Selections from magazines to the accountant. The income tax rate

For most organizations, when calculating the amount of income tax, it is worth using a rate of 20%. Some business entities have the right to take advantage of a reduced or even zero rate. Such a benefit for its receipt requires strict compliance with a number of conditions, and throughout the entire period of accrual. The slightest violation - the financial result will be taxed using the general 20 percent income tax rate.

tax today

Taxation of profits, as a result of the functioning of organizations - legal entities or entrepreneurs - is an important point in replenishing the treasury, primarily the local one. Only 2% of the funds received go to the federal treasury. The collection is not easy in calculating the amount and reporting. The procedure for calculating, collecting is prescribed in the 25th chapter of the Tax Code.

Regional laws and regulations establish a list of preferential categories. In addition, the explanations of the Ministry of Finance are regularly published, which are not direct laws, but are actively used by enterprise accountants in terms of determining the amount of tax, the size of the profit rate and the method of reporting on it.

The taxpayers are:

domestic companies, except for those that use in their work UTII, "simplification", agricultural tax, organized a gambling type of business and some others;
companies of foreign origin that receive income in Russia or have representative offices, branches on its territory.

At the same time, some legal entities are exempt from payment in 2015 (that is, they use a zero corporate income tax rate):

enterprises using UTII, gambling establishments do not pay a fee only on the profit for which special regimes are used;
with “simplified” and UAT, the fee is paid not from the sale of goods, but from dividends and securities;
foreign companies that organized the Olympic Games in the Russian Federation did not pay tax, and today such a benefit is valid for the organizers of the football championship, which will be held in 2018;
Central Bank of the Russian Federation;
organizations providing medical and/or educational services.

Rate in 2015

The tax rate - this is the percentage levied in favor of the state from the profits of a legal entity - is 20%. However, other meanings are also used:

Companies that are residents of the “special economic zone” are entitled to take advantage of the reduced rate. This becomes possible if the rules are followed: the management is carried out in the same zone, the accounting of expenses / income is separate. Then the rate will be no more than 13.5%.
Companies participating in investment projects also use reduced rates.

Operations with obligations, or rather, profit from them, are taxed at different rates:

Interest on bonds issued by the state (municipality) before 01/20/1997 - the rate is 0%.
Interest on bonds currency loan 1999, which were issued to settle the debts of the USSR and the external debts of the Russian Federation - 0%.
Interest on securities (municipal) issued before 2007 for a minimum of three years - 9%.
Interest on bonds until the end of 2006 covered by mortgages - 9%, after 2006 - 15%.
Interest on state and municipal securities - 15%.
Income received by the founders of the trust board covered by mortgage until the end of 2006 - 9%, after - 15%.

For foreign enterprises - legal entities, specific tax rates apply on profits received through representation:

Leasing, use for production needs, maintenance, operation of a vessel, aircraft, equipment, vehicle for the transport of goods - 10%.
All other types of income of a foreign company are subject to a general rate of 20%.

Medical and educational institutions To use the zero rate, the following conditions must be met:

having a license;
income from such activities exceeds 90% of all income;
the staff consists of at least 15 people;
institution does not cash transactions with bills;
V medical institution more than half of the employees must have specialist certificates.

Compliance with these conditions is very important when using the 0% rate. If in the tax period there is a violation of at least one point, the tax for the entire year (quarter, half year) is recalculated at a general rate of 20%.

Current Year Changes

The letter from the Ministry of Finance clarifies that from 2015, dividends or income from participation (equity) in other companies are subject to a 13 percent tax. In the new declaration - tax reporting - these changes are not taken into account, the corresponding column is not added.

Therefore, a rate of 13% applies to dividends:

paid last year - 9% rate (line 022);
received and paid in 2015 - 13% rate (line 023).

Below, in line 091, the amount of dividends is indicated. It must be filled in already taking into account the changes: part of the dividends will be calculated at a rate of 13%, and part - 9%. The total amount is entered on line 100.

Otherwise, the income tax rate remained the same as in 2014. Be sure to take into account the benefits of the organization. When filling out the declaration, they are indicated in a special line. To obtain the right to use the reduced rate or not pay the fee, the organization submits confirmation in the form of documents to the Federal Tax Service.

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

Order calculation and payment of income tax in 2015 prescribed in Chapter 25 of the Tax Code of the Russian Federation.

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 companies 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

Main income tax rate in 2015- 20%. Of these, 2% - to the federal budget, 18% - to the budget of the subject of the Russian Federation. Legislatures subjects of the Russian Federation can lower the tax rate for certain categories taxpayers, but not more than 13.5%.

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

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

Income tax return for 2015

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

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

Income tax return for 2015 p presented in tax office:

at the location of the organization;
at the location of each separate subdivision organizations.

