve standard industry standards for the free issue of special clothing, special footwear and other personal protective equipment to workers.
The rules for providing workers with special clothing, special footwear and other personal protective equipment were approved by the Decree of the Ministry of Labor of Russia of December 18, 1998 N 51. In addition, the Decree of the Ministry of Social Development of Russia of December 16, 1997 N 63 approved the Standard Industry Standards for the free issue of special clothing, special footwear and other personal protective equipment.
The Ministry of Finance of Russia, in its Letter of 04.04.2007 N 03-03-06 / 1/214, explained that if special clothing is issued to an employee only for the implementation of production activities and does not become his property, the cost of the specified special clothing issued to employees according to the norms established by the organization cannot be recognized as the economic benefit (income) of the employee and, accordingly, be subject to personal income tax.
In order to avoid claims by the tax authorities, the local act of the organization or the labor (collective) agreement must clearly reflect the fact that the overalls remain the property of the organization. This document must state that overalls are issued to employees for the implementation of production activities, do not become the property of the employee, and after the expiration of its use or when the employee is dismissed, it is returned to the employer.

Note. If the overalls become the property of employees, its value is not subject to personal income tax within the limits established by the organization, taking into account the provisions of Art. 221 of the Labor Code of the Russian Federation.

In this case, if the organization issues overalls in excess of the established norms or not provided for by the norms, its cost is subject to personal income tax.
Note that special clothing is issued according to the standards that the organization can establish independently, based on its own needs for overalls or on the basis of relevant regulatory documents (standard standards).
The norms of free distribution of overalls, determined by the organization independently, cannot be lower than the standard norms established at the legislative level. At the same time, the organization may provide for the issuance of overalls in cases that are not provided for by law (standard norms). The cost of workwear, the issuance of which is not provided for by standard norms, but is enshrined in a local act of the organization or a collective agreement due to production needs, is not subject to personal income tax (Resolution of the Federal Antimonopoly Service of the North-Western District of 20.08.2008 N A56-27963 / 2007).

personal income tax from uniforms

Unlike special clothing, the issuance of uniforms is not provided for by labor legislation.
The difference between uniforms and special clothes is that special clothes are designed to protect employees from harmful factors, while uniforms must contain and bring to the attention of consumers and visitors of the organization visual information about the employee's belonging to this organization.
Most often, uniforms are issued to their employees by chain stores, organizations that provide services to the population (restaurants, cafes, etc.).
In practice, there are two options for issuing uniforms to employees:
1) issuance for wearing only at work (in this case, the ownership of the clothes remains with the organization);
2) transfer for personal permanent use (in this case, the ownership of the clothes passes to the employee).
In the event that the uniform does not become the property of the employee, and he is obliged to use it only at work, and after the expiration of the period of use of the uniform or upon dismissal of the employee, it is handed over to the warehouse of the organization, the cost of clothing is not the income of the employee and, accordingly, is not subject to personal income tax (Letter of the Ministry of Finance of Russia dated February 9, 2007 N 03-04-06-02 / 19).

Note. If uniforms are issued to employees as property, they are recognized as the employee's income received in kind and are subject to personal income tax.

The tax base for income received in kind is calculated on the basis of market prices determined in accordance with Art. 40 (including VAT) and paragraph 1 of Art. 211 of the Tax Code of the Russian Federation.

The gift is subject to personal income tax, depending on who and what gift gave you. You will need to pay personal income tax on your own when receiving a gift of real estate, vehicles, shares, shares or shares from individuals who are not family members or close relatives, or on the basis of tax notice. If the gift is presented by the employer, then he must calculate and withhold personal income tax for you.

1. Taxation of gift income depending on the giver

When determining tax base for personal income tax, all incomes of the taxpayer received by him both in cash and in kind, or the right to dispose of which he has arisen, as well as income in the form of material benefits, are taken into account. In turn, economic benefits in cash or in kind are recognized as income. Thus, the gift meets the characteristics of income for personal income tax purposes (clause 1, article 41, clause 1, article 210 of the Tax Code of the Russian Federation).

1.1. Calculation and payment of personal income tax from a gift received from the employer

By general rule in this case, you have no tax liability. The employer, as a tax agent, must calculate the personal income tax on the value of the gift for you and withhold tax from your income. For example, from a salary (Article 24, paragraphs 1, 2, 4 of Article 226 of the Tax Code of the Russian Federation).

If for some reason the employer cannot withhold tax from you, then he must inform you and the tax authority about this no later than March 1 of the next year. This must also be done if the amount of tax on the value of the gift exceeds 50% of your income from which the tax must be withheld. The report on the impossibility of withholding tax in the form 2-NDFL, among other things, indicates the amount of income from which tax was not withheld, and the amount of unwithheld tax (Article 216, paragraphs 4, 5 of Article 226 of the Tax Code of the Russian Federation).

In this case, you do not need to file a declaration with respect to income in the form of a gift received since 2016, and the tax is paid on the basis of a tax notice sent by the tax authority (clause 4 clause 1, clause 2, 6, 7 article 228, paragraph 1 article 229 of the Tax Code of the Russian Federation, part 8 article 4 of the Law of December 29, 2015 N 396-FZ).

