From January 1, 2016, the procedure for taxation of income received from the sale of real estate will change significantly. Corresponding amendments were made to Chapter 23 of the Tax Code of the Russian Federation by Federal Law dated November 29, 2014 No. 382-FZ “On Amendments to Parts One and Two of the Tax Code Russian Federation"(hereinafter referred to as Law No. 382-FZ). Read about what the innovations are in our material.

Property tenure

Currently, income received from the sale of any property (including real estate) is not subject to personal income tax if the property was owned by the seller for three years or more. This follows from clause 17.1 of Art. 217 Tax Code of the Russian Federation.

From January 1, 2016, this norm will be applied in new edition. Income from the sale of property not related to real estate will be exempt from taxation in the same manner (that is, provided that the seller has been in the property for at least three years), but with regard to income from the sale of real estate, special rules for exemption from personal income tax established by the new Art. 217.1 Tax Code of the Russian Federation. It follows from this article that the minimum maximum period of ownership of real estate, subject to which income from its sale is not subject to personal income tax, will depend on how this real estate was acquired.

A three-year period is maintained for cases where ownership of a real estate property is obtained:

• by inheritance or under a gift agreement from an individual recognized as a family member and (or) close relative in accordance with the Family Code of the Russian Federation. Let us recall that according to the Family Code, family members are spouses, parents and children, adoptive parents and adopted children (Article 2), and close relatives are relatives in a direct ascending and descending line. These include parents and children, grandparents and grandchildren, full and half (having a common father or mother) brothers and sisters (Article 14);
• as a result of privatization;
• the rent payer as a result of the transfer of property under a lifelong maintenance agreement with dependents.

In all other cases, income from the sale of real estate will be exempt from personal income tax if it was owned by the seller for five years or more.

note that new order will apply to real estate objects acquired into ownership after January 1, 2016 (clause 3 of article 4 of Law No. 382-FZ). Thus, if the ownership of an apartment acquired under a sales contract was registered on December 25, 2015, the old rules will apply for taxation of income from its sale. And if, for example, the apartment was transferred to the owner by the developer under the transfer deed on December 25, 2015, and the certificate of ownership of the apartment was received on January 15, 2016, in this case, new rules will apply when taxing income from its sale.

Let us note that the constituent entities of the Russian Federation are given the right to reduce by their law the minimum maximum period of ownership of a real estate object down to zero for all or individual categories taxpayers and (or) real estate assets.

Property deduction upon sale

In connection with the establishment of various minimum deadlines for owning real estate, subject to which income from its sale is not subject to personal income tax, it was necessary to make some changes to subsection. 1 item 2 art. 220 of the Tax Code of the Russian Federation, which determines the procedure for providing property tax deductions when selling property. Let us immediately note that size limit the deduction has not changed.

In the new version of this norm, the property in respect of which the deduction is applied is divided into the following three groups:

1) residential buildings, apartments, rooms, including privatized residential premises, dachas, garden houses or land plots or share(s) in the specified property, which were owned by the taxpayer for less than the minimum period of ownership of the real estate property. The deduction will be provided in the amount of income received from the sale, not exceeding a total of 1 million rubles;

2) other real estate that was owned by the taxpayer for less than the minimum maximum period of ownership of the real estate object. Deduction - in the amount of income received from the sale, not exceeding 250,000 rubles;

3) other property that was owned by the taxpayer for less than three years. Deduction - in the amount of income received from the sale, not exceeding 250,000 rubles.

Determination of sales income

From January 1, 2016, a new procedure for determining the amount of income from the sale of real estate for tax purposes is being introduced. It is spelled out in paragraph 5 of Art. 217.1 Tax Code of the Russian Federation.

The income received by the seller from the sale of real estate will be compared with the cadastral value of this real estate as of January 1 of the year in which the sale was made. state registration transfer of ownership of it, multiplied by a reduction factor of 0.7. And if the actual income received turns out to be less, for tax purposes the cadastral value multiplied by a reduction factor of 0.7 will be considered income. This procedure will not apply if the cadastral value of the real estate property has not been determined as of January 1 of the year in which the state registration of the transfer of ownership of this real estate was carried out.

For example, the cadastral value of an apartment as of January 1, 2016 is 3 million rubles. The product of the cadastral value by the coefficient 0.7 is equal to 2.1 million rubles. (3 million rubles x x 0.7). Let's say that the apartment was sold in 2016 for 2.5 million rubles. In this case, income from the sale of an apartment for tax purposes will be equal to 2.5 million rubles, since 2.5 million rubles. > 2.1 million rub.

If the apartment was sold in 2016 for 1.8 million rubles, for tax purposes the income received from the sale of the apartment will be equal to 2.1 million rubles, since 1.8 million rubles.< 2,1 млн руб.

Please note that the new procedure for determining income will apply only to real estate acquired after January 1, 2016 (Clause 3, Article 4 of Law No. 382-FZ). That is, if an apartment was purchased before 2016, and sold after January 1, 2016, income from its sale will be determined according to the old rules (income for tax purposes will be the price specified in the contract).

Subjects of the Russian Federation are given the right to reduce the size of the reduction coefficient down to zero for all or certain categories of taxpayers and (or) real estate.

On November 30, 2014, Federal Law No. 382-FZ dated November 29, 2014 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation” was published. The law makes changes to the Tax Code regarding the calculation and payment of tax on individuals when selling real estate, including residential premises. The changes come into force on January 1, 2016.

On November 30, 2014, Federal Law No. 382-FZ dated November 29, 2014 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation” was published. The law makes changes to the Tax Code regarding the calculation and payment of tax on individuals upon the sale of real estate, including residential premises. The changes come into force on January 1, 2016.

According to the Law, the sale of housing that has been owned for more than 3 years will not be subject to taxes only in the following cases:

1) the right of ownership to an object of real estate was received by the taxpayer by inheritance or under a gift agreement from an individual recognized as a family member and (or) close relative of this taxpayer in accordance with the Family Code of the Russian Federation;
2) ownership of the real estate object was acquired by the taxpayer as a result of privatization;
3) the right of ownership to an object of real estate was received by the taxpayer - the rent payer as a result of the transfer of property under a lifelong maintenance agreement with dependents.

In all other cases (purchase and sale, construction, exchange, share building and others) the minimum period of ownership of real estate will be five years. Only after owning such objects for 5 years or more will income from the sale be completely exempt from taxation.

Amendments have been made to the Tax Code regarding the determination of the amount of income from the sale of real estate. In order to personal income tax taxation The cadastral value of the property will be applied.

If the taxpayer's income from the sale of a real estate property is less than the cadastral value of this property as of January 1 of the year in which state registration of the transfer of ownership of the real estate property being sold was carried out, multiplied by a reduction factor of 0.7, for tax purposes tax income of the taxpayer from the sale of the specified object is assumed to be equal cadastral value this object as of January 1 of the year in which state registration of the transfer of ownership of the corresponding real estate object was carried out, multiplied by a reduction factor of 0.7.
If the cadastral value of the real estate object specified in this paragraph has not been determined as of January 1 of the year in which state registration of the transfer of ownership of the specified object was carried out, the provisions of this paragraph do not apply.

Regional authorities are only given the right to reduce the maximum period of ownership of real estate and the reduction factor down to 0.

New order personal income tax calculations when selling real estate applies only to properties purchased after January 1, 2016. Objects acquired before 2016 are subject to the current tax payment procedure:

• the minimum maximum period of ownership of real estate is 3 years;
• income from the sale of real estate is determined without taking into account the cadastral value of the property.

U personal income tax taxpayers the right to property remains tax deductions in the amount of 1,000,000 rubles for the sale of housing and 250,000 for the sale of other property.

Taxpayers also have the right, instead of receiving a property tax deduction, to reduce the amount of their taxable income by the amount of expenses actually incurred and documented by them related to the acquisition of this property.

In 2016, an apartment was purchased for 1,000,000 rubles. The cadastral value of the object is 7,000,000 rubles. This apartment was sold in 2016 for 1,000,000 rubles.

1. Income from the sale of an apartment for tax purposes – 7,000,000 x 0.7 = 4,900,000 rubles.

2. Tax base 4,900,000 – 1,000,000 (tax deduction) = 3,900,000 rubles

3. Tax amount 3,900,000 x 13% = 507,000 rubles

Federal Law of November 29, 2014 No. 382-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation” (hereinafter referred to as Federal Law No. 382-FZ), which in tax law further amendments were introduced relating to a variety of taxes (we will discuss this in detail later), which caused heated debate. One of the innovations he identified can be considered truly important, since he established a new fee.

This is a trade fee. Please note that this will not affect all taxpayers. This fee is included in the list of local taxes and fees in Art. 15, and how it is calculated is described in the new Ch. 33 Tax Code of the Russian Federation. Therefore, it is probably too early to talk about it in detail.

The trade tax can be introduced as early as 07/01/2015 as the region is ready in Moscow, St. Petersburg and Sevastopol (the latter was included in this “capital company”, of course, due to its city status similar to these two cities federal significance, it is unlikely that by the specified date it will be ready for the introduction of a trade tax). Other regions will be able to introduce it only after the release of another federal law that will allow this ( clause 4 art. 3 Federal Law No. 382-FZ).

The trade tax is payable from the moment the property begins to be used in the relevant business activity, and ceases to be paid when such use of the property ceases. As with various special regimes, payment of the fee is made after submitting a notification about the start of a specific type of business activity, but payment of the fee is not voluntary.

Organizations do not take into account the amount of trade tax in expenses when calculating income tax ( clause 19 art. 270 Tax Code of the Russian Federation in the new edition). But they can reduce by this amount the amount of income tax credited to the budget of a constituent entity of the Russian Federation in the amount of the fee actually paid ( Art. 286 Tax Code of the Russian Federation supplemented clause 10).

As for individual entrepreneurs, they will be able to reduce the amount of personal income tax accrued in relation to business activities by the amount of the trade tax paid for the same tax period ( Art. 225 Tax Code of the Russian Federation supplemented clause 5).

The condition for such a reduction tax payments for organizations and entrepreneurs is representation in tax authority notifications about registration as a payer of trade tax for a specific object ( Art. 225 Tax Code of the Russian Federation supplemented clause 5).

Under the same condition, the “simplified tax” ( Art. 346.21 Tax Code of the Russian Federation supplemented clause 8). Obviously, this applies to taxpayers regardless of what object of taxation they have chosen.

True, according to clause 3.1 of the same article, “simplified” with the object of taxation “income” reduce single tax on insurance premiums, expenses for benefits and payments under contracts personal insurance. True, all these expenses cannot reduce the single tax by more than 50%.

But first of all, it is necessary to reduce the single tax on these expenses. The resulting balance of the single tax is reduced by the amount of the trade tax without the 50% limit.

In addition, if a municipal entity introduces a trade tax in relation to any type of activities of UTII You cannot pay for this type of activity (changed clause 2.1 art. 346.26 Tax Code of the Russian Federation).

But taxpayers paying the Unified Agricultural Tax and entrepreneurs with a patent do not switch to paying a trade tax for the corresponding type of activity ( clause 2 art. 411 Tax Code of the Russian Federation).

Value added tax

All changes regarding VAT come into force on 01/01/2015.

Air transportation and landing in the Russian Federation

IN Article 148 of the Tax Code of the Russian Federation it is explained in some detail how the place of implementation of work and services is determined in various situations, that is, whether it is located on the territory of the Russian Federation. This is especially important when determining whether a taxpayer has the right to apply a zero VAT rate.

In the new pp. 4.4 clause 1 This article now separately states in which case for services for the transportation of goods by aircraft, the place of sale is the Russian Federation. If both the point of departure and destination are outside the Russian Federation, general case according to pp. 5 clause 1.1 art. 148 Tax Code of the Russian Federation The territory of the Russian Federation is not the place where these services are sold.

In accordance with pp. 1 clause 1 art. 146 Tax Code of the Russian Federation The objects of VAT taxation are transactions involving the sale of goods (works, services) in the territory of the Russian Federation. IN LetterFederal Tax Service of Russia dated June 10, 2014 No. GD-4-3/11237 stated that based on pp. 4.1 And 4.2 clause 1 art. 148 Tax Code of the Russian Federation place of implementation of services provided Russian organizations transportation services (transportation) is the territory of the Russian Federation if the transportation of goods is carried out between points of departure and (or) destination located on the territory of the Russian Federation, or if the transported goods are placed under the customs procedure of customs transit. In other cases, according to pp. 5 clause 1.1 art. 148 Tax Code of the Russian Federation The territory of the Russian Federation is not recognized as a place for the sale of services for the transportation (transportation) of goods.

Such other cases include the transportation of goods by aircraft, if both the point of departure and destination are outside the Russian Federation, but the ship lands on the territory of the Russian Federation, for example, to refuel. In this case, the goods, having temporarily entered the territory of the Russian Federation, are not placed under the customs procedure of customs transit.