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

Changes in income tax in 2015

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

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

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

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

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

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

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

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

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

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

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

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

From January 1, companies are not entitled to write off goods and materials in tax accounting using the LIFO method. There are only three ways left: FIFO, at the average cost and at the price of a unit of stocks (clause 8 of article 254 and subparagraph 3 of clause 1 of article 268 of the Tax Code of the Russian Federation as amended by the Federal Law of April 20, 2014 No. 81-FZ) . Legislators introduced this amendment to bring tax accounting closer to accounting. Indeed, in accounting, the LIFO method has been canceled for a long time. Companies that used the LIFO method in tax accounting will need to provide for another method in their accounting policies. There is no need to recalculate the value of the balances of goods recorded in tax accounting as of January 1, 2015. In 2015, it must be written off according to the new rules.

Rationing of interest on loans and borrowings

According to the new rules, interest on loans and borrowings can be included in expenses in full, without rationing. But provided that the parties to the agreement are not interdependent (Article 269 of the Tax Code of the Russian Federation as amended by the Federal Law of December 28, 2013 No. 420-FZ). There are no transitional provisions in Law No. 420-FZ. Therefore, even if the parties entered into an agreement before 2015, interest accrued after January 1 does not need to be normalized.

Write-off of workwear and equipment

Property that is not depreciable can now be written off not only at a time, but also gradually - over the course of its service life ( new edition sub. 3 p. 1 art. 254 of the Tax Code of the Russian Federation). These are overalls, devices, devices, inventory. That is, property that “does not live up to” the fixed asset, for example, the useful life is more than a year, but costs 40,000 rubles. or less.

The new method will help bring accounting and tax accounting closer together. In accounting, it was always possible to write off inventory and workwear at a time or during the service life ( Guidelines, approved Order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n). This method can be useful for a company that wants to evenly distribute expenses (so as not to show losses). You can choose a gradual write-off if the property has been put into operation since 2015.

Example
Vega LLC purchased a machine for 35,000 rubles. (excluding VAT). Since the property is worth less than 40,000 rubles, it is not depreciable in tax accounting. The accounting department decided that it would write off the machine gradually over the life of the machine. It is equal to three years. The accounting department will write off the expenses for the purchase of property every month in the amount of 972.22 rubles. (35,000 rubles : 36 months).

Tax on the sale of donated property

The company received the property free of charge and included its market value in income (Article 250 of the Tax Code of the Russian Federation). Then the property was decided to be sold. Since 2015, in such a situation, sales income can be reduced by the value at which the property is reflected in tax accounting (new versions of Article 254 of the Tax Code of the Russian Federation and Clause 1 of Article 268 of the Tax Code of the Russian Federation). Simply put, it became possible to include in expenses the amount that was taken into account in income. It used to be dangerous to do so. Officials believed that since the property was received free of charge, the company had no expenses for its purchase (letter of the Russian Ministry of Finance dated September 26, 2011 No. 03-03-06/1/590).

Example
LLC "Vega" in December 2014 received a computer free of charge from the lessor. The company included this property in non-operating income at a market value of 38,000 rubles. In January, the company's management decided to sell the computer at a cost of 45,000 rubles. As of the date of sale, Vega included 45,000 rubles. in income, and 38,000 rubles. - in expenses. Tax must be paid from 7000 rubles. (45,000 − 38,000).

Write-off of the loss of previous years

The new rules allow the company to take into account the losses of previous years not only when calculating income tax for the year, but also when calculating advance payments (clause 2, article 283 of the Tax Code of the Russian Federation).

Example
LLC "Vega" pays monthly advances in the reporting period based on the profit of the previous quarter. In 2010, Vega LLC received a loss of 200,000 rubles. The company wrote off part of the loss following the results of 2011-2013. For three years, the company took into account a loss in the amount of 100,000 rubles in expenses. At the end of 2014, the company's profit is 50,000 rubles.

As a result, the company does not have to pay anything to the budget in March, because the balance of the 2010 loss is greater than the profit received. The rest of the loss in 2010 by April amounted to 50,000 rubles. (100,000 - 50,000). The company will reduce the advance payable for the first quarter of 2015 by this amount. But the advances of January-March are safer not to reduce the loss.

The Ministry of Finance of Russia has previously allowed to take into account the loss of previous years based on the results of reporting periods (letter dated August 3, 2012 No. 03-03-06/1/382). Now there is a direct rule in the code

Amount differences became exchange rate

There are no more amount differences in tax accounting. If the cost of goods, works, services is expressed in conventional units, then exchange differences are formed. They must be determined at the end of each month. But there is a transitional period: for transactions concluded before 2015, it is necessary to take into account the difference in amounts. They arise on the date of payment

We have summarized all changes in income tax that come into force in 2015 in one table:

