Income is recognized on an accrual basis. Accrual and cash method: main differences
- Chapter 7. OBJECTS OF TAXATION
- Chapter 8. FULFILLMENT OF THE OBLIGATION TO PAY TAXES, CHARGES, INSURANCE PREMIUMS
- Chapter 10. REQUIREMENT FOR PAYMENT OF TAXES, CHARGES, INSURANCE PREMIUMS (as amended by Federal Law of 03.07.2016 N 243-FZ)
- Chapter 11. METHODS OF ENSURING THE FULFILLMENT OF OBLIGATIONS TO PAY TAXES, CHARGES, INSURANCE PREMIUMS (as amended by Federal Law No. 243-FZ of 03.07.2016)
- Chapter 12. CREDIT AND REFUND OF EXCESSIVE OR EXCESSIVE AMOUNT
- Chapter 13. TAX DECLARATION (as amended by Federal Law of 09.07.1999 N 154-FZ)
- Chapter 14. TAX CONTROL
- Chapter 14.1. INTERDEPENDENT PERSONS. PROCEDURE FOR DETERMINING THE SHARE OF PARTICIPATION OF ONE ORGANIZATION IN ANOTHER ORGANIZATION OR AN INDIVIDUAL IN AN ORGANIZATION
- Chapter 14.2. GENERAL PROVISIONS ON PRICES AND TAXATION. INFORMATION USED IN COMPARING THE TERMS OF TRANSACTIONS BETWEEN INDEPENDENT PERSONS WITH THE TERMS OF TRANSACTIONS BETWEEN INDEPENDENT PERSONS
- Chapter 14.3. METHODS USED IN DETERMINING FOR THE PURPOSE OF TAXATION OF INCOME (PROFIT, REVENUE) IN TRANSACTIONS TO WHICH ARE INTERDEPENDENT PERSONS
- Chapter 14.4. CONTROLLED TRANSACTIONS. PREPARATION AND SUBMISSION OF DOCUMENTATION FOR THE PURPOSE OF TAX CONTROL. CONTROLLED TRANSACTIONS NOTICE
- Chapter 14.4-1. SUBMISSION OF DOCUMENTATION FOR INTERNATIONAL GROUP OF COMPANIES (introduced by the Federal Law of 27.11.2017 N 340-FZ)
- Chapter 14.5. TAX CONTROL IN CONNECTION WITH PERFORMANCE OF TRANSACTIONS BETWEEN INDEPENDENT PERSONS
- Chapter 14.6. TAX PRICE AGREEMENT
- Chapter 14.7. TAX MONITORING. REGULATIONS OF INFORMATION INTERACTION
- Chapter 14.8. TAX MONITORING PROCEDURE. MOTIVATED OPINION OF THE TAX BODY
- Chapter 15. GENERAL PROVISIONS ON LIABILITY FOR COMMITTING TAX OFFENSES
- Chapter 16. TYPES OF TAX OFFENSES AND RESPONSIBILITY FOR THEIR COMMISSION
- Chapter 17. COSTS RELATED TO THE IMPLEMENTATION OF TAX CONTROL
- Chapter 18. KINDS OF VIOLATIONS BY THE BANK OF OBLIGATIONS PROVIDED BY THE LEGISLATION ON TAXES AND CHARGES AND LIABILITY FOR THEIR COMMISSIONING
- Chapter 19. PROCEDURE FOR APPEALING THE ACTS OF THE TAX BODIES AND THE ACTION OR INACTION OF THEIR OFFICERS
- Chapter 20. CONSIDERATION OF THE COMPLAINT AND MAKING A DECISION ON IT
- Chapter 20.1. AUTOMATIC EXCHANGE OF FINANCIAL INFORMATION
- Chapter 20.2. INTERNATIONAL AUTOMATIC EXCHANGE OF COUNTRY REPORTS IN ACCORDANCE WITH INTERNATIONAL TREATIES OF THE RUSSIAN FEDERATION (introduced by the Federal Law of 27.11.2017 N 340-FZ)
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Section VIII. FEDERAL TAXES
- Chapter 21. VALUE ADDED TAX
- Chapter 22. EXCISES
- Chapter 23. INCOME TAX OF INDIVIDUALS
- Chapter 24. UNIFORM SOCIAL TAX (ARTICLES 234 - 245) Abolished from January 1, 2010. - Federal Law of 24.07.2009 N 213-FZ.
- Chapter 25. TAX ON PROFITS OF ORGANIZATIONS (introduced by Federal Law of 06.08.2001 N 110-FZ)
- Chapter 25.1. FEES FOR THE USE OF FACILITIES OF THE ANIMAL WORLD AND FOR THE USE OF FACILITIES OF WATER BIOLOGICAL RESOURCES (introduced by the Federal Law of 11.11.2003 N 148-FZ)
- Chapter 25.2. WATER TAX (introduced by the Federal Law of 28.07.2004 N 83-FZ)
- Chapter 25.3. STATE DUTY (introduced by Federal Law of 02.11.2004 N 127-FZ)
- Chapter 25.4. TAX ON ADDITIONAL INCOME FROM THE EXTRACTION OF HYDROCARBON RAW MATERIALS (introduced by Federal Law of 19.07.2018 N 199-FZ)
- Chapter 26. TAX ON MINERAL RESOURCES (introduced by Federal Law of 08.08.2001 N 126-FZ)
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Section VIII.1. SPECIAL TAX REGIMES (introduced by the Federal Law of December 29, 2001 N 187-FZ)
- Chapter 26.1. TAXATION SYSTEM FOR AGRICULTURAL PRODUCERS (UNIFIED AGRICULTURAL TAX) (as amended by Federal Law of 11.11.2003 N 147-FZ)
- Chapter 26.2. SIMPLIFIED SYSTEM OF TAXATION (introduced by the Federal Law of 24.07.2002 N 104-FZ)
- Chapter 26.3. TAXATION SYSTEM IN THE FORM OF A SINGLE TAX ON IMPLIED INCOME FOR SEPARATE KINDS OF ACTIVITIES (introduced by Federal Law No. 104-FZ of 24.07.2002)
- Chapter 26.4. TAXATION SYSTEM DURING THE IMPLEMENTATION OF AGREEMENTS ON THE SECTION OF PRODUCTS (introduced by the Federal Law of 06.06.2003 N 65-FZ)
- Chapter 26.5. PATENT TAX SYSTEM (introduced by the Federal Law of June 25, 2012 N 94-FZ)
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Section IX. REGIONAL TAXES AND CHARGES (introduced by the Federal Law of November 27, 2001 N 148-FZ)
- Chapter 27. SALES TAX (ARTICLES 347 - 355) Abolished. - Federal Law of November 27, 2001 N 148-FZ.