According to tax authorities, as a result, these services are not subject to VAT and, accordingly, a zero rate cannot be applied to them; the entire amount of “input” VAT on these services must be attributed to costs.

Now, for these services, the place of sale will be recognized as the territory of the Russian Federation, provided that:

• they turn out to be Russian air carriers - organizations or individual entrepreneurs;
• the place of arrival of goods on the territory of the Russian Federation coincides with the place of their departure from the territory of the Russian Federation, in other words, upon landing there is no sale of these goods.

At the same time, it was also changed pp. 5 p. 1 art. 148 Tax Code of the Russian Federation. Moreover, in the new pp. 2.10 clause 1 art. 164 Tax Code of the Russian Federation It is now expressly stated that if these conditions are met, a zero rate will be applied to the services in question.

According to the new clause 3.9 art. 165 Tax Code of the Russian Federation the coincidence of the places of arrival and departure of goods must be confirmed by the customs authority. The taxpayer attaches this confirmation, as well as an indication of the transportation route, to the register of transportation, shipping or other documents related to the relevant operations.

These documents are submitted to the tax authority no later than 180 calendar days from the date of the customs authority’s mark confirming the departure of goods from the territory of the Russian Federation (changed clause 9 art. 165 Tax Code of the Russian Federation). The last day of the quarter in which a complete set of these documents is collected is recognized as the moment of determining the tax base for VAT (changed clause 9 art. 167 Tax Code of the Russian Federation).

Don't write an invoice like that

Clarified pp. 1 clause 3 art. 169 Tax Code of the Russian Federation. Most recently, Federal Law No. 238-FZ of July 21, 2014 “On Amendments to Chapter 21 of Part Two of the Tax Code of the Russian Federation and Article 12 of the Federal Law “On Amendments to Certain Legislative Acts of the Russian Federation in Combating Illegal financial transactions» an amendment was made to it, after which the wording of this norm turned out to be contradictory.

When performing the transactions listed therein, the taxpayer, based on the requirements clause 3 art. 169 Tax Code of the Russian Federation, must prepare an invoice, maintain journals of invoices received and issued, purchase books and sales books. Moreover, obviously, this also applies to transactions involving the sale of goods (work, services), property rights to persons who are not VAT payers, and to taxpayers exempt from fulfilling taxpayer obligations related to the calculation and payment of tax, even if there was a written consent of the parties to the transaction for the taxpayer’s failure to prepare invoices (in this case, buyers do not need it, since they do not deduct VAT).

That is, on the one hand, the counterparties legally agreed not to draw up an invoice, on the other hand, the seller (supplier) must draw it up. Although it is clear that legislators meant that such a taxpayer does not prepare an invoice, but maintains journals of received and issued invoices, purchase books and sales books. This is exactly the meaning that the amended wording will now contain. clause 3 art. 169 Tax Code of the Russian Federation.

At the same time, according to the recommendations of the Ministry of Finance set out in Letter dated 10/09/2014 No. 03‑07‑11/50894, in such cases, the sales book can reflect the details of an invoice drawn up by the seller in one copy, or primary accounting documents confirming the facts of economic life.

It will be easier to apply VAT deductions

IN Article 172 of the Tax Code of the Russian Federation two fundamental changes have been made (added clause 1.1), aimed at facilitating the use of VAT deductions by taxpayers. The first of them is as follows.

Although the ability to make a VAT deduction is declared by the regulatory authorities as the right of the taxpayer, at the same time, until recently, they tried quite harshly to limit it in relation to the period when he can do this.

So, it would seem that if the taxpayer applies the deduction in a later period than the one in which all the conditions for its application were met, the budget will at least not lose. But in letters of the Ministry of Finance of Russia dated March 12, 2013 No. 03‑07‑10/7374, dated 02/13/2013 No. 03‑07‑11/3784, dated January 15, 2013 No. 03‑07‑14/02, dated October 31, 2012 No. 03‑07‑05/55 it was indicated that in such cases it is necessary to submit an updated declaration for the period when the right to apply the deduction arose. Moreover, judges often shared this opinion ( resolution of the FAS ZSO dated 08/16/2013 in case No. A81-4188/2012, FAS VVO dated January 31, 2011 in case No. A11-2497/2010).

However, the arbitrators began to be inclined to believe that the taxpayer has the right to claim a deduction in any period within a three-year period after he received the right to it, and not just directly in this period. The culmination was the adoption of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated May 30, 2014 No. 33 “On some issues arising in arbitration courts when considering cases related to the collection of value added tax."

IN paragraph 27 of this decision, the arbitrators indicated that tax deductions can be reflected by the taxpayer in tax return for any of the tax periods included in the corresponding three-year period, since the Tax Code of the Russian Federation does not provide otherwise. The main thing is that the tax deduction is reflected in the declaration before the expiration of the stipulated clause 2 art. 173 Tax Code of the Russian Federation three-year term.

Now in Art. 172 Tax Code of the Russian Federation it is expressly stated that tax deductions can be claimed in tax periods within three years after the registration of goods (works, services), property rights or goods imported by the taxpayer into the territory of the Russian Federation and other territories under its jurisdiction . In fact, the taxpayer can choose the period when he applies the deduction for which all conditions are met.

And here it is no less definitely established that if an invoice is received after the expiration of the tax period to which it relates, but before the deadline for submitting a tax return for this period established by the Tax Code of the Russian Federation, then the deduction can be made precisely in the period when the requirements were met all conditions for its use.

The conditions for applying the deduction for a transaction made in the first quarter of 2015 were met in the same quarter, except that the invoice was received on April 15, 2015.

In this case, according to the new clause 1.1 art. 172 Tax Code of the Russian Federation The deduction can be reflected specifically in the declaration for the first quarter of 2015.

Until now, regulatory authorities have reasoned like this: no invoice - no deduction. In which period the taxpayer received it, let him apply the deduction (see, for example, Letter of the Ministry of Finance of Russia dated 08.08.2014 No. 03‑07‑09/39449, Federal Tax Service of Russia dated July 28, 2014 No. ED-4-2/14546).

Judges often expressed the same opinion, although as a result, as a rule, they made a decision in favor of the taxpayer, who expected to apply the deduction in the period of receipt of the invoice, justifying this by the fact that this document was received by him untimely, not in the period when the other conditions for applying the deduction were met ( resolution of the FAS ZSO dated 10/07/2013 in case No. A81-4911/2012, FAS MO dated 03/04/2013 in case No. A40-83606/12‑115‑56, FAS CO dated February 21, 2013 in case No. A35-4522/2012).

At the same time, in other cases, the arbitrators indicated that an invoice is the basis for a deduction, but the taxpayer has the right to apply it in the period when transactions for the purchase of goods (work, services) were carried out. This can be done when the invoice is received, and if necessary, an updated declaration can be submitted.

Now it allows you to do so tax code, but only, as we indicated, in the event that the deadline established by the Tax Code of the Russian Federation for submitting the declaration has not yet arrived. In our opinion, receipt of an invoice after this period will not allow the taxpayer to make a deduction in the period to which the invoice relates. This will have to be done in the period in which the invoice was received. The Tax Code of the Russian Federation now strictly distinguishes between receiving an invoice before and after the deadline for filing a declaration.

Five more days are given to fill out the declaration and pay the tax

VAT payers have long been accustomed to the fact that VAT returns are submitted no later than the 20th day of the month following the reporting period. And so legislators finally decided to meet taxpayers halfway and move the deadline for submitting this declaration to the 25th. More precisely, they didn’t dare, but were forced. After all, although the requirement to submit a VAT return to in electronic format is becoming more and more strict, and this procedure for submitting a declaration would seem to simplify its submission to the tax authorities and its prompt processing by tax officials, the form of the declaration itself and the procedure for filling it out are becoming significantly more complicated and expanding. Now the VAT return must include additional information about large-scale transactions ( clause 5.1 art. 174 Tax Code of the Russian Federation as amended, effective from 01/01/2015).

In this regard, changes have been made to several norms Art. 174 Tax Code of the Russian Federation, which regulates the deadline for submitting the VAT return. In this case, of course, the tax payment deadline is also postponed to the 25th. It's about:

• on the payment of tax in equal installments in each of the three months following the expired tax period for transactions recognized as an object of taxation in accordance with pp. 1- 3 p. 1 tbsp. 146 Tax Code of the Russian Federation (para. 1 clause 1 art. 174 Tax Code of the Russian Federation);
• on payment of tax for the expired tax period no later than the 20th day of the month following the expired tax period by the persons specified in clause 5 art. 173 Tax Code of the Russian Federation, that is, when they issue an invoice in the absence of such an obligation ( para. 1 clause 4 art. 174 Tax Code of the Russian Federation);
• on the submission of a declaration by all persons who are obliged to do so ( clause 5 art. 174 Tax Code of the Russian Federation).

True, it seems that legislators forgot that the Federal Law of June 28, 2013 No. 134-FZ “On amendments to certain legislative acts of the Russian Federation in terms of combating illegal financial transactions” established a new obligation for persons who are not taxpayers, taxpayers exempt from fulfilling taxpayer obligations related to the calculation and payment of taxes not recognized by tax agents in the event that they issue and (or) receive invoices ( clause 5.2 art. 174 Tax Code of the Russian Federation as amended, effective from 01/01/2015):

• when carrying out business activities in the interests of another person on the basis of commission agreements, agency agreements providing for the sale and (or) acquisition of goods (work, services), property rights on behalf of the commission agent (agent), or on the basis of transport expedition contracts (if, when determining the tax base in the manner established Ch. 23, 25 , 26.1 And 26.2 Tax Code of the Russian Federation, income includes income in the form of remuneration for the execution of transport expedition contracts);
• when performing the functions of a developer.

These persons will submit to the tax authority in relation to such activities a log of invoices received and issued. At the same time, they, logically, were given the same deadline for submission as for the VAT return, that is, the 20th day of the month following the expired tax period.

But Federal Law No. 382-FZ this norm is not affected; the deadline for submitting the specified log book is still the 20th. But perhaps this will not last long and legislators will soon correct their oversight.

This law came into force on January 1, 2015, including changes in the deadlines for filing a VAT return and paying this tax. In our opinion, this means that already for the fourth quarter of 2014 you can file a declaration and pay tax according to the new deadline, despite the fact that new form The declaration will apparently come into effect only for reports starting from the first quarter of 2015.

Personal income tax

On assistance to taxpayers in emergency situations

From 01/01/2015 the procedure for exemption from taxation has changed slightly Personal income tax payments taxpayers and their family members related to natural disasters or terrorist attacks. Previously, such payments were mentioned in para. 2 And 6 p. 8 art. 217 Tax Code of the Russian Federation.

This paragraph talked about the exemption from personal income tax for payments in connection with various events in the life of a taxpayer during which he experiences financial difficulties. Moreover, in order not to be subject to personal income tax, these payments had to be one-time in nature.

Now the mentioned payments related to natural disasters or terrorist attacks are separated into separate clause 8.3 And 8.4 art. 217 Tax Code of the Russian Federation. At the same time, the condition of a one-time nature is excluded for them. This also applies to financial assistance, which can be paid to the same individual several times, and it will not be subject to personal income tax.

Sale of real estate: new procedure for exemption from personal income tax

The procedure for exempting income received by an individual from the sale of real estate from personal income tax has changed significantly. According to the current edition clause 17.1 art. 217 Tax Code of the Russian Federation it was enough for such an object to be owned by the taxpayer for three years or more in order for this norm to be applied, and the corresponding income was not fully subject to personal income tax.

At the same time, this norm specifically indicated which real estate objects were meant (residential houses, apartments, rooms, including privatized residential premises, dachas, garden houses or land plots and shares in the listed property).

Now this paragraph talks about exemption from personal income tax not for certain types of real estate (for example, apartments, land plots etc.), but real estate in general, without specification, including shares in it.

Note that the Tax Code of the Russian Federation does not define the concept of real estate. In this case, according to accepted practice, it is necessary to turn to other areas of legislation. Yes, according to clause 1 art. 130 Civil Code of the Russian Federation immovable things (real estate, real estate) include land plots, subsoil plots and everything that is firmly connected to the land, that is, objects whose movement without disproportionate damage to their purpose is impossible, including buildings, structures, unfinished construction objects. Moreover, the Civil Code of the Russian Federation also includes aircraft and sea vessels, inland navigation vessels, and space objects subject to state registration as immovable things, and according to the law, other property can be recognized as immovable things.

As you can see, compared to the current edition clause 17.1 art. 217 Tax Code of the Russian Federation will be exempt from personal income tax from 01/01/2015 large quantity real estate objects. But it’s too early for taxpayers to rejoice. First of all, because this norm stipulates only the fundamental possibility of exempting income from the sale of real estate from taxation. The conditions for such release are given in the new Art. 217.1 Tax Code of the Russian Federation.