How it was before 2015
Write-off of inventory and other non-depreciable property
The cost of property that is not depreciable (inventory, tools, overalls, etc.), when calculating income tax, could only be taken into account at a time - after commissioning.	The company has the right to choose how to write off the costs for the purchase of tools, inventory, workwear, etc. You can recognize such costs at a time, or you can gradually recognize them over the life of the company. The latter option is convenient if the company writes off the cost of inventory in accounting in the same manner. And also if in the reporting period it is necessary to take into account less expenses, for example, to reduce the amount of losses (subclause 3, clause 1, article 254 of the Tax Code of the Russian Federation).
Income from the sale of property received free of charge
When selling property received free of charge, it was dangerous to reduce income by the value at which it was accepted for accounting. Previously, there was no clear rule for this case.	The law explicitly states that the company has the right to reduce the income from the sale of property received free of charge by the value at which it was registered (that is, it was taken into account in tax revenue). This means that now in such a situation the tax will be less (clause 2, article 254 of the Tax Code of the Russian Federation).
LIFO method
Materials, purchased goods, and securities could be expensed using the LIFO method (cost of last purchased goods).	Materials and merchandise can be written off using one of three methods: FIFO (First Goods Purchased), Average Cost, or Inventory Unit Price. And for securities, there are two ways left - FIFO and by unit value (paragraph 8 of article 254, subparagraph 3 of paragraph 1 of article 268, article 329 of the Tax Code of the Russian Federation).
Amount differences became exchange rate
For transactions in i.e. the companies had differences in tax accounting. They were taken into account on the date of payment, if the shipment of goods occurred earlier.	For transactions in That is, you need to take into account exchange rate differences. They arise on the day of payment, as well as at the end of each month (regardless of which reporting period income tax is provided for in the accounting policy of the company). For transactions concluded before 2015, transitional provisions apply - for them, as before, it is necessary to take into account the amount differences. And they are determined on the date of payment, if the shipment occurred before the money was received (clause 11, article 250 and subparagraph 5, paragraph 1, article 265 of the Tax Code of the Russian Federation).
severance pay upon dismissal of an employee by agreement of the parties
It was risky to write off in tax accounting the compensation stipulated by the agreement of the parties. Officials did not recognize them as salaries.	Payments accrued to employees dismissed by agreement of the parties are directly included in the list of labor costs (clause 9, article 255 of the Tax Code of the Russian Federation).
Fixed assets can be depreciated during reconstruction or modernization
Companies had to exclude from the composition of depreciable property all fixed assets that are reconstructed or modernized by order of the head for more than 12 months.	If the company continues to use property that is being reconstructed or modernized for more than a year, then depreciation does not need to be suspended (clause 3 of article 256 of the Tax Code of the Russian Federation).
Interest on loans and borrowings
Companies wrote off interest within the limits or within full amount, if the expenses did not exceed the average level for comparable debt obligations received (credits and loans).	Interest on loans and borrowings, including last year's, can be fully recognized in expenses. Now only interdependent companies should normalize these costs (Article 269 of the Tax Code of the Russian Federation).
List of expenses not taken into account when calculating income tax
In tax accounting, it was previously impossible to attribute taxes presented to the buyer, such as VAT, excise taxes, to expenses.
Loss from the assignment of the right to claim a debt
The loss from the assignment of the right to claim the debt in tax accounting was written off in two installments. Half on the date of assignment, and the remaining 50 percent after 45 days.	The company has the right to take into account the loss from the assignment of the right to claim the debt at a time - as of the date of such assignment (clause 2 of article 279 of the Tax Code of the Russian Federation).
The procedure for recognizing losses of previous years
It was not clear whether the losses of the previous years of the company could be taken into account in the reporting periods. Officials in letters allowed not to wait for the end of the year and write off the loss of previous years based on the results of reporting periods (letter of the Ministry of Finance of Russia dated January 16, 2013 No. 03-03-06 / 2/3).	A rule was introduced into the Tax Code of the Russian Federation that losses from previous years can be taken into account when calculating income tax for the reporting period. Now it is clear that the company does not have to wait until the end of the year to recognize last year's losses (clause 2, article 283 of the Tax Code of the Russian Federation).
Switching from advances from actual profit to advances from last quarter's profit
There were no clear rules in the law. Officials advised to apply for the transition to another calculation of advances before the beginning of the year. And advances for January-March are determined on the basis of advances in the fourth quarter (letter of the Ministry of Finance of Russia dated April 12, 2012 No. 03-03-06 / 1/196).	The Tax Code of the Russian Federation now clearly states that it is possible to apply for the transition to the payment of advances based on the profit of the last quarter only until the end of the previous year. And January-March advances must be determined based on profit for 9 months and half a year (clause 2, article 286 of the Tax Code of the Russian Federation).
Income tax rate on dividends increased
Companies' income in the form of dividends was taxed at a rate of 9 percent.	Company income received in the form of dividends is now subject to income tax at a rate of 13 percent. Even if such income was accrued in 2015 for 2014 and earlier tax periods (subclause 2, clause 3, article 284 of the Tax Code of the Russian Federation).

Chapter 25 is devoted to the procedure for calculating and paying income tax in the profile code. This tax is classified as direct: the final amount payable is determined by the results of financial and economic activities, namely, the amount of profit, that is, the difference between income and costs incurred.