It should be borne in mind that gifts from organizations and individual entrepreneurs (including employers) with a total value of up to 4,000 rubles. behind taxable period(calendar year) are not subject to personal income tax. Therefore, if you received gifts of a lower value during the tax period, then you do not need to pay tax (Article 216, Clause 28, Article 217 of the Tax Code of the Russian Federation).

If the gifts received from the employer during the calendar year cost more than 4,000 rubles, then when calculating the tax, the value of the gifts is reduced by this amount. The tax is calculated according to the formula:

Personal income tax = (value of gifts - 4,000 rubles) x tax rate.

If you actually stay in the Russian Federation for at least 183 calendar days within 12 consecutive months, then you are a tax resident of the Russian Federation and the tax rate is 13%. Otherwise, the tax rate will be 30% (clause 2, article 207, clauses 1, 3, article 224 of the Tax Code of the Russian Federation).

Example. Calculating tax on a gift received from an employer

The employer gave Ivanov M.A. a gift worth 20,000 rubles.

In this case, if the employee is a tax resident of the Russian Federation, the amount of personal income tax payable will be 2,080 rubles. ((20,000 RUB - 4,000 RUB) x 13%).

1.2. Tax exemption for gifts received from family members or close relatives

Any gifts from family members or close relatives are not subject to personal income tax.

The following are recognized as family members and close relatives: spouses, parents and children (including adoptive parents and adopted children), grandfathers, grandmothers and grandchildren, full and half-blooded (having a common father or mother) brothers and sisters (clause 18.1 of article 217 of the Tax Code of the Russian Federation; article 2, paragraph 3 article 14 RF IC).

1.3. Taxation of gifts received from individuals who are not family members or close relatives

Gifts from individuals who are not family members or close relatives are subject to personal income tax only if they are presented (clause 18.1 of article 217 of the Tax Code of the Russian Federation):

Real estate;

Vehicle;

Shares, shares, shares.

Other gifts, whether in cash or in kind, are tax-exempt.

Example. Calculation of tax on a gift received from an individual who is not a relative

Ivanov M.A. received an apartment under a gift agreement from I.V. Petrova, who was not his relative. The cost of the apartment is 3,000,000 rubles. The tax amount will be 390,000 rubles. (3,000,000 rubles x 13%).

2. Submission deadlines tax return And payment of personal income tax with gifts

If you have to pay the tax yourself, then you need to:

Pay income tax to the budget.

The deadline for submitting the declaration is no later than April 30 of the year following the year in which the gift was received. The declaration is submitted to tax office at your place of residence (clause 3, article 80, clause 1, article 83, clause 3, article 228, clause 1, article 229 of the Tax Code of the Russian Federation).

You have the right to attach to the declaration documents confirming the receipt of income under a donation agreement, for example, the corresponding agreement (Letter of the Federal Tax Service of Russia for Moscow dated February 25, 2011 N 20-14/4/017413@).

Note. You can complete the declaration using free program on the website of the Federal Tax Service of Russia.

The tax must be paid no later than July 15 of the year following the year in which the gift was received. You can check the details for paying the tax at your tax office (clause 6, clause 1, article 32, clause 4, article 228 of the Tax Code of the Russian Federation).

If a gift is received, for example, from an employer who has calculated the tax base and the amount of personal income tax, but did not withhold the tax and reported it to the tax authority, you do not need to file a declaration. Personal income tax is payable on the basis of a tax notice sent to you by the tax authority. The deadline for its payment in relation to income (gift) received in 2016 is no later than 01.12.2018. Given that this date falls on a Saturday, you can pay the tax no later than Monday 12/03/2018. For subsequent calendar years, the tax in such cases is payable no later than December 1 of the year following the expired year (clause 7 of article 6.1, article 216, clause 4 of clause 1, clause 6, 7 of article 228, paragraph 1 of article 229 of the Tax Code of the Russian Federation).