From this article it follows that the principle “three years have passed - no tax” will no longer apply to all real estate objects, but only to those:

• ownership of which was received by taxpayers by inheritance or under gift agreements from individuals recognized as family members and (or) close relatives of these taxpayers in accordance with the RF IC;
• ownership rights to which were obtained by taxpayers as a result of privatization;
• the right of ownership to which was received by taxpayers - rent payers as a result of the transfer of property under a lifelong maintenance agreement with dependents.

For your information:

The Family Code does not directly define who is a family member and who is a close relative. But from Art. 2 And 14 IC RF it can be understood that the code understands family members of spouses, parents and children (adoptive parents and adopted children), and close relatives - relatives in direct ascending and descending lines (parents and children, grandparents and grandchildren), full-blooded and half-blooded (having common father or mother) brothers and sisters.

In other cases (for example, if the object was purchased under a sales contract, even from a family member or close relative), the minimum period of ownership real estate The period required for exemption from personal income tax upon its sale is five years. These two options for periods of ownership of property (three years and five years) are called the minimum maximum periods of ownership of real estate.

But that is not all. Let us assume that the period of ownership of the property by the taxpayer is not sufficient to avoid paying personal income tax. If, as of January 1 of the year in which the sale takes place, its cadastral value was determined for the corresponding property, then the amount of income from the sale must be compared with this cadastral value, multiplied by a factor of 0.7.

If the actual amount of income from sales is less than the result obtained, the latter is included in the tax base.

The amount of income from the sale of real estate amounted to 3 million rubles. Its cadastral value as of January 1 of the year in which the sale took place is equal to 5 million rubles.

The estimated amount for comparison with the actual income received is 3.5 million rubles. (5 million rubles x 0.7). Therefore, an amount equal to 3.5 million rubles must be included in income subject to personal income tax.

Apparently, in this way, legislators decided to fight the practice of parties to real estate purchase and sale agreements underestimating the value they indicate in the agreement compared to the actual cost (when part of the payments are made in “black cash”). Until now, this has often been done to reduce personal income tax.

If the cadastral value of the property has not been determined as of January 1, there is no need to make such a calculation. In addition, it is useful for a taxpayer who has sold a property to refer to the legislation of the constituent entity of the Russian Federation in which he is registered as a taxpayer. The fact is that a subject of the Russian Federation can adopt a law by which, in the territory under its control, the minimum period of ownership of property for the purpose of exemption from personal income tax can be set at a level of less than five years or the reduction coefficient can be lowered from a value equal to 0.7.

We also recall that, in accordance with pp. 1 item 2 art. 220 Tax Code of the Russian Federation, if a property (a residential house, apartment, room, including privatized residential premises, a dacha, a garden house or a plot of land or a share(s) in the said property) belongs to the taxpayer for less than three years, the latter can apply a property deduction from the tax base in the amount of not more than 1 million rubles.

The right to such a property deduction has been preserved, and if the property belongs to a group of real estate for which, according to Art. 217.1 Tax Code of the Russian Federation The minimum maximum period of ownership of a real estate property is five years, then a property deduction for such real estate can be obtained if it was owned by the taxpayer for up to five years inclusive, and not three years.

At the same time, it is not entirely clear whether the provisions of the new Art. 217.1 Tax Code of the Russian Federation concerning the comparison of the amount of income received with the cadastral value of the property. Although it is present precisely in this new article, which talks about the imposition of personal income tax on the value of property owned by the taxpayer for more than three (five) years, it is not indicated here that it applies only to such, and not to any real estate being sold.

All new provisions related to the sale of real estate will come into force on 01/01/2016 and apply to income that will be received from this date.

About charitable assistance to children

Legislators decided to expand the possibilities of providing charitable assistance to orphans, children without parental care, and children who are members of families whose income per member does not exceed living wage, so that it is not subject to personal income tax. In the current version clause 26 art. 217 Tax Code of the Russian Federation Such charitable assistance was not subject to personal income tax only if it was provided by NPOs.

From 01/01/2015, for such charitable assistance to be exempt from personal income tax, the source of its payment is unimportant.

Let us remind you that in addition to this, they are not taxed Personal income tax amounts payments in the form of any charitable assistance in cash and in kind, provided in accordance with the legislation of the Russian Federation on charitable activities (Federal Law of August 11, 1995 No. 135-FZ “On Charitable Activities and Charitable Organizations”) registered in in the prescribed manner Russian and foreign charitable organizations ( clause 8.2 art. 217 Tax Code of the Russian Federation).

More social deductions

According to pp. 4 paragraphs 1 art. 219 Tax Code of the Russian Federation the taxpayer has the right to social deductions for certain types of non-state agreements pension provision or voluntary pension insurance.

From 01/01/2015 this social deduction also applies to insurance premiums under a voluntary life insurance agreement (agreements), provided that such an agreement is concluded by the taxpayer:

• for a period of at least five years;
• with an insurance organization in its favor and (or) in favor of a spouse (including a widow, widower), parents (including adoptive parents), children (including adopted children under guardianship (trusteeship)).

Right to this deduction is confirmed upon presentation by the taxpayer of documents confirming his actual expenses for voluntary life insurance.

Do not forget that according to para. 3 p. 2 art. 219 Tax Code of the Russian Federation social tax deductions specified in pp. 2 - 5 p. 1 of this article (with the exception of expenses for the education of the taxpayer’s children and expenses for expensive treatment), are provided in the amount of actual expenses incurred, but in total no more than 120,000 rubles. V tax period. This also applies to insurance premiums under the voluntary life insurance agreement(s).

In addition, it should be remembered that if such a contract is terminated for reasons beyond the control of either the taxpayer or the insurance company (presumably, we are talking about early termination agreement), then this social deduction will have to be returned to the budget (changed pp. 2 p. 1 art. 213 Tax Code of the Russian Federation). In this case, the taxpayer can obtain a certificate from the tax authority to present to insurance company, from which it will follow that he did not receive this social deduction, or which will indicate in what amount he received it. In the absence of such certificate insurance organization will withhold personal income tax from the entire amount of insurance premiums paid by the taxpayer under the terminated contract for the entire period of its validity, based on the assumption that the taxpayer received a social deduction from this entire amount.

Income tax

Changes to income tax come into force on 01/01/2015.

Clarified what to include in labor costs

IN paragraph 9 of Art. 255 Tax Code of the Russian Federation It is explained that wages for the purpose of calculating income tax include accruals to employees released in connection with the reorganization or liquidation of the taxpayer, reduction in the number of employees or staff.

Now this rule applies to accruals to employees associated with dismissal for any reason, including those listed. It is clarified that such accruals include, in particular, severance pay paid by the employer to employees upon termination of employment with them. employment contracts. Their payment must be provided for by one of the following documents:

• an employment contract and (or) separate agreements of the parties to the employment contract, including an agreement to terminate the employment contract;
• collective agreement;
• agreement and local normative act, containing labor law norms.

Also clarified clause 24 art. 255 Tax Code of the Russian Federation. IN Article 324.1 of the Tax Code of the Russian Federation the procedure for accounting for expenses for the formation of a reserve is given upcoming expenses for payment of vacations, reserve for payment of annual remuneration for length of service, as well as based on the results of work for the year (the latter is indicated in clause 6 of this article).

At the same time, according to clause 24 art. 255 Tax Code of the Russian Federation Labor costs included only expenses in the form of deductions to the reserve for the upcoming payment of employee vacations and (or) to the reserve for the payment of annual remuneration for long service. Now this paragraph has been supplemented; it also mentions remuneration based on the results of work for the year.

Provided property free of charge - do not pay tax

In certain cases, organizations are obliged to provide property for use to state and municipal bodies, institutions and unitary enterprises free of charge. For example, according to part 6 art. 48 Federal Law of 02/07/2011 No. 3‑FZ “On Police” transport organizations provide, free of charge, to territorial bodies and police units performing tasks to ensure the safety of citizens and protect public order, combat crime in railway, water and air transport, office and utility premises, equipment, means and communication services.

Legislators previously exempted such transactions from VAT ( pp. 5 p. 2 art. 146 Tax Code of the Russian Federation), but did not provide for any compensation for the expenses incurred by these organizations in relation to income tax. This bug has now been corrected.

So, in accordance with clause 3 art. 256 Tax Code of the Russian Federation in the current version, such property, like any other property transferred for free use, was removed from the composition of depreciable property. This norm has been clarified. Now, if the taxpayer transferred the fixed asset for free use to the state or municipal authority, institution or unitary enterprise, since it was obliged to do so, it continues to accrue depreciation on such fixed assets (also changed para. 1 item 2 art. 322 Tax Code of the Russian Federation).

In this case, accrued depreciation can be taken into account when calculating income tax ( Art. 256 Tax Code of the Russian Federation supplemented clause 4). All expenses associated with these operations can be taken into account as other expenses based on the new pp. 48.7 clause 1 art. 264 Tax Code of the Russian Federation.

IN paragraph 3 art. 256 Tax Code of the Russian Federation also specified para. 4. According to it, fixed assets that, by decision of the organization’s management, are undergoing reconstruction and modernization for a period of more than 12 months are excluded from depreciable property. However, in practice, such fixed assets, despite the fact that they are being reconstructed and modernized, often continue to be used in activities aimed at generating income.

According to the Ministry of Finance, in such cases, calculating depreciation for the purpose of calculating income tax is possible, but only on condition that the taxpayer can allocate two independent object accounting for part of a fixed asset object that has been undergoing reconstruction (modernization) for more than 12 months, and the remaining (non-reconstructed, non-modernized) part of this object (see, for example, Letter dated October 19, 2012 No. 03‑03‑06/1/560).

Financiers decided that in this case, depreciation is charged on the operating part of the fixed asset (accounted for as an independent inventory item).

Now the Tax Code allows depreciation to be charged on a reconstructed (modernized) fixed asset if it is involved in activities aimed at generating income. In this case, there are no restrictions, that is, depreciation can be charged on the entire fixed asset without dividing it into operating and non-operating inventory items.

Special regimes and payment of property tax for individuals

According to clause 3 art. 346.21 Tax Code of the Russian Federation The use of the simplified tax system by individual entrepreneurs provides for their exemption from the obligation to pay, in particular, property tax for individuals (in relation to property used for business activities).

Federal Law dated October 4, 2014 No. 284-FZ a new one has been introduced into the Tax Code Ch. 32, according to which this tax is calculated from 01/01/2015. It provides that in relation to certain objects the tax base this tax will be determined based on their cadastral value ( clause 3 art. 402 Tax Code of the Russian Federation). The list of such objects is determined in accordance with clause 7 And 10 tbsp. 378.2 Tax Code of the Russian Federation. It is being developed by regional authorities.

Now in clause 3 art. 346.21 Tax Code of the Russian Federation It has been established that in relation to such objects the entrepreneur is not exempt from paying property tax for individuals. This is natural, since these objects are precisely intended for use in business activities, and Ch. 32 it is envisaged to calculate property tax in respect of them, although in a special manner.

The same rule will apply to individual entrepreneurs who switched to paying UTII. In relation to objects for which property tax for individuals will be paid based on the cadastral value in accordance with clause 7

Saint Petersburg

Protection and savings in business with solutions in mind Supreme Court. All changes to questions tax optimization 2019 (St. Petersburg)

Article 1

Introduce into part one of the Tax Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2000, No. 2, Art. 134; 2003, No. 27, Art. 2700; 2004, No. 2711, No. 3231; 2007, No. 2118, No. 3022; 16; Art. 3873; Art. 4291; Art. 4575; Art. 6730; , Art. 3207; Art. 5037; Art. 5646; 2014, Art. 5315)

1) paragraph 2 of Article 8 shall be supplemented with the words “or the payment of which is conditioned by the implementation of certain types of business activities within the territory in which the fee is introduced”;

2) paragraph 4 of Article 12 shall be stated as follows:

"4. Local taxes and fees are taxes and fees that are established by this Code and regulatory legal acts of representative bodies of municipalities on taxes and fees and are obligatory for payment in the territories of the relevant municipalities, unless otherwise provided by this paragraph and paragraph 7 of this article.

Local taxes and fees are put into effect and cease to operate on the territories of municipal entities in accordance with this Code and regulatory legal acts of representative bodies of municipal entities on taxes and fees.

Local taxes and fees are established by this Code and regulatory legal acts of representative bodies of settlements (municipal districts), city districts (intra-city districts) on taxes and fees and are required to be paid in the territories of the corresponding settlements (inter-settlement territories), city districts (intra-city districts), if otherwise not provided for in paragraph 7 of this article. Local taxes and fees are put into effect and cease to operate in the territories of settlements (inter-settlement territories), city districts (intra-city districts) in accordance with this Code and regulatory legal acts of representative bodies of settlements (municipal districts), city districts (intra-city districts) on taxes and fees

In an urban district with intracity division, the powers of representative bodies of municipalities to establish, enact and terminate local taxes in the territories of intracity districts are exercised by representative bodies of the urban district with intracity division or representative bodies of the corresponding intracity districts in accordance with the law of the constituent entity of the Russian Federation on the division of powers between bodies local government of an urban district with intra-city division and local government of intra-city areas.

