• Water supply
• Pumps
• Water purification
• wells
• Filters

Income tax rate. Selections from magazines to an accountant What income tax in a year

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

Rationing of interest on loans and borrowings

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

Write-off of workwear and equipment

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

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

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

Tax on the sale of donated property

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

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

Write-off of the loss of previous years

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

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

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

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

Amount differences became exchange rate

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

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

Corporate income tax rate in 2017. How to calculate income tax, what are the terms for paying income taxes.

Income tax in Russia

Income tax is applied in all progressive countries. It has several fundamental functions:

For a company, income tax rates are one of the most proven indicators of the company's performance: it represents the average value of the tax burden that is imposed on all the company's income. If we imagine income tax as a mathematical fraction, then the numerator will be the total amount of all taxes, and the denominator will be the total income from all activities of the company.

Taking into account the complexity of Russian tax legislation, using the effective income tax rate, one can understand the efficiency of the organization's work, and objectively assess its profitability.

Income tax rate in 2017

The income tax rate is the difference between the profit and loss of the organization, the profit of the enterprise minus the amount of established deductions.

The object of taxation, according to Art. 274 of the Tax Code of the Russian Federation, the profit of the enterprise for the reporting period is recognized without taking into account excises and value added tax. Not taken into account in determining income, according to Art. 251 of the Tax Code of the Russian Federation:

In turn, profit is defined as the difference between income received and expenses incurred in the same period. At the same time, all costs must not only have documentary evidence, but also be justified from the point of view of the economics of the enterprise.

Income tax payers are (Article 246 of the Tax Code of the Russian Federation):

Income tax implies as an object the profit received by the taxpayer (minus the amount of production, commercial and transportation costs):

What percentage is the income tax rate in 2017? As in the previous year - 20%. However, in 2017, the ratio between the federal and regional budgets changed. In 2016, deductions were distributed: regional - 2%, federal - 18%. In 2017 - 3% and 17% respectively. The new rates have been adopted for the period from 2017 to 2020.

At the same time, a number of companies in 2017 can exercise the right to a zero rate on profits. These are enterprises specializing in social, industrial, scientific activities, as well as providing household services to the population.

At the same time, one should not forget that in order to receive tax benefits, a number of strict conditions must be met throughout the entire reporting period. At the slightest deviation, the financial result will be subject to a full twenty percent rate.

By regional legislation, the rate in 2017 can be reduced to 12.5% ​​- this is the minimum possible rate specified in paragraph 1 of Art. 284 of the Tax Code of the Russian Federation.

Methodology for calculating the profit rate in the 2017 tax year

Calculation of the income tax rate is possible in several ways (see Fig. 1). One of the most common options:

Figure 1 - Income tax calculation method

At the same time, it is necessary to understand that income and expenses must be clearly tied to a specific time period for which reporting is submitted. The question is whether the entrepreneur is ready to recognize them in this particular period of time. Art. 271-273 of the Tax Code of the Russian Federation defines two options for this situation:

Figure 2 - Non-operating income

When to file a declaration

The tax period is the time period for which the taxable base and the amount of payment are formed. Many organizations make monthly advance income tax payments. In Art. 286 of the Tax Code of the Russian Federation contains a list of those who do this on a quarterly basis.

The tax return must be submitted in the prescribed form in accordance with the order of the Federal Tax Service dated March 22, 2012 No. ММВ-7-3/174 to the regional office at the location of the organization or its separate subdivision.

Since 2015, the form for filing income tax returns has been changed. It shall be submitted to the Federal Tax Service within 28 days after the closing of the tax period. For some categories, you can submit reports within four, six, nine months, or monthly.

Please note that from January 1, 2017, the amount of penalties for late payment of taxes and contributions has increased. In case of delay for the first 30 days, the Federal Tax Service, as before, will accrue interest at a rate of 1/300 of the refinancing rate of the Central Bank of the Russian Federation, starting from the 31st day, the rate will be 1/150 of the refinancing rate.

Is it possible to reduce the tax base

Article 270 of the Tax Code of the Russian Federation indicates the types of expenses that cannot be used to reduce the taxable base:

Dividends received by the owner of the organization on its own securities;

Fines and other payments necessary for payment to the state budget;

Contributions to the authorized capital, contributions to various partnerships.