Who is the income tax payer?

The provisions of Art. 246 of the Tax Code states that NNP is charged from legal entities. persons of Russian law of all organizational forms (including CJSC, OJSC, LLC); foreign legal entities persons with income in the Russian Federation or operating through subsidiaries and representative offices located in Russia.
Income tax is not deducted:

persons staying on one of the specific taxation regimes: simplified tax system, unified agricultural tax, UTII;
persons deducting taxes on the gambling business;
participants of the state project "Innovation Center" Skolkovo ", in accordance with the Federal Law of September 28, 2010 No. 244;
foreign founders of the 22nd Olympic and 11th Paralympic Games 2015;
FIFA and affiliated institutions organizing the FIFA World Cup, FIFA Confederations Cup.

Object of taxation

The object of NNP is income (excluding VAT). This includes revenue from basic view activities from the sale of works, goods and services, as well as profits from side activities.

The amount of income is determined, first of all, based on the content primary documents and accounting data. According to Art. 251 of the Tax Code, do not affect the calculation of the tax in question:

Property and property rights received as a pledge (or deposit);
founders' contributions to authorized capital;
credit or borrowed funds and more.

Two groups of costs have been established, which must be evidence-based.

The first is the costs incurred for production, as well as the sale of the main product ( wage, price of raw materials, equipment depreciation).
The second group is non-production costs (compensation for damages, legal costs).

Art. 270 of the Tax Code of the Russian Federation listed the types of expenses with which it is impossible to reduce the income of the enterprise and, accordingly, the tax base:

amounts of dividends accrued by business entities on their own shares, bonds, securities;
fines and other sanctions appropriate to be transferred to the budget, as well as in state funds compulsory insurance;
contributions to the authorized capital, as well as contributions to an investment or simple partnership.

Income tax calculation: choice of method

Since the payer's income minus expenses within the reporting period is subject to taxation, both of them must be clearly attributed to a certain time period. The business entity each time determines which income and expenses it must recognize in a particular reporting period, and which not. Articles 271-273 of the Tax Code established two methods for this.

Calculation methods. The date of recognition of profit or loss does not depend on the moment of actual receipt of funds or their expenditure. They are recognized in the same reporting period in which the grounds for them arose.
The cash method, on the contrary, assumes the recognition of profits and expenses as of the date of actual receipts of funds at the cash desk or payment.

The amount of income tax that will have to be paid in 2019

Art. 315 of the Tax Code of the Russian Federation obliges the payer to indicate when calculating the base:

the period for which it is determined;
the amount of income received, unrealized income, as well as expenses;
profit or loss from core business and other operations;
results of tax base calculations.

Income tax rates in 2019

The base tax rate is 20%, of which 2% goes to the federal budget, and 18% to the budget of the corresponding subject of the Russian Federation (regional authorities can reduce this percentage for certain categories of taxpayers to a level of at least 13.5%).

There are also special rates:

15% on income from interest accrued on securities of the federal and municipal level;
10% on profits received by foreign companies from the transfer of vehicles (and containers) for the organization of international transportation, if they are not related to activities in the Russian Federation through permanent representative offices;
9% on dividends received by Russian firms;
0% for:
interest on certain securities;
profit received by the Bank of the Russian Federation from the settlement cash flow;
income of educational or medical institutions.

Reporting periods

The tax period is the time period after which the formation of the tax base is completed and the amount of payment is finally determined. For NNP, it is set at 1 calendar year.

The reporting period can be a period of 9 months, half a year and a quarter.

Most taxpayers make monthly advance income tax payments. The list of those who do this quarterly is indicated in Art. 286 NK. Tax returns in 2019 are filed:

not later than 28 days from the date of the end of the tax period;
according to the results of 2019 - no later than 03/28/2019.

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At the moment, the income tax return must be submitted in the prescribed form (Order of the Federal Tax Service dated March 22, 2012 No. ММВ-7-3/174) to the regional tax division at the location of the enterprise or its separate division.

Changes that have come into force since 01/01/2016

The costs for calculating the tax in question can now take into account the cost of food rations on ships and aircraft.
Property to be purchased federal budget, is not subject to depreciation, provided that this property is fully acquired at the budget expense.
To the list intangible assets, which are subject to depreciation, a new item has been added - the right of ownership of audiovisual works.
Concert organizations, theaters and museums of the state level may now not make an advance on income tax, but have the right to report on the results of the entire calendar year.

Obliged to apply the new declaration form.

The control ratios for the new income tax declaration were published by the Letter of the Federal Tax Service dated July 14, 2015 No. ED-4-3 / “On control ratios of indicators tax return corporate income tax"

The table of control ratios of indicators of tax forms and contains formulas for control ratios indicating documents, lines and sheets of the declaration.

In case of non-compliance with the control ratios, the table contains a description of a possible violation of the legislation of the Russian Federation with reference to an article of the Tax Code of the Russian Federation and the actions of the inspector when this violation is detected.