Local taxes and fees in the federal cities of Moscow, St. Petersburg and Sevastopol are established by this Code and the laws of the specified constituent entities of the Russian Federation on taxes and fees, and are obligatory for payment in the territories of these constituent entities of the Russian Federation, unless otherwise provided by paragraph 7 of this article. Local taxes and fees are introduced and cease to operate in the territories of the federal cities of Moscow, St. Petersburg and Sevastopol in accordance with this Code and the laws of these constituent entities of the Russian Federation.

When establishing local taxes by representative bodies of municipalities (legislative (representative) bodies state power federal cities of Moscow, St. Petersburg and Sevastopol) are determined in the manner and within the limits provided for by this Code, the following elements of taxation: tax rates, procedure and deadlines for paying taxes, if these elements of taxation are not established by this Code. Other elements of taxation for local taxes and taxpayers are determined by this Code.

Representative bodies of municipalities (legislative (representative) bodies of state power of federal cities of Moscow, St. Petersburg and Sevastopol) in the manner and within the limits provided for by this Code may establish specifics for determining the tax base, tax benefits, grounds and procedure for their application.

When establishing local fees, the representative bodies of municipalities (legislative (representative) bodies of state power of the federal cities of Moscow, St. Petersburg and Sevastopol) determine the rates of fees in the manner and within the limits provided for by this Code, and may also establish benefits for the payment of fees, grounds and procedure for their application.";

3) Article 15 should be stated as follows:

"Article 15. Local taxes and fees

Local taxes and fees include:

1) land tax;

2) property tax for individuals;

3) trade fee.";

4) paragraph 1 of Article 102 shall be supplemented with subparagraph 8 with the following content:

"8) provided to local government bodies in order to monitor the completeness and reliability of information provided by payers of local fees for the calculation of fees, as well as the amounts of arrears on such fees."

Article 2

Introduce into part two of the Tax Code of the Russian Federation (Collected Legislation of the Russian Federation, 2000, No. 32, Articles 3340, 3341; 2001, No. 1, Article 18; No. 23, Article 2289; No. 33, Articles 3413, 3421, 3429; Art. 4554, 4564; Art. 5015, 5023; Art. 5138, Art. 2, 5, 10, 11; Art. 1958; Art. ; N 26, Art. 2700; Art. 2879, 2886; Art. 4443; ; 2004, N 1342; Art. 2711, 2715; N 3083, 3088; Art. 3517, 3520, 3523, 3525, 3527; Art. 3607; Art. 4377; st 9, 29, 34, 38; N 23, N 24, N 25, 2429; 2710, 2713, 2717, art. 3101, 3112, 3118, 3128, 3129, 3130; art. 5246, 5249; N 52, art. 5581; 2006, N 1, art. 12, 16; N 3, art. 280; N 10, art. 1065; N 12, art. 1233; N 23, art. 2380, 2382; N 27, art. 2881; N 30, art. 3295; N 31, art. 3433, 3436, 3443, 3450, 3452; N 43, art. 4412; N 45, art. 4627, 4628, 4629, 4630; N 47, art. 4819; N 50, art. 5279, 5286; N 52, art. 5498; 2007, N 1, art. 7, 20, 31, 39; N 13, art. 1465; N 21, art. 2461, 2462, 2463; N 22, art. 2563, 2564; N 23, art. 2691; N 31, art. 3991, 4013; N 45, art. 5416, 5417, 5432; N 46, art. 5553, 5554, 5557; N 49, Art. 6045, 6046, 6071; N 50, art. 6237, 6245, 6246; 2008, N 18, art. 1942; N 26, art. 3022; N 27, art. 3126; N 30, art. 3577, 3591, 3598, 3611, 3614, 3616; N 42, art. 4697; N 48, art. 5500, 5503, 5504, 5519; N 49, Art. 5723, 5749; N 52, art. 6218, 6219, 6227, 6236, 6237; 2009, N 1, art. 13, 19, 21, 22, 31; N 11, art. 1265; N 18, art. 2147; N 23, art. 2772, 2775; N 26, art. 3123; N 29, art. 3582, 3598, 3602, 3625, 3638, 3639, 3641, 3642; N 30, art. 3735, 3739; N 39, art. 4534; N 44, Art. 5171; N 45, art. 5271; N 48, art. 5711, 5725, 5726, 5731, 5732, 5733, 5734, 5737; N 51, art. 6153, 6155; N 52, art. 6444, 6450, 6455; 2010, N 15, art. 1737, 1746; N 18, art. 2145; N 19, art. 2291; N 21, art. 2524; N 23, art. 2797; N 25, art. 3070; N 28, art. 3553; N 31, art. 4176, 4186, 4198; N 32, art. 4298; N 40, art. 4969; N 45, art. 5750, 5756; N 46, art. 5918; N 47, art. 6034; N 48, art. 6247, 6248, 6249, 6250, 6251; N 49, Art. 6409; 2011, N 1, art. 7, 9, 21, 37; N 11, art. 1492, 1494; N 17, art. 2311, 2318; N 23, art. 3262, 3265; N 24, art. 3357; N 26, art. 3652; N 27, art. 3881; N 29, art. 4291; N 30, art. 4563, 4566, 4575, 4583, 4587, 4593, 4596, 4597, 4606; N 45, art. 6335; N 47, art. 6608, 6609, 6610, 6611; N 48, art. 6729, 6731; N 49, Art. 7014, 7015, 7016, 7017, 7037, 7043, 7061, 7063; N 50, art. 7347, 7359; 2012, N 10, art. 1164; N 14, art. 1545; N 18, art. 2128; N 19, Art. 2281; N 24, art. 3066; N 25, art. 3268; N 26, art. 3447; N 27, art. 3587, 3588; N 29, art. 3980; N 31, art. 4319, 4322, 4334; N 41, art. 5526, 5527; N 49, Art. 6747, 6748, 6749, 6750, 6751; N 50, art. 6958, 6966, 6968; N 53, art. 7578, 7584, 7596, 7603, 7604, 7607, 7619; 2013, N 9, art. 874; N 14, art. 1647; N 19, Art. 2321; N 23, art. 2866, 2888, 2889; N 26, art. 3207; N 27, art. 3444; N 30, art. 4031, 4045, 4046, 4047, 4048, 4049, 4081, 4084; N 40, art. 5033, 5037, 5038, 5039; N 44, Art. 5640, 5645, 5646; N 48, art. 6165; N 49, Art. 6335; N 51, art. 6699; N 52, art. 6981, 6985; 2014, N 8, art. 737; N 14, art. 1544; N 16, art. 1835, 1838; N 19, art. 2313, 2314, 2321; N 23, art. 2930, 2936, 2938; N 26, art. 3372, 3373, 3393, 3404; N 30, art. 4220, 4222, 4239, 4240, 4245; N 40, art. 5315, 5316; N 43, art. 5796, 5799; N 45, art. 6157, 6159) the following changes:

1) in paragraph 1 of Article 148:

a) add subparagraph 4 4 with the following content:

"4 4) services for the transportation of goods by aircraft are provided by Russian air carriers - organizations or individual entrepreneurs and the point of departure and destination are outside the territory of the Russian Federation if, during transportation on the territory of the Russian Federation, an aircraft operated by these carriers lands and the place of arrival goods into the territory of the Russian Federation coincides with the place of departure of goods from the territory of the Russian Federation;";

b) in subclause 5, replace the numbers “4 3” with the numbers “4 4”;

2) paragraph 1 of Article 164 shall be supplemented with subparagraph 2 10 with the following content:

"2 10) services for the transportation of goods by aircraft provided by Russian organizations or individual entrepreneurs, in which the point of departure and destination are located outside the territory of the Russian Federation, if the aircraft lands on the territory of the Russian Federation, provided that the place the arrival of goods on the territory of the Russian Federation and the place of departure of goods from the territory of the Russian Federation coincide;";

3) in article 165:

a) add paragraph 3 9 with the following content:

"3 9. When selling services provided for in subparagraph 2 10 of paragraph 1 of Article 164 of this Code, to confirm the validity of the application of the 0 percent tax rate, taxpayers submit to the tax authorities a register of transportation, shipping or other documents related to these operations, containing:

indication of the transportation route;

confirmation from customs authorities that the place of arrival of goods into the territory of the Russian Federation and the place of departure of goods from the territory of the Russian Federation coincide.

In the event of a selective request by the tax authority for individual documents included in the register, copies of these documents are submitted by taxpayers within 30 calendar days from the date of receipt of the corresponding request from the tax authority.";

b) in paragraph 9:

in paragraph five, replace the numbers “3 8” with the numbers “3 9”;

add a new paragraph fourteen as follows:

“the documents specified in paragraph 3 9 of this article are submitted to the tax authority no later than 180 calendar days from the date of the customs authority’s mark confirming the departure of goods from the territory of the Russian Federation;”;

c) paragraphs fourteen - twenty-two shall be considered paragraphs fifteen - twenty-three, respectively;

4) paragraph one of paragraph 9 of Article 167 after the numbers “2 8,” add the numbers “2 10,”;

5) in subparagraph 1 of paragraph 3 of Article 169, the words “of this Code, as well as” are replaced with the words “of this Code). When committed, the words “for the taxpayer’s failure to draw up invoices)” are replaced with the words “invoices are not drawn up”;

6) Article 172 shall be supplemented with paragraph 1 1 as follows:

"1 1. Tax deductions provided for in paragraph 2 of Article 171 of this Code may be claimed in tax periods within three years after the registration of goods (work, services), property rights or goods imported by the taxpayer in the territory of the Russian Federation. the territory of the Russian Federation and other territories under its jurisdiction.

Upon receipt of an invoice by the buyer from the seller of goods (work, services), property rights after the end of the tax period in which these goods (work, services), property rights were registered, but before the deadline established by Article 174 of this Code for submitting a tax return for specified tax period, the buyer has the right to deduct the amount of tax in relation to such goods (work, services), property rights from the tax period in which the specified goods (work, services), property rights were registered, taking into account the features provided for by this article.";

7) in article 174:

a) in paragraph one of clause 1, the words “on the 20th” are replaced with the words “on the 25th”;

b) in paragraph one of paragraph 4, the words “on the 20th” are replaced with the words “on the 25th”;

c) in paragraph 5:

in paragraph one, replace the words “on the 20th” with the words “on the 25th”;

in paragraph two, replace the words “on the 20th” with the words “on the 25th”;

in paragraph three, replace the words “within the prescribed period” with the words “no later than the 25th day of the month following the expired tax period”;

8) Article 210 shall be supplemented with paragraph 6 as follows:

"6. The tax base for income from the sale of real estate is determined taking into account the specifics established by Article 217 1 of this Code.";

9) in subparagraph 2 of paragraph 1 of Article 213:

a) in paragraph three the word “payments;” replace with the word "payments.";

b) add paragraphs with the following content:

“In the event of termination of a voluntary life insurance contract (except for cases of termination of voluntary insurance contracts for reasons beyond the will of the parties), when determining the tax base, the amounts of insurance premiums paid by an individual under this contract, in respect of which he was provided with a social tax deduction, are taken into account, specified in subparagraph 4 of paragraph 1 of Article 219 of this Code.

At the same time, the insurance organization, when paying cash (redemption) amounts to an individual under a voluntary life insurance agreement, is obliged to withhold the amount of tax calculated from the amount of income equal to the amount of insurance premiums paid by the individual under this agreement for each calendar year in which the taxpayer had the right to receive a social tax deduction specified in subparagraph 4 of paragraph 1 of Article 219 of this Code.

If the taxpayer has provided a certificate issued by the tax authority at the taxpayer’s place of residence confirming that the taxpayer has not received a social tax deduction or confirming that the taxpayer has received the amount of the provided social tax deduction specified in subparagraph 4 of paragraph 1 of Article 219 of this Code, the insurance organization accordingly does not withhold the amount tax or calculates the amount of tax subject to withholding;";

10) in article 217:

a) paragraphs two and six of paragraph 8 are declared invalid;

b) add paragraphs 8 3 and 8 4 with the following content:

"8 3) the amount of payments (including in the form of financial assistance) made to taxpayers in connection with a natural disaster or other emergency, as well as to taxpayers who are family members of persons killed as a result of natural disasters or other emergency circumstances, regardless from the source of payment;

8 4) the amount of payments (including in the form of financial assistance) made to taxpayers who suffered from terrorist acts on the territory of the Russian Federation, as well as to taxpayers who are family members of persons killed as a result of terrorist acts on the territory of the Russian Federation, regardless of the source payments;";

c) paragraph 17 1 should be stated as follows:

"17 1) income received by individuals who are tax residents of the Russian Federation for the corresponding tax period:

from the sale of real estate objects, as well as shares in the said property, taking into account the specifics established by Article 217 1 of this Code;

from the sale of other property that was owned by the taxpayer for three years or more.