- Chapter 28. TRANSPORTATION TAX (introduced by the Federal Law of 24.07.2002 N 110-FZ)
- Chapter 29. GAMING BUSINESS TAX (introduced by Federal Law of December 27, 2002 N 182-FZ)
- Chapter 30. TAX ON PROPERTY OF ORGANIZATIONS (introduced by Federal Law of 11.11.2003 N 139-FZ)
- Section X. LOCAL TAXES AND CHARGES (as amended by Federal Law of 29.11.2014 N 382-FZ) (introduced by Federal Law of 29.11.2004 N 141-FZ)
- Chapter 31. LAND TAX
- Chapter 32. PROPERTY TAX OF INDIVIDUALS (introduced by the Federal Law of 04.10.2014 N 284-FZ)
- Chapter 33. TRADE DUTY (introduced by Federal Law of 29.11.2014 N 382-FZ)
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Section XI. INSURANCE PREMIUMS IN THE RUSSIAN FEDERATION (introduced by the Federal Law of 03.07.2016 N 243-FZ)
- Chapter 34. INSURANCE PREMIUMS (introduced by the Federal Law of 03.07.2016 N 243-FZ)
1. For the purposes of this chapter, income is recognized in the reporting (tax) period in which they took place, regardless of the actual receipt of funds, other property (work, services) and (or) property rights (accrual method), unless otherwise provided by clause 1.1 of this article.
1.1. The taxpayers specified in subparagraph 1 of paragraph 1 of Article 275.2 of this Code recognize income from activities related to the production of hydrocarbons at a new offshore hydrocarbon field in the reporting (tax) period in which they took place, regardless of the time of actual receipt monetary funds, other property (works, services) and (or) property rights (accrual method), but not earlier than the date of allocation of a new offshore hydrocarbon deposit in the subsoil plot or the date of the taxpayer's decision to terminate work on the subsoil plot due to economic inexpediency , geological hopelessness or for other reasons.
If more than one new offshore hydrocarbon deposit has been allocated on a subsoil plot, the amount of income prior to the date of allocation of new offshore hydrocarbon deposits in the subsoil plot related to activities related to the production of hydrocarbons at a new offshore hydrocarbon deposit carried out at each new field on this subsoil plot, is determined taking into account the provisions of paragraph 3 of Article 299.3 of this Code.
The income specified in this clause, expressed in foreign currency, for tax purposes, are converted into rubles at the official exchange rate established The central bank Russian Federation on the dates corresponding to the dates of recognition of similar types of income in accordance with paragraphs 3 - 6 of this article, without taking into account the provisions of the first paragraph of this paragraph.
2. For income related to several reporting (tax) periods, and if the relationship between income and expenses cannot be determined clearly or is determined indirectly, the income is distributed by the taxpayer independently, taking into account the principle of uniformity of recognition of income and expenses.
For industries with long-term (more than one tax period) the technological cycle in the event that the terms of the concluded contracts do not provide for the phased delivery of works (services), the income from the sale of these works (services) is distributed by the taxpayer independently in accordance with the principle of the formation of costs for the specified works (services).
3. For income from sales, unless otherwise provided by this chapter, the date of receipt of income is the date of sale of goods (works, services, property rights), determined in accordance with paragraph 1 of Article 39 of this Code, regardless of the actual receipt of funds (other property (works, services) and (or) property rights) in payment for them. When selling goods (works, services) under a commission agreement ( agency agreement) by the taxpayer-consignor (principal) the date of receipt of income from the sale is the date of sale of the property (property rights) belonging to the principal (principal) specified in the notification of the commission agent (agent) about the sale and (or) in the report of the commission agent (agent).
The date of sale of immovable property is the date of transfer of immovable property to the acquirer of this property by deed of transfer or other document on the transfer of real estate.
The date of sale of securities belonging to the taxpayer is also recognized:
the date of termination of obligations to transfer securities by offsetting equal counter claims;
date of actual receipt by the taxpayer of the amounts partial repayment the par value of the security during the period of its circulation stipulated by the terms of the issue.
For the purposes of this Chapter, the requirements for the transfer of securities of the same volume of rights of one issuer, one type, one category (type) or one share are recognized as homogeneous. investment fund(for investment units of mutual investment funds).
In this case, the offset of similar counterclaims must be confirmed by documents in accordance with the legislation of the Russian Federation on the termination of obligations to transfer (accept) securities, including reports of a clearing organization, persons engaged in brokerage activities, or to the taxpayer, clearing, brokerage or trust management in the interests of the taxpayer.