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1. Question: The company is a taxpayer on imputed income. Since January 1, 2001, a unified social tax and we are also required to pay social tax. This results in double taxation. Is the requirement of tax authorities to enterprises - payers of tax on imputed income justified?
2. Question: Does the cost of products (works, services) include the costs of telephone services that are not included in the rent under the lease agreement? The landlord issued invoices for MTS and GTS to us, and we paid them.
3. Question: A pharmaceutical company is registered in the city. It has separate subdivisions (pharmacies) in the districts of the region. Where should we pay personal income tax? persons and the unified social tax? At the place of registration of the company or at the location of separate divisions?
4. Question: What should be followed when classifying products as baby food in order to be exempt from sales tax in Moscow? What documents do I need to submit to receive the benefit?
5. Question: What documents, in order to calculate the value added tax, should be guided by when classifying baby food products as goods subject to a reduced (10 percent) VAT rate?
6. Question: Please clarify whether, taking into account changes in registered prices, the balance of a medical product that is not sold by a wholesaler or retailer at the time of the change in the registered price is subject to revaluation.
7. Question: The pharmacy acquired a fixed asset at the expense of the accumulation fund for production activities. What is the procedure for calculating depreciation for tax purposes? Is it right to attribute the amount of accrued depreciation to distribution costs? The position of the tax inspectorate is to charge depreciation at the expense of the fund
8. Question: According to the commission agreement, a pharmaceutical company sells the goods received from the committent and makes settlements within the strictly established time limits, regardless of whether the goods are sold or not. Does the company acquire ownership of the goods at the time of payment to the consignor and the corresponding obligations associated with
9. Question: The pharmacy carries out both ordinary trading activities and commission trade. Under the terms of the commission agreement, the committent reimburses us for all costs associated with the sale of goods. What is the basis for calculating commission trade: tax on road users; maintenance tax
10. Question: Our pharmaceutical company, engaged in the production of medicines, transfers finished products for sale to a wholesale company - a commission agent participating in the calculations, under a commission agreement. Do we think correctly that sales accounts show only amounts Money credited to our account
11. Question: Being drunk, the pharmacy storekeeper dropped and broke several bottles of balm. On this occasion, an act was drawn up. The guilty person agrees with what is stated in the act and contributes money to the cash desk of the pharmacy warehouse. In accounting, a posting is made: D 50 K 73. Could this operation be regarded as tax
12. Question: Our pharmacy paid the company for advertising services. The Regulation on the Composition of Costs, approved by Decree of the Government of the Russian Federation of 05.08.92 N 552, states that for tax purposes, advertising costs are included in the cost of products (works, services) within the limits approved in the prescribed manner (clauses at
13. Question: The head of the pharmacy has a minor child, he divorced his wife. Do I need to take child benefits into account when calculating income tax?
14. Question: Are the sums insured related to an occupational disease paid to a pharmacy employee at the expense of the Social Insurance Fund subject to income tax?
15. Question: How is the accrual and payment of insurance sums reflected in accounting?
16. Question: On the territory of the subject of the Russian Federation, single tax on imputed income. Executive authorities oblige pharmacy enterprises to pay this tax as retail organizations. The pharmacy, in addition to selling medicines and medical supplies, provides paid
17. Q: Are the paid pharmacy referral services subject to sales tax?
18. Question: The pharmacy provides free information and reference services to the population about the availability of medicines in the city's pharmacies. Does the object of taxation on road users arise in this case?
19. Question: What is the tax base for road user tax and maintenance tax housing stock and objects of the socio-cultural sphere for a pharmacy, which, in addition to its main activity in the retail sale of medicines and medical supplies, provides the population
20. Question: Is the cost of paid information and reference services provided by pharmacies to the population subject to VAT?
21. Question: The pharmacy provides paid reference and information services to the population. Should these services be treated as a separate activity and should separate accounting be maintained?
22. Decree of the Moscow Health Committee dated July 27, 2000 N 239-r
23. Question: A commercial pharmacy acquired a production facility under a purchase and sale agreement. For reasons beyond our control, a certificate of state registration of ownership of the premises has not yet been received. From when should we charge depreciation and property tax?
24. Question: The pharmacy rents a room. In the current quarter, a decision was made to buy this premises. 1. At what expense can this redemption be made? 2. Should we formalize the ownership right in this case? 3. Does the cost include fees charged for state registration real estate rights
25. Question: The pharmacy is closed joint stock company. The charter provides for the creation of a reserve fund. Do deductions to the reserve fund reduce the taxable base for income tax. How are accounting operations reflected in the creation and use of a reserve fund to cover losses of the past
26. Question: After the pharmacy purchased a new Pentium computer, it was decided to write off the old one - IBM-PC 286 as a result of complete wear and tear and the impossibility of its further use. How to reflect in accounting a write-off from the balance of a computer that has become unusable? The computer is listed on the balance sheet in the pharmacy as the main
27. Question: The pharmacy has a computer on its balance sheet as a fixed asset. What is the procedure for calculating depreciation for tax purposes? Is it possible to apply the accelerated depreciation mechanism to computers in accordance with paragraph 7 of Decree of the Government of the Russian Federation N 967 of 08/19/1994?
28. Question: In Form 2 of the financial statements of 2000, line 150 indicates income tax and other similar obligatory payments. What is meant by other similar payments? Has anything changed since 1999?
29. Question: Pharmaceutical warehouse, in accordance with the accounting policy, takes into account the proceeds from sales as the buyer pays for the goods. In the 1st quarter, the goods were shipped to the buyer under a delivery agreement with a deferred payment. The agreement provides for the payment of a certain percentage for deferred payment. In the 2nd quarter in accordance with the concluded