The provisions of this paragraph do not apply to income received by individuals from the sale of valuable papers, as well as on income received by individuals from the sale of property directly used in business activities;";

d) paragraph 26 should be stated as follows:

"26) income in the form of charitable assistance received by orphans, children without parental care, and children who are members of families whose income per member does not exceed the subsistence level, the amount of which is determined in the manner established by the laws of the constituent entities of the Russian Federation, regardless of the source of payment;";

11) add Article 217 1 with the following content:

"Article 217 1. Features of tax exemption for income from the sale of real estate

1. Exemption from taxation of income specified in paragraph two of paragraph 17 1 of Article 217 of this Code received by individuals who are tax residents of the Russian Federation for the corresponding tax period, as well as determination of the tax base for the sale of real estate is carried out taking into account the specifics established by this article.

2. Unless otherwise established by this article, income received by a taxpayer from the sale of an immovable property item is exempt from taxation provided that such an item was owned by the taxpayer for a minimum period of ownership of the immovable property item or more.

3. For the purposes of this article, the minimum maximum period of ownership of an immovable property is three years for real estate in which at least one of the following conditions is met:

1) the right of ownership to an object of real estate was received by the taxpayer by inheritance or under a gift agreement from an individual recognized as a family member and (or) close relative of this taxpayer in accordance with the Family Code of the Russian Federation;

2) ownership of the real estate object was acquired by the taxpayer as a result of privatization;

3) the right of ownership to an object of real estate was received by the taxpayer - the rent payer as a result of the transfer of property under a lifelong maintenance agreement with dependents.

4. In cases not specified in paragraph 3 of this article, the minimum maximum period of ownership of real estate is five years.

5. If the taxpayer’s income from the sale of a real estate property is less than the cadastral value of this property as of January 1 of the year in which state registration of the transfer of ownership of the real estate property being sold was carried out, multiplied by a reduction factor of 0.7, For tax purposes, the taxpayer's income from the sale of the specified object is taken equal to the cadastral value of this object as of January 1 of the year in which the state registration of the transfer of ownership of the corresponding real estate object was carried out, multiplied by a reduction factor of 0.7.

If the cadastral value of the real estate object specified in this paragraph has not been determined as of January 1 of the year in which state registration of the transfer of ownership of the specified object was carried out, the provisions of this paragraph do not apply.

6. By law of a constituent entity of the Russian Federation, the following may be reduced down to zero for all or certain categories of taxpayers and (or) real estate objects:

1) the minimum maximum period of ownership of an immovable property specified in paragraph 4 of this article;

2) the size of the reduction factor specified in paragraph 5 of this article.";

12) in article 219:

a) in subparagraph 4 of paragraph 1:

the first paragraph after the words “disabled children (including adopted children under guardianship (trusteeship),” shall be supplemented with the words “and (or) in the amount of insurance premiums paid by the taxpayer in the tax period under the voluntary life insurance agreement (agreements), if such agreements are concluded for a period of at least five years, concluded (concluded) with an insurance organization in its own favor and (or) in favor of a spouse (including a widow, widower), parents (including adoptive parents), children (including adopted children, under guardianship (trusteeship),";

paragraph two should be supplemented with the words “and (or) voluntary life insurance”;

b) in paragraph 2:

in paragraph two, after the words “voluntary pension insurance”, add the words “, voluntary life insurance (if such contracts are concluded for a period of at least five years)”, after the words “relevant funds” add the words “and (or) insurance organizations”;

paragraph three after the words “under the voluntary pension insurance agreement(s)” shall be supplemented with the words “under the voluntary life insurance agreement(s) (if such agreements are concluded for a period of at least five years)”;

13) subparagraph 1 of paragraph 2 of Article 220 shall be stated as follows:

"1) property tax deduction is provided:

in the amount of income received by the taxpayer in the tax period from the sale residential buildings, apartments, rooms, including privatized residential premises, dachas, garden houses or land plots or shares (shares) in the specified property, which were owned by the taxpayer for less than the minimum maximum period of ownership of the real estate object established in accordance with Article 217 1 of this Code, are not exceeding in total 1,000,000 rubles;

in the amount of income received by the taxpayer in the tax period from the sale of other real estate that was owned by the taxpayer for less than the minimum maximum period of ownership of the real estate object established in accordance with Article 217 1 of this Code, not exceeding in total 250,000 rubles;

in the amount of income received by the taxpayer during the tax period from the sale of other property (except for securities) that was owned by the taxpayer for less than three years, not exceeding a total of 250,000 rubles;";

14) Article 225 shall be supplemented with paragraph 5 as follows:

"5. If a taxpayer carries out a type of business activity in a subject of the Russian Federation at the place of its registration, in respect of which a trade tax has been established in accordance with Chapter 33 of this Code, the taxpayer has the right to reduce the amount of tax calculated at the end of the tax period at the rate established by paragraph 1 of Article 224 of this Code, in the amount of the trade tax paid in this tax period.

15) subparagraph 41 of paragraph 1 of Article 251 shall be stated as follows:

"41) income received by an all-Russian public association operating in accordance with the legislation of the Russian Federation on public associations, the Olympic Charter of the International Olympic Committee and on the basis of recognition by the International Olympic Committee, and an all-Russian public association operating in accordance with the legislation of the Russian Federation on public associations, the Constitution of the International Paralympic Committee and on the basis of recognition by the International Paralympic Committee, within the framework of agreements on the transfer of property rights (including the rights to use the results of intellectual activity and (or) means of individualization) in cash and (or) in kind (sports equipment , provision of services for travel, accommodation and insurance of members of the Olympic delegation of the Russian Federation and the Paralympic delegation of the Russian Federation), subject to the use of the received income for the purposes of activities provided for in Articles 11 and 12 of the Federal Law of December 4, 2007 N 329-FZ "On Physical Culture and sports in the Russian Federation";";

16) in part two of Article 255:

a) paragraph 9 should be stated as follows:

"9) accruals to dismissed employees, including in connection with the reorganization or liquidation of the taxpayer, reduction in the number or staff of the taxpayer's employees. For the purposes of this paragraph, accruals to dismissed employees are recognized, in particular, severance payments made by the employer upon termination of the employment contract, provided for by the employment contracts and (or) separate agreements of the parties to the employment contract, including agreements on termination of the employment contract, as well as collective agreements, agreements and local regulations containing labor law standards;";

b) paragraph 24 after the words “for length of service” should be supplemented with the words “and based on the results of work for the year”;

17) in article 256:

a) in paragraph 3:

Paragraph two should be stated as follows:

"transferred (received) under agreements for free use, with the exception of fixed assets transferred for free use to state authorities and local governments, state and municipal institutions, state and municipal unitary enterprises in cases where this obligation of the taxpayer is established by the legislation of the Russian Federation Federation;";

Paragraph four should be stated as follows:

“those, by decision of the management of the organization, undergoing reconstruction and modernization for a period of more than 12 months, with the exception of cases where fixed assets in the process of reconstruction or modernization continue to be used by the taxpayer in activities aimed at generating income;”;

b) add paragraph 4 with the following content:

"4. Depreciation accrued on fixed assets transferred for free use to government and local government bodies, state and municipal institutions, state and municipal unitary enterprises in cases where this taxpayer obligation is established by the legislation of the Russian Federation, is taken into account when determining tax bases in accordance with Article 274 of this Code.";

18) paragraph 1 of Article 264 shall be supplemented with subparagraph 48 7 with the following content:

"48 7) expenses associated with the provision of property (work, services) free of charge to state authorities or local governments, state and municipal institutions, state and municipal unitary enterprises in cases where this obligation of the taxpayer is established by the legislation of the Russian Federation;";

19) paragraph 19 of Article 270 shall be supplemented with the words “as well as the amounts of the trade fee”;

20) Article 286 shall be supplemented with paragraph 10 as follows:

"10. If a taxpayer carries out a type of business activity in respect of which a trade tax is established in accordance with Chapter 33 of this Code, the taxpayer has the right to reduce the amount of tax (advance payment) calculated based on the results of the tax (reporting) period, credited to the consolidated budget of the subject of the Russian Federation Federation, which includes a municipal entity (in the budget of a federal city of Moscow, St. Petersburg or Sevastopol), in which the specified fee is established, in the amount of the trade tax actually paid from the beginning of the tax period until the date of payment of the tax (advance payment).

The provisions of this paragraph do not apply if the taxpayer fails to provide notice of registration as a payer of the trade tax in relation to the object of business activity for which the trade tax has been paid.";

21) in paragraph one of paragraph 9 of Article 310 1 the words “according to tax rate established" shall be replaced with the words "at the tax rate established by subparagraph 3 of paragraph 3 or";

22) paragraph one of paragraph 2 of Article 322 after the words “free use,” add the words “except for those transferred (provided) for free use in cases where such a taxpayer’s obligation is established by the legislation of the Russian Federation,”;

23) paragraph one of paragraph 3 of Article 346 11 after the words “in relation to property used for business activities” shall be supplemented with the words “except for objects of taxation with the property tax of individuals included in the list determined in accordance with paragraph 7 of Article 378 2 of this Code taking into account the features provided for in paragraph two of paragraph 10 of Article 378 2 of this Code";

24) Article 346 21 shall be supplemented with paragraph 8 as follows:

"8. If a taxpayer carries out a type of business activity in respect of which a trade tax is established in accordance with Chapter 33 of this Code, the taxpayer, in addition to the reduction amounts established by paragraph 3 1 of this article, has the right to reduce the amount of tax (advance payment) calculated according to the results of the tax (reporting) period for the object of taxation from the specified type of entrepreneurial activity, credited to the consolidated budget of the constituent entity of the Russian Federation, which includes the municipal entity (to the budget of the federal city of Moscow, St. Petersburg or Sevastopol), in which the specified fee is established, for the amount of trade tax paid during this tax (reporting) period.

The provisions of this paragraph do not apply if the taxpayer fails to provide notice of registration as a payer of the trade tax in relation to the object of business activity for which the trade tax has been paid.";

25) in article 346 26:

a) in paragraph 2 1:

Paragraph one should be stated as follows:

"2 1. The single tax does not apply to the types of business activities specified in paragraph 2 of this article in the following cases:";

add a new second paragraph with the following content:

"in the case of carrying out such types of activities within the framework of a simple partnership agreement (agreement on joint activities) or an agreement trust management property;";

add paragraphs three and four as follows:

“in the case of carrying out such types of activities by taxpayers classified as the largest in accordance with Article 83 of this Code;

in case of establishment in a municipality (federal city of Moscow, St. Petersburg or Sevastopol) in accordance with Chapter 33 of this Code, a trade fee in relation to such types of activities.";

b) paragraph two of paragraph 4 after the words “in relation to property used for carrying out business activities subject to a single tax” shall be supplemented with the words “except for objects of taxation with the property tax of individuals included in the list determined in accordance with paragraph 7 of Article 378 2 of this Code, taking into account the features provided for in paragraph two of paragraph 10 of Article 378 2 of this Code";

26) subparagraph 2 of paragraph 10 of Article 346 43 after the word “taxation” shall be supplemented with the words “, with the exception of objects of taxation with the property tax of individuals included in the list determined in accordance with paragraph 7 of Article 378 2 of this Code, taking into account the features provided for in the second paragraph paragraph 10 of Article 378 2 of this Code";

27) subparagraph 3 of paragraph 12 of Article 378 2, after the word “object”, add the words “or from an organization that owns such an object with the right of economic management”;

28) the title of section X should be stated as follows:

"Section X. Local taxes and fees";

29) in paragraph 15 of Article 396, after the words “in ownership”, add the words “individuals and”, and delete the words “taxpayers - organizations”;

30) Section X should be supplemented with Chapter 33 with the following content:

"Chapter 33. Trade fee

Article 410. General provisions

1. The trade fee (hereinafter in this chapter - the fee) is established by this Code and the regulatory legal acts of the representative bodies of municipalities, is put into effect and ceases to be in force in accordance with this Code and the regulatory legal acts of the representative bodies of municipalities and is required to be paid in the territories of these municipalities.

In the federal cities of Moscow, St. Petersburg and Sevastopol, the fee is established by this Code and the laws of the specified constituent entities of the Russian Federation, is put into effect and ceases to be in effect in accordance with this Code and the laws of the specified constituent entities of the Russian Federation, and is obligatory for payment in the territories of these constituent entities of the Russian Federation.

2. When establishing a fee, the representative (legislative) bodies of municipalities (federal cities of Moscow, St. Petersburg and Sevastopol) determine the fee rate within the limits established by this chapter.

3. Regulatory legal acts of representative bodies of municipalities (laws of federal cities of Moscow, St. Petersburg and Sevastopol) may also establish benefits, grounds and procedure for their application.

Article 411. Payers of the fee

1. Payers of the fee are organizations and individual entrepreneurs carrying out types of business activities on the territory of a municipal entity (federal cities of Moscow, St. Petersburg and Sevastopol), in respect of which the regulatory legal act of this municipal entity (laws of the federal cities of Moscow, St. Petersburg and Sevastopol) the specified fee is established using movable and (or) immovable property on the territory of this municipal entity (federal cities of Moscow, St. Petersburg and Sevastopol).