Of course, such actions as non-issuance of sales and cash receipts, cashing money, minimizing VAT, using offshore zones (for organizations conducting foreign economic activity) are also “outlawed” - they are strongly not recommended, since they almost never escape the gaze of the tax authorities .

Among the popular legal ways to reduce the tax base:

Training and retraining of employees;

Expenses for corporate clothing;

Overestimation of expenses for rent, repairs, maintenance;

Depreciation and liquidation of fixed assets;

Costs associated with a company's trademark.

Each enterprise, regardless of the form of ownership, is looking for ways to legally reduce the tax base. Not to cross the fine line of the law is the main task in this case, because there are many legitimate options.

In 2017, the procedure for writing off losses of previous years was changed. Previously, profit could be reduced to zero by fully writing off losses from previous years. Now legislators have removed the 10-year limit, but the amount of loss cannot reduce profits by more than half. The new procedure for the transfer of losses of previous years for income tax applies to the tax periods of 2017-2020. For the last year, 2016, taxpayers have the right to continue to reduce the tax base by the entire amount of the loss received in previous periods.

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

Who is the income tax payer?

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

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

Object of taxation

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

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

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

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

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

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

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

Income tax calculation: choice of method

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

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

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

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

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

Income tax rates in 2019

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

There are also special rates:

1. 15% on income from interest accrued on securities of the federal and municipal level;
2. 10% on the profits received by foreign companies from the transfer of vehicles (and containers) for the organization of international transportation, if they are not related to activities in the Russian Federation through permanent representative offices;
3. 9% on dividends received by Russian firms;
4. 0% for:
   interest on certain securities;
   profit received by the Bank of the Russian Federation from the settlement of money circulation;
   income of educational or medical institutions.

Reporting periods

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

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

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

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

There is a special offer for visitors to our site - you can get a free consultation from a professional lawyer by simply leaving your question in the form below.

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

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

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

And LLC are established by Federal Law No. 402-FZ "On Accounting".

Deadlines for submission of financial statements for 2015.

The accounting statements for small businesses are the Balance Sheet and Income Statement. Financial statements for 2015 should be submitted to the MIFNS no later than March 31, 2016.

Individual entrepreneurs are not required to keep accounting records and prepare financial statements.

Deadlines for submitting reports, deadlines for paying insurance premiums to funds for the 4th quarter of 2015.

Reports to off-budget funds are compiled and submitted by all organizations. And also these reports are submitted by individual entrepreneurs who have employees and are registered as employers. If there were no employees in the 4th quarter, then zero reporting should be submitted.

Organizations and individual entrepreneurs whose average number of employees exceeds 25 people are required to report to the funds in electronic form via telecommunication channels. will help you with this question if you decide not to do it yourself.

1. Deadline for reporting to the FSS (Social Insurance Fund) for the 4th quarter of 2015:

   • In paper form: no later than January 20, 2016.
   • January 25, 2016.

2. Deadline for reporting to the Pension Fund (Pension Fund) for the 4th quarter of 2015:

   • In paper form: no later than February 15, 2016.
   • Electronically: no later than February 22, 2016. (the first working day after the deadline is February 20, 2016).

3. Terms of payment of insurance contributions to the funds

   Insurance contributions to the funds must be paid monthly no later than the 15th day of the month following the month in which contributions are calculated. If the due date falls on a weekend or holiday, the due date is the next business day following the due date.

   Terms of payment of contributions to the funds in the 4th quarter of 2015. and for the 4th quarter of 2015. no later than: October 15 (for September), November 16 (for October), December 15 (for November), January 15 (for December).

Deadlines for filing tax returns and paying taxes for 2015 (for the 4th quarter of 2015)

The Tax Code of the Russian Federation has its own deadlines for each tax.

1. Deadlines for filing reports and paying taxes when applying the simplified tax system for 2015.

   Taxpayers - organizations no later than March 31, 2016.