30. Question: The pharmacy entered into a contract with a small team of workers to perform certain work. The contractual remuneration was paid at the end of employment, and contributions to the Pension Fund were transferred along with contributions to staff members. On what basis will penalties be calculated?
31. Question: Are there any types of payments to pharmacy employees that are not subject to insurance premiums for compulsory social insurance against accidents?
32. Question: During March 2000, the refinancing rate of the Central Bank changed twice. How, in connection with this, will interest be charged on insurance premiums to off-budget funds?
33. Question: A commercial pharmacy has a vehicle on its balance sheet that is used for production purposes. Gasoline is purchased for cash by an employee using funds issued against a report. Gas station checks are attached to advance reports as supporting documents. Are the amounts of VAT on purchased fuels and lubricants accepted for offset?
34. Question: At the end of the reporting period, the pharmacy has goods subject to VAT purchased before January 1, 2000 and goods purchased after January 1, 2000. What amount (with or without VAT) should be reflected in line 214 of Form No. 1 of the balance sheet and in the calculation of the average annual value of the property?
35. Question: A commercial medical center is a sub-tenant of the premises at the pharmacy, which has the right to sublease this premises in accordance with the lease agreement concluded with the owner of the property. Can the medical center include rental payments for the use of the premises under the contract to the cost of production
36. Question: A wholesale pharmacy warehouse has several branches. Does the cost include the costs of services rendered by the audit firm in compiling the consolidated balance sheet?
37. Question: Does the cost of products (works, services) include the costs of registering a lease agreement?
38. Question: Can it be attributed to distribution costs: the cost of purchasing sanitary and hygienic clothing (robes, slippers); the cost of acquiring laundry detergent that is given to employees to wash these items?
39. Question: In a pharmacy, in accordance with the law, compensation is paid to persons working in areas with harmful working conditions instead of the prescribed milk. Is it legal to attribute the amounts paid to the cost price and should income tax be withheld in this case?
40. Question: In a pharmacy for employees involved in hazardous production, compensation for harm caused to health is provided in the form of free distribution of milk. Is dispensed milk subject to sales tax?
41. Question: Is the cost of overalls issued to pharmacy workers whose work is associated with harmful working conditions subject to income tax?
42. Question: The pharmacy rented a computer from a legal entity. Can the rent be attributed to the cost of production? How will this be reflected in the accounting?
43. Question: A commercial pharmacy rents premises. The landlord issues invoices for public utilities and phone separately. In the act, the tax inspectorate indicated that we unlawfully attribute these payments to the cost price, and blamed us for understating the tax base for income tax. Is it legal?
44. Question: In connection with the different opinions expressed by the executive authorities and in the literature, please clarify the procedure for calculating sales tax on medical devices for which a marginal trade markup is established?
45. Question: Are drugs made in pharmacies subject to sales tax?
46. Question: Our organization has connected to the computer network Internet. How to reflect in accounting operations for connecting and working on the Internet?
47. Question: A pharmacy has a computer on its balance sheet as a fixed asset. How to correctly reflect computer repair operations in accounting?
48. Question: What is the procedure for granting benefits to enterprises that suffered a loss following the results of the previous year? Is quarterly granting possible?
49. Question: The pharmacy made a loss in 1998 in connection with the sale of medical supplies below cost. When calculating income tax, the above loss was adjusted. In this case, is the part of the profit aimed at covering the loss received from
50. Question: The pharmacy transferred money as a charity. Do we have the right in this case to take advantage of the tax exemption when calculating income tax. How long can the benefit be claimed?
51. Question: How to reflect the costs of training and passing the qualifying exam in accounting?
52. Question: The pharmacist of the pharmacy on duty is going on vacation. Do the calculation of average earnings include additional payments for working in multi-shift mode, material assistance?
53. Question: How should the maternity benefit be calculated if another sick leave was submitted within two billing months?
54. Question: After the dismissal of a pharmacy warehouse worker, an accountant discovered that she was undercharged with income tax due to the fact that deductions were made from the salary for a child for 5 months, while the right to deductions had already ceased due to age. What should be done in this situation?
55. Question: Is an employee entitled to an income tax exemption who performed work in a pharmacy for three months under a work contract if the pharmacy company paid for medical services for him?
56. Question: A pharmacist has filed an application, which contains a request to pay him for the services of a dental clinic. How should this be formalized and carried out in accounting?
57. Question: Our company concludes different types of contracts. The resulting profit is subject to income tax at different rates. Separate accounting is maintained. How to divide the amounts of taxes that reduce the taxable base on profits?
58. Question: For which lines in Form No. 2 should exchange rate differences and amount differences be reflected?
59. Question: Pharmacy employees participate in various conferences and seminars. Can the costs of participation in these conferences be attributed to the cost of products (works, services) of the enterprise?
60. Question: A pharmacy company pays for the training of its employees. Should the company's training expenses be included in the employee's total income?
61. Question: A newly formed pharmacy enterprise forms an accounting policy. We want to choose a depreciation method for fixed assets that is different from the linear one. How will this affect taxation (income and property tax)?
62. Letter from the Department of Economic Policy and Development of Moscow, the State Price Inspectorate of Moscow, the Health Committee of Moscow dated 05.11.1999
63. Question: Are the tax authorities entitled to demand payment of a fee for the right to trade from pharmacies if the pharmacies have a license for the right to trade in medicinal products and have accordingly paid the license fee?
64. Question: A wholesale pharmacy warehouse operates under a subcommission agreement. The remuneration of the subcommission agent is the cost of the pharmacy warehouse and, accordingly, reduces the remuneration that the pharmacy warehouse receives from the committent. Is the amount paid to the subcommission agent deducted from the taxable base when calculating the tax on