The table contains both intradocumentary control ratios and interdocumentary ones.

For example, when checking Sheet 03 of the income tax return, there is an inter-documentary ratio of tax and financial statements.

Lines 401-403 provide a breakdown of the line 400 indicator for previous tax periods, which include the identified errors (distortions).

Lines 400-403 do not include the amounts of income and losses of past tax periods identified in the current reporting (tax) period and reflected in line 101 of Appendix N 1 to Sheet 02 and in line 301 of Appendix N 2 to Sheet 02 of the Declaration.

The indicator of line 400 is taken into account when forming the indicator on line 100 of Sheet 02 of the Declaration.

The procedure for correcting errors in tax accounting is regulated by Art. 54 of the Tax Code of the Russian Federation, according to which, if errors (distortions) are detected in the calculation of the tax base relating to previous tax (reporting) periods, in the current tax (reporting) period, the tax base and the amount of tax are recalculated for the period in which the indicated errors(distortion).

At the same time, the third paragraph of paragraph 1 of Art. 54 of the Tax Code of the Russian Federation provides that if it is impossible to determine the period of errors (distortions), the tax base and the amount of tax are recalculated for the tax (reporting) period in which errors (distortions) are revealed. The taxpayer has the right to recalculate the tax base and the amount of tax for the tax (reporting) period in which errors (distortions) related to previous tax (reporting) periods were detected, also in cases where the errors (distortions) made led to the excessive payment of tax .

"On the corporate income tax rate on income in the form of dividends" (together with the Letter> of the Ministry of Finance of Russia dated February 9, 2015 N 03-03-10/5145)

This document is posted on the Federal Tax Service of Russia (http://www.nalog.ru) in the section "Explanations of the Federal Tax Service, mandatory for use by tax authorities."

The form of the tax declaration for corporate income tax (hereinafter referred to as the declaration), approved by order of the Federal Tax Service of Russia dated November 26, 2014 N ММВ-7-3 / (registered by the Ministry of Justice of Russia on December 17, 2014, registration N 35255), does not take into account changes in the specified tax rate.

In this regard, before making changes to the form of the said tax return, when filling out Section A "Calculation of tax on income in the form of dividends (income from equity participation in other organizations established in the Russian Federation)" Sheet 03 of the declaration, it is necessary to proceed from the following.

The amounts of dividends to be distributed to Russian organizations specified in subparagraph 2 of paragraph 3 of Article 284 of the Tax Code of the Russian Federation, as well as the amounts of dividends on which tax is calculated at a tax rate of 13 percent, are reflected, respectively, in lines 023 and 091.

If the decision on the distribution of profit remaining after taxation was made before January 1, 2015 and partially paid dividends in 2014 with taxation at a tax rate of 9 percent, then when submitting declarations for the reporting (tax) periods of 2015:

dividends distributed to Russian organizations and paid in 2014 subject to tax at a rate of 9 percent are indicated in line 022;
Dividends distributed to Russian organizations and paid in 2015 subject to tax at a rate of 13 percent are indicated in line 023.

Line 091 shows the total amount of dividends (taking into account the reduction in accordance with the established procedure by the amount of dividends received by the organization distributing profits), the tax on which is withheld at the rates of 9 and 13 percent. The tax calculated at the specified tax rates is reflected in line 100 as a total amount.

Letter of the Ministry of Finance of Russia dated 09.02.2015 N 03-03-10/5145

Clause 1 of Article 250 of the Tax Code of the Russian Federation determines that non-operating income is recognized as income from equity participation in other organizations, with the exception of income directed to pay for additional shares (shares) placed among shareholders (participants) of the organization.

Federal Law No. 366-FZ of November 24, 2014 “On Amendments to Part Two of the Tax Code of the Russian Federation and Certain legislative acts of the Russian Federation” amendments were made to Article 284 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), which entered into force on January 1, 2015.

So, according to subparagraph 2 of paragraph 3 of Article 284 of the Tax Code of the Russian Federation (as amended by the above Federal Law), from January 1, 2015, on income received in the form of dividends from Russian and foreign organizations by Russian organizations that are not specified in subparagraph 1 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, the tax rate of 13 percent is applied to the tax base.

In accordance with subparagraph 2 of paragraph 4 of Article 271 of the Tax Code of the Russian Federation for income in the form of dividends from equity participation in the activities of other organizations for non-operating income, the date of receipt of income is the date of receipt Money to the settlement account (cash) of the taxpayer.

Thus, dividends received from January 1, 2015 should be subject to a tax rate of 13 percent. At the same time, to the dividends actually received in 2014, from which the Russian organization is obliged to independently calculate and pay corporate income tax due to non-withholding by the tax agent, it is necessary to apply the tax rate that was in effect in 2014, that is, the tax rate of 9 percent.