2. Individual entrepreneurs using the patent taxation system and taxpayers using the taxation system for agricultural producers (single agricultural tax), in relation to these types of business activities using the corresponding objects of movable or immovable property.

Article 412. Object of taxation

1. The object of taxation is the use of an object of movable or immovable property (hereinafter in this chapter - the object of trade) for the taxpayer to carry out the type of business activity in respect of which the fee is established, at least once during the quarter.

2. For the purposes of this chapter, the following concepts are used:

1) the date of origin of the object of taxation - the date of the beginning of the use of the object of trade for the implementation of the type of business activity in respect of which the fee is established;

2) the date of termination of the object of imposition of the fee - the date of termination of the use of the object of trade for the implementation of the type of business activity in respect of which the fee is established.

Article 413. Types of business activities in respect of which a fee is established

1. The fee is established in relation to the implementation of trade activities at trade facilities.

2. For the purposes of this chapter, trading activities include the following types trade:

1) trade through stationary facilities trading network that do not have trading floors (with the exception of facilities of a stationary retail chain that do not have trading floors that are gas stations);

2) trade through objects of a non-stationary trading network;

3) trade through stationary retail chain facilities with trading floors;

4) trade carried out by releasing goods from the warehouse.

3. For the purposes of this chapter, activities related to the organization of retail markets are equated to trading activities.

4. For the purposes of this chapter, the following concepts are used:

1) object of trade:

in relation to the types of trade specified in paragraph 2 of this article - a building, structure, premises, stationary or non-stationary retail facility or a store, with the use of which the payer carries out the type of activity in respect of which the fee is established;

in relation to the activities of organizing retail markets - an object of real estate with the use of which the market management company carries out the specified activities;

2) trade - a type of business activity associated with retail, small wholesale and wholesale purchase and sale of goods, carried out through the objects of a stationary trading network, non-stationary trading network, as well as through warehouses;

3) activities for the organization of retail markets - the activities of market management companies, determined in accordance with the provisions of the Federal Law of December 30, 2006 N 271-FZ "On retail markets and on amendments to Labor Code Russian Federation".

Article 414. Tax period

The levy period is a quarter.

Article 415. Collection rates

1. Fee rates are established by regulatory legal acts of municipalities (laws of the federal cities of Moscow, St. Petersburg and Sevastopol) in rubles per quarter based on the object of trade or its area.

At the same time, taking into account the features provided for in this article, the fee rate cannot exceed the estimated amount of tax payable in the relevant municipality (federal city of Moscow, St. Petersburg or Sevastopol) in connection with the use patent system taxation on the basis of a patent for the relevant type of activity, issued for three months.

2. In order to determine the maximum collection rates in accordance with paragraph 1 of this article, the restrictions for the application of the patent taxation system for activities in the form of retail trade, established by subparagraph 1 of paragraph 3 of Article 346 43 of this Code, are not taken into account.

3. The rate of collection established for trade through the objects of a stationary trading network with a trading floor area of ​​more than 50 square meters for each trade organization facility, as well as for trade carried out by releasing goods from a warehouse, is established per 1 square meter of trading floor area and cannot exceed the estimated amount of tax payable in connection with the application of the patent taxation system in a given municipality (federal city of Moscow, St. Petersburg or Sevastopol) on the basis of a patent under retail trade carried out through the objects of a stationary retail chain with a sales area of ​​no more than 50 square meters for each object of the organization of trade, issued for three months, divided by 50.

4. The fee rate established for the activities of organizing retail markets cannot exceed 550 rubles per 1 square meter of retail market area. The stated rate is subject to annual indexation by the deflator coefficient established for the corresponding calendar year.

5. The area of ​​the trading floor for the purposes of this chapter is determined in accordance with subparagraph 5 of paragraph 3 of Article 346 43 of this Code.

6. Regulatory legal acts of municipalities (laws of federal cities of Moscow, St. Petersburg and Sevastopol) may establish differentiated tax rates depending on the territory of a specific type of trading activity, the category of the tax payer, the characteristics of certain types of trade, as well as the characteristics of the objects carrying out trade. In this case, the collection rate can be reduced down to zero.

Article 416. Accounting for fee payers

1. Registration, deregistration of an organization or individual entrepreneur as a payer of a fee with a tax authority is carried out on the basis of a corresponding notification of the payer of the fee submitted by him to the tax authority, or on the basis of information provided by the authorized body specified in paragraph 2 of Article 418 of this Code to the tax authority.

The notification contains information about the subject of the levy: type of business activity; the object of trade with the use of which the specified entrepreneurial activity is carried out (terminated); characteristics (quantity and (or) area) of the trade object necessary to determine the amount of the fee.

2. The payer of the fee submits a corresponding notification no later than five days from the date of occurrence of the object of taxation.

Carrying out a type of business activity in respect of which a fee has been established without sending the specified notification is equivalent to conducting activities by an organization or individual entrepreneur without registering with the tax authority.

The payer of the fee is obliged to notify the tax authority of each change in the indicators of the object of trade, which entails a change in the amount of the fee, no later than five days from the date of the corresponding change.

3. Registration is carried out on the basis of a notification submitted by the payer of the fee, within five days after the tax authority receives the specified notification. Within five days from the date of registration, the payer of the fee is sent a corresponding certificate.

4. In case of termination of business activities using an object of trade, the payer of the fee submits a corresponding notification to the tax authority.

The date of deregistration of an organization or individual entrepreneur as a fee payer is the date of termination of the type of activity specified in the notification by the fee payer.

5. The forms of notifications, as well as the procedure and composition of information indicated in notifications, are determined federal body executive power, authorized for control and supervision in the field of taxes and fees.

6. Notification of registration as a fee payer for the object of the type of business activity in respect of which the fee is established is a corresponding written statement or statement drawn up in electronic form and transmitted via telecommunication channels using an enhanced qualified electronic signature.

7. Registration and deregistration of an organization or individual entrepreneur as a tax payer with the tax authority is carried out:

at the location of the immovable property - if the business activity in respect of which the fee is established is carried out using the immovable property;

at the location of the organization (place of residence of the individual entrepreneur) - in other cases.

If several objects of carrying out types of business activities in respect of which a fee is established are located in the same municipality (federal city of Moscow, St. Petersburg or Sevastopol) in territories under the jurisdiction of different tax authorities, registration of the payer of the fee is carried out by the tax authority at the location of the object, information about which was received from the payer of the fee earlier than about other objects.

Article 417. Procedure for calculating and paying the fee

1. Unless otherwise established by this article, the amount of the fee is determined by the payer independently for each object of taxation, starting from the taxation period in which the object of taxation arose, as the product of the fee rate in relation to the relevant type of business activity and the actual value of the physical characteristics of the corresponding object of trade. .

2. Payment of the fee is made no later than the 25th day of the month following the taxation period.

3. In the event of submission from the authorized body of information about identified objects of taxation, in respect of which a notification has not been submitted to the tax authority or in respect of which the notification contains unreliable information, the tax authority sends to the payer of the fee a requirement to pay the fee no later than 30 days from the day of receipt of the specified information.

The amount of the fee specified in the request is calculated on the basis of information submitted to the tax authorities by the authorized body.

Article 418. Powers of local government bodies (government bodies of federal cities of Moscow, St. Petersburg and Sevastopol)

1. Local government bodies (government bodies of federal cities of Moscow, St. Petersburg and Sevastopol) exercise the authority to collect, process and transfer to tax authorities information about objects of taxation within the limits established by this article.

2. The regulatory legal act of the representative body of the municipality (laws of the federal cities of Moscow, St. Petersburg and Sevastopol) determines the body exercising the powers specified in paragraph 1 of this article (hereinafter in this article - the authorized body).

3. The authorized body, in accordance with the law, exercises control over the completeness and reliability of information about objects subject to taxation on the territory of its municipality (federal cities of Moscow, St. Petersburg or Sevastopol).

4. When identifying objects of taxation in respect of which a notification has not been submitted to the tax authority or in respect of which the notification contains inaccurate information, the authorized body, within five days, draws up an act on identifying a new object of taxation or an act on the identification false information in relation to the object of taxation and sends the specified information to the tax authority in the form (format) and in the manner determined by the federal executive body authorized for control and supervision in the field of taxes and fees.

The authorized body informs the payer of the fee about sending information to the tax authority within five days from the date of sending the information specified in paragraph one of this paragraph, with the relevant act attached.

The acts specified in this paragraph may be appealed by the payer of the fee in the manner established by law Russian Federation. In case of cancellation of the relevant act, information about this is sent by the authorized body to the tax authority in the manner prescribed by paragraph one of this paragraph."

Article 3

Subparagraph "b" of paragraph 8 of Article 1 of the Federal Law of July 24, 2007 N 216-FZ "On Amendments to Part Two of the Tax Code of the Russian Federation and Some Other Legislative Acts of the Russian Federation" (Collection of Legislation of the Russian Federation, 2007, N 31, Art. 4013) to be declared invalid.

Article 4

1. This Federal Law comes into force on January 1, 2015, but not earlier than one month from the date of its official publication and not earlier than the 1st day of the next tax period for the corresponding tax, with the exception of the provisions for which this article establishes a different date for their entry into force.

2. Clause 8, subclause “c” of clause 10, clauses 11, 13 and 27 of Article 2 of this Federal Law come into force on January 1, 2016.

3. The provisions of paragraph 6 of Article 210, paragraph 17 1 of Article 217, Article 217 1 and subparagraph 1 of paragraph 2 of Article 220 of Part Two of the Tax Code of the Russian Federation (as amended by this Federal Law) apply to real estate acquired in ownership after January 1 2016.

4. A trade tax in accordance with Chapter 33 of Part Two of the Tax Code of the Russian Federation (as amended by this Federal Law) may be introduced in the federal cities of Moscow, St. Petersburg and Sevastopol no earlier than July 1, 2015. In municipalities that are not part of the federal cities of Moscow, St. Petersburg and Sevastopol, a trade tax can be introduced only after the adoption of the corresponding federal law.

President of the Russian Federation V. Putin

E. S. Kazakov, expert of the magazine “Acts and Comments for Accountants”

Federal Law of November 29, 2014 No. 382-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation” (hereinafter referred to as Federal Law No. 382-FZ), which introduced further amendments to the tax legislation relating to a variety of taxes (we will discuss this in detail below), caused heated debate. One of the innovations he identified can be considered truly important, since he established a new fee.

This is a trade fee. Please note that this will not affect all taxpayers. This fee is included in the list of local taxes and fees in Art. 15, and how it is calculated is described in the new Ch. 33 Tax Code of the Russian Federation. Therefore, it is probably too early to talk about it in detail.

The trade tax can be introduced as early as 07/01/2015 as the region is ready in Moscow, St. Petersburg and Sevastopol (the latter was included in this “capital company”, of course, because of its similar status as a city of federal significance to these two cities, it is unlikely by the specified date it will be ready for the introduction of the trade tax). Other regions will be able to introduce it only after the release of another federal law that will allow this ( clause 4 art. 3 of Federal Law No. 382-FZ).

The trade tax is payable from the moment the property begins to be used in the relevant business activity, and ceases to be paid when such use of the property ceases. As with various special regimes, payment of the fee is made after submitting a notification about the start of a specific type of business activity, but payment of the fee is not voluntary.

Organizations do not take into account the amount of trade tax in expenses when calculating income tax ( clause 19 art. 270 Tax Code of the Russian Federation in the new edition). But they can reduce by this amount the amount of income tax credited to the budget of a constituent entity of the Russian Federation in the amount of the fee actually paid ( Art. 286 Tax Code of the Russian Federation supplemented clause 10).

As for individual entrepreneurs, they will be able to reduce the amount of personal income tax accrued in relation to business activities by the amount of the trade tax paid for the same tax period ( Art. 225 Tax Code of the Russian Federation supplemented clause 5).

The condition for such a reduction in tax payments for organizations and entrepreneurs is the submission to the tax authority of a notification of registration as a payer of the trade tax for a specific object ( Art. 225 Tax Code of the Russian Federation supplemented clause 5).

Under the same condition, the “simplified tax” ( Art. 346.21 Tax Code of the Russian Federation supplemented clause 8). Obviously, this applies to taxpayers regardless of what object of taxation they have chosen.

True, according to clause 3.1 of the same article, “simplified” with the object of taxation “income” reduce the single tax on insurance premiums, expenses for the payment of benefits and payments under personal insurance contracts. True, all these expenses cannot reduce the single tax by more than 50%.

But first of all, it is necessary to reduce the single tax on these expenses. The resulting balance of the single tax is reduced by the amount of the trade tax without the 50% limit.

In addition, if a trade tax is introduced in a municipality in relation to any type of activity, UTII for this type of activity cannot be paid (changed clause 2.1 art. 346.26 Tax Code of the Russian Federation).

But taxpayers paying the Unified Agricultural Tax and entrepreneurs with a patent do not switch to paying a trade tax for the corresponding type of activity ( clause 2 art. 411 Tax Code of the Russian Federation).