4. For non-operating income the date of receipt of income is recognized:
1) the date of signing by the parties of the act of acceptance and transfer of property (acceptance and delivery of works, services) - for income:
paragraph is excluded. - Federal Law of May 29, 2002 N 57-FZ;
in the form of property (works, services) received free of charge;
for other similar income;
2) the date of receipt of funds to the current account (cash desk) of the taxpayer - for income:
in the form of dividends from equity participation in the activities of other organizations;
in the form of funds received free of charge;
in the form of refunds of contributions previously paid to non-profit organizations, which were included in the composition of expenses;
in the form of interest accrued on the amount of claims of the bankruptcy creditor in accordance with the legislation on insolvency (bankruptcy);
2.1) the date of receipt of immovable property under a deed of transfer or other document on the transfer (confirming the transfer) of immovable property, the date of transfer of ownership of other property (including securities) - for income in the form of dividends received in non-cash form;
3) the date of settlements in accordance with the terms of the concluded agreements or the presentation of documents to the taxpayer serving as the basis for making settlements, or the last day of the reporting (tax) period - for income:
from renting out property;
in the form of royalties (including royalties) for the use of intellectual property;
in the form of other similar income;
4) the date of recognition by the debtor or the date of entry into force of the court decision - on income in the form of fines, penalties and (or) other sanctions for violation of contractual or debt obligations, as well as in the form of amounts of compensation for losses (damage);
5) the last day of the reporting (tax) period - by income:
in the form of amounts of recovered reserves and other similar income;
in the form of income distributed in favor of the taxpayer with his participation in a simple partnership;
on income from trust management of property;
for other similar income;
6) the date of identification of income (receipt and (or) discovery of documents confirming the existence of income) - for income of previous years;
7) the date of the transfer of ownership of foreign currency and precious metals when performing transactions with foreign currency and precious metals (including non-identified metal accounts), as well as the last day of the current month - in terms of income in the form of a positive exchange rate difference on property and claims (liabilities), the value of which is expressed in foreign currency (excluding advances), and a positive revaluation of the value of precious metals and claims (liabilities) expressed in precious metals carried out in the manner prescribed regulations The Central Bank Russian Federation;
7) excluded. - Federal Law of May 29, 2002 N 57-FZ;
8) the date of drawing up the act of liquidation of the depreciable property, drawn up in accordance with the requirements for accounting, - on income in the form of received materials or other property during the liquidation of the depreciable property being decommissioned;
9) the date when the recipient of the property (including funds) actually used the specified property (including cash) not by intended purpose or violated the conditions on which they were provided - for income in the form of property (including monetary funds) specified in paragraphs 14, 15 of Article 250 of this Code;
10) the date of transfer of ownership of foreign currency for income from the sale (purchase) of foreign currency;
11) the date of receipt of income in the form of a monetary equivalent of property transferred to replenish the endowment capital of a non-profit organization in the established Federal law dated December 30, 2006 N 275-FZ "On the procedure for the formation and use of the endowment capital of non-profit organizations" and returned to the donor or his successors, the date of crediting the funds to the taxpayer's current account is recognized;
12) the date of receipt of income in the form of controlled profit foreign company is recognized as 31 December of the calendar year following the tax period in which the end date of the period for which, in accordance with the personal law of such a company, the financial statements for fiscal year, and in the absence, in accordance with the personal law of such a company, the obligation to prepare and submit financial statements - December 31 of the calendar year following the tax period, which falls on the end date of the calendar year for which its profit is determined.
4.1. Funds in the form of subsidies received by organizations, with the exception of cases of receiving subsidies under a compensated contract, are recognized as non-operating income in the following order:
subsidies received to finance expenses not related to the acquisition, creation, reconstruction, modernization, technical re-equipment of depreciable property, acquisition of property rights are accounted for for no more than three tax periods, counting the tax period in which these subsidies were received, as recognized expenses actually incurred at the expense of these funds. At the end of the third tax period, subsidies received that are not accounted for in income are recognized as non-operating income for the last reporting date this tax period;
subsidies received to finance expenses related to the acquisition, creation, reconstruction, modernization, technical re-equipment of depreciable property, and the acquisition of property rights are accounted for as the expenses actually incurred at the expense of these funds are recognized. Upon the sale, liquidation or other disposal of the specified property, property rights, the received subsidies that are not accounted for in the composition of income are recognized as non-operating income as of the last date of the reporting (tax) period in which the sale, liquidation or other disposal of the specified property, property rights occurred;
subsidies received to compensate for previously incurred expenses not related to the acquisition, creation, reconstruction, modernization, technical re-equipment of depreciable property, the acquisition of property rights, or lost income, are accounted for at a time on the date of their crediting;
subsidies received to compensate for previously incurred expenses associated with the acquisition, creation, reconstruction, modernization, technical re-equipment of depreciable property, acquisition of property rights are accounted for as a lump sum on the date of their crediting in an amount corresponding to the amount of accrued depreciation for previously incurred expenses related to the acquisition, creation, reconstruction, modernization, technical re-equipment of depreciable property, acquisition of property rights. The difference between the amount of subsidies received and the amount recorded as income as of the date of their enrollment is reflected in the income in a manner similar to the procedure provided for in paragraph three of this clause.
In case of violation of the conditions for obtaining subsidies provided for in this paragraph, the amounts of received subsidies are fully reflected in the income of the tax period in which the violation was committed.
The payment of the concessor under the concession agreement, received in the form of monetary funds, is recognized in the manner prescribed by this paragraph for the accounting of subsidies.
5. When a financial agent sells financing services on assignment monetary claim, as well as the sale of financial services by a new creditor who received the specified demand, the date of receipt of income is determined as the day of the subsequent assignment of this claim or the debtor's fulfillment of this claim. When a taxpayer who is a seller of goods (works, services) assigns the right to claim a debt to a third party, the date of receipt of the assignment of the right of claim is determined as the day the parties sign the act of assignment of the right of claim.
6. Under loan agreements or other similar agreements (including promissory notes drawn up securities), the validity of which falls on more than one reporting (tax) period, for the purposes of this chapter, income is recognized as received and is included in the corresponding income at the end of each month of the corresponding reporting (tax) period, regardless of the date (terms) of its payment, provided for by the agreement ...
If the loan agreement or other similar agreement (including debt obligations issued by securities) provides that the fulfillment of the obligation under such agreement depends on the value (or other value) of the underlying asset with a fixed interest rate, income accrued on the basis of this fixed rate is recognized on the last day of each month of the corresponding reporting (tax) period, and income actually received based on the current value (or other value) of the underlying asset is recognized on the date of settlement of the obligation under this agreement.
In case of termination of the agreement (repayment of the debt obligation) within a calendar month, income is recognized as received and is included in the corresponding income as of the date of termination of the agreement (repayment of the debt obligation).
The provisions of this clause do not apply to income in the form of interest accrued on the amount of claims of the bankruptcy creditor in accordance with the legislation on insolvency (bankruptcy).
7. Abolished. - Federal Law of 20.04.2014 N 81-FZ.
8. Income denominated in foreign currency for tax purposes shall be recalculated into rubles at the official rate established by the Central Bank of the Russian Federation on the date of recognition of the relevant income, unless otherwise provided by this paragraph.