Letter of the Federal Tax Service dated February 2, 2015 N BS-4-11 /

“On sending for information and use in the work of the letter of the Department of Tax and Customs Tariff Policy of the Ministry of the Russian Federation dated January 29, 2015 N 03-04-07 / 3263 on the provision of information on income individuals when receiving income from operations with securities»

According to paragraph 4 of Article 230 of the Tax Code of the Russian Federation, persons recognized as tax agents in accordance with Article 226.1 of the Tax Code of the Russian Federation represent tax authority at the place of their registration, information on the income in respect of which they calculated and withheld tax, on the persons who are recipients of these incomes (if relevant information is available), and on the amounts accrued, withheld and transferred to the budget system of the Russian Federation for this taxable period taxes in the form, in the manner and terms established by Article 289 of the Tax Code of the Russian Federation for the submission of tax calculations by tax agents for corporate income tax.

Information on the income of individuals, provided for in paragraph 4 of Article 230 of the Tax Code of the Russian Federation, is submitted by tax agents personally for each individual - the recipient of income.

At the same time, with regard to income from operations with and payments on securities (coupons, dividends on shares of Russian organizations), for which information on income is provided in accordance with Appendix No. 2 to the income tax return, the provision of information on such income in accordance with with paragraph 2 of Article 230 of the Tax Code of the Russian Federation is not required.

In accordance with paragraph 1 of Article 43 of the Tax Code of the Russian Federation, a dividend is any income received by a shareholder (participant) from an organization in the distribution of profit remaining after tax (including in the form of interest on preferred shares) on shares (shares) owned by a shareholder (participant) in proportion to the shares of shareholders (participants) in the authorized (share) capital of this organization.

If the payment of income on securities is made by an organization that is not recognized as a tax agent under Article 226.1 of the Tax Code of the Russian Federation, but is a tax agent on the basis of Article 226 of the Tax Code of the Russian Federation, information on the income of individuals is provided named 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.

In accordance with paragraph 14 of Article 226.1 of the Tax Code of the Russian Federation, if it is impossible to withhold personal income tax calculated on income from securities transactions and dividends on shares of Russian organizations, then the tax agent organization shall notify the tax agent in writing by March 1 of the following year. body at the place of its registration on the impossibility of withholding tax and the amount of the taxpayer's debt. In this case, a message about the impossibility to withhold tax and the amount of tax may be submitted in the form and in the manner prescribed by paragraph 5 of Article 226 of the Tax Code of the Russian Federation.

In accordance with the provisions of paragraph 3 of Article 230 of the Tax Code of the Russian Federation, tax agents issue certificates to individuals, upon their applications, about income received by individuals and tax amounts withheld.

With regard to information about income submitted by tax agents to the tax authorities in accordance with paragraph 4 of Article 230 of the Tax Code of the Russian Federation, at the request of the employee, he can be issued a certificate of such income received and tax amounts withheld in the form 2-NDFL "Certificate of income of an individual for the year 20__.

From these clarifications of the Ministry of Finance, the following conclusion can be drawn: the obligation to submit to the tax authority information on the income of individuals in the form of Appendix No. 2 to the income tax return is assigned only to organizations that pay income to individuals on securities or transactions with securities. Shares in an LLC are not securities, therefore, when distributing profits between participants (i.e. when paying dividends), they are recognized as tax agents on the basis of Art. 226 of the Tax Code of the Russian Federation, and not on the basis of Art. 226.1 of the Tax Code of the Russian Federation. If the taxpayer (LLC, applying the simplified one and paying dividends only to individuals) does not have the obligation to submit information on the income of individuals in the form of Appendix No. 2 to the income tax return, he also does not have the obligation to submit the income tax calculation to the tax authority organizations from income withheld by a tax agent (Sheet 03 of the declaration).

Letter of the Federal Tax Service of Russia dated June 25, 2015 N GD-4-3 / 11052 "On taxation of income from equity participation in other organizations" (together with<Письмом>Ministry of Finance of Russia dated May 14, 2015 N 03-03-10 / 27550) clarified that when paying income from equity participation in an LLC, it is allowed to use the formula for calculating dividends from paragraph 5 of Article 275 of the Tax Code of the Russian Federation

The departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation are instructed to bring this letter to lower tax authorities, as well as to taxpayers.

Paragraph 1 of Article 28 of the Federal Law of 08.02.1998 N 14-FZ “On Limited Liability Companies” determines that a company has the right to quarterly, every six months or once a year to decide on the distribution of its net profit between members of the society.

In accordance with paragraph 1 of Article 24 of the Tax Code of the Russian Federation, tax agents are recognized as persons who, in accordance with the Tax Code of the Russian Federation, are responsible for calculating, withholding from the taxpayer and transferring taxes to the budget system of the Russian Federation.

Russian organizations that pay taxpayers income in the form of dividends determine the amount of tax separately for each such taxpayer in relation to each payment of the said income (Item 5 of Article 286 of the Tax Code of the Russian Federation).

Features of determining the tax base for income received from equity participation in other organizations are established in Article 275 of the Tax Code of the Russian Federation.