65. Question: The organization reimbursed its employee for the subscription to specialized literature. Do I need to accrue contributions to the Pension Fund for these payments?
66. Question: An additional agreement to the lease agreement provides for an increase in the amount of rent. Can a tax inspector exclude from production costs the difference between the amount of rent and the price previously set in the contract as unreasonable costs?
67. Question: Is it true that tax inspections cannot check the activity of an enterprise for the current year (for example, now for 1999)?
68. Information letter of the Moscow Health Committee dated October 21, 1999 N 2-12-8681
69. Question: When conducting a comprehensive audit of financial - economic activity CRH control - auditing department of the Financial Department of the district made a remark on the issue of bonuses for employees of the X-ray department involved in the collection and delivery of silver-containing waste. According to the inspectors, in the amount of funds,
70. Question: The Municipal City Children's Multidisciplinary Hospital provides medical services to the population through insurance companies. For the services rendered, insurance companies pay by bank transfer through the RCC. Are these amounts subject to 5% sales tax?
71. Question: Are the funds received by the medical and preventive institution (HPI) (Municipal Central District Hospital) from the insurance company under the agreement on voluntary medical insurance (VHI) subject to taxes?
72. Question: A pharmaceutical company (manufacturing pharmacy) took a loan from its director for production purposes at 12% per annum. Do we have the right to attribute the interest for using the loan to the cost price?
73. Question: By mistake of an accountant, income tax was withheld from an employee of the enterprise in an amount less than it should have been. Three months later, the mistake was discovered. Is it necessary in this case to consider the funds not withheld on time as an interest-free loan received and calculate the material benefit for using these
74. Question: A pharmacy company issued a loan to a pharmacist for one month at his request. How to correctly calculate the material benefit of an employee if during this month there was a change in the refinancing rate of the Central Bank?
75. Question: Our company has completed the operation of exchanging part of its inventories for others. At what cost should the received inventories be taken into account: with or without transportation costs?
76. Question: The company has a car on its balance sheet as part of fixed assets. The battery needs to be changed now. In addition, we decided to install an alarm system. How to reflect these transactions in accounting?
77. Question: According to the accounting policy of a pharmacy, MBP includes items worth up to 100 minimum wages. The cost of the purchased printer without VAT is 8200 rubles, and together with transport costs 8500 rubles. How should it be registered: as a fixed asset or as an IBE?
78. Question: In accordance with the instruction on income tax, capital investments in the amount of not more than 50% of the balance sheet profit are exempted when acquiring fixed assets. At what point does an enterprise become entitled to an income tax relief aimed at financing capital investments?
79. Question: Does a pharmaceutical enterprise have the right to attribute to the cost price the cost of a cotton suit issued to a worker engaged in taking medicinal plant materials? Can an enterprise, at the expense of the cost price, issue a second suit to an employee if the overalls issued to the employee have become unusable before
80. Question: Are the costs of paying for information services included in the cost of products (works, services) for tax purposes, including reporting period to which they relate, or should these costs be included in the cost at the time of their payment? How is the act of acceptance and transfer of information services drawn up in order to
81. Question: Can an enterprise give an accountable person an amount exceeding 10,000 rubles for household expenses? Have we violated size limit cash payments between legal entities if an amount exceeding 10 thousand rubles was spent by an accountable person at a wholesale base for the purchase of material
82. Question: Is it legal to issue funds from the pharmacy cash desk for household needs, bypassing the current account?
83. Question: In the process of repairing the premises, the pharmacy bought materials from an individual entrepreneur for cash. Do we have to provide information to the tax office about the paid individual entrepreneur income for purchased materials, indicating passport data and the amount of payment?
84. Question: The wholesale pharmacy warehouse pays the pharmaceutical factory for the supplied medicines that are not subject to value added tax in cash within the established limit within a few days. In what order should a pharmaceutical factory issue invoices - per day
85. Question: The pharmacy warehouse acquired inventory items in retail trade with confirmation by sales receipts and other primary documents, but without cash receipts. Can we attribute the costs incurred to the costs associated with the production of products?
86. Question: A pharmaceutical company trades imported medicines. Transportation of drugs is not included in the contract price and is paid in cash rubles of the Russian airline. Acceptance of cash for payment for services rendered is carried out without the use of cash registers.
87. Question: What is the procedure for entering into the warehouse and selling imported drugs purchased at the expense of foreign currency and included in the State Register?
88. Question: The Tax Code does not quite clearly define the size of the penalty, on the one hand, setting it at 1/300 of the refinancing rate, and on the other hand, limiting it to 0.1% per day. At the same time, employees of the Pension Fund for the revealed underpayment of the contribution set a fine in the amount of 1/300 of the refinancing rate, which is
89. Question: An employee permanently working at an enterprise performed work under a work contract at the same enterprise. Are payments received by an employee under a work contract taken into account in the calculation of average monthly earnings for calculating vacation pay?
90. Question: During a tax audit in August 1999, a tax violation for the 1st quarter of 1996 was revealed. Since the Tax Code establishes a statute of limitations of 3 years, are the requirements of the State Tax Inspectorate for the payment of tax arrears, penalties and fines legal?
91. Question: In accordance with the Accounting Regulation Accounting for Fixed Assets (PBU 6/97), an organization has the right to revalue fixed assets at the beginning of the reporting year. How are the results of the revaluation of fixed assets reflected in the calculation of property tax?