Claims (obligations), the value of which is expressed in foreign currency, property in the form currency values are converted into rubles at the official rate established by the Central Bank of the Russian Federation on the date of transfer of ownership of the specified property, termination (fulfillment) of claims (obligations) and (or) on the last day of the current month, depending on what happened earlier.
If, when recalculating denominated in foreign currency (conditional monetary units) the cost of claims (obligations) payable in rubles, a different foreign exchange rate is applied, established by law or by agreement of the parties, the recalculation of income, claims (obligations) in accordance with this paragraph is made at this rate.
In case of receiving an advance payment, earnings in foreign currency are recalculated into rubles at the official rate established by the Central Bank of the Russian Federation on the date of receipt of the advance payment, the deposit (in the part attributable to the advance payment, the deposit).
Most organizations use the accrual method in tax accounting. The provisions Tax Code At first glance, the RF clearly define the procedure for recognizing income and expenses when applying each method. However, practice shows that many norms cause disagreements between taxpayers and tax authorities. In this article, the author, taking into account the latest clarifications of the Ministry of Finance of Russia and tax authorities, as well as judicial practice, examines the procedure for the accrual method.
Article 271 of the Tax Code of the Russian Federation defines income recognition procedure on accrual basis... Revenues are recognized in the reporting (tax) period in which they occurred, regardless of the time of actual receipt of funds, other property (work, services) and (or) property rights.
The Constitutional Court of the Russian Federation in the Ruling of 06.06.2003 N 278-O determined that Art. 271 of the Tax Code of the Russian Federation, considered in conjunction with the provisions of other articles of Ch. 25 of the Tax Code of the Russian Federation, incl. Art. Art. 273, 274, 286, 287, 313, 315 and 316 of the Tax Code of the Russian Federation, the procedure for recognizing income during the tax period is determined, the purpose of which is to complete and timely record incoming income, in particular from goods (works, services) sold and property rights.
This procedure is a way of maintaining profitability analysis. financial activities organizations in which incomes are recognized in the reporting (tax) period in which they occurred, regardless of the actual receipt of funds, other property (works, services) and (or) property rights (accrual method). With this method, the costs associated with the sale of goods (works, services), property rights are also recognized in the reporting (tax) period in which these costs arise based on the terms of transactions, and also regardless of the time of the actual payment of funds and (or ) another form of payment for them (Article 272 of the Tax Code of the Russian Federation).
The Constitutional Court of the Russian Federation noted that the use of this procedure is aimed at ensuring timely and full payment of corporate income tax to the budget and, in essence, does not violate the property rights of organizations. In addition, according to Art. 286 of the Tax Code of the Russian Federation, taxpayers have the right to switch to the calculation of monthly advance payments based on the actually received profit, subject to calculation; in this case, the calculation of the amounts of advance payments is made by taxpayers based on the tax rate and the actually received profit, calculated on an accrual basis from the beginning of the tax period until the end of the corresponding month.
The Ministry of Finance of Russia in Letter dated 07.02.2011 N 03-03-06 / 1/78 came to the conclusion that the organization - the seller of real estate has an obligation to pay corporate income tax from the moment the property is transferred to the buyer under the act of transfer and acceptance and submission of documents on state registration rights to real estate and transactions with it, regardless of the date of registration of these rights.
Even distribution
At the same time, in the cases established by the Tax Code of the Russian Federation, income is distributed by the taxpayer independently, taking into account the principle of equal recognition of income and expenses.
So, distribution of income, taking into account the principle of equal recognition of income and expenses provided by Art. 271 of the Tax Code of the Russian Federation in the following cases:
- if the income relates to several accounting (tax) periods;
- if the relationship between income and expenses cannot be clearly defined or is determined indirectly;
- if the production has a long (more than one tax period) technological cycle, in the case when the terms of the concluded contracts do not provide for the phased delivery of works (services).
Each of these circumstances is an independent basis for the taxpayer to distribute income in tax accounting, taking into account the principle of equal recognition of income and expenses.
The issue of the procedure for recognizing income from sales of products when applying the accrual method is considered in the Letter of the Ministry of Finance of Russia dated 09.24.2010 N 03-03-06 / 1/615.
As explained by the financial department, the Tax Code of the Russian Federation provides for an even distribution of income from the sale of works and services.
At the same time, in the production of products (goods) with a long production cycle, the distribution of income from their sale is not made.
Thus, the basic principle of distribution of income from sales between reporting (tax) periods is the principle of cost formation.
The tax authorities support the opinion of the Ministry of Finance of Russia on this issue (see, for example, Letter of the Ministry of Taxes and Duties of Russia dated September 15, 2004 N 02-5-10 / 54).
The prevailing jurisprudence overwhelmingly uses the same position (see, for example, Resolution of the Federal Antimonopoly Service of the Central District of May 31, 2006 in case No. A36-4182 / 2005).
Therefore, in a situation where, say, an organization has entered into a contract for the performance of work in the period from 10.12.2010 to 24.02.2011 and payment is made on 24.02.2011, the income under this contract is distributed in proportion to the expenses incurred. Position tax authority believing that the taxpayer's income should be distributed evenly between tax periods is incorrect.
Long technological cycle
Based on paragraph 2 of Art. 271 of the Tax Code of the Russian Federation for productions with a long (more than one tax period) technological cycle, if the terms of the concluded contracts do not provide for a phased delivery of works (services), the taxpayer shall distribute income from the sale of these works (services) independently in accordance with the principle of forming costs for the specified works (services).
According to the position of the tax authorities, production with a long cycle for the purpose of calculating income tax should be understood as production, the start and end dates of which fall on different tax periods, regardless of the number of days of production. This applies only to cases of concluding contracts that do not provide for the phased delivery of work, services (regardless of the duration of the stages) (see, for example, Letter of the Ministry of Taxes and Tax Collection of Russia dated 09.15.2004 N 02-5-10 / 54).
Recognition of individual income
As indicated in the Letter of the Ministry of Finance of Russia dated November 13, 2010 N 03-03-06 / 2/197, in relation to fines, penalties and (or) other sanctions for violation of contractual or debt obligations date of receipt credit institution income will be recognized as the date of recognition by the debtor or the date of entry into force of the court decision.