Value added tax

All changes regarding VAT come into force on 01/01/2015.

Air transportation and landing in the Russian Federation

IN Article 148 of the Tax Code of the Russian Federation it is explained in some detail how the place of implementation of work and services is determined in various situations, that is, whether it is located on the territory of the Russian Federation. This is especially important when determining whether a taxpayer has the right to apply a zero VAT rate.

In the new pp. 4.4 clause 1 This article now separately states in which case for services for the transportation of goods by aircraft, the place of sale is the Russian Federation. If both the point of departure and destination are outside the Russian Federation, in general, according to pp. 5 clause 1.1 art. 148 Tax Code of the Russian Federation The territory of the Russian Federation is not the place where these services are sold.

In accordance with pp. 1 clause 1 art. 146 Tax Code of the Russian Federation The objects of VAT taxation are transactions involving the sale of goods (works, services) in the territory of the Russian Federation. IN Letter Federal Tax Service of Russia dated June 10, 2014 No. GD-4-3/11237 stated that based on pp. 4.1 And 4.2 clause 1 art. 148 Tax Code of the Russian Federation The place of sale of transportation (transportation) services provided by Russian organizations is the territory of the Russian Federation if the transportation of goods is carried out between points of departure and (or) destination located on the territory of the Russian Federation, or if the transported goods are placed under the customs procedure of customs transit. In other cases, according to pp. 5 clause 1.1 art. 148 Tax Code of the Russian Federation The territory of the Russian Federation is not recognized as a place for the sale of services for the transportation (transportation) of goods.

Such other cases include the transportation of goods by aircraft, if both the point of departure and destination are outside the Russian Federation, but the ship lands on the territory of the Russian Federation, for example, to refuel. In this case, the goods, having temporarily entered the territory of the Russian Federation, are not placed under the customs procedure of customs transit.

According to tax authorities, as a result, these services are not subject to VAT and, accordingly, a zero rate cannot be applied to them; the entire amount of “input” VAT on these services must be attributed to costs.

Now, for these services, the place of sale will be recognized as the territory of the Russian Federation, provided that:

– they turn out to be Russian air carriers - organizations or individual entrepreneurs;

– the place of arrival of goods on the territory of the Russian Federation coincides with the place of their departure from the territory of the Russian Federation, in other words, upon landing there is no sale of these goods.

At the same time, it was also changed pp. 5 p. 1 art. 148 Tax Code of the Russian Federation. Moreover, in the new pp. 2.10 clause 1 art. 164 Tax Code of the Russian Federation It is now expressly stated that if these conditions are met, a zero rate will be applied to the services in question.

According to the new clause 3.9 art. 165 Tax Code of the Russian Federation the coincidence of the places of arrival and departure of goods must be confirmed by the customs authority. The taxpayer attaches this confirmation, as well as an indication of the transportation route, to the register of transportation, shipping or other documents related to the relevant operations.

These documents are submitted to the tax authority no later than 180 calendar days from the date of the customs authority’s mark confirming the departure of goods from the territory of the Russian Federation (changed clause 9 art. 165 Tax Code of the Russian Federation). The last day of the quarter in which a complete set of these documents is collected is recognized as the moment of determining the tax base for VAT (changed clause 9 art. 167 Tax Code of the Russian Federation).

Don't write an invoice like that

Clarified pp. 1 clause 3 art. 169 Tax Code of the Russian Federation. Most recently, Federal Law No. 238‑FZ dated July 21, 2014 “On amendments to Chapter 21 of Part Two of the Tax Code of the Russian Federation and Article 12 of the Federal Law “On Amendments to Certain Legislative Acts of the Russian Federation in Combating Illegal Financial Transactions” included an amendment was made, after which the wording of this norm turned out to be contradictory.

When performing the transactions listed therein, the taxpayer, based on the requirements clause 3 art. 169 Tax Code of the Russian Federation, must prepare an invoice, maintain journals of invoices received and issued, purchase books and sales books. Moreover, obviously, this also applies to transactions involving the sale of goods (work, services), property rights to persons who are not VAT payers, and to taxpayers exempt from fulfilling taxpayer obligations related to the calculation and payment of tax, even if there was a written consent of the parties to the transaction for the taxpayer’s failure to prepare invoices (in this case, buyers do not need it, since they do not deduct VAT).

That is, on the one hand, the counterparties legally agreed not to draw up an invoice, on the other hand, the seller (supplier) must draw it up. Although it is clear that legislators meant that such a taxpayer does not prepare an invoice, but maintains journals of received and issued invoices, purchase books and sales books. This is exactly the meaning that the amended wording will now contain. clause 3 art. 169 Tax Code of the Russian Federation.

At the same time, according to the recommendations of the Ministry of Finance set out in Letter dated 10/09/2014 No. 03‑07‑11/50894, in such cases, the sales book can reflect the details of an invoice drawn up by the seller in one copy, or primary accounting documents confirming the facts of economic life.

It will be easier to apply VAT deductions

IN Article 172 of the Tax Code of the Russian Federation two fundamental changes have been made (added clause 1.1), aimed at facilitating the use of VAT deductions by taxpayers. The first of them is as follows.

Although the ability to make a VAT deduction is declared by the regulatory authorities as the right of the taxpayer, at the same time, until recently, they tried quite harshly to limit it in relation to the period when he can do this.

So, it would seem that if the taxpayer applies the deduction in a later period than the one in which all the conditions for its application were met, the budget will at least not lose. But in letters of the Ministry of Finance of Russia dated March 12, 2013 No. 03‑07‑10/7374, dated 02/13/2013 No. 03‑07‑11/3784, dated January 15, 2013 No. 03‑07‑14/02, dated October 31, 2012 No. 03‑07‑05/55 it was indicated that in such cases it is necessary to submit an updated declaration for the period when the right to apply the deduction arose. Moreover, judges often shared this opinion ( resolution of the FAS ZSO dated 08/16/2013 in case No. A81-4188/2012, FAS VVO dated January 31, 2011 in case No. A11-2497/2010).

However, the arbitrators began to be inclined to believe that the taxpayer has the right to claim a deduction in any period within a three-year period after he received the right to it, and not just directly in this period. The culmination was the adoption of Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated May 30, 2014 No. 33 “On some issues that arise in arbitration courts when considering cases related to the collection of value added tax.”

IN paragraph 27 of this decision, the arbitrators indicated that tax deductions can be reflected by the taxpayer in the tax return for any of the tax periods included in the corresponding three-year period, since the Tax Code of the Russian Federation does not provide otherwise. The main thing is that the tax deduction is reflected in the declaration before the expiration of the stipulated clause 2 art. 173 Tax Code of the Russian Federation three-year term.

Now in Art. 172 Tax Code of the Russian Federation it is expressly stated that tax deductions can be claimed in tax periods within three years after the registration of goods (works, services), property rights or goods imported by the taxpayer into the territory of the Russian Federation and other territories under its jurisdiction . In fact, the taxpayer can choose the period when he applies the deduction for which all conditions are met.

And here it is no less definitely established that if an invoice is received after the expiration of the tax period to which it relates, but before the deadline for submitting a tax return for this period established by the Tax Code of the Russian Federation, then the deduction can be made precisely in the period when the requirements were met all conditions for its use.

Example 1.

The conditions for applying the deduction for a transaction made in the first quarter of 2015 were met in the same quarter, except that the invoice was received on April 15, 2015.

In this case, according to the new clause 1.1 art. 172 Tax Code of the Russian Federation The deduction can be reflected specifically in the declaration for the first quarter of 2015.

Until now, regulatory authorities have reasoned like this: no invoice, no deduction. In which period the taxpayer received it, let him apply the deduction (see, for example, Letter of the Ministry of Finance of Russia dated 08.08.2014 No. 03‑07‑09/39449, Federal Tax Service of Russia dated July 28, 2014 No. ED-4-2/14546).

Judges often expressed the same opinion, although as a result, as a rule, they made a decision in favor of the taxpayer, who expected to apply the deduction in the period of receipt of the invoice, justifying this by the fact that he received this document untimely, not in the period when the other conditions to apply the deduction were met ( resolution of the FAS ZSO dated 10/07/2013 in case No. A81-4911/2012, FAS MO dated 03/04/2013 in case No. A40-83606/12‑115‑56, FAS CO dated February 21, 2013 in case No. A35-4522/2012).

At the same time, in other cases, the arbitrators indicated that an invoice is the basis for a deduction, but the taxpayer has the right to apply it in the period when transactions for the purchase of goods (work, services) were carried out. This can be done when the invoice is received, and if necessary, an updated declaration can be submitted.

Now the Tax Code allows you to do this, but only, as we have indicated, if the deadline for submitting the declaration established by the Tax Code of the Russian Federation has not yet arrived. In our opinion, receipt of an invoice after this period will not allow the taxpayer to make a deduction in the period to which the invoice relates. This will have to be done in the period in which the invoice was received. The Tax Code of the Russian Federation now strictly distinguishes between receiving an invoice before and after the deadline for filing a declaration.

Five more days are given to fill out the declaration and pay the tax

VAT payers have long been accustomed to the fact that VAT returns are submitted no later than the 20th day of the month following the reporting period. And so legislators finally decided to meet taxpayers halfway and move the deadline for submitting this declaration to the 25th. More precisely, they didn’t dare, but were forced. After all, although the requirement to submit a VAT return in electronic form is becoming stricter, and this procedure for submitting a declaration would seem to simplify its submission to the tax authorities and its prompt processing by tax authorities, the form of the declaration itself and the procedure for filling it out are becoming significantly more complex and expanded. Now the VAT return must include additional information about large-scale transactions ( clause 5.1 art. 174 Tax Code of the Russian Federation as amended, effective from 01/01/2015).

In this regard, changes have been made to several norms Art. 174 Tax Code of the Russian Federation, which regulates the deadline for submitting the VAT return. In this case, of course, the tax payment deadline is also postponed to the 25th. It's about:

– on payment of tax in equal installments in each of the three months following the expired tax period for transactions recognized as an object of taxation in accordance with pp. 1 – 3 p. 1 art. 146 Tax Code of the Russian Federation (para. 1 clause 1 art. 174 Tax Code of the Russian Federation);

– on payment of tax for the expired tax period no later than the 20th day of the month following the expired tax period by the persons specified in clause 5 art. 173 Tax Code of the Russian Federation, that is, when they issue an invoice in the absence of such an obligation ( para. 1 clause 4 art. 174 Tax Code of the Russian Federation);

– on the submission of a declaration by all persons who are obliged to do so ( clause 5 art. 174 Tax Code of the Russian Federation).

True, it seems that legislators forgot that the Federal Law of June 28, 2013 No. 134-FZ “On amendments to certain legislative acts of the Russian Federation in terms of combating illegal financial transactions” established a new obligation for persons who are not taxpayers, taxpayers exempt from fulfilling taxpayer obligations related to the calculation and payment of taxes not recognized by tax agents in the event that they issue and (or) receive invoices ( clause 5.2 art. 174 Tax Code of the Russian Federation as amended, effective from 01/01/2015):

– when carrying out business activities in the interests of another person on the basis of commission agreements, agency agreements providing for the sale and (or) acquisition of goods (work, services), property rights on behalf of the commission agent (agent), or on the basis of transport expedition agreements (if, when determining tax base in the manner established Ch. 23, 25 , 26.1 And 26.2 Tax Code of the Russian Federation, income includes income in the form of remuneration for the execution of transport expedition contracts);

– when performing the functions of a developer.

These persons will submit to the tax authority in relation to such activities a log of invoices received and issued. At the same time, they, logically, were given the same deadline for submission as for the VAT return, that is, the 20th day of the month following the expired tax period.

But Federal Law No. 382-FZ this norm is not affected; the deadline for submitting the specified log book is still the 20th. But perhaps this will not last long and legislators will soon correct their oversight.

This law came into force on January 1, 2015, including changes in the deadlines for filing a VAT return and paying this tax. In our opinion, this means that already for the fourth quarter of 2014 it is possible to submit a declaration and pay tax according to the new deadline, despite the fact that the new declaration form will apparently only come into effect for reports starting from the first quarter of 2015.

Personal income tax

On assistance to taxpayers in emergency situations

As of January 1, 2015, the procedure for exempting payments from personal income tax to taxpayers and members of their families related to natural disasters or terrorist attacks has changed slightly. Previously, such payments were mentioned in para. 2 And 6 p. 8 art. 217 Tax Code of the Russian Federation.

This paragraph talked about the exemption from personal income tax for payments in connection with various events in the life of a taxpayer during which he experiences financial difficulties. Moreover, in order not to be subject to personal income tax, these payments had to be one-time in nature.

Now the mentioned payments related to natural disasters or terrorist attacks are separated into separate clause 8.3 And 8.4 art. 217 Tax Code of the Russian Federation. At the same time, the condition of a one-time nature is excluded for them. This also applies to material assistance, which can be paid to the same individual several times, and it will not be subject to personal income tax.