92. Question: The decision of the tax inspectorate based on the results of an audit of the economic activities of a pharmaceutical company over the past 5 years was made on December 20, 1998. It reached us by mail already in the new year. Is it legal after the introduction of the new tax code of the requirements of the State Tax Inspectorate for the payment of taxes, penalties and fines for the period
93. Question: Are fixed assets mothballed by decision of the head of the organization subject to property tax?
94. Question: In our pharmacy in November 1998, a documentary check tax inspectorate, on the basis of which, in addition to the amount of unpaid (according to the State Tax Inspectorate) taxes and penalties, we were charged with penalties, with which we do not agree. Can the tax inspectorate write off arrears from our account without acceptance
95. Question: Is the value of fixed assets received by a pharmacy free of charge included in the calculation of property tax?
96. Question: The Tax Code, which came into force on January 1, does not provide for taxes on education, housing stock and some others, however, there were no explanations on this matter. Do I need to accrue and pay these taxes in 1999?
97. Question: Pharmacy kiosk does not have a separate balance sheet, current account and is not listed in the founding documents of the pharmacy. Is a kiosk considered a branch of a pharmacy and what is the procedure for paying tax on property located in this kiosk?
98. Question: The Law on Value Added Tax states that medicines are exempt from VAT. Our tax office refuses to recognize VAT exemptions for drugs that are not included in State Register 1995. What about drugs that are not included in the 1995 registry, but are included in
99. Question: The pharmacy sold a fixed asset that had previously been transferred to the pharmacy as a contribution to the authorized capital, and sold at a price lower than that fixed in the authorized capital. What is the procedure for calculating and paying VAT in this case?
100. Question: Please clarify the procedure for allocating VAT on the amount of travel expenses to the place of a business trip. How should the amount of value added tax be accepted for reimbursement: in the full amount, or as in the case of taxation of payments from profit within the limits?
101. Question: The pharmacy rents non-residential premises, which are municipal property. The amounts of rent and VAT are transferred to different organizations. Are we entitled to refund VAT if the tax amount has been paid but the rent amount has not.
102. Question: A wholesale pharmaceutical warehouse has entered into a contract for the supply of goods exempt from value added tax. The amount of the contract is determined in US dollars at the exchange rate of the Central Bank on the day of shipment, and payment is made based on the exchange rate in force on the date of payment. Is there a value added tax on the difference between
103. Question: Are penalties received by a pharmacy from a pharmacy warehouse for violation of the terms of delivery of medicines listed in the State Register of Medicines subject to value added tax?
104. Question: The pharmacy, which is the parent company, provided temporary financial assistance to its branch, which has a separate balance sheet and current account, to pay the supplier's bill for the purchased equipment. Are the funds received from the parent organization included in the taxable turnover for value added tax from
105. Question: In accordance with the concluded purchase and sale agreements, the wholesale pharmacy warehouse receives interest from buyers (pharmacies) for deferred payments for the supply of medicines, the sales turnover of which is exempt from value added tax. Are amounts subject to value added tax?
106. Question: State medical institution(polyclinic) entered into an agreement with OAO Intercity, International Telephone for the provision of long distance services. Payment is made according to payment requests with reference to account 178 (the cost of official negotiations is attributed to the expenses of the institution, and for personal
107. Question: The institution is on the regional budget: it is financed from the regional budget according to the cost estimate and accounting is carried out in accordance with the Instructions for accounting in institutions and organizations that are on the budget, dated 03.11.1993 N 122. Simultaneously with budget institution implements and
108. Question: Is there a 5% sales tax? introduced by the Federal Law of July 31, 1998 N 150-FZ, from individuals paying for medical services in medical institutions (for example, dental, medical examination services, etc.)?
109. Question: How to calculate the average daily earnings of a pharmacy employee if he goes on regular leave from July 1, 1999 for 24 working days? In April and May, the worker was ill. In June, he worked only one day, and the rest of the time he was on leave without pay for family reasons with permission
110. Letter of the Health Committee of Moscow dated 15.07.1999 N 1-06/1870
111. Question: Should attestation of economic and accounting employees of health care institutions be carried out with the assignment of a qualification category? Is the qualification category of these specialists taken into account when referring to the categories of remuneration of the Unified Tariff Scale?
112. Question: How to reflect sales tax transactions in accounting? Give examples of accounting entries.
113. Question: An employee of a pharmaceutical factory goes on vacation from August 1, 1999 for 24 working days. How to determine the average daily earnings of an employee for calculating vacation pay if he was paid temporary disability benefits in July?
114. Question: When paying 2 average monthly salaries after being fired due to a reduction in the number, I was withheld income tax and contributions to Pension Fund. At the same time, in the certificate of income issued by the enterprise, this amount in total income not included. Should these amounts be included in total income and is it correct
115. Question: How is the registration and payment of young specialists during their internship in a pharmacy. What regulatory documents should be guided by the head of the pharmacy enterprise in this case?
116. Letter of the Moscow Health Committee No. 1-05/1772 dated June 29, 1999
117. Question: Are the following exemptions from income tax: payments for pregnancy and childbirth, material assistance for the birth of a child, for an anniversary, payment for travel for treatment at a sanatorium?
118. Question: The accounting policy of a pharmacy that does not have a separate prescription department provides for a single accounting for retail trade. Are the requirements of the State Tax Inspection on separate accounting in prescription departments for the manufacture of medicines and the sale of finished forms for tax purposes legitimate?
119. Question: An accountable person was given an amount of 10,000 rubles for household needs. In the store, goods were purchased in the amount of 20 thousand rubles and an advance report was submitted, according to which the final payment was made to the accountable person. Are the tax authorities right in believing that we have violated the maximum amount