In the Letter dated 04.04.2011 N 03-03-06 / 4/27, the Ministry of Finance of Russia came to the conclusion that for the purpose of taxation of profits, the date of receipt of income in the form of subsidies is the date of their crediting to the current account of the taxpayer.
Income in the form accounts payable for which the deadline has expired limitation period, is accounted for as part of non-operating income on the last day of the reporting period in which the limitation period expires. This follows from the Letter of the Ministry of Finance of Russia dated December 27, 2007 N 03-03-06 / 1/894.
The provisions of the Tax Code of the Russian Federation do not establish the procedure for determining the date of sale leased asset.
As follows from the explanations given in the Letter of the Ministry of Finance of Russia dated June 10, 2004 N 03-02-05 / 2/35, the amount of the redemption value of the property is reflected in the lessor's income as these payments are received.
V jurisprudence there is no uniform position on this issue. Some courts support such conclusions (see, for example, Resolution of the Federal Antimonopoly Service of the Volga District of March 21, 2007 in case No. A55-10628 / 06).
However, there is another position on this issue, according to which the lessor's income, which constitutes compensation for the value of the property that is leased, is included in the tax base for corporate income tax at the time of transfer of ownership of this property (see, for example, Resolution of the FAS Severo -Western District of 11/23/2006 in case No. A05-5133 / 2006-31).
If the organization does not require buyers to pay fines, and the debtors, in turn, do not take actions that indicate the recognition of the debt in the form of fines, and there are no court decisions that have entered into legal force on the collection of fines, the taxpayer has no grounds for recognition the amount of penalties as part of non-operating income that reduce taxable profit.
The lawfulness of such conclusions is confirmed by arbitration practice (see, for example, Resolutions of the FAS of the Ural District of 12.09.2005 N F09-3932 / 05-C7, FAS of the Central District of 15.04.2005 N A64-5748 / 04-11).
In practice, the question may arise as to whether it is legitimate to include in non-operating income the amounts of penalties or reimbursable losses only in connection with the presence of these conditions in the contract, regardless of the claims made by taxpayers to counterparties, and in the absence of objections from the debtor.
Judicial practice proceeds from the fact that the moment of recognition of such income is the date of signing the document on consent to the penalties (see, for example, the Decision of the Supreme Arbitration Court of the Russian Federation of August 14, 2003 N 8551/03, Resolution of the Federal Antimonopoly Service of the North-Western District of October 19, 2007 on the case N A56-56889 / 2005).
As follows from the Letter of the Ministry of Finance of Russia dated 07.10.2009 N 03-03-06 / 1/651, deposited salary taken into account in income after the expiration of the limitation period, which is equal to three months.
At the same time, the Federal Tax Service of Russia, in its Letter dated 06.10.2009 N 3-2-06 / 109, explained that the term for an employee to request the payment of deposited wages to the employer is not limited by law. If the employer refuses to satisfy this requirement and the employee applies to the court in compliance with certain art. 392 of the Labor Code of the Russian Federation for a three-month period, the court can make a decision to satisfy the claim, if the general one has not expired, i.e. three-year, limitation period. Therefore, the controversial accounts payable taken into account in income if the deposited wage has not been claimed by an employee for three years.
Continuing contracts
According to the Ministry of Finance of Russia (see, for example, Letter dated July 14, 2004 N 03-03-05 / 3/59), expenses are subject to distribution only under agreements providing for the receipt of income over several periods.
At the same time, as follows from the Letter of the Office of the Federal Tax Service of Russia for Moscow dated March 14, 2006 N 20-12 / 19599, the tax authorities believe that the taxpayer is obliged to take into account expenses evenly for any continuing contracts, and not only for those that provide receiving income over several periods.
Average foreign exchange rate
As indicated by the Ministry of Finance of Russia in Letter dated 16.11.2010 N 03-03-06 / 1/730, the application of the average foreign exchange rate for the reporting period for tax purposes is not provided for by the provisions of the Tax Code of the Russian Federation.
Determination of the date of receipt of income
In clause 7 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 22, 2005 N 98 "Review of the practice of arbitration courts cases related to the application of certain provisions of Chapter 25 of the Tax Code of the Russian Federation "the following is explained.
Based on paragraph 3 of Art. 271 of the Tax Code of the Russian Federation, when applying the accrual method, the date of receipt of income from the sale of goods is the date of sale, determined in accordance with paragraph 1 of Art. 39 of the Tax Code of the Russian Federation as date of transfer of ownership of the goods.
In the situation considered by the court, the parties did not ensure the fulfillment of the terms of the agreement on the retention of ownership of the goods for the seller. The specified agreement of the parties, without reflecting their actual relations and real financial and economic results of activities, cannot be taken into account for tax purposes. In the case under consideration, this means that when accounting for income from the sale of goods for tax purposes in accordance with Art. 39, paragraph 3 of Art. 271 of the Tax Code of the Russian Federation should not take into account the provisions of the agreement on the retention of property rights for the company until full payment goods.
Therefore, the court agreed with the decision of the tax authority, which was based on the conclusion that accounting for income in the period in which the company handed over the goods to the carrier for delivery to the buyer.
Change in the method of recognition of income
The provisions of the Tax Code of the Russian Federation do not provide for a special procedure for accounting for the income and expenses of an organization when switching from one method of recognizing income to another.
As follows from the position of the Ministry of Finance of Russia, set out in the Letter of December 21, 2006 N 03-03-04 / 1/854, income is recognized on the date of transition.
At the same time, the Office of the Federal Tax Service of Russia for Moscow, in Letter No. 20-12 / 89146 dated 10.10.2006, explained that the rules of Art. Art. 271 and 272 of the Tax Code of the Russian Federation. At the same time, for transactions that the taxpayer carried out before the transition to the accrual method, income for the purposes of taxation of profits during the period of application of the accrual method will be recognized as payment is received in any prescribed way.
Recent Developments in Accrual-based Income Recognition
Federal Law No. 395-FZ of 28.12.2010 amended clause 8 of Art. 271 of the Tax Code of the Russian Federation.