   Taxpayers - individual entrepreneurs must submit a tax return for the simplified tax system for 2015 no later than April 30, 2016. But since this is a weekend, the deadline is postponed to the next working day, namely, to May 3, 2016.

   Tax under the simplified tax system is paid no later than the deadline set for filing a tax return.

   The due date for payment of USN tax for individual entrepreneurs is no later than April 30, 2015. But since it is a weekend, the deadline is postponed to the next business day.

   We remind you that the “simplifiers” are exempt from VAT (there are restrictions), income tax (there are restrictions), property tax. And simplified entrepreneurs are also exempt from personal income tax (in terms of income from “simplified” activities).

   Other taxes are paid by "simplifiers" in the usual manner in accordance with the legislation on taxes and fees.

   Deadlines for reporting when using UTII, deadlines for paying UTII for the 4th quarter of 2015.

   UTII payers must quarterly submit tax returns and pay tax. Deadline for submission of the UTII declaration for the 4th quarter of 2015: no later than January 20, 2016.

   (Article 346.32, "Tax Code of the Russian Federation (Part Two)" dated 05.08.2000 N 117-FZ (as amended on 03.12.2012):

   The single tax shall be paid by the taxpayer at the end of the tax period no later than the 25th day of the first month of the next tax period.

   Tax declarations based on the results of the tax period are submitted by taxpayers to the tax authorities no later than the 20th day of the first month of the next tax period.)

   Deadlines for submission of VAT returns, deadlines for payment of VAT for the 4th quarter of 2015

   Deadline for payment of VAT for the 4th quarter of 2015: January 25, February 25, March 25, 2016 (1/3 of the amount of tax charged for the 4th quarter each).

   Income tax reporting deadlines, income tax payment deadlines for 2015 (Q4 2015)

   The tax return for 2015 must be submitted no later than March 28, 2016.

   Advance income tax payments paid during the year are credited against the payment of tax for 2015.

   Monthly advance payments due during the quarter must be paid no later than the 28th day of each month of the quarter. Namely: October 28, November 30 (the first working day after November 28), December 28.

   Monthly advance payments on actually received profit should be paid no later than 28 days after the reporting month. Namely: for September - October 28, for October - November 30, for November - December 28, for December - January 28.

   Deadline for filing personal income tax returns for 2015 (tax on income of individuals who received income from the organization)

   LLCs and individual entrepreneurs that are tax agents are required to submit to the tax authorities information for 2015 on all individuals who received taxable income from an organization or entrepreneur during the year, no later than April 1, 2016. more comfortable under the guidance of professionals.

   Obliged to apply the new declaration form.

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

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

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

   The table contains both intradocumentary control ratios and interdocumentary ones.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

   Federal Law No. 366-FZ of November 24, 2014 “On Amendments to Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation” amended Article 284 of the Tax Code of the Russian Federation (hereinafter referred to as the RF Tax Code), which entered into force from 1 January 2015.

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

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

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

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

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

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

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

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

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

   If the payment of income on securities is made by an organization that is not recognized as a tax agent under Article 226.1 of the Tax Code of the Russian Federation, but is a tax agent on the basis of Article 226 of the Tax Code of the Russian Federation, information on the income of individuals is submitted by this organization in the form and in the manner established by clause 2 article 230 of the Tax Code of the Russian Federation. Such organizations, in particular, include organizations that pay dividends that are not related to dividends on shares of Russian organizations.

   In accordance with paragraph 14 of Article 226.1 of the Tax Code of the Russian Federation, if the tax on personal income calculated on income from securities transactions and dividends on shares of Russian organizations cannot be withheld, then the tax agent organization shall notify the tax agent in writing by March 1 of the following year body at the place of its registration on the impossibility of withholding tax and the amount of the taxpayer's debt. In this case, a message about the impossibility to withhold tax and the amount of tax may be submitted in the form and in the manner prescribed by paragraph 5 of Article 226 of the Tax Code of the Russian Federation.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

   General rules from January 1, 2015

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

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

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

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

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

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

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

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

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

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

   Paragraph three of clause 1 of Article 269 of the Tax Code of the Russian Federation states that income (expense) on debt obligations of any kind arising from transactions, etc.