Sale of real estate: new procedure for exemption from personal income tax

The procedure for exempting income received by an individual from the sale of real estate from personal income tax has changed significantly. According to the current edition clause 17.1 art. 217 Tax Code of the Russian Federation it was enough for such an object to be owned by the taxpayer for three years or more in order for this norm to be applied, and the corresponding income was not fully subject to personal income tax.

At the same time, this norm specifically indicated which real estate objects were meant (residential houses, apartments, rooms, including privatized residential premises, dachas, garden houses or land plots and shares in the listed property).

Now this paragraph talks about exemption from personal income tax not for certain types of real estate (for example, apartments, land plots, etc.), but for real estate in general, without specification, including shares in it.

Note that the Tax Code of the Russian Federation does not define the concept of real estate. In this case, according to accepted practice, it is necessary to turn to other areas of legislation. Yes, according to clause 1 art. 130 Civil Code of the Russian Federation immovable things (real estate, real estate) include land plots, subsoil plots and everything that is firmly connected to the land, that is, objects whose movement without disproportionate damage to their purpose is impossible, including buildings, structures, unfinished construction objects. Moreover, the Civil Code of the Russian Federation also includes aircraft and sea vessels, inland navigation vessels, and space objects subject to state registration as immovable things, and according to the law, other property can be recognized as immovable things.

As you can see, compared to the current edition clause 17.1 art. 217 Tax Code of the Russian Federation From 01/01/2015, a larger number of real estate assets will be exempt from personal income tax. But it’s too early for taxpayers to rejoice. First of all, because this norm stipulates only the fundamental possibility of exempting income from the sale of real estate from taxation. The conditions for such release are given in the new Art. 217.1 Tax Code of the Russian Federation.

From this article it follows that the principle “three years have passed - no tax” will no longer apply to all real estate objects, but only to those:

– ownership rights to which were received by taxpayers by inheritance or under gift agreements from individuals recognized as family members and (or) close relatives of these taxpayers in accordance with the RF IC;

– ownership rights to which were obtained by taxpayers as a result of privatization;

– ownership rights to which were received by taxpayers - rent payers as a result of the transfer of property under a lifelong maintenance agreement with dependents.

For your information:

The Family Code does not directly define who is a family member and who is a close relative. But from Art. 2 And 14 IC RF it can be understood that the code understands family members of spouses, parents and children (adoptive parents and adopted children), and close relatives - relatives in direct ascending and descending lines (parents and children, grandparents and grandchildren), full-blooded and half-blooded (having common father or mother) brothers and sisters.

In other cases (for example, if the property was purchased under a purchase and sale agreement, even from a family member or close relative), the minimum period of ownership of real estate required for exemption from personal income tax upon its sale is five years. These two options for periods of ownership of property (three years and five years) are called the minimum maximum periods of ownership of real estate.

But that is not all. Let us assume that the period of ownership of the property by the taxpayer is not sufficient to avoid paying personal income tax. If, as of January 1 of the year in which the sale takes place, its cadastral value was determined for the corresponding property, then the amount of income from the sale must be compared with this cadastral value, multiplied by a factor of 0.7.

If the actual amount of income from sales is less than the result obtained, the latter is included in the tax base.

Example 2.

The amount of income from the sale of real estate amounted to 3 million rubles. Its cadastral value as of January 1 of the year in which the sale took place is equal to 5 million rubles.

The estimated amount for comparison with the actual income received is 3.5 million rubles. (5 million rubles x 0.7). Therefore, an amount equal to 3.5 million rubles must be included in income subject to personal income tax.

Apparently, in this way, legislators decided to fight the practice of parties to real estate purchase and sale agreements underestimating the value they indicate in the agreement compared to the actual cost (when part of the payments are made in “black cash”). Until now, this has often been done to reduce personal income tax.

If the cadastral value of the property has not been determined as of January 1, there is no need to make such a calculation. In addition, it is useful for a taxpayer who has sold a property to refer to the legislation of the constituent entity of the Russian Federation in which he is registered as a taxpayer. The fact is that a subject of the Russian Federation can adopt a law by which, in the territory under its control, the minimum period of ownership of property for the purpose of exemption from personal income tax can be set at a level of less than five years or the reduction coefficient can be lowered from a value equal to 0.7.

We also recall that, in accordance with pp. 1 item 2 art. 220 Tax Code of the Russian Federation, if a property (a residential house, apartment, room, including privatized residential premises, a dacha, a garden house or a plot of land or a share(s) in the said property) belongs to the taxpayer for less than three years, the latter can apply a property deduction from the tax base in the amount of not more than 1 million rubles.

The right to such a property deduction has been preserved, and if the property belongs to a group of real estate for which, according to Art. 217.1 Tax Code of the Russian Federation The minimum maximum period of ownership of a real estate property is five years, then a property deduction for such real estate can be obtained if it was owned by the taxpayer for up to five years inclusive, and not three years.

At the same time, it is not entirely clear whether the provisions of the new Art. 217.1 Tax Code of the Russian Federation concerning the comparison of the amount of income received with the cadastral value of the property. Although it is present precisely in this new article, which talks about the imposition of personal income tax on the value of property owned by the taxpayer for more than three (five) years, it is not indicated here that it applies only to such, and not to any real estate being sold.

All new provisions related to the sale of real estate will come into force on 01/01/2016 and apply to income that will be received from this date.

About charitable assistance to children

Legislators decided to expand the possibilities of providing charitable assistance to orphans, children without parental care, and children who are members of families whose income per member does not exceed the subsistence level, so that it is not subject to personal income tax. In the current version clause 26 art. 217 Tax Code of the Russian Federation Such charitable assistance was not subject to personal income tax only if it was provided by NPOs.

From 01/01/2015, for such charitable assistance to be exempt from personal income tax, the source of its payment is unimportant.

Let us remind you that in addition to this, the amounts of payments in the form of any charitable assistance in cash and in kind provided in accordance with the legislation of the Russian Federation on charitable activities are not subject to personal income tax ( Federal Law of August 11, 1995 No. 135-FZ “On Charitable Activities and Charitable Organizations”) duly registered Russian and foreign charitable organizations ( clause 8.2 art. 217 Tax Code of the Russian Federation).

More social deductions

According to pp. 4 paragraphs 1 art. 219 Tax Code of the Russian Federation the taxpayer has the right to social deductions for certain types of non-state pension agreements or voluntary pension insurance.

From 01/01/2015, this social deduction is also extended to insurance premiums under a voluntary life insurance agreement (agreements), provided that such an agreement is concluded by the taxpayer:

– for a period of at least five years;

– with an insurance organization in one’s own favor and (or) in favor of a spouse (including a widow, widower), parents (including adoptive parents), children (including adopted children under guardianship (trusteeship)).

The right to this deduction is confirmed when the taxpayer submits documents confirming his actual expenses for voluntary life insurance.

Do not forget that according to para. 3 p. 2 art. 219 Tax Code of the Russian Federation social tax deductions specified in pp. 2 – 5 p. 1 of this article (with the exception of expenses for the education of the taxpayer’s children and expenses for expensive treatment), are provided in the amount of actual expenses incurred, but in total no more than 120,000 rubles. in the tax period. This also applies to insurance premiums under the voluntary life insurance agreement(s).

In addition, it should be remembered that if such a contract is terminated for reasons beyond the control of either the taxpayer or the insurance company (presumably, we are talking about early termination of the contract), then this social deduction will have to be returned to the budget (changed pp. 2 p. 1 art. 213 Tax Code of the Russian Federation). In this case, the taxpayer can obtain a certificate from the tax authority to present to the insurance company, from which it will follow that he did not receive this social deduction, or which will indicate in what amount he received it. In the absence of such a certificate, the insurance organization will withhold personal income tax from the entire amount of insurance premiums paid by the taxpayer under the terminated contract for the entire period of its validity, based on the assumption that the taxpayer received a social deduction from this entire amount.

Income tax

Changes to income tax come into force on 01/01/2015.

Clarified what to include in labor costs

IN paragraph 9 of Art. 255 Tax Code of the Russian Federation It is explained that wages for the purpose of calculating income tax include accruals to employees released in connection with the reorganization or liquidation of the taxpayer, reduction in the number of employees or staff.

Now this rule applies to accruals to employees associated with dismissal for any reason, including those listed. It is clarified that such accruals include, in particular, severance pay paid by the employer to employees upon termination of employment contracts with them. Their payment must be provided for by one of the following documents:

– an employment contract and (or) separate agreements of the parties to the employment contract, including an agreement to terminate the employment contract;

– collective agreement;

– an agreement and a local regulatory act containing labor law norms.

Also clarified clause 24 art. 255 Tax Code of the Russian Federation. IN Article 324.1 of the Tax Code of the Russian Federation the procedure for accounting for expenses for the formation of a reserve for upcoming expenses for vacation pay, a reserve for the payment of annual remuneration for long service, as well as based on the results of work for the year (the latter is indicated in clause 6 of this article).

At the same time, according to clause 24 art. 255 Tax Code of the Russian Federation Labor costs included only expenses in the form of deductions to the reserve for the upcoming payment of employee vacations and (or) to the reserve for the payment of annual remuneration for long service. Now this paragraph has been supplemented; it also mentions remuneration based on the results of work for the year.

Provided property free of charge - do not pay tax

In certain cases, organizations are obliged to provide property for use to state and municipal bodies, institutions and unitary enterprises free of charge. For example, according to part 6 art. 48 Federal Law of 02/07/2011 No.3‑FZ “On Police” transport organizations provide, free of charge, to territorial bodies and police units performing tasks to ensure the safety of citizens and protect public order, combat crime in railway, water and air transport, office and utility premises, equipment, means and communication services.

Legislators previously exempted such transactions from VAT ( pp. 5 p. 2 art. 146 Tax Code of the Russian Federation), but did not provide for any compensation for the expenses incurred by these organizations in relation to income tax. This bug has now been corrected.

So, in accordance with clause 3 art. 256 Tax Code of the Russian Federation in the current version, such property, like any other property transferred for free use, was removed from the composition of depreciable property. This norm has been clarified. Now, if the taxpayer transferred a fixed asset for free use to a state or municipal body, institution or unitary enterprise, since he was obliged to do so, he continues to accrue depreciation on such a fixed asset (also changed para. 1 item 2 art. 322 Tax Code of the Russian Federation).

In this case, accrued depreciation can be taken into account when calculating income tax ( Art. 256 Tax Code of the Russian Federation supplemented clause 4). All expenses associated with these operations can be taken into account as other expenses based on the new pp. 48.7 clause 1 art. 264 Tax Code of the Russian Federation.

IN paragraph 3 art. 256 Tax Code of the Russian Federation also specified para. 4. According to it, fixed assets that, by decision of the organization’s management, are undergoing reconstruction and modernization for a period of more than 12 months are excluded from depreciable property. However, in practice, such fixed assets, despite the fact that they are being reconstructed and modernized, often continue to be used in activities aimed at generating income.

According to the Ministry of Finance, in such cases, calculating depreciation for the purpose of calculating income tax is possible, but only on the condition that the taxpayer in tax accounting can allocate into two independent accounting objects a part of the fixed asset item that has been under reconstruction (modernization) for more than 12 months, and the remaining (non-reconstructed, non-modernized) part of this object (see, for example, Letter dated October 19, 2012 No. 03‑03‑06/1/560).

Financiers decided that in this case, depreciation is charged on the operating part of the fixed asset (accounted for as an independent inventory item).

Now the Tax Code allows depreciation to be charged on a reconstructed (modernized) fixed asset if it is involved in activities aimed at generating income. In this case, there are no restrictions, that is, depreciation can be charged on the entire fixed asset without dividing it into operating and non-operating inventory items.

Special regimes and payment of property tax for individuals

According to clause 3 art. 346.21 Tax Code of the Russian Federation The use of the simplified tax system by individual entrepreneurs provides for their exemption from the obligation to pay, in particular, property tax for individuals (in relation to property used for business activities).

Federal Law dated October 4, 2014 No. 284-FZ a new one has been introduced into the Tax Code Ch. 32, according to which this tax is calculated from 01/01/2015. It provides that for some objects the tax base for this tax will be determined based on their cadastral value ( clause 3 art. 402 Tax Code of the Russian Federation). The list of such objects is determined in accordance with clause 7 And 10 tbsp. 378.2 Tax Code of the Russian Federation. It is being developed by regional authorities.

Now in clause 3 art. 346.21 Tax Code of the Russian Federation It has been established that in relation to such objects the entrepreneur is not exempt from paying property tax for individuals. This is natural, since these objects are precisely intended for use in business activities, and Ch. 32 it is envisaged to calculate property tax in respect of them, although in a special manner.

The same rule will apply to individual entrepreneurs who have switched to paying UTII. In relation to objects for which property tax for individuals will be paid based on the cadastral value in accordance with clause 7 The text of the law and commentary to it were published in No. 21, 2014.