We have repeatedly raised issues related to the provision of pharmacy employees with special clothing at the expense of the employer, with compliance with the established rules when issuing them, in accounting, with the procedure for accounting for the costs of their purchase in tax and accounting, as well as with the need to calculate insurance premiums from the cost of a uniform clothing for pharmacy workers (see consultations by O.P. Grishina “Special clothing for pharmacy staff”, “ Insurance premiums from the cost of the uniform).

It seems appropriate to consider the issue of imposing personal income tax on the cost of workwear issued to employees, especially since the competent authorities have recently issued clarifications on this matter.

Paragraph 3 of Art. 217 of the Tax Code of the Russian Federation, it is determined that all types established by the current legislation of the Russian Federation, legislative acts subjects of the Russian Federation, decisions of representative bodies of local self-government compensation payments(within the limits established in accordance with the legislation of the Russian Federation) are not subject to taxation (exempt from taxation) of personal income tax. This norm specifies the list of the above types of compensation. These include payments related, in particular:

with compensation for harm caused by injury or other damage to health;

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

with the dismissal of employees, with some exceptions.

About compensation payments

As indicated by the Presidium of the EAC in the Review judicial practice Supreme Court Russian Federation No. 1 (2016) dated April 13, 2016, in tax code There is no definition of the concept of "compensation payments". Meanwhile, according to paragraph 1 of Art. 11 of the Tax Code of the Russian Federation, the institutions, concepts and terms of civil, family and other branches of the legislation of the Russian Federation used in this code are applied in the sense in which they are used in these branches of legislation, unless otherwise provided by the said code. Article 164 of the Labor Code of the Russian Federation contains the concepts of guarantees and compensations used in labor legislation. Guarantees are defined as the means, methods and conditions by which the implementation of the rights granted to employees in the field of social and labor relations is ensured. Compensation - these are cash payments established in order to reimburse employees for the costs associated with the performance by them of labor or other stipulated by the Labor Code or other federal laws responsibilities.

From the provisions of Art. 164 of the Labor Code of the Russian Federation and clause 3 of Art. 217 of the Tax Code of the Russian Federation follows: the income of an employee received as compensation for those costs incurred by him in connection with the implementation of job duties i.e. compensation payments.

On the overalls issued to pharmacy employees and their cost

By virtue of Art. 221 of the Labor Code of the Russian Federation at work with harmful and (or) dangerous working conditions, as well as at work performed in special temperature conditions or associated with pollution, workers must be issued free of charge special clothing, special footwear and other personal protective equipment that have passed mandatory certification or declaration of conformity , as well as flushing and (or) neutralizing agents in accordance with standard standards, which are established in the manner determined by the Government of the Russian Federation. The employer, at his own expense, is obliged, in accordance with the established norms, to ensure the timely issuance of special clothing, special footwear and other personal protective equipment, as well as their storage, washing, drying, repair and replacement.

For reference: Article 209 of the Labor Code of the Russian Federation establishes that personal protective equipment includes technical means used to prevent or reduce exposure of workers to harmful and (or) hazardous production factors and to protect against pollution.

As for pharmacies, Order of the Ministry of Health of the USSR dated January 29, 1988 No. 65 “On the introduction of industry standards for the free issuance of overalls, special footwear and other personal protective equipment, as well as standards for sanitary clothing and sanitary footwear” for employees of pharmacy institutions establishes the norms for issuing sanitary clothes and sanitary shoes. According to these standards, the named clothing and footwear are the property of a pharmacy organization and issued to employees free during work .

As follows from sect. 2 "Terms and definitions" of the Instructions on the sanitary regime of pharmacy organizations (pharmacies), the main purpose of sanitary clothing for pharmacy workers is to protect medicines, materials and finished products pharmacies from additional microbiological and other contaminants emitted by staff. In other words, sanitary clothing should block the access of the polluting environment to tablets, potions and other medicines.

As you can see, in the list of compensation payments established by paragraph 3 of Art. 217 of the Tax Code of the Russian Federation does not contain such a type of compensation as the issuance of work clothes to employees. Accordingly, it is impossible to say with certainty whether its value is subject to personal income tax.

At the same time, by virtue of paragraph 1 of Art. 210 of the Tax Code of the Russian Federation, when determining the base for personal income tax, all taxpayer incomes that he received both in cash and in kind or the right to dispose of which he has arisen are taken into account. Income is an economic benefit in cash or in kind, taken into account if it is possible to assess it to the extent that such benefit can be assessed, and determined on the basis of Ch. 23 of the Tax Code of the Russian Federation (Article 41 of the Tax Code of the Russian Federation).