In accordance with paragraph 5 of Article 275 of the Tax Code of the Russian Federation, the amount of tax to be withheld from the income of the taxpayer - the recipient of dividends, not specified in paragraph 6 of Article 275 of the Tax Code of the Russian Federation, is calculated by the tax agent in accordance with paragraph 4 of Article 275 of the Tax Code of the Russian Federation according to the formula defined in paragraph 5 of Article 275 NK RF.

At the same time, in accordance with paragraph 1 of Article 43 of the Tax Code of the Russian Federation, any income received by a shareholder (participant) from an organization in the distribution of profit remaining after tax (including in the form of interest on preferred shares) on shares owned by a shareholder (participant) is recognized as a dividend. (shares) in proportion to the shares of auctioneers (participants) in the authorized (share) capital of this organization.

Consequently, the provision of paragraph 1 of Article 43 of the Tax Code of the Russian Federation, which establishes the definition of dividends for the purposes of the Tax Code of the Russian Federation, refers to dividends as such not only income received by a shareholder from an organization in the distribution of profit remaining after tax on shares owned by a shareholder, but also similar income received shareholder according to his shares.

In this regard, we believe that when distributing profit remaining after taxation for a company participant with a limited share, a person recognized in accordance with the Tax Code of the Russian Federation as a tax agent in relation to income in the form of dividends, it is necessary to determine the amount of tax in the manner and according to the formula defined in paragraph 5 of Article 275 of the Tax Code of the Russian Federation.

The procedure for reflecting received dividends in the corporate income tax declaration.

The amount of dividends received by the taxpayer, according to tax accounting data, is indicated as part of non-operating income in line 100 of Appendix No. 1 to Sheet 02 and in line 020 of Sheet 02. Then, already as income excluded from profit, the same amount is reflected in line 070 of Sheet 02 (points 6.2, 5.2, 5.3 of the Procedure for filling out a tax return for corporate income tax). Thus, dividends, the income tax from which was withheld by the tax agent, do not form the tax base from which the amount of income tax is calculated (line 180 of Sheet 02). The same order of reflection in the declaration of received dividends was applied earlier.

On the obligation of a tax agent when paying income to foreign organizations

Since January 1, 2015, a new concept has appeared in Article 7 of the Tax Code of the Russian Federation “International Treaties on Taxation Issues” - a person who has the actual right to income. Let's see how this innovation affected the duties of tax agents for income tax.

Recall that the obligations of a tax agent for income tax in relation to foreign organizations arise for Russian taxpayers when paying these organizations the income listed in Article 309 of the Tax Code of the Russian Federation, these are the so-called passive income - interest on debt obligations, dividends, royalties, license and lease payments , fines, etc.

Article 310 of the Tax Code of the Russian Federation establishes the rates applicable to income paid to foreign organizations from sources in the Russian Federation. At the same time, preferential rates may be applied to income paid to foreign organizations, or income may not be subject to taxation at all in the territory of the Russian Federation, if this is provided for by international treaties (agreements) on avoiding double taxation.

Until January 1, 2015, in order to apply reduced rates or complete exemption of income from income tax, it was enough for a foreign organization to present to the tax agent before the payment of income a confirmation that this foreign organization has a permanent location in the state with which Russian Federation has a double taxation treaty. This confirmation must be certified by the competent authority of the relevant foreign state and translated into Russian.

From January 1, 2015, in order to correctly apply the provisions of international treaties, in addition to obtaining confirmation of the tax residence of a foreign organization in a state with which the Russian Federation has an agreement on the avoidance of double taxation, a tax agent paying income has the right to request confirmation from a foreign organization that this organization has the actual right to receive the corresponding income.

On the one hand, the Tax Code of the Russian Federation stipulates the right, and not the obligation, of a tax agent to request information about the beneficiary, on the other hand, if the tax agent does not exercise this right, then under certain circumstances such a neglect of his rights may come to him sideways.

For example, the tax authorities will be able to identify the beneficiary in the course of information exchange within the framework of the accession of the Russian Federation to the Convention on Mutual Administrative Assistance in Tax Matters (Strasbourg, January 25, 1988) ETS N 127 (as amended by the Protocol of May 27, 2010) The Russian Federation has acceded to the Convention and ratified it federal law dated November 4, 2014, for the Russian Federation it came into force on July 1, 2015.

Please note, with reference to the Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 N 57 “On some issues arising from the application by the Arbitration Courts of the first part of the Tax Code of the Russian Federation” in a letter dated April 14, 2014 N 03-08-РЗ / 16905, the Ministry of Finance of the Russian Federation reminds that the responsibility for the correct calculation and withholding of tax lies with the tax agent.

According to the position of the Plenum of the Supreme Arbitration Court of the Russian Federation, it has the right to forcibly recover from the tax agent the amount of tax not withheld when paying income to a foreign organization (clause 2 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of July 30, 2013 N 57). This position is based on foreign persons who receive income are not registered with the tax authorities of the Russian Federation, so their tax administration is impossible. At the same time, both tax and penalties accrued until the moment the obligation to pay tax is fulfilled can be collected from the tax agent (paragraph 7, clause 2 of Resolution No. 57 of July 30, 2013, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 5317/11 of September 20, 2011 ).