Based on paragraph 3 of Art. 5 of Law N 395-FZ, the provisions of clause 8 of Art. 271 of the Tax Code of the Russian Federation apply to legal relations arising from January 1, 2010.
In accordance with paragraph 11 of Art. 250 and pp. 5 p. 1 of Art. 265 of the Tax Code of the Russian Federation, when transferring funds in foreign currency by way of prepayment, the amounts of issued (received) advances when applying the accrual method are not revalued due to a change in the official exchange rate of foreign currency to the ruble of the Russian Federation established by the Central Bank of the Russian Federation.
The above edition of Art. Art. 250 and 265 of the Tax Code of the Russian Federation entered into force by the Federal Law of November 25, 2009 N 281-FZ, which entered into force on January 1, 2010.
Thus, the changes made to Art. 271 of the Tax Code of the Russian Federation by Law N 395-FZ, clarify the procedure in force since January 1, 2010, according to which advances issued in foreign currency are not subject to revaluation.
Thus, from January 1, 2010, when an organization receives an advance payment in foreign currency, income in the form of a positive exchange rate difference, as well as an expense in the form of a negative exchange rate difference, does not arise for the purpose of calculating income tax.
Federal Law of 07.03.2011 N 23-FZ Art. 271 of the Tax Code of the Russian Federation was supplemented with clause 4.3, according to which the funds of financial support in the form of subsidies received in accordance with the Federal Law of 24.07.2007 N 209-FZ "On the development of small and medium-sized businesses in the Russian Federation" are reflected in the structure of non-operating income in proportion to expenses actually carried out at the expense of this source, but not more than two tax periods from the date of receipt. If, at the end of the second tax period, the amount of financial support funds received specified in this paragraph exceeds the amount of recognized expenses actually incurred from this source, the difference between these amounts is fully reflected in the non-operating income of this tax period. This procedure for accounting for financial support does not apply to the acquisition of depreciable property at the expense of the specified source.
In the event that depreciable property is acquired at the expense of the financial support funds specified in this paragraph, these financial support funds are recognized as income as the costs of acquiring the depreciable property are recognized.
These changes entered into force on March 11, 2011, and their effect is extended to legal relations that arose from January 1, 2011.
We talked about what tax accounting is and what it is for. At the same time, it was noted that one of the main components tax accounting is a system for summarizing information to determine tax base for income tax. The basis of tax accounting for income tax is the accrual method. We will tell you more about it in this article.
What is an accrual basis?
The accrual method in tax accounting is an approach to accounting for income and expenses, in which (clause 1 of article 271, clause 1 of article 272 of the Tax Code of the Russian Federation):
- incomes are recognized in the reporting (tax) period in which they occurred, regardless of the actual receipt of funds, other property (work, services) or property rights;
- expenses are recognized as such in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds or other form of their payment.
Based on the accrual method, the Tax Code of the Russian Federation describes the procedure for recognizing specific income and expenses. So, for example, income from the sale of goods is recognized at the time of transfer of ownership on them on a reimbursable basis (clause 1 of article 39, clause 3 of article 271 of the Tax Code of the Russian Federation). And non-operating income in the form of property received free of charge is recognized as of the date of signing by the parties of the act of acceptance and transfer of property (subparagraph 1 of paragraph 4 of article 271 of the Tax Code of the Russian Federation).
Material costs in the form of raw materials and materials, for example, are recognized on the date of transfer of such raw materials and materials to production (clause 2 of article 272 of the Tax Code of the Russian Federation). And labor costs are recognized on a monthly basis based on the accrued amounts (clause 4 of article 272 of the Tax Code of the Russian Federation).
Despite the fact that the accrual method is discussed in chap. 25 of the Tax Code of the Russian Federation, as opposed to the cash method (Art. 273 of the Tax Code of the Russian Federation), certain income and expenses are also recognized on the accrual basis upon receipt or payment of funds.
So, for example, income in the form of dividends from equity participation in the activities of other organizations or in the form of funds received free of charge are recognized on the date the money is received to the current account or to the cashier (subparagraph 2 of paragraph 4 of article 271 of the Tax Code of the Russian Federation).
Likewise, the costs in the form of the amounts of the lift paid as well as the compensation for use for business travel personal cars and motorcycles are recognized on the accrual basis as of the date of transfer of funds from the current account or cash disbursement from the cash desk (
Article 271. Procedure for recognizing income under the accrual method
- checked today
- code from 25.01.2019
- entered into force on 01.01.2002
There are no new revisions of the article that have not entered into force.
Compare with the revision of the article from 01.01.2018 27.11.2017 15.02.2016 01.01.2016 01.01.2015 01.01.2014 08.24.2013 01.01.2013 22.11.2011 22.07.2011 11.03.2011 04.01.2011 30.12.2010 02.09.2010 07.04.2010 01.01.2010 01.01.2007 14.07.2005 01.01.2003 01.06.2002 01.01.2002
For the purposes of this chapter, income is recognized in the reporting (tax) period in which they took place, regardless of the actual receipt of funds, other property (work, services) and (or) property rights (accrual method), unless otherwise provided by paragraph 1.1 of this article.
Taxpayers referred to in subparagraph 1 of paragraph 1 of Article 275.2 of this Code recognize income from activities related to the production of hydrocarbons at a new offshore hydrocarbon field in the tax (reporting) period in which they took place, regardless of the time of actual receipt monetary funds, other property (works, services) and (or) property rights (accrual method), but not earlier than the date of allocation of a new offshore hydrocarbon deposit on the subsoil plot or in the cases provided for in paragraph 8 of Article 261 of this Code, the date of the taxpayer's decision on the completion of works (their part) for the development natural resources on the specified subsoil plot or on the complete cessation of work on the subsoil plot due to economic inexpediency, geological futility or for other reasons.
If more than one new offshore hydrocarbon field has been allocated on a subsoil plot, the amount of income prior to the date of allocation of new offshore hydrocarbon deposits on the subsoil plot related to activities related to the production of hydrocarbons at a new offshore hydrocarbon deposit carried out at each new field on this the subsoil plot is determined taking into account the provisions of paragraph 3 of Article 299.3 of this Code.
The income specified in this paragraph, expressed in foreign currency, for taxation purposes shall be recalculated into rubles at the official exchange rate established by the Central Bank of the Russian Federation on the dates corresponding to the dates of recognition of similar types of income in accordance with paragraphs 3-6 of this article, without taking into account the provisions of paragraph one of this paragraph.
For income related to several reporting (tax) periods, and if the relationship between income and expenses cannot be determined clearly or is determined indirectly, income is distributed by the taxpayer independently, taking into account the principle of uniformity of recognition of income and expenses.
For industries with a long (more than one tax period) technological cycle, if the terms of the concluded contracts do not provide for a phased delivery of works (services), the income from the sale of these works (services) is distributed by the taxpayer independently in accordance with the principle of formation of costs for these works (services) ).
For income from sales, unless otherwise provided by this Chapter, the date of receipt of income is the date of sale of goods (works, services, property rights), determined in accordance with paragraph 1 of Article 39 of this Code, regardless of the actual receipt of funds (other property (works , services) and (or) property rights) in payment for them. When selling goods (works, services) under a commission agreement (agency agreement) by the taxpayer-consignor (principal), the date of receipt of income from the sale is the date of sale of the property (property rights) belonging to the principal (principal) specified in the commission agent's (agent's) notification of the sale and (or) in the report of the commission agent (agent).
The date of sale of immovable property is the date of transfer of immovable property to the acquirer of this property under a deed of transfer or other document on the transfer of immovable property.
The date of sale of securities belonging to the taxpayer is also recognized:
- the date of termination of obligations to transfer securities by offsetting equal counter claims;
- the date of the actual receipt by the taxpayer of the amounts of partial redemption of the par value of the security during the period of its circulation, stipulated by the terms of the issue.
For the purposes of this Chapter, requirements for the transfer of securities of the same issuer, one type, one category (type), or one mutual investment fund (for investment shares of mutual investment funds) are recognized as homogeneous.
In this case, the offset of similar counterclaims must be confirmed by documents in accordance with the legislation of the Russian Federation on the termination of obligations to transfer (accept) securities, including reports of a clearing organization, persons engaged in brokerage activities, or to the taxpayer, clearing, brokerage or trust management in the interests of the taxpayer.
For non-operating income, the date of receipt of income is recognized:
- 1) the date of signing by the parties of the act of acceptance and transfer of property (acceptance and delivery of works, services) - for income:
- paragraph is excluded. - Federal Law of May 29, 2002 N 57-FZ;
- in the form of property (works, services) received free of charge;
- for other similar income;
- 2) the date of receipt of funds to the current account (cash desk) of the taxpayer - for income:
- in the form of dividends from equity participation in the activities of other organizations;
- in the form of funds received free of charge;
- in the form of refunds of contributions previously paid to non-profit organizations, which were included in the composition of expenses;
- in the form of interest accrued on the amount of claims of the bankruptcy creditor in accordance with the legislation on insolvency (bankruptcy);
- 2.1) the date of receipt of immovable property under a deed of transfer or other document on the transfer (confirming the transfer) of immovable property, the date of transfer of ownership of other property (including securities) - for income in the form of dividends received in non-cash form;
- 3) the date of settlements in accordance with the terms of the concluded agreements or the presentation of documents to the taxpayer serving as the basis for making settlements, or the last day of the reporting (tax) period - for income:
- from renting out property;
- in the form of royalties (including royalties) for the use of intellectual property;
- in the form of other similar income;
- 4) the date of recognition by the debtor or the date of entry into force of the court decision - on income in the form of fines, penalties and (or) other sanctions for violation of contractual or debt obligations, as well as in the form of amounts of compensation for losses (damage);
- 5) the last day of the reporting (tax) period - by income:
- in the form of amounts of recovered reserves and other similar income;
- in the form of income distributed in favor of the taxpayer with his participation in a simple partnership;
- on income from trust management of property;
- for other similar income;
- 6) the date of identification of income (receipt and (or) discovery of documents confirming the existence of income) - for income of previous years;
- 7) the date of transfer of ownership of foreign currency and precious metals when performing transactions with foreign currency and precious metals (including on unallocated metal accounts), as well as the last day of the current month - in terms of income in the form of a positive exchange rate difference on property and claims ( liabilities), the value of which is expressed in foreign currency (except for advances), and a positive revaluation of the value of precious metals and claims (liabilities) expressed in precious metals, carried out in accordance with the procedure established by the regulations of the Central Bank of the Russian Federation;
- 7) excluded. - Federal Law of May 29, 2002 N 57-FZ;
- 8) the date of drawing up the act of liquidation of depreciable property, drawn up in accordance with the requirements for accounting, - on income in the form of materials received or other property in the liquidation of depreciable property being decommissioned;
- 9) the date when the recipient of the property (including monetary funds) actually used the specified property (including monetary funds) for other purposes or violated the conditions on which they were provided - for income in the form of property (including monetary funds ) specified in paragraphs 14, 15 of Article 250 of this Code;
- 10) the date of transfer of ownership of foreign currency for income from the sale (purchase) of foreign currency;
- 11) the date of receipt of income in the form of a monetary equivalent of property transferred for replenishment of the endowment capital of a non-profit organization in accordance with the procedure established by Federal Law No. 275-FZ of December 30, 2006 "On the procedure for the formation and use of endowment capital of non-profit organizations" and returned to the donor or his successors, the date of crediting funds to the taxpayer's current account is recognized;
- 12) the date of receipt of income in the form of profit of a controlled foreign company is recognized as December 31 of the calendar year following the tax period, which falls on the end date of the period for which, in accordance with the personal law of such a company, financial statements for the financial year are prepared, and in the absence of in accordance with the personal law of such a company, the obligation to draw up and present financial statements- December 31 of the calendar year following the tax period, which falls on the end date of the calendar year for which its profit is determined.
Funds in the form of subsidies, with the exception of those specified in Article 251 of this Code or received under a compensated contract, are recognized as part of non-operating income in the following order:
- subsidies received to finance expenses not related to the acquisition, creation, reconstruction, modernization, technical re-equipment of depreciable property, acquisition of property rights are accounted for for no more than three tax periods, counting the tax period in which these subsidies were received, as recognized expenses actually incurred at the expense of these funds. At the end of the third tax period, subsidies received that are not accounted for in income are recognized as non-operating income at the last reporting date of this tax period;
- subsidies received to finance expenses related to the acquisition, creation, reconstruction, modernization, technical re-equipment of depreciable property, acquisition of property rights are accounted for as the expenses actually incurred at the expense of these funds are recognized. Upon the sale, liquidation or other disposal of the specified property, property rights, the received subsidies that are not accounted for in the composition of income are recognized as non-operating income as of the last date of the reporting (tax) period in which the sale, liquidation or other disposal of the specified property, property rights occurred;
- subsidies received to compensate for previously incurred expenses not related to the acquisition, creation, reconstruction, modernization, technical re-equipment of depreciable property, the acquisition of property rights, or lost income, are accounted for at a time on the date of their crediting;
- subsidies received to compensate for previously incurred expenses associated with the acquisition, creation, reconstruction, modernization, technical re-equipment of depreciable property, acquisition of property rights are accounted for as a lump sum on the date of their crediting in an amount corresponding to the amount of accrued depreciation for previously incurred expenses related to the acquisition, creation, reconstruction, modernization, technical re-equipment of depreciable property, acquisition of property rights. The difference between the amount of subsidies received and the amount recorded as income as of the date of their enrollment is reflected in the income in a manner similar to the procedure provided for in paragraph three of this clause.
In case of violation of the conditions for obtaining subsidies provided for in this paragraph, the amounts of received subsidies are fully reflected in the income of the tax period in which the violation was committed.
Funds received from the grantor under a concession agreement, as well as funds received from a public partner under a public-private partnership agreement, a municipal-private partnership agreement, are recognized in the manner prescribed by this clause for accounting for subsidies.
When a financial agent sells financing services against the assignment of a monetary claim, as well as the sale of financial services by a new creditor who has received the specified demand, the date of receipt of income is determined as the day of the subsequent assignment of this demand or the debtor fulfills this demand. When a taxpayer who is a seller of goods (works, services) assigns the right to claim a debt to a third party, the date of receipt of the assignment of the right of claim is determined as the day the parties sign the act of assignment of the right of claim.
Under loan agreements or other similar agreements (including promissory notes issued by securities), the validity of which falls on more than one reporting (tax) period, for the purposes of this chapter, income is recognized as received and is included in the corresponding income at the end of each month of the corresponding reporting (tax) period regardless of the date (terms) of its payment, stipulated by the contract.
In the event that a loan agreement or other similar agreement (including debt obligations issued by securities) provides that the fulfillment of an obligation under such an agreement depends on the value (or other value) of the underlying asset with a fixed interest rate accrual during the period of the agreement, the income accrued based on this fixed rate, they are recognized on the last day of each month of the relevant reporting (tax) period, and income actually received based on the current cost (or other value) of the underlying asset is recognized on the date the obligation is fulfilled under this agreement.
In case of termination of the agreement (repayment of the debt obligation) within a calendar month, income is recognized as received and is included in the corresponding income as of the date of termination of the agreement (repayment of the debt obligation).
The provisions of this clause do not apply to income in the form of interest accrued on the amount of claims of the bankruptcy creditor in accordance with the legislation on insolvency (bankruptcy).
Regardless of the provisions of the first - third paragraphs of this clause, income in the form of interest accrued under a loan agreement for financing a foreign geological exploration project and not recognized for tax purposes for the period from the date of issuance of such a loan to the last day of the month on which the date of the decision on such a foreign geological exploration project are accounted for for tax purposes in one of the following ways:
The earliest of the following dates is recognized as the date of making a decision on a foreign geological exploration project:
Recognition of a foreign geological exploration project as successful or economically inexpedient and (or) geologically unpromising is carried out by the taxpayer independently in a manner similar to the procedure established by paragraph 10 of Article 261 of this Code in relation to the decision specified in paragraph five of paragraph 11 of Article 261 of this Code.
Income in the form of interest actually received (both in cash and in kind, including by offsetting counterclaims and obligations) by a taxpayer under a loan agreement to finance a foreign exploration project in the period from the date of issuance of such a loan to the last day of the month , on which the date of making a decision on such a foreign geological exploration project falls, are recognized on the date of their receipt, determined in the manner prescribed by paragraph 2 of Article 273 of this Code.
Abolished. - Federal Law of 20.04.2014 N 81-FZ.
Income denominated in foreign currency for tax purposes shall be converted into rubles at the official rate established by the Central Bank of the Russian Federation on the date of recognition of the relevant income, unless otherwise provided by this paragraph.
Claims (obligations), the value of which is expressed in foreign currency, property in the form of currency values are converted into rubles at the official exchange rate established by the Central Bank of the Russian Federation on the date of transfer of ownership of the said property, termination (fulfillment) of claims (obligations) and (or) on the last day of the current month, whichever happened first.
If, when recalculating the value of claims (obligations) payable in rubles, expressed in foreign currency (conventional monetary units), a different foreign exchange rate is applied, established by law or by agreement of the parties, the recalculation of income, claims (obligations) in accordance with this paragraph is made according to this course.
In case of receiving an advance payment, earnings in foreign currency are recalculated into rubles at the official rate established by the Central Bank of the Russian Federation on the date of receipt of the advance payment, the deposit (in the part attributable to the advance payment, the deposit).
Claims, the value of which is expressed in foreign currency, under a loan agreement for financing a foreign geological exploration project (including arrears on accrued interest) are recalculated into rubles at the official exchange rate established by the Central Bank of the Russian Federation as of the date of the decision on a foreign geological exploration project, determined by in the manner prescribed by paragraph 6 of this article.
Income in the form of a positive exchange rate difference arising from the recalculation of requirements under a loan agreement for financing a foreign geological exploration project as of the date of a decision on a foreign geological exploration project is recognized as non-operating income in one of the following ways:
Starting from the day following the date of making a decision on a foreign geological exploration project, recalculation of claims, the cost of which is expressed in foreign currency, under the relevant loan agreement for financing a foreign geological exploration project in rubles is made in general order, established by paragraphs one - fourth of this clause.
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