According to the official position, the cost of special clothing and footwear is not subject to personal income tax, provided that they are issued for production activities and do not become the property of employees. The Ministry of Finance, in Letter No. 03-04-06/1222 dated January 16, 2017, pointed out the obligation of the employer to provide employees with the means necessary for the performance of their labor duties, established by Art. 22 of the Labor Code of the Russian Federation. The agency explains that if special clothing and footwear are issued to employees of an organization only for the implementation of production activities and do not become their property, then the cost of these special clothing and footwear cannot be recognized as an economic benefit (income) of employees and, accordingly, be subject to personal income tax.

Compensation to employees of the cost of self-acquired PPE is also not subject to personal income tax by virtue of clause 3 of Art. 217 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of Russia dated August 31, 2009 No. 03-04-06-01 / 226).

Note that this is not the first time the Ministry of Finance has expressed such an opinion. So, in an earlier letter, officials made a similar conclusion to the above-mentioned conclusion about the cost of overalls issued to pharmacy workers according to the standards established by the organization, which, not being an economic benefit (income) of the employee, is not subject to personal income tax (Letter dated 04.04.2007 No. 03-03-06 / 1/214). Subsequently, this position was confirmed by Letter No. 03-04-06/9-227 dated 08.08.2012.

An organization or individual entrepreneur, paying income to an employee, in the general case, must withhold personal income tax. After all, the employer is recognized in this case (clause 1, article 226 of the Tax Code of the Russian Federation). Are gifts given to employees in cash or in kind taxable? About taxation gifts personal income tax in 2017 we will tell you in our consultation.

Is the gift taxable?

When determining the tax base for personal income tax, all incomes of the taxpayer, which are received by him both in cash and in kind (clause 1, article 210 of the Tax Code of the Russian Federation), are taken into account. Accordingly, as a general rule, gifts are subject to personal income tax. The only question will be whether tax must be withheld from the entire value of the gift.

What amount of the gift is not subject to personal income tax

The Tax Code of the Russian Federation exempts gifts received by individuals from organizations and individual entrepreneurs from taxation if the total value of such gifts during a calendar year does not exceed 4,000 rubles (clause 28, article 217 of the Tax Code of the Russian Federation).

However, for certain categories for individuals, the cost of gifts per year can reach 10,000 rubles and still be exempt from taxation. We are talking, in particular, about such persons as (clause 33 of article 217 of the Tax Code of the Russian Federation):

• veterans or invalids of the Great Patriotic War;
• widows of servicemen who died during the Second World War;
• widows of deceased veterans of the Second World War;
• rear workers;
• former prisoners of Nazi concentration camps.

The employer must keep personal records of income in the form of gifts received from such an employer by individuals. After all, only if there is accounting in the context of individual income recipients, the employer will be able to control the excess of the value of the gifts given out over the non-taxable value.

Personal income tax from a gift to an employee in 2017: rates

Personal income tax on a gift is calculated depending on whether or not the donee is. After all, gifts to tax residents of the Russian Federation are taxed at a rate of 13%, and to non-residents - at a rate of 30% (paragraphs 1, 3 of article 224 of the Tax Code of the Russian Federation).

Personal income tax and a gift from the organization: we document

To confirm the right to reduce the value of a gift by a non-taxable amount, it is necessary to document the fact of donation. For example, sign an appropriate agreement with the employee (Letter of the Ministry of Finance dated 12.08.2014 No. 03-04-06 / 40051). Recall that a written gift agreement is required if the value of the gift exceeds 3,000 rubles (clause 2, article 574 of the Civil Code of the Russian Federation).

In addition, if an employee or former employee belongs to the preferential category, for which income not subject to personal income tax is 10,000 rubles, the employer needs to receive copies of documents confirming the special status of an individual.

How and when to withhold personal income tax from a gift to an employee

Personal income tax from a gift, as a general rule, must be withheld by the employer directly from income when it is paid and transferred no later than the business day following the day the income was paid (clause 4, article 226, clause 6, article 226 of the Tax Code of the Russian Federation). There are no questions if the gift is given in money.

If the gift is given in kind, then personal income tax must be withheld from the next cash payment, while observing the requirement that the tax withheld does not exceed 50% of the income paid (clause 4 of article 226 of the Tax Code of the Russian Federation).

In the event that cash payments to an employee are not planned, and also when personal income tax has not been withheld until the end of the calendar year, the employer must notify such an individual, as well as his tax office, no later than March 1 of the next year, about the impossibility to withhold personal income tax, about the amounts income from which tax was not withheld, and the amount of unwithheld personal income tax (clause 5, article 226 of the Tax Code of the Russian Federation).

The message is issued in the form of a certificate 2-NDFL (Order of the Federal Tax Service of October 30, 2015 No. ММВ-7-11/485@).

What is the gift code personal income tax will it be in this guide? In the general case, the code 2720 is set for gifts. But when giving gifts to veterans or invalids of the Second World War, home front workers and other categories of persons listed in paragraph 33 of Art. 217 of the Tax Code of the Russian Federation, the income code 2790 is indicated in the 2-NDFL certificate (