From fresh clarifications Ministry of Finance and the Federal Tax Service, it can be concluded that the regulatory authorities strongly recommend that the tax agent, before applying preferential taxation to the income paid, make sure that the person to whom the income is transferred and the person who has the right to independently dispose of such income is one and the same person (beneficiary owner).

For example, in the Letter of the Federal Tax Service of April 13, 2015 N OA-4-17 / it was concluded that if a foreign organization to which income is paid does not apply for the use of reduced rates in accordance with the provisions of an international treaty for the avoidance of double taxation and does not provide information on person - the actual recipient of income, then taxation is carried out in accordance with the norms Russian legislation about taxes and fees. That is, preferential taxation is not applied, and when paying income to a foreign organization, tax rates from Art. 284 of the Tax Code of the Russian Federation. So, according to paragraphs.1.p.1 of Art. 284 of the Tax Code of the Russian Federation, interest income in the form of debt obligations is subject to taxation at a rate of 20%. According to paragraph 3 of paragraph 3 of Art. 284 of the Tax Code of the Russian Federation on income received by a foreign organization in the form of dividends on shares of Russian organizations, as well as dividends from participation in the capital of an organization in another form, the rate is set at 15%.

At the same time, in the letter of the Ministry of Finance of the Russian Federation of February 2, 2015 N 03-08-05 / 3841, it is explained that if the tax agent paying the income did not apply the provisions of the international treaty of the Russian Federation and withheld the tax on the income of a foreign organization in full, or tax on the income of a foreign organization was calculated and withheld during the events tax control, a person who has the actual right to receive this income is entitled to apply for a tax refund with the provision of the documents specified in this article to the tax authority at the location of the tax agent on the basis of paragraph 4 of Art. 312 of the Tax Code of the Russian Federation.

Changes in the procedure for accounting for interest on debt obligations, including debt

General rules from January 1, 2015

For the purposes of Chapter 25 of the Tax Code of the Russian Federation, debt obligations are understood as commodity and commercial loans, loans, deposits, bank accounts or other borrowings, regardless of the method of their registration.

Interest on debt obligations is included in non-operating expenses on the basis of subpara. 2 p. 1 art. 265 of the Tax Code of the Russian Federation, taking into account the features provided for by Art. 269 of the Tax Code of the Russian Federation. The amount of interest on the loan is reflected in lines 200 and 201 of Appendix No. 2 to Sheet 02 of the income tax return (clause 7.2 of the Procedure for filling out a tax return for corporate income tax (approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3 /)).

Article 269 of the Tax Code of the Russian Federation establishes the specifics of accounting for interest on debt obligations for tax purposes.

From 01.01.2015 on debt obligations of any kind arising from transactions recognized in accordance with the Tax Code of the Russian Federation as controlled transactions, interest is recognized as income (expense) calculated on the basis of the actual rate, taking into account the provisions of Section V.1 of the Tax Code of the Russian Federation, unless otherwise established the specified article.

At the same time, clause 1.1 of Article 269 of the Tax Code of the Russian Federation establishes that for a debt obligation that arose as a result of a transaction recognized in accordance with the Tax Code of the Russian Federation as a controlled transaction, the taxpayer has the right to recognize as income (expense) the interest calculated on the basis of the actual rate on such debt obligations, within the framework of set limit value intervals interest rates on debt obligations.

The intervals for limiting interest rates on debt obligations are defined in paragraph 1.2 of Article 269 of the Tax Code of the Russian Federation.

The nature of the deal	Income is recognized	Expenses are recognized
	Debt not recognized as a controlled transaction		At the actual rate set in the contract
	Controlled transaction if the rate is in the range of limit values	At the actual rate set in the contract, if it is greater than the minimum value of the limit value range	At the actual rate set in the contract, if it is less than the maximum value of the limit value interval
	Controlled transaction if the rate goes beyond the limits of the range of limit values		Based on the market rate, taking into account the provisions of section V.1 of the Tax Code of the Russian Federation

If the debt obligation arose before the introduction of the Central Bank of the Russian Federation rate ... (i.e. before 09/13/2013)

Letter No. 03-03-РЗ/33795 of the Ministry of Finance of Russia dated June 11, 2015 clarified the issue of applying the key rate (refinancing rate) when calculating the range of limit values for interest rates on debt obligations in rubles with a fixed rate arising from controlled transactions for tax purposes on profit.

From 01.01.2015 on debt obligations of any type, interest calculated on the basis of the actual rate is recognized as income (expense), unless otherwise provided by Article 269 of the Tax Code of the Russian Federation.

In the third paragraph of clause 1 of Article 269 of the Tax Code of the Russian Federation it is stated that income (expense) on debt obligations of any kind arising from transactions